✦ 智能摘要
Circular No. 74/2010/TT-BTC amends and supplements regulations on customs procedures for processed goods with foreign traders, including processing contracts, places for customs procedures, responsibilities of enterprises and customs authorities, notification procedures for contracts, adjustment of quotas, import of raw materials, export of finished products, and settlement of contracts. These provisions aim to facilitate processing activities while still ensuring strict customs control.
适用范围
Enterprises processing goods with foreign traders and customs authorities.
要点
- enterprises → shall establish processing contracts in writing or other forms having equivalent value, and sign confirmation in accordance with Vietnamese laws.
- enterprises → must notify the contract to the customs authority before importing the first batch of goods, submitting complete files including the contract, business registration certificate, tax code, and necessary permits.
- Customs authority → shall perform customs procedures at a convenient customs office for the enterprise, applying risk management techniques to facilitate but still ensure strict control.
- enterprises → must declare customs procedures for importing raw materials, exporting processed products, and settling contracts according to regulations.
- Customs authority → shall be responsible for checking quotas, handling cases of fraud or violation of customs laws.
🌐 本文件的社会影响
- Facilitating enterprises processing goods with foreign traders through clear regulations on customs procedures.
- Reducing costs and time for customs procedures, helping enterprises improve production and business efficiency.
- Ensuring strict customs control to prevent smuggling and quota fraud.
❓ 常见问题
What documents does an enterprise need to prepare when notifying a processing contract?
An enterprise needs to prepare the processing contract and its appendices (if any), business registration certificate, tax code, and import-export permit if necessary.
What is the deadline for submitting settlement files?
Enterprises must submit settlement files within 90 days from the date the processing contract expires. In case of delay, the customs authority will handle it according to regulations.
How can the customs authority check quotas?
The customs authority may check quotas through file review, on-site inspection at the production facility, or requiring the enterprise to provide explanations.
What should an enterprise do if it discovers errors in the notified quota?
An enterprise must adjust the quota before submitting the settlement file and bear responsibility for the authenticity of the new quota.
How does the customs authority handle enterprises that exceed the deadline for submitting settlement files?
Within 90 days, the customs authority will invite the enterprise to record the violation in a protocol. If the enterprise fails to submit even after this period, the customs authority will apply coercive measures as stipulated.
全文
CIRCULAR
Amending and supplementing certain contents of Circular No. 116/2008/TT-BTC dated December 4, 2008, issued by the Minister of Finance guiding customs procedures for processed goods with foreign traders.
Pursuant to the Customs Law No. 29/2001/QH10 dated June 29, 2001, and the Law No. 42/2005/QH11 dated June 14, 2005 amending and supplementing certain articles of the Customs Law;
Pursuant to the Law on Export Duties and Import Duties No. 45/2005/QH11 dated June 14, 2005; the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006;
Pursuant to Decree No. 154/2005/NĐ-CP dated December 15, 2005 of the Government detailing certain provisions of the Customs Law on customs procedures, inspection, and supervision;
Pursuant to Decree No. 12/2006/NĐ-CP dated January 23, 2006 of the Government detailing the implementation of the Law on Trade regarding international trade activities and agency buying, selling, processing, and transiting goods with foreign countries;
Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
The Ministry of Finance guides amending and supplementing certain contents of Circular No. 116/2008/TT-BTC dated December 4, 2008, guiding customs procedures for processed goods with foreign traders (hereinafter referred to as Circular No. 116/2008/TT-BTC) as follows:
Article 1. Processing Contracts
Clause 1. Amending and supplementing Point 1, Clause II, Section I of Circular No. 116/2008/TT-BTC as follows:
"1. Forms of processing contracts
1.1. Processing contracts shall be established in writing or other forms having equivalent value to written form, including telegrams, telexes, faxes, data messages, and other forms prescribed by law.
Regarding signatures and seals on the contract: For foreign traders, there must be signatures; for Vietnamese traders, they must sign and affix seals according to Vietnamese law.
1.2. Any accompanying documents issued electronically by the foreign trader placing the order shall be signed and sealed by the Vietnamese trader receiving the order to confirm."
Clause 2. Amending Point 2, Clause II, Section I of Circular No. 116/2008/TT-BTC as follows:
"2. Contents of processing contracts
The contents of processing contracts shall be implemented in accordance with Article 30 of Decree No. 12/2006/NĐ-CP dated January 23, 2006, of the Government.
In cases where the placing and receiving parties of the processing contract conduct transactions through a third party, such transactions must be reflected in the contract or its annexes or related documents to prove."
Clause 3. Amending and supplementing Point 3.1, Clause II, Section I of Circular No. 116/2008/TT-BTC as follows:
"3. Annexes to processing contracts
Annexes to processing contracts are integral parts of the processing contract.
3.1. Any changes, additions, or adjustments to the terms of the processing contract must be reflected in annexes to the contract and must be reported to the Customs authority before or at the same time as the enterprise processes export and import procedures for the first consignment under the annexed contract, and before the expiration date of the processing contract. Specifically, the value of imported raw materials and components for processing will be accepted based on the commercial invoice in the import documentation, without the need to issue adjustment annexes."
