Circular No. 80/2019/TT-BTC guiding customs procedures, tax management, fees, and charges for exported and imported goods according to Decree No. 14/2018/NĐ-CP dated January 23, 2018 of the Government detailing border trade activities.

CIRCULAR

Guidelines on customs procedures, tax management, fees, and charges for goods exported and imported pursuant to Decree No. 14/2018/NĐ-CP of January 23, 2018, providing detailed regulations on border trade activities Pursuant to the Law on Tax Administration dated November 29, 2006; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration dated November 20, 2012; the Law Amending and Supplementing Certain Provisions of Laws on Tax dated November 26, 2014; the Law Amending and Supplementing Certain Provisions of the Value Added Tax Law, Special Consumption Tax Law, and Tax Administration Law dated April 6, 2016;

Pursuant to the Customs Law dated June 23, 2014;

Pursuant to the Law on Export and Import Duties dated April 6, 2016;

Pursuant to the Law on Foreign Trade Management dated June 12, 2017;

Pursuant to Decree No. 08/2015/NĐ-CP dated January 21, 2015, providing detailed regulations and implementation measures of the Customs Law on customs procedures, inspection, supervision, and control; Decree No. 59/2018/NĐ-CP dated April 20, 2018, amending and supplementing certain provisions of Decree No. 08/2015/NĐ-CP dated January 21, 2015, providing detailed regulations and implementation measures of the Customs Law on customs procedures, inspection, supervision, and control;

Pursuant to Decree No. 134/2016/NĐ-CP dated September 1, 2016, providing detailed regulations and implementation measures of the Law on Export and Import Duties;

Pursuant to Decree No. 69/2018/NĐ-CP dated May 15, 2018, providing detailed regulations of the Law on Foreign Trade Management;

Pursuant to Decree No. 112/2014/NĐ-CP dated November 21, 2014, providing regulations on border gate management;

Pursuant to Decree No. 01/2015/NĐ-CP dated January 2, 2015, providing detailed regulations on the scope of customs operations; responsibilities for cooperation in preventing and combating smuggling and unauthorized transportation of goods across borders; Decree No. 12/2018/NĐ-CP dated January 23, 2018, amending and supplementing certain provisions of Decree No. 01/2015/NĐ-CP dated January 2, 2015, providing detailed regulations on the scope of customs operations; responsibilities for cooperation in preventing and combating smuggling and unauthorized transportation of goods across borders;

Pursuant to Decree No. 14/2018/NĐ-CP dated January 23, 2018, providing detailed regulations on border trade activities;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, providing functions, tasks, authorities, and organizational structure of the Ministry of Finance;

The Minister of Finance issues this Circular guiding customs procedures, tax management, fees, and charges for goods exported and imported pursuant to Decree No. 14/2018/NĐ-CP dated January 23, 2018, providing detailed regulations on border trade activities.

At the proposal of the Director General of the General Department of Customs,

This Circular guides customs procedures, tax management, fees, and charges for goods exported and imported by traders; customs procedures, tax management, fees, and charges for goods exported and imported by border residents; the State management responsibility of the Customs Authority in border trade activities.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

1. Traders, organizations, and individuals participating in border trade activities;

Article 2. Applicability

2. The Customs Authority, customs officers, and other agencies, organizations, and administrative bodies managing border trade activities;

3. Other agencies, organizations, and individuals related to border trade activities as stipulated in this Circular.

CUSTOMS PROCEDURES, TAX MANAGEMENT, FEES, AND CHARGES FOR GOODS EXPORTED AND IMPORTED BY TRADERS

Chapter II

CUSTOMS PROCEDURES, TAX MANAGEMENT, FEES AND CHARGES FOR EXPORT AND IMPORT GOODS OF BUSINESS ENTREPRENEURS

Article 3. Customs procedures, tax management, fees, and charges for goods exported and imported by traders

1. Customs procedures for goods exported and imported by traders through border gates shall be carried out in accordance with the provisions of Decree No. 08/2015/ND-CP dated January 21, 2015, amended and supplemented by Decree No. 59/2018/ND-CP dated April 20, 2018 of the Government, and guided by Circular No. 38/2015/TT-BTC dated March 25, 2015, amended and supplemented by Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance; traders must fulfill all tax, fee, and charge obligations as prescribed by law.

2. Goods exported and imported by traders through border gates must comply with legal regulations on commodity policies, quarantine, quality inspection, and food safety.

For goods imported through auxiliary border gates or open border crossings: implement according to the provisions of Clause 2, Article 3 of Circular No. 01/2018/TT-BCT dated February 27, 2018 of the Minister of Industry and Trade.

3. Traders as stipulated in Article 5 of Decree No. 14/2018/ND-CP dated January 23, 2018 of the Government, when conducting trade activities involving buying and selling goods across borders, must obtain a tax code before proceeding with customs formalities.

