Circular No. 82/2021/TT-BTC stipulates customs supervision for imported goods transferred between ports in cases where imported goods are congested or at risk of congestion at sea ports implementing social distancing measures under Government Decree No. 16/CT-TTg dated March 31, 2020 on urgent measures to prevent and control the COVID-19 pandemic.

CIRCULAR

REGULATIONS ON CUSTOMS SUPERVISION FOR IMPORT GOODS TRANSFERRED TO ANOTHER PORT IN CASE OF IMPORT GOODS CONGESTION OR RISK OF CONGESTION AT SEAPORTS WHERE SOCIAL DISTANCING IS IMPLEMENTED PURSUANT TO GUIDELINE NO. 16/CT-TTg OF MARCH 31, 2020 ISSUED BY THE PRIME MINISTER ON URGENT MEASURES TO PREVENT AND CONTROL COVID-19

Pursuant to the Customs Law dated June 23, 2014;

Pursuant to the Maritime Code dated November 25, 2015;

Pursuant to Resolution No. 30/2021/QH15 dated July 28, 2021 of the XVth National Assembly;

Pursuant to the Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Government detailing and providing implementation measures for the Law on Customs regarding customs procedures, inspection, supervision, and control;

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

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

To implement Resolution No. 86/NQ-CP dated August 6, 2021 of the Government on urgent measures to prevent and control COVID-19 to implement Resolution No. 30/2021/QH15 dated July 28, 2021 of the XVth National Assembly;

To implement Decision No. 447/QĐ-TTg dated April 1, 2020 of the Prime Minister on declaring the COVID-19 pandemic;

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

The Minister of Finance issues this Circular regulating customs supervision for import goods transferred to another port in case of import goods congestion or risk of congestion at seaports where social distancing is implemented pursuant to Guideline No. 16/CT-TTg of March 31, 2020 issued by the Prime Minister on implementing urgent measures to prevent and control COVID-19.

Article 1. Scope of Regulation

This Circular regulates customs procedures, inspection, and customs supervision for import goods transferred to another port in case of import goods congestion or risk of congestion at seaports where social distancing is implemented pursuant to Guideline No. 16/CT-TTg of March 31, 2020 issued by the Prime Minister on implementing urgent measures to prevent and control COVID-19.

Article 2. Applicability

1. Port enterprises, inland container depots (ICD), and dry ports.

2. Shipping companies and shipping agents.

3. Customs authorities and customs officers.

4. The declarant of customs.

5. Other relevant agencies and organizations.

Article 3. Basis for determining import goods congestion or risk of congestion at seaports

1. Port operations are affected by the COVID-19 pandemic beyond the port's capacity to overcome.

2. Imported goods stored on the wharf reach over 90% of the planned capacity for storing imported goods at the seaport.

3. Confirmed by the Marine Port Inspection Office about the congestion or risk of congestion due to the simultaneous impact of the factors mentioned in Clause 1 and Clause 2 of this Article.

4. Seaport business enterprises must notify the Customs Sub-Department managing the seaport where the goods are stored about the congestion or risk of congestion along with confirmation from the Marine Port Inspection Office as stipulated in Clause 3 of this Article.

Article 4. Import goods being stored at seaports may be transported to other seaports, dry ports, or ICDs for storage

1. When there is a request from the port enterprise and confirmation from the Marine Port Inspection Office as stipulated in Clause 3 of Article 3 of this Circular, import goods being stored at seaports must meet all of the following requirements:

a) Goods declared under the name of goods on the E-Manifest System do not fall within the list of import goods required to go through customs procedures at the port of entry as specified in Decision No. 23/2019/QĐ-TTg dated June 27, 2019 of the Prime Minister (except in cases where goods are transferred to another port according to the Prime Minister's decision).

b) Goods are in full containers (not loose cargo).

c) Goods have not been registered for import declaration.

d) Goods are not included in the list subject to monitoring, inspection, and handling by competent authorities.

2. Seaport business enterprises shall cease transporting import goods to other seaports, dry ports, or ICDs as regulated in this Circular when the number of containers of imported goods stored on the wharf decreases to 90% of the planned capacity for storing containerized imported goods at the seaport.