Article 2. Place for Customs Procedures
Amending Point 1, Clause III, Section I of Circular No. 116/2008/TT-BTC as follows:
"1. The implementation of Customs procedures for a specific processing contract (including receipt of the contract, receipt of quotas, Customs procedures for each consignment of exports and imports under the contract, settlement of the contract) shall be carried out at a Customs Sub-Department under a Provincial or City Customs Department chosen by the enterprise, specifically:
a) At the Customs Sub-Department where the production facility implementing the processing contract is located (including subcontracting facilities), or
b) At the Customs Sub-Department where the enterprise's headquarters (main office or branch office established in accordance with the law) is located.
In cases where there is no Customs organization at the location of the production facility or the main office or branch office of the enterprise, the enterprise may choose a convenient Customs Sub-Department to register for Customs procedures."
Article 3. Responsibilities of enterprises and customs authorities
Amend Clause IV, Section I of Circular No. 116/2008/TT-BTC as follows:
"1. For enterprises:
1.1. Enterprises shall bear full responsibility under the law and before the customs authority when declaring contracts; filing import procedures for raw materials, materials, and auxiliary materials; declaring, adjusting quotas; transferring processing; filing export procedures for processed products; settling processing contracts. When the processing contract ends or becomes invalid, they must liquidate the contract and settle with the customs authority according to Article 35 of Decree No. 12/2006/NĐ-CP dated January 23, 2006 of the Government.
1.2. When handling surplus raw materials, waste materials, waste products, waste, rented or borrowed machinery and equipment as guided at Point 6, Clause XII, Section II of Circular No. 116/2008/TT-BTC, enterprises must proactively declare and file procedures with the customs authority as prescribed.
2. For customs authorities:
Apply risk management techniques; arrange staff to monitor the implementation process of enterprises' processing contracts; implement information technology applications in customs supervision work and post-clearance inspections to facilitate and strictly manage the import of raw materials, export of products, and settlement of contracts."
Article 4. Procedures for declaring processing contracts
Amend Clause I, Section II of Circular No. 116/2008/TT-BTC as follows:
"I. Procedures for declaring processing contracts
1. Responsibilities of enterprises:
At least one day before filing the first batch of goods under the processing contract, the enterprise shall declare the processing contract to the customs authority in writing. The dossier includes:
1.1. Processing contract and its annexes (if any): submit two original copies (one for the customs authority to keep and one returned to the enterprise after receiving the contract) and one Vietnamese translation copy (if in a foreign language other than English).
1.2. Business registration certificate or investment license or investment certificate for foreign-invested enterprises (if applying for registration for the first time): submit one certified copy by the enterprise itself.
1.3. Tax code registration certificate (if applying for registration for the first time): submit one certified copy by the enterprise itself.
1.4. Permit from the Ministry of Industry and Trade for goods subject to permit for export and import under the processing contract: submit one certified copy by the enterprise itself, present the original for verification.
1.5. Certificate confirming eligibility to import waste materials (for cases importing waste materials as raw materials for processing) issued by the Department of Natural Resources and Environment where the enterprise's production facility is located, pursuant to Joint Circular No. 02/2007/TTLT-BCT-BTNMT dated August 30, 2007 of the Ministry of Industry and Trade and the Ministry of Natural Resources and Environment guiding the implementation of Article 43 of the Environmental Protection Law on standards and conditions for importing waste materials.
1.6. Explanation and proof of the production facility for enterprises accepting processing for the first time: clearly state the enterprise's headquarters address, production facility address, product type, production line equipment, designed capacity... (including cases of subcontracting processing); Bank account number and name: submit one original copy.
The enterprise only needs to explain once and provide additional explanations when there are changes to the previously explained contents. In case of changes in legal entity, office address, production facility address (from the date of submitting the processing contract to the completion of contract settlement), the enterprise must promptly notify in writing the Customs Sub-Department managing the processing contract.
1.7. Subcontracting contract (for cases subcontracting the entire processed product): submit one certified copy by the enterprise itself, present the original for verification.
1.8. Registration form for raw materials and materials for the processing contract or its annex according to Model 01/ĐKNVL-GC-Annex I issued together with Circular No. 116/2008/TT-BTC: submit two original copies.
2. Duties of the customs authority
2.1. Receiving processing contracts:
a) In cases not requiring inspection of the production facility: Within eight working hours from the time the enterprise submits a complete and valid dossier, the customs authority must complete the procedure for receiving the processing contract.
b) In cases requiring inspection of the production facility: Within five working days from the time the enterprise submits a complete and valid dossier, the customs authority must complete the inspection of the production facility and finish the procedure for receiving the processing contract (or reject it with a business request form if the conditions are not met).
2.2. Inspecting the conditions for accepting processing contracts.
2.3. Inspecting the completeness, consistency, and validity of the processing contract.
2.4. Entering relevant information about the processing contract into the system; Returning one original copy of the processing contract and all original documents presented to the enterprise.