Article 4. Customs procedures, tax management, fees, and charges for goods imported by traders consolidating goods from border residents

1. When traders consolidate goods from border residents at border markets in accordance with Clause 1 and Clause 2, Article 14 of Decree No. 14/2018/ND-CP dated January 23, 2018 of the Government, they must prepare a consolidation list of goods in the form BK-MGHCDBG 2019/HQVN attached as Appendix I to this Circular.

2. Customs procedures for goods imported by traders consolidating goods from border residents shall be conducted similarly to those for goods imported by traders through border gates as guided in Article 3 of this Circular; traders must submit original declarations for imported goods from border residents in the form HQ2019/TKNKBG attached as Appendix II to this Circular, and the original consolidation list of goods in the form specified in Clause 1 of this Article, to replace commercial contracts and invoices; traders must fulfill all tax, fee, and charge obligations for imported goods as prescribed by law.

The deadline for submitting customs declaration documents is no later than 30 days from the date of consolidating goods.

3. Place for customs formalities: Traders consolidating goods from border residents at border market areas must register and declare customs at the nearest Border Gate Customs Sub-department where the goods were consolidated.

4. Traders consolidating imported goods from border residents may only sell or transport the consolidated goods out of the border market area or other designated locations for goods assembly and inspection as stipulated in Clause 5 of this Article into the domestic territory after completing customs formalities and paying all taxes and other levies (if applicable) as prescribed by law. Traders may use the completed customs declaration as proof of circulation and transportation of goods into the domestic territory.

5. Goods consolidated by traders from border residents when undergoing import formalities must be assembled at the following locations to ensure effective inspection: border gate area; centralized inspection location or border assembly and inspection location; other locations recognized or established by customs authorities in the border area.

Article 5. Customs inspection and supervision for export and import goods of traders and import goods purchased by traders from border residents.

The customs inspection and supervision for export and import goods of traders and import goods purchased by traders from border residents shall be carried out in accordance with the provisions of Articles 29, 30, and 34 of Decree No. 08/2015/ND-CP dated January 21, 2015, amended and supplemented by Clause 14 of Article 1 of Decree No. 59/2018/ND-CP dated April 20, 2018 of the Government, guided by Circular No. 38/2015/TT-BTC dated March 25, 2015, amended and supplemented by Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance, and other relevant legal documents on customs inspection and supervision.

Chapter III

CUSTOMS PROCEDURES, TAX MANAGEMENT, FEES AND CHARGES FOR EXPORT AND IMPORT GOODS OF BORDER RESIDENTS

Article 6. Customs procedures, tax management, fees and charges for export and import goods of border residents.

1. The buying and selling, exchange of goods by border residents through border gates and border crossings is considered export and import activities as prescribed by law.

Export and import goods of border residents shall be declared on the Border Resident Export Goods Declaration Form and the Border Resident Import Goods Declaration Form according to Model HQ2019/TKXKBG, HQ2019/TKNKBG attached as Appendix II of this Circular. These declaration forms shall be printed and distributed to border residents by the Customs Authority.

2. The Customs Sub-department at the border gate shall confirm on the border resident's goods declaration form as follows: The registration officer signs and stamps their seal in the upper right corner of the declaration form; the Customs officer responsible for calculating and collecting taxes signs and stamps their seal in the lower part of the declaration form under the section for calculation and collection of taxes by the Customs Authority.

3. Border residents must import goods strictly in accordance with the List of Goods specified in Appendix I of Circular No. 02/2018/TT-BCT dated February 27, 2018 of the Minister of Industry and Trade. In cases where the value of imported goods exceeds the tax-exempt quota as stipulated in Article 13 of Decree No. 14/2018/NĐ-CP dated January 23, 2018 of the Government, the Customs Sub-department at the border gate shall calculate taxes on the Border Resident Import Goods Declaration Form, collect taxes and other revenues (if any) as prescribed by law immediately at the border gate or border crossing.

4. Export goods of border residents must comply with all regulations on taxes and commodity policies; the Customs Sub-department at the border gate shall calculate and collect taxes and other revenues (if any) as prescribed by law immediately at the border gate or border crossing.

5. For border gates and border crossings where State Treasury or commercial banks do not organize tax collection points and other state budget revenues, the Customs Authority shall collect taxes and other revenues (if any) in cash and issue receipts, and the transfer of collected tax revenue to the state budget shall be carried out in accordance with Article 3, Clause 3 of Article 21 of Circular No. 184/2015/TT-BTC dated November 17, 2015 of the Minister of Finance.

6. Goods bought and sold, exchanged by border residents through border gates and border crossings shall undergo inspection and quality control, food safety checks as prescribed in Article 15 of Decree No. 14/2018/NĐ-CP dated January 23, 2018 of the Government.

