Circular No. 99/2010/TT-BTC on customs procedures for postal items, parcels, and exported/imported goods sent through postal services.

CIRCULAR

Regulations on customs procedures for postal items, parcels, exported and imported goods sent through postal services

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Pursuant to the Customs Law No. 29/2001/QH10 dated June 29, 2001 and the Law Amending and Supplementing Certain Articles of the Customs Law No. 42/2005/QH11 dated June 14, 2005;

Pursuant to the Law on Export Tax, Import Tax No. 45/2005/QH11 dated June 14, 2005;

Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006;

Pursuant to the 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. 149/2005/NĐ-CP dated December 8, 2005 of the Government detailing the implementation of the Law on Export Tax and Import Tax;

||| Pursuant to Decree No. 85/2007/NĐ-CP dated May 25, 2007 of the Government detailing the implementation of the Law on Tax Administration;

Pursuant to Decree No. 157/2004/NĐ-CP dated August 18, 2004 of the Government detailing the implementation of certain provisions of the Ordinance on Postal Services and Telecommunications regarding postal services;

Pursuant to Decree No. 128/2007/NĐ-CP dated August 2, 2007 of the Government on express delivery services;

Pursuant to the 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 stipulates customs procedures for postal items, parcels, exported and imported goods sent through postal services as follows:

This technical regulation sets out technical requirements, testing methods, sampling procedures; management requirements; responsibilities of organizations and individuals producing, trading, and importing cigarettes.

Article 1. Scope of Regulation.

This Circular stipulates customs procedures for postal items, parcels, exported and imported goods sent through postal services.

Article 2. Scope of Application.

1. Vietnam Post Corporation (hereinafter referred to as the enterprise).

2. Organizations, individuals with postal items, parcels, exported and imported goods sent through postal services.

Customs authorities.

Article 3. Place of Customs Procedures.

Postal items, parcels, exported and imported goods (hereinafter referred to as goods) sent through postal services shall handle customs procedures at the International Postal Customs Branch or the Airport Customs Branch of the international airport.

Article 4. Certain Special Provisions.

1. For export and import letters:

1.1. Export and import letters sent through postal services shall be subject to customs supervision in the form of customs sealing of specialized packaging or specialized vehicles of the enterprise for international letter shipments.

1.2. Export and import letters sent through postal services must be supervised by state agencies authorized to implement letter supervision measures to ensure compliance with the law.

2. For diplomatic pouches and consular pouches for export and import:

2.1. Diplomatic pouches and consular pouches when exporting and importing are exempt from customs procedures (including exemption from customs declaration and customs inspection).

2.2. When there is evidence to confirm that diplomatic pouches and consular pouches violate the preferential treatment and immunity regime as prescribed by law, the Director of the General Department of Customs shall decide to inspect and handle these objects according to Article 62 of the Customs Law.

3. Customs Declaration:

3.1. The enterprise, organization, individual is the declarant.

3.2. For goods without tax or exempted from tax, the customs declaration shall be made in the form of a single customs declaration for non-trade exported and imported goods for multiple consignees based on a detailed list of exported/imported goods without tax (according to Form HQ 01-BKHBC issued together with this Circular).

This type of goods will be physically inspected 100% through X-ray equipment. In cases where it is deemed necessary, the head of the Customs Branch may decide to conduct random inspections at a rate of 3% to 5% of the total number of goods declared on the detailed list of exported/imported goods without tax and carry out manual inspections on these goods.

3.3. The enterprise directly handles customs procedures for exported and imported goods (except for letters, diplomatic pouches, consular pouches) on behalf of the consignor, responsible for implementing policies on the management of exported and imported goods, tax policies, fees, other revenues as prescribed by law and fully perform the following rights and obligations of the consignor:

a. Make customs declarations;

b. Present goods for inspection by customs officers;

c. Pay taxes, fees, other revenues as prescribed (if applicable);

d. Accept exported goods for export abroad and accept imported goods for delivery to the consignee.

3.4. In case the consignor requests to handle customs procedures directly, the consignor shall make customs declarations directly on the customs declaration form.

3.5. In case the consignor requests a separate customs declaration for their own goods, the enterprise shall declare on a separate customs declaration form.

3.6. For goods requiring payment of tax, goods under specialized management, quality control, quarantine, food safety inspection, personal luggage of outbound and inbound travelers, customs declaration shall be made separately on each customs declaration form for each consignment or package. A receipt for tax payment shall be issued separately for each consignment or package (in case of cash payment).

4. The enterprise