2.5. Inspecting the production facility.
a) In cases requiring inspection of the production facility:
When the enterprise submits the processing contract or during the production process, if the customs authority has doubts about the address, production facility, and related issues concerning the fulfillment of the processing contract, it will conduct an inspection of the enterprise's production facility.
b) Time for inspecting the production facility:
The customs authority will conduct inspections at the following times:
b1- After the enterprise submits a complete declaration dossier for the processing contract, or
b2- During the enterprise's production process.
c) Authority to decide on inspecting the enterprise's production facility is the leader of the Customs Sub-Department managing the processing contract.
d) Handling the results of the production facility inspection for cases that do not meet the conditions for fulfilling the processing contract:
d1- In cases where the contract has not been accepted: The customs authority will not accept the processing contract and inform the reasons clearly.
d2- In cases where the processing contract has already been submitted:
d2.1. In case there is a production facility but it has not yet met the production conditions according to the product manufacturing process, the enterprise must submit a written commitment to rectify within a specified period. Meanwhile, the Customs authority will suspend the import procedures for subsequent batches of raw materials and components under that processing contract until the enterprise meets the conditions stipulated by law.
d2.2. If there is no production facility, the Customs authority will stop the import procedures for raw materials and components intended for that processing contract. The enterprise will be required to provide explanations, and depending on the nature and severity of the violation, the file will be transferred to the Customs unit responsible for anti-smuggling control or post-clearance inspection for verification, investigation, and handling in accordance with the law.
Article 5. Procedures for Notification, Adjustment, and Verification of Consumption Standards
Amend Clause II, Section II of Circular No. 116/2008/TT-BTC as follows:
II. Procedures for Notification, Adjustment, and Verification of Consumption Standards
1. Notification of Consumption Standards
1.1. Enterprises are responsible for submitting the consumption standard table, material consumption standards, and loss rates for raw materials, auxiliary materials, and components to the Customs authority using Form 03/TBDM-GC-Annex attached to this Circular.
For products (item codes) with multiple sizes and types, the consumption standards should be declared separately for each size and type, or according to the average consumption standard for each product (item code). The method for calculating the average consumption standard shall be carried out in accordance with the instructions provided in Form 03/TBDM-GC-Annex attached to this Circular, along with an explanatory document detailing the calculation method for the average consumption standard for the Customs authority to review when necessary.
1.2. During the implementation of the processing contract, if changes in the nature of raw materials, processing conditions, or export order requirements lead to changes in actual consumption standards, the enterprise must submit a new adjusted consumption standard table for item codes accompanied by a document clearly stating the specific reasons for each adjustment.
After exporting processed products, if the enterprise discovers that the actual consumption of raw materials and components does not match the notified consumption standards, the enterprise may adjust the consumption standards before submitting the settlement documentation, provided that the following conditions are fully met:
a) Samples of the product or technical specifications, design diagrams of the product sample are still available, or there was a miscalculation in determining the consumption standard (for example, a three-layer jacket was calculated as a two-layer jacket...).
b) The enterprise assumes full responsibility under the law for the authenticity of the adjusted consumption standard.
When adjusting the consumption standard for item codes, the enterprise does not need to change the item code recorded in the processing contract. Both the enterprise and the Customs unit will supplement an additional sub-code for the item code on the adjusted consumption standard table and on the export declaration form for items with adjusted consumption standards.
1.3. The unit of measurement in the consumption standard table shall comply with Decision No. 107/2007/QD-BTC dated December 25, 2007, of the Ministry of Finance regarding the list of goods for export and import in Vietnam and must be consistent with the unit of measurement in the contract or annex of the processing contract already notified.
If the unit of measurement in the contract or annex of the processing contract already notified is inconsistent with the unit of measurement according to Decision No. 107/2007/QD-BTC mentioned above, the enterprise is responsible for converting it appropriately according to the notification of the consumption standard table.
2. Time for Notification and Adjustment of Consumption Standards
2.1. Time for Notification of Consumption Standards:
The time for submitting the consumption standard is before or at the same time as the export procedures for the first batch of products under the item code of the contract or annex of the processing contract.
2.2. Time for Adjustment of Consumption Standards: Before the customs procedures for exporting products with adjusted consumption standards. For adjustments to consumption standards for exported processed products, follow the guidance provided in Point 1.2 above.
3. The consumption standards notified and adjusted by the enterprise with the Customs authority are the standards for settling the processing contract.
4. Verification of Consumption Standards
4.1. Situations Requiring Verification of Consumption Standards:
Enterprises implementing processing contracts with foreign traders where the Customs authority detects signs of fraud in submitted consumption standards or during the implementation of processing activities have been penalized for fraud in consumption standards, specifically:
a) For contracts or annexes of processing contracts, if there are signs of fraud, verification of consumption standards will be conducted. The principle of verification shall be carried out in accordance with Article 3 of Decree No. 154/2005/NĐ-CP dated December 15, 2005, of the Government, and the verification will be limited to a level appropriate to the results of information analysis, assessment of compliance with laws by the consignor, and the risk level of violating customs laws.
b) For enterprises that have been penalized for fraud in consumption standards, the application period for verifying consumption standards is within 365 days from the date the enterprise was penalized for fraudulent consumption standards; the head of the Customs Sub-Department managing the processing contract decides specifically on the verification of consumption standards. Beyond this period, verification will only be conducted if there are signs of fraud in consumption standards.
4.2. Methods of Verification:
a) Verification at the Customs Authority.
b) Verification at the enterprise's production facility.
c) Verification through specialized appraisal organizations.
4.3. Time for Verification of Consumption Standards:
The Customs authority will conduct verification of consumption standards only when necessary in the following situations:
a) Before or at the same time as the export of the first batch of products under the item code that has submitted the consumption standard table, or
b) When adjusting the consumption standards for exported processed products as guided in Point 1.2 above, or
c) When settling the processing contract, or
d) During post-clearance inspection.