7. Border residents' import goods within the tax-exempt quota but not used for their own production or consumption when resold must be accompanied by the Border Resident Import Goods Declaration Form for traders to register and declare to the Customs Authority in accordance with Article 4 of this Circular.

Article 7. Customs inspection and supervision of export and import goods of border residents

1. Export and import goods of border residents exceeding the tax exemption quota prescribed in Article 13 of Decree No. 14/2018/NĐ-CP dated January 23, 2018 of the Government shall be subject to actual inspection when customs procedures are carried out.

2. For export goods of border residents, the actual inspection of goods shall be decided by the Director of the Customs Branch at the border gate based on information related to the goods as stipulated in Articles 29 and 30 of Decree No. 08/2015/NĐ-CP dated January 21, 2015, amended and supplemented by Clause 14 of Article 1 of Decree No. 59/2018/NĐ-CP dated April 20, 2018 of the Government, and guided by Circular No. 38/2015/TT-BTC dated March 25, 2015, amended and supplemented by Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance, and other relevant legal documents concerning customs inspection.

3. In cases where actual inspection of goods is required, the customs officer at the border gate shall sign and stamp their official seal on the declaration form under the section for actual inspection by the customs authority.

4. Customs supervision of export and import goods of border residents: The customs officer shall directly supervise at the border gate, border crossing points, and confirm the supervision, sign, and stamp their official seal on the declaration form under the supervision section when the goods have completed customs procedures and meet the conditions to leave the customs supervision area.

Chapter IV

STATE MANAGEMENT RESPONSIBILITIES OF THE CUSTOMS AUTHORITY

IN BORDER TRADE ACTIVITIES

Article 8. State management responsibilities of the customs authority in border trade activities

The General Department of Customs shall coordinate with units under the Ministry of Industry and Trade, the Ministry of National Defense, the Ministry of Agriculture and Rural Development, and related units to organize the implementation of guidance and management of border trade activities in accordance with the provisions of the law.

Article 9. Responsibilities of the customs authority in managing the buying and selling, exchange of goods by border residents

1. The General Department of Customs is responsible for developing software for managing, printing, receiving declarations of export and import goods of border residents, and software for managing and calculating taxes on declarations of imported goods and exported goods of border residents in compliance with the tax exemption regulations for imported goods stipulated in Article 13 of Decree No. 14/2018/NĐ-CP dated January 23, 2018 of the Government; the tax management and calculation software shall be connected to the software for managing declarations of export and import goods of border residents to calculate and collect taxes.

2. In cases where there is no software for managing declarations of export and import goods of border residents, the Customs Branch at the border gate shall maintain records, receive declarations of export and import goods of border residents according to Model STDHCDBG 2019/HQVN attached as Appendix III to this Circular.

3. The General Department of Customs shall develop a Price Data System according to the List of Goods for Purchase and Exchange by Border Residents to serve consultation and reference work when necessary.

Article 10. Responsibilities for managing transportation means of individuals and organizations crossing the border area

1. The Customs Branch at the border gate shall implement management, inspection, and customs supervision of transportation means of individuals and organizations crossing the border area in accordance with Article 81 of Decree No. 08/2015/NĐ-CP dated January 21, 2015, amended and supplemented by Clause 49 of Article 1 of Decree No. 59/2018/NĐ-CP dated April 20, 2018 of the Government, and Circular No. 50/2018/TT-BTC dated May 23, 2018 of the Minister of Finance.

2. The General Department of Customs shall develop software for managing transportation means of individuals and organizations crossing the border area. In cases where there is no such management software, the Customs Branch at the border gate shall maintain records of transportation means (according to Model QLPT-BG 2019/HQVN attached as Appendix IV to this Circular) to manage transportation means of individuals and organizations crossing the border area in compliance with the law.

Chapter V

IMPLEMENTATION

Article 11. Implementation Organization

1. The Director-General of the General Department of Customs shall guide customs units to implement uniformly based on the guidelines set forth in this Circular, ensuring both facilitation of border trade activities and effective customs management.

2. The customs authority with jurisdiction over customs procedures, customs inspection and supervision, export duties, import duties, and tax management in border trade activities shall comply with the provisions of this Circular. In case of any difficulties, the customs authority, declarant, and taxpayer shall report and reflect specific issues to the Ministry of Finance (through the General Department of Customs) for consideration and guidance on resolution.

3. During the implementation process, if any relevant legal documents mentioned in this Circular are amended, supplemented, or replaced, they shall be implemented in accordance with the new amended, supplemented, or replaced documents.

Article 12. Effective Date

1. This Circular takes effect from January 1, 2020.

2. Circular No. 217/2015/TT-BTC dated December 31, 2015 of the Minister of Finance guiding customs procedures and tax management for border trade activities of traders and border residents pursuant to Decision No. 52/2015/QĐ-TTg dated October 20, 2015 of the Prime Minister is hereby repealed.