Article 5. Responsibilities of marine port, inland port, and ICD business enterprises

1. Marine port business enterprises where goods are transported from:

a) Shall comply with the provisions of Article 41 of the Customs Law.

b) Shall only transport imported goods upon approval of the shipping company/agent or the consignee who has established ownership of the goods with the shipping company/agent and the transportation plan has been agreed by the Customs Sub-Department at the place where the goods are transported from. The entire consignment under the same bill of lading, belonging to the same consignor, destined for the same marine port, inland port, or ICD for storage.

Shall notify the shipping company/agent or the consignee of the location for storing the transported goods.

Shall agree with the shipping company/agent or the consignee on the method and information exchange about the goods before transporting them.

c) Shall send the document specified in Clause 3, Article 3 of this Circular to the Customs Sub-Department at the place where the goods are transported from.

d) Shall notify the Customs Sub-Department at the place where the goods are transported from of the transportation plan of the goods no later than 15:00 daily before the day the goods are transported, including:

d.1) Information about the enterprise requesting the transportation of goods: Enterprise name, tax code, address, phone number, fax number.

d.2) Information about the enterprise transporting the goods: Enterprise name, tax code, address, phone number, fax number.

d.3) Transportation plan of the goods: Expected time of departure, expected time of arrival, route of transportation, name of the marine port, inland port, or ICD where the goods are transported to, address.

d.4) Information about the goods being transported: Bill of lading number, container number, cargo name, carrier seal number, customs seal number (if applicable), type of conveyance, license plate number of the conveyance (if applicable).

đ) Shall notify the Customs Sub-Department at the destination of the transportation plan (including the information specified in Item d, Clause 1, Article 5 of this Circular) approved by the Customs Sub-Department at the place where the goods are transported from, no later than two hours from the time of receiving the approval result of the Customs Sub-Department at the place where the goods are transported from.

e) Shall carry out the procedures for transporting goods according to the provisions of Article 51b of Circular No. 38/2015/TT-BTC dated March 25, 2015, amended and supplemented by Circular No. 39/2018/TT-BTC dated April 20, 2018, issued by the Minister of Finance.

g) Within five working days after the period specified in Clause 2, Article 9 of this Circular, shall submit a written final report on the implementation of the transportation of goods to the Customs Sub-Department managing the area (according to Form No. 01 attached to this Circular).

h) Shall notify the Customs Sub-Department at the place where the goods are transported from in case of any incidents occurring during the transportation of the goods.

i) In case of congestion at the marine port during the application period of Directive No. 16/CT-TTg dated March 31, 2020, of the Government Prime Minister, the marine port business enterprise shall notify the shipping company/agent about the change of unloading port and delivery port.

k) In case the goods have already been transported but the customs authority inspects and finds that the actual goods belong to the List of Import Goods requiring customs procedures at the import border gate according to Decision No. 23/2019/QĐ-TTg dated June 27, 2019, of the Government Prime Minister (except in cases where the goods are transferred to another border gate according to the Prime Minister's decision), then the marine port business enterprise where the goods are transported from must return the goods to the import border gate to complete customs procedures as prescribed.

l) In case disputes arise regarding the delivery location, damage, or loss of goods of the consignee, the marine port business enterprise where the goods are transported from shall be responsible for resolving such issues.

2. Marine port, inland port, and ICD business enterprises where goods are transported to:

a) Shall comply with the provisions of Article 41 of the Customs Law.

b) Within five working days after the period specified in Clause 2, Article 9 of this Circular, shall submit a written final report on the implementation of the transportation of goods to the Customs Sub-Department managing the area (according to Form No. 02 attached to this Circular).

Article 6. Responsibilities of Shipping Companies/Shipping Agents

1. Receive the list of goods expected to be transported from port business enterprises and notify their agreement or disagreement to the port business enterprises.

2. Coordinate with port business enterprises, inland ports, ICDs in the transportation of goods.

3. For imported consignments that have been unloaded at the port and agreed to be transported to another port, inland port, or ICD for storage as prescribed in this Circular, shipping companies/shipping agents are not required to amend destination port information on the National Single Window Portal.

4. For consignments requiring a change in unloading port due to congestion, shipping companies/shipping agents may amend unloading port and destination port information on the National Single Window Portal within 48 hours from the time the vessel arrives at the non-congested unloading port.

5. Ensure all necessary conditions related to the shipping company's management system so that port business enterprises, inland port business enterprises, and ICDs can quickly and conveniently receive cargo information.