4.4. Responsibilities of the Enterprise During the Verification of Consumption Standards:
a) Provide detailed explanations about the basis and methods for establishing the consumption standards for the notified item codes to the Customs authority, along with product samples and technical design documents of the product (such as cutting diagrams for clothing items).
b) Present accounting books and vouchers when requested by the Customs authority and facilitate the Customs authority to ensure that the verification of consumption standards is conducted promptly and accurately.
c) Implement the decision of the Customs Authority related to the inspection of processing quotas.
4.5. Duties of customs officials when inspecting processing quotas:
a) Inspect according to procedure, without causing inconvenience or hindrance to the production of enterprises.
b) Inspection Time:
b.1- For cases where the inspection is conducted on documents at the Customs Authority: the inspection must be completed no later than eight working hours from the start of the inspection.
b.2- For cases where the inspection involves both document review and on-site inspection at the enterprise's production facility: the inspection must be completed no later than three working days from the start of the inspection. In cases where specialized products require coordination with relevant agencies, the inspection period may be extended but not exceeding five working days from the start of the inspection.
c) Prepare a record confirming the results of the inspection upon completion. The record must accurately reflect the actual inspection, bearing the signatures of the customs official conducting the inspection and the representative of the inspected enterprise.
4.6. Authority to decide on the inspection of processing quotas: The head of the Branch Customs Office managing the processing contract, or the Post-Clearance Inspection Branch Customs Office.
Article 6. Procedures for importing raw materials, auxiliary materials, and processing supplies
1. Amend and supplement Point 1.3, Clause III, Section II of Circular No. 116/2008/TT-BTC as follows:
“1.3. For finished products provided by the contractor for assembly or incorporation with processed goods to form a complete export item, customs procedures shall be carried out as for raw materials for processing if the following conditions are met:
a) The name of the finished product and the purpose of providing the finished product for assembly or incorporation with processed goods for export must be clearly stated in the processing contract or its annex;
b) Clearly declare the quantity of finished products assembled or incorporated with processed goods for export on the import customs declaration.”
2. Amend Point 2, Clause III, Section II of Circular No. 116/2008/TT-BTC:
“2. For raw materials and processing supplies provided by the contractor under the form of export and re-import: customs procedures shall be carried out in accordance with Article 15 of Decree No. 154/2005/NĐ-CP dated December 15, 2005 of the Government and the guidance provided in Article 9 of this Circular.”
3. Add Point 3 at the end of Clause III, Section II of Circular No. 116/2008/TT-BTC regarding the import of raw materials, auxiliary materials, and processing supplies via express delivery as follows:
“3. In cases where raw materials, auxiliary materials, and processing supplies are imported via express delivery and the express delivery business has already declared the customs declaration for payment of taxes, the consignee shall resubmit the customs declaration according to the correct type of transaction at the Branch Customs Office managing the processing contract. The Branch Customs Office managing the processing contract shall resubmit the customs declaration for the consignee based on the incorrectly declared customs declaration and issue a written notice to the Branch Customs Office managing the express delivery to refund any paid taxes (if applicable).
If the consignee knows in advance that the goods have arrived in Vietnam, they shall submit the customs declaration according to the correct type of transaction at the Branch Customs Office managing the processing contract, then transfer the documentation to the express delivery business to continue the customs procedures with the Branch Customs Office managing the express delivery. The procedure for transferring the port of entry shall be carried out in accordance with regulations for express delivery goods. In cases where the imported goods require on-site inspection, if the consignee requests an on-site inspection at the express delivery inspection location, the Branch Customs Office managing the express delivery shall conduct the inspection according to the request of the business, and the Branch Customs Office managing the processing contract.”
Article 7. Customs procedures for raw materials, auxiliary materials, and supplies provided by the party receiving processing under a processing contract
1. Amend and supplement Point 1, Clause IV, Section II of Circular No. 116/2008/TT-BTC as follows:
“1. For raw materials, auxiliary materials, and supplies produced by the enterprise itself or purchased from the domestic market of Vietnam:
1.1. Must be agreed upon in the processing contract or its annexes. Raw materials, auxiliary materials, and supplies belonging to the list of goods prohibited from export or temporarily suspended from export shall not be supplied.
1.2. For self-provided raw materials, auxiliary materials, and supplies belonging to the list of exportable goods, they must have a permit: submit one copy, present the original for verification.
1.3. Customs procedures:
a) For export processing enterprises, customs procedures and settlement of self-provided raw materials, auxiliary materials, and supplies must be carried out according to current regulations (declare on the Export Declaration Form and Model 02/NVLCU-GC-Annex issued together with this Circular).
b) Other enterprises only need to carry out customs procedures for self-provided raw materials, auxiliary materials, and supplies sourced from production by the enterprise itself or purchased from the domestic market of Vietnam that are subject to export tax and have permits. When declaring the export of processed products, the enterprise declares and calculates the export tax (if applicable) on the Annex of the Export Goods Declaration Form (Model PLTK/2002-XK).
The Customs Authority will not settle accounts for self-provided raw materials, auxiliary materials, and supplies sourced from production by the enterprise itself or purchased from the domestic market of Vietnam.”
2. Amend Point 2.4, Clause IV, Section II of Circular No. 116/2008/TT-BTC as follows:
“2.4. When carrying out customs procedures for the export of processed products, the enterprise must declare according to Model 02/NVLCU-GC-Annex issued together with this Circular: name; quantity of raw materials used to produce the batch of exported processed goods; number, date, month, year of the import declaration form for raw materials under the type of import for production and export.”
