Circular No. 91/2003/TT-BTC guides the affixing of labels on imported goods, specifies the entities required to affix labels, procedures for affixing labels, and responsibilities of customs officers. This circular abolishes some previous regulations.
Scope of application
Enterprises importing goods listed in the catalog of goods required to be labeled; customs authorities are responsible for supervising the labeling process.
Key points
- Imported goods listed in the catalog of goods required to be labeled must be labeled before clearance (Article 1).
- Customs officers are responsible for supervising the labeling process and handling violations (Article 5).
- Goods that require labeling are not exempt from physical inspection when processing import customs formalities, even if they have been previously exempted from such inspections (Article 2).
- The consignor is responsible for affixing labels at the place of physical inspection of goods under the supervision of customs officers (Article 3).
- Customs authorities are responsible for notifying market management agencies about the transfer of goods to border gates for coordinated supervision (Article 6).
🌐 Social impact of this document
- Positive impact: Helps strengthen control and prevent smuggling and commercial fraud in imports.
- Negative impact: Increases costs for enterprises in terms of management and implementation of labeling procedures.
- Enterprises may face difficulties in organizing the affixing of labels at the place of physical inspection of goods.
❓ Frequently asked questions
Which goods must be labeled?
Goods listed in the catalog of goods required to be labeled according to Joint Circulars No. 77/1997/TTLT-BTC-BTM-BNV dated November 1, 1997; No. 30/TTLT-BTC-BTM-BNV-TCHQ dated March 16, 1998; No. 121/1998/TTLT-BTC-BTM-BCA-TCHQ dated September 1, 1998; No. 46/1999/TTLT-BTC-BTM-BCA-TCHQ dated May 5, 1999 (Article 1).
What are the responsibilities of customs officers regarding labeling?
Customs officers must closely supervise the labeling process, recheck, and request relabeling if violations are detected (Article 5).
Can imported goods be exempt from physical inspection when being labeled?
No, goods requiring labeling cannot be exempt from physical inspection when processing import customs formalities (Article 2).
What are the responsibilities of the consignor regarding labeling?
The consignor must organize the affixing of labels at the place of physical inspection of goods under the supervision of customs officers and bear responsibility if the labels are not properly affixed (Article 3).
What is the effective duration of this Circular?
This Circular takes effect fifteen days after its publication in the Official Gazette (Final Article).
Full text
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
|
Number: 91/2003/TT-BTC |
Hto N ||||||i, ngtoy 25 thJune 2024;ng 9 namendm 2003 |
SIGNATUREONG TPreamble
Hướn dFUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDSncluding supervision, training,ệc dJune 2024;n tem htoument permittt Tp khrime Minister cu
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1. Goods belonging to the list of goods required to be affixed with import labels (hereinafter referred to as goods required to be affixed with labels) must be affixed with import labels when imported.
The list of goods required to be affixed with labels is stipulated in Circulars No. 77/1997/TTLT/BTC-BTM-BNV-TCHQ dated November 1, 1997, No. 30/1998/TTLT/BTC-BTM-BNV-TCHQ dated March 16, 1998, No. 121/1998/TTLT/BTC-BTM-BCA-TCHQ dated September 1, 1998, and No. 46/1999/TTLT/BTC-BTM-BCA-TCHQ dated May 5, 1999 of the Joint Circular of the Ministry of Finance, Ministry of Trade, Ministry of Public Security, and General Department of Customs (Annex 1 attached to this Circular).
Goods of preferential subjects, diplomatic exemptions, if exempted from actual inspection, do not need to be affixed with labels. The consignee shall bear responsibility for complying with Vietnamese laws on the importation and consumption of imported goods.
2. Goods required to be affixed with labels cannot be exempted from actual inspection when handling customs procedures for importation.
3. Goods required to be affixed with labels can only be cleared after the consignee has affixed labels (in accordance with the provisions of the above-mentioned joint circulars) to the entire consignment.
4. Based on the quantity of goods declared by the declarant, the Customs Sub-Department handling the importation procedures will issue sufficient labels to the consignee.
The consignee must organize the affixing of labels at the place where the actual inspection of goods takes place under the supervision of customs officials.
The affixing of labels must ensure that once affixed, the labels cannot be peeled off for reuse. The consignee shall bear legal responsibility if the labels are not affixed in compliance with these requirements.
5. Duties of customs officials supervising the affixing of labels:
- Must closely supervise throughout the time the consignee is affixing the labels.
- Must recheck the affixing of labels by the consignee, and if any label is found to be affixed incorrectly, request the consignee to affix it again.
- Shall be responsible for examining and handling damaged or defective labels during the affixing process and excess or insufficient labels according to the provisions of the above-mentioned joint circulars.
6. Procedures for transferring customs checkpoints for goods required to be affixed with labels upon importation:
- Conditions and procedures for transferring customs checkpoints shall be carried out in accordance with Decision No. 53/2003/QĐ-BTC dated April 16, 2003 of the Minister of Finance regarding customs procedures for exported and imported goods transferred between customs checkpoints.
- Immediately after completing the transfer procedures for the consignment, the Customs Sub-Department at the importing checkpoint shall notify the Market Management Sub-Department of the province or city along the route from the checkpoint to the location where further procedures will be handled, to coordinate in supervision and allow the Customs Sub-Department to handle the consignment, to monitor and accept it.
- Upon receiving the notification from the relevant customs authority, the local Market Management Sub-Department must organize supervision of the consignments according to the Prime Minister's directive in Document No. 1862/VPCP-V.I dated April 18, 2003.
This Circular takes effect 15 days from the date of publication in the Official Gazette.
Abolish the provision "Customs authorities shall carry out the affixing of import labels; strictly prohibit the issuance of labels to organizations and individuals engaged in business for self-affixing" in the above-mentioned joint circulars.
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Deputy BASED ONDECISIONGRACE PERIODMINISTRY OF FINANCE TRUSTED BASED ONDECISIONGRACE PERIOD (đ (Signed) TRograms andng Ch"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation." Party; |
LIST
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