Article 7. Responsibilities of Customs Authorities

1. Responsibilities of the Port Customs Office managing the port where goods are transported from:

a) Check whether the consignment information complies with the requirements stipulated in Clause 1, Article 4 of this Circular to decide on approving the cargo transportation plan proposed by the port business enterprise.

If there is no feedback within two working days from the time the cargo transportation plan is received, it shall be deemed as approval of the cargo transportation plan proposed by the port business enterprise.

b) Take the lead and coordinate with the Port Customs Office, inland port, ICD managing the port where goods are transported to, and port business enterprises, inland port business enterprises, and ICDs regarding the method of exchanging cargo transportation plan information to ensure promptness and timeliness.

c) Take the lead and coordinate with the Port Customs Office, inland port, ICD managing the port where goods are transported to, and port business enterprises, inland port business enterprises, and ICDs in managing, supervising, and completing customs procedures for each consignment from the start of transportation until the confirmation of arrival at the destination is completed.

d) Monitor the number of containers of imported goods stored to proactively inform port business enterprises about suspending the transportation of imported goods to other ports, inland ports, or ICDs as prescribed in Clause 2, Article 4 of this Circular.

2. Responsibilities of the Port Customs Office managing the port where goods are transported to:

a) Receive the approved cargo transportation plan sent by the port business enterprise.

b) Be responsible for managing, supervising, and implementing customs procedures for consignments transported to and stored at the port, inland port, or ICD according to Circular No. 38/2015/TT-BTC dated March 25, 2015, amended and supplemented by Circular No. 39/2018/TT-BTC dated April 20, 2018, issued by the Minister of Finance.

3. In case of cargo accumulation after the goods arrive, instruct the General Department of Customs to guide the relevant Customs Office of the province or city to handle the situation according to Circular No. 203/2014/TT-BTC dated December 22, 2014, amended and supplemented by Circular No. 57/2018/TT-BTC dated July 5, 2018, issued by the Minister of Finance.

Article 8. Rights and responsibilities of the customs declarant

The customs declarant shall perform customs procedures at the Customs Sub-department where the goods are transported to, in accordance with Circular No. 38/2015/TT-BTC dated March 25, 2015, amended and supplemented by Circular No. 39/2018/TT-BTC dated April 20, 2018, issued by the Minister of Finance, and other obligations and responsibilities prescribed by law.

Article 9. Effective Date

1. This Circular takes effect from the date of issuance.

2. Goods imported and stored at seaports may be transported to other seaports, inland ports, or ICDs for storage in accordance with Article 4 of this Circular during the implementation period of Directive No. 16/CT-TTg dated March 31, 2020, issued by the Prime Minister, and up to 15 days after the province or city where the goods are transported from ceases to implement Directive No. 16/CT-TTg dated March 31, 2020, issued by the Prime Minister.

3. In cases where related documents referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the newly amended, supplemented, or replaced documents.

4. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly reflect them to the Ministry of Finance for research and supplementary guidance.

ANNEX

SAMPLE REPORT OF LIST OF GOODS ALREADY TRANSPORTED

Form No. 01. Report on list of goods already transported out

REPORT ON LIST OF GOODS ALREADY TRANSPORTED OUT

Respectfully submitted to: Customs Sub-department …

1. Information about the enterprise requesting transportation of goods:

- Enterprise name: …Tax code: …

- Head office address: …

- Phone number: …Fax number: …

2. Final report on list of goods already transported out:

Note: In column number (6), the enterprise shall record the name of the seaport or inland port, ICD where the transported goods are stored.

Form No. 02. Report on list of goods already transported in

REPORT ON LIST OF GOODS ALREADY TRANSPORTED IN

Respectfully submitted to: Customs Sub-department…

1. Information about the enterprise receiving transported goods:

- Enterprise name: …Tax code: …

- Head office address: …

- Phone number: …Fax number: …

2. Final report on list of goods already transported in:

- Total number of containers transported in: …containers;

- Total number of containers that have completed customs procedures and are no longer stored at seaports or inland ports, ICDs: …containers;

- Total number of containers still stored at seaports or inland ports, ICDs: …containers.

Note:

- In columns (4) and (5), the enterprise shall mark "X" for each corresponding container;

- In column (6), it is mandatory to record the import customs declaration number if "X" has been marked in column (5).