Article 8. Customs procedures for exporting processed products abroad
Amend and supplement Clause VII, Section II of Circular No. 116/2008/TT-BTC as follows:
“VII. Customs procedures for exporting processed products abroad
1. When carrying out customs procedures for exported processed goods, the declarant must submit and present to the Customs Authority the following documents:
a) Customs declaration: submit two original copies;
b) Detailed list of goods for cases where there are many types of goods or different packaging: submit one original;
c) Export permit for goods that require an export permit under the law: submit one original if exporting once or a copy when exporting multiple times and must present the original for verification and issue a tracking deduction certificate;
d) Other relevant documents as prescribed by law: submit one original copy.
Customs procedures shall be carried out according to the regulations on customs procedures for commercial exports set forth in the Circular guiding customs procedures but shall not conduct tax assessment and shall implement:
1.1. If the exported processed product uses self-provided raw materials and supplies, customs procedures shall be carried out according to the guidance at Point 2, Clause IV, Section II of Circular No. 116/2008/TT-BTC and Article 7 of this Circular.
1.2. Clearly declare the quantity of finished products attached or packed together with the exported processed product on the export declaration form.
1.3. In cases where the exported processed product is delivered to a third party but the processing contract does not specifically indicate the name and address of this third party, when registering the export declaration form, the enterprise must submit to the Customs Authority a copy of the document from the party hiring the processing specifying delivery to the third party.
1.4. For batches of goods for export requiring actual inspection, the enterprise must present the retained sample of raw materials (in cases where samples were taken) and the notified standard table when requested by the Customs Authority.
In cases where the enterprise loses the retained sample or suspects that the exported product was not produced from imported processing raw materials, the customs officer must take a sample of the exported product for examination (except for special products that cannot be sampled, photographs may be taken for review).
1.5. Immediately after the processing contract expires but there are still unexported processed products, the enterprise must commit to the Customs Branch managing the processing contract to export these products within thirty days from the expiration date of the processing contract.
The Customs Authority will only register the export declaration forms for goods codes that the enterprise has notified the standard tables.
2. Customs procedures for batches of processed goods for export transferred through border gates shall be carried out according to the customs procedures for goods transferred through border gates stipulated in Article 16 and Article 18 of Decree No. 154/2005/NĐ-CP dated December 15, 2005 of the Government and guided in the Circular on customs procedures.”
Article 9. Customs procedures for export and import in place for processed products
1. Amend Point 1.1, Clause VIII, Section II of Circular No. 116/2008/TT-BTC as follows:
"1. For processed products imported in place to be used as raw materials for production:
1.1. Import procedures in place:
1.1.1. For exporting enterprises:
a) Fully declare all criteria reserved for exporting enterprises on four customs declarations for export and import in place, sign and stamp;
b) Hand over four customs declarations for export and import in place, goods, and value-added tax invoices (customer copy, clearly stating the name of the foreign trader and the importing enterprise on the invoice) to the importing enterprise.
1.1.2. For importing enterprises:
a) After receiving all four customs declarations for export and import in place, the importing enterprise fully declares all criteria reserved for importing enterprises on four customs declarations;
b) Receive goods from the exporting enterprise;
c) Submit the customs declaration file and samples of imported goods in place (for imported goods in place used as raw materials for processing and producing for export) to the Customs Sub-Department where the importing enterprise handles the import procedures to process the import procedures in place according to regulations, suitable for each type of import;
d) After completing the import procedures in place, the importing enterprise retains one customs declaration and transfers two remaining customs declarations to the exporting enterprise.
1.1.3. Customs handling import procedures in place:
a) Accept and register the declaration form, check taxes (for taxable goods); only physically inspect goods when there are signs of violation;
b) Confirm completion of customs procedures, sign and stamp the public servant's seal on four declaration forms;
c) Retain one declaration form and documents required by the enterprise to submit, return three declaration forms and other documents presented by the enterprise to the importing enterprise;
d) Issue a notification to the direct tax management agency of the importing enterprise to monitor or send the notification through the computer network if the Customs Sub-Department handling the import procedures and the local tax authority have been connected."
2. Supplement Item 1.3 at the end of Point 1, Clause VIII, Section II of Circular No. 116/2008/TT-BTC as follows:
"1.3. In cases where enterprises hand over and receive processed products imported in place to be used as raw materials for producing processed products for export multiple times within a day, week, or month, they may declare collectively on one customs declaration for export and import in place based on individual transaction documents such as invoices and stock-out certificates with the condition that the aggregated invoices and stock-out certificates for declaration are limited to the day, week, or month of the declaration. If there is a change in tax policy at the time of delivery and receipt of goods, separate customs declarations for export and import in place must be made, not combined with documents without changes in tax policy.
The registration time for aggregated customs declarations by day is the last working hour of the day. The registration time for aggregated customs declarations by week or month is the last working day of the week or month."
Article 10. Procedures for transferring processed products
Amend the title of Clause X, Section II of Circular No. 116/2008/TT-BTC as follows:
"X. Procedures for transferring processed products."
Article 11. Procedures for transferring raw materials, auxiliary materials, supplies; leased or borrowed machinery and equipment as designated by the commissioning party to another processing contract during the execution of the processing contract
Cases allowed for transfer:
For machinery and equipment that have completed the processing stage of the previous processing contract, they can be transferred to perform the processing stage of the subsequent processing contract with the same or different commissioning party;
For raw and auxiliary materials, supplies where the commissioning party requests a change in model applicable to two processing contracts (contract for delivery and contract for receipt) with the same or different commissioning parties;
For raw and auxiliary materials, supplies mistakenly delivered by the commissioning party applicable to two processing contracts with the same commissioning party;
Other cases if the enterprise has a written explanation of legitimate reasons approved by the Director of the Customs Branch managing the processing contract, except for point 6.2.3d, Clause XII, Section II of Circular No. 116/2008/TT-BTC.
2. Customs procedures:
The transfer procedures shall be carried out according to the procedures for transferring finished products under Clause X, Section II of Circular No. 116/2008/TT-BTC.
Article 12. Procedures for liquidating processing contracts
Upon completion of the processing contract or when the processing contract expires, the enterprise shall self-liquidate the contract/addendum contract in accordance with the provisions of Article 35 of Decree No. 12/2006/NĐ-CP dated January 23, 2006 of the Government.
1. Documents for liquidation:
Amend point 1, Clause XII, Section II of Circular No. 116/2008/TT-BTC as follows:
"1.1. A consolidated table of imported raw materials and supplies according to Model 01/HSTK-GC issued together with the Appendix of this Circular: submit one original copy.
1.2. A consolidated table of exported processed products according to Model 02/HSTK-GC issued together with the Appendix of this Circular: submit one original copy.
1.3. Prepare a declaration list for exported processed products (including declarations for export and import at place; declarations for transfer of processed products) completed customs procedures in accordance with the Circular guiding customs procedures, inspection, and supervision; export tax, import tax, and tax management for exported and imported goods (according to Model 08/HSTK-GC issued together with the Appendix of this Circular).
1.4. A consolidated table of raw materials and supplies exported abroad and transferred to another processing contract while implementing the current processing contract according to Model 03/HSTK-GC issued together with the Appendix of this Circular: submit one original copy.
1.5. A consolidated table of raw materials and supplies supplied by the processing contractor (if any) according to Model 04/HSTK-GC issued together with the Appendix of this Circular: submit one original copy.
1.6. A declaration form for self-supplied raw materials (declare when exporting products, Model 02/NPLCƯ-GC issued together with the Appendix of this Circular): present the original copy. In case the Customs authority has doubts about the declaration of domestic raw material supply, request the enterprise to provide additional purchase invoices and payment documents for the supplied raw materials.
1.7. A consolidated table of raw materials and supplies used to produce exported products according to Model 05/HSTK-GC-Appendix II issued together with Circular No. 116/2008/TT-BTC: submit one original copy.
1.8. A liquidation table for processing contracts according to Model 06/HSTK-GC-Appendix II issued together with Circular No. 116/2008/TT-BTC: submit two original copies (return one copy to the enterprise after liquidation).
1.9. A consolidated table of temporarily imported and re-exported machinery and equipment according to Model 07/HSTK-GC-Appendix II issued together with Circular No. 116/2008/TT-BTC: submit one original copy.
1.10. Declarations for temporarily imported machinery and equipment on lease or loan; declarations for receiving machinery and equipment from other processing contracts (if any); declarations for re-exporting machinery and equipment: present the original copy (original copy retained by the consignor).
The enterprise director signs and stamps (if it is an individual business household, then sign and write full name; ID number, issuing place) on the above tables and is responsible under the law for the accuracy and truthfulness of the liquidation figures."
2. Time limit for accepting, inspecting, and verifying the liquidation documents of the Customs authority:
Amend and supplement point 3.1, Clause XII, Section II of Circular No. 116/2008/TT-BTC as follows:
"3.1. For enterprises currently classified as having good compliance with customs laws in the Customs risk management system: within seven working days from the date the enterprise submits complete and valid liquidation documents, the Customs authority will check the completeness, consistency, and appropriateness of the liquidation documents and confirm the liquidation for the enterprise.
Prioritize confirmation of liquidation for enterprises applying information technology to manage and monitor processing goods and connect with the Customs authority."
3. Handling overdue submission of liquidation documents:
Amend and supplement point 5.1, Clause XII, Section II of Circular No. 116/2008/TT-BTC as follows:
"5.1. Handling overdue submission of liquidation documents:
a) Within ninety days from the expiration date of the submission deadline for liquidation documents, the Customs authority managing the processing contract shall carry out the following tasks:
a1. Issue a written notice inviting the enterprise to the Customs authority to establish a violation record for handling according to regulations; invite twice, if the enterprise does not attend, establish a record confirming the absence and retain it in the file for handling.
a2. Implement measures to trace and require the enterprise to complete the liquidation of the processing contract.
b) If more than ninety days from the expiration date of the submission deadline for liquidation documents, the enterprise does not submit the liquidation documents, the Customs authority shall calculate taxes, determine the amount of tax due, and late payment penalties for raw materials, supplies, machinery, and equipment... belonging to the unliquidated processing contract from the date of registering the raw material import declaration according to the guidance in the Circular on customs procedures, inspection, and supervision; export tax, import tax, and tax management for exported and imported goods. If the enterprise fails to pay the tax within the prescribed time limit, the Customs authority may apply coercive measures as stipulated."
4. Extension of the deadline for submitting liquidation documents and customs procedures for excess raw materials; temporarily imported machinery and equipment; waste materials and by-products:
Supplement at the end of point 5.3, Clause XII, Section II of Circular No. 116/2008/TT-BTC as follows:
"5.3. Extension of the deadline for submitting liquidation documents and customs procedures for excess raw materials; temporarily imported machinery and equipment; waste materials and by-products:
Cases eligible for extension of submission deadlines:
- Enterprises simultaneously perform multiple processing contracts, all of which expire at the same time, thus preventing the enterprise from preparing the necessary documents in time;
- There is a dispute between the processing service provider and the processor regarding the processing contract;
- Other cases due to force majeure that prevent the enterprise from complying with the liquidation deadlines.
Based on the explanatory document submitted by the enterprise, the Director of the Processing Contract Management Customs Branch shall consider and extend the deadline specified in Point 2, Clause XII, Section II of Circular No. 116/2008/TT-BTC concerning the deadline for submitting liquidation documents. The extension can only be granted once and must not exceed 30 days.
In cases where more than 90 days have passed since the expiration of the liquidation document submission deadline and the enterprise has yet to submit the liquidation documents as guided in Clause 3, Article 12 of this Circular, if the enterprise provides an explanatory document with valid reasons, the Director of the Provincial or City Customs Department shall consider and resolve the matter specifically. The additional extension period shall not exceed 30 days. In case of difficulties, report and propose solutions to the competent authority for timely guidance.
5. Customs procedures for handling excess raw materials, spare parts; waste materials, by-products, waste products, rented or borrowed machinery and equipment
1. Amend Point 6.2.1, Clause XII, Section II of Circular No. 116/2008/TT-BTC as follows:
"6.2.1. Customs procedures for selling excess raw materials, spare parts, waste materials, rented or borrowed machinery and equipment in the domestic market shall be carried out under the form of immediate import and export according to the guidelines set forth in Article 9 of this Circular."
2. Amend and supplement the opening part of Point 6.2.3, Clause XII, Section II of Circular No. 116/2008/TT-BTC as follows:
"6.2.3. Customs procedures for transferring excess raw materials, rented or borrowed machinery and equipment to another processing contract as designated by the processing service provider shall be conducted in accordance with the guidelines for intermediate processing product transfer customs procedures set forth in Clause X, Section II of Circular No. 116/2008/TT-BTC, without requiring the enterprise to submit value-added tax invoices, while also performing the following tasks:..."
6. Handling of excess raw materials, rented or borrowed machinery and equipment; processed products that cannot be exported due to abandonment by the processing service provider
Amend Point 7, Clause XII, Section II of Circular No. 116/2008/TT-BTC as follows:
"7. In cases where excess raw materials, rented or borrowed machinery and equipment; processed products that cannot be exported due to abandonment by the processing service provider:
The processing contractor shall be responsible for paying domestic consumption taxes as prescribed or carrying out destruction procedures according to the guidelines set forth in Point 6.2.5, Clause XII, Section II of Circular No. 116/2008/TT-BTC. For domestic consumption, the taxable value shall be calculated based on the time of change in purpose of use as stipulated in Article 97 of Circular No. 79/2009/TT-BTC dated April 20, 2009 issued by the Ministry of Finance."
7. Handling of supplementary raw materials
Add Point 8 to the end of Clause XII, Section II of Circular No. 116/2008/TT-BTC as follows:
"8. For processing contracts with the same processing service provider and the same processing contractor, enterprises may offset supplementary raw materials of the same type.
For any remaining supplementary raw materials (if any), the enterprise shall be responsible for declaring and paying taxes according to regulations after deducting the scrap material ratio within the quota as guided in Articles 100 and 112, and the taxable value shall be calculated based on the time of change in purpose of use as guided in Article 97 of Circular No. 79/2009/TT-BTC dated April 20, 2009 issued by the Ministry of Finance."
Article 13. Customs procedures for goods processed abroad
1. Amend Clause I, Section III of Circular No. 116/2008/TT-BTC as follows:
"I. Procedures for declaring processing contracts
1. Responsibilities of enterprises:
Before processing export customs procedures for the first consignment of goods under a processing contract, the enterprise must notify the contract. The dossier includes:
1.1. Processing contract and its annexes (if any): submit two original copies;
1.2. Business registration certificate or Investment License or Investment Certificate: submit one copy;
1.3. Tax code registration certificate: submit one copy;
1.4. Permit from the competent authority if the exported goods to implement the processing contract and the imported processed products fall within the list of goods requiring permits for export and import: submit one copy, present the original.
2. The tasks of the Customs Authority shall be carried out in accordance with Article 3 of this Circular."
2. Amend Point 1.6, Clause V, Section III of Circular No. 116/2008/TT-BTC as follows:
"1.6. Processing contract settlement statement: submit two original copies.
The contents of the above tables are similar to those of the corresponding tables in the settlement dossier for processing contracts for foreign traders as stipulated in Clause 1, Article 12 of this Circular."
Article 14. Settlement forms
Amend the settlement forms issued as an appendix to this Circular, including:
1. Amend Form 02/NVLCƯ-GC: Raw material and supplies declaration table provided by the party receiving the processing for production of corresponding products based on each export declaration (replacing Form 02/NVLCƯ-GC-Appendix I issued together with Circular No. 116/2008/TT-BTC).
2. Amend Form 03/TBĐM-GC: Table of quota notification for each item code (replacing Form 03/ĐKĐM-GC-Appendix I issued together with Circular No. 116/2008/TT-BTC).
3. Amend Form 01/HSTK-GC: Summary table of imported raw materials and supplies (replacing Form 01/HSTK-GC, Appendix II issued together with Circular No. 116/2008/TT-BTC).
4. Amend Form 02/HSTK-GC: Summary table of exported processed products (replacing Form 02/HSTK-GC, Appendix II issued together with Circular No. 116/2008/TT-BTC).
5. Amend Form 03/HSTK-GC: Summary table of raw materials and supplies exported abroad and transferred to other processing contracts (replacing Form 03/HSTK-GC, Appendix II issued together with Circular No. 116/2008/TT-BTC).
6. Amend Form 04/HSTK-GC: Summary table of raw materials and supplies provided by the party receiving the processing (replacing Form 04/HSTK-GC, Appendix II issued together with Circular No. 116/2008/TT-BTC).
7. Add Form 08/HSTK-GC: Export declaration table for processed products.
Article 15. Implementation Organization
This Circular takes effect 45 days from the date of signature. During implementation, any difficulties should be promptly reported to the Ministry of Finance for timely resolution.
The Director of the General Department of Customs, Heads of units under and affiliated to the Ministry of Finance, relevant organizations, and individuals are responsible for implementing this Circular./.
原始文件（PDF）
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依据 7
12/2006/NĐ-CP
Nghị định số 12/2006/NĐ-CP Quy định chi tiết thi hành Luật Thương mại về hoạt động mua bán hàng hoá quốc tế và các hoạt động đại lý mua, bán, gia công và quá cảnh hàng hóa với nước ngoài
已失效
45/2005/QH11
Nghị quyết số 45/2005/QH11 Về việc thi hành Bộ luật Dân sự
已失效
42/2005/QH11
Luật Sửa đổi, bổ sung một số điều của Luật Hải quan số 42/2005/QH11
已失效
154/2005/NĐ-CP
Nghị định số 154/2005/NĐ-CP Quy định chi tiết một số điều của Luật Hải quanvề thủ tục hải quan, kiểm tra, giám sát hải quan
已失效
29/2001/QH10
Luật Hải quan số 29/2001/QH10
已失效
78/2006/QH11
Luật Quản lý thuế số 78/2006/QH11
生效中
118/2008/NĐ-CP
Nghị định số 118/2008/NĐ-CP Quy định chức năng, nhiệm vụ, quyền hạn và cơ cấu tổ chức của Bộ Tài chính
已失效
74/2010/TT-BTC
Circular No. 74/2010/TT-BTC amending and supplementing certain contents of Circular No. 116/2008/TT-BTC dated December 4, 2008, issued by the Minister of Finance, guiding customs procedures for processed goods with foreign traders.
Expired
↓ 受本文件影响的文件
引用 5
52/2005/QH11
Nghị quyết số 52/2005/QH11 Về việc phê chuẩn Hiệp ước giữa nước Cộng hòa xã hội chủ nghĩa Việt Nam và Vương quốc Campuchia bổ sung Hiệp ước hoạch định biên giới quốc gia năm 1985
生效中
79/2009/TT-BTC
Thông tư số 79/2009/TT-BTC Hướng dẫn về thủ tục hải quan; kiểm tra, giám sát hải quan; thuế xuất khẩu, thuế nhập khẩu và quản lý thuế đối với hàng hoá xuất khẩu, nhập khẩu
已失效
02/2007/TTLT-BCT-BTNMT
Thông tư liên tịch số 02/2007/TTLT-BCT-BTNMT Hướng dẫn thực hiện Điều 43 Luật Bảo vệ môi trường về tiêu chuẩn, điều kiện kinh doanh nhập khẩu phế liệu
已失效
107/2007/QĐ-BTC
Quyết định số 107/2007/QĐ-BTC Về việc ban hành Danh mục hàng hoá xuất khẩu, nhập khẩu Việt Nam
已失效
165/2010/TT-BTC
Thông tư số 165/2010/TT-BTC Quy định thủ tục hải quan đối với xuất khẩu, nhập khẩu, tạm nhập tái xuất, chuyển khẩu xăng dầu; nhập khẩu nguyên liệu để sản xuất và pha chế xăng dầu; nhập khẩu nguyên liệu để gia công xuất khẩu xăng dầu
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译本
本文件提供以下语言版本：
Tiếng Việt
Thông tư số 74/2010/TT-BTC Sửa đổi, bổ sung một số nội dung Thông tư số 116/2008/TT-BTC ngày 04/12/2008 của Bộ trưởng Bộ Tài chính hướng dẫn thủ tục hải quan đối với hàng hoá gia công với thương nhân nước ngoài
한국어
시행령 제 74/2010/TT-BTC는 2008년 12월 4일에 작성된 재무부 장관이 발표한 통상청 관리에 대한 수입물품 가공과 외국 상인 간의 관세 절차를 지시하는 시행령 제 116/2008/TT-BTC를 수정하고 보완한다.
中文
通知2010年第74号财政部令对2008年第116号财政部令进行修改和补充，该令于2008年12月4日发布，旨在指导与外国商人加工贸易的海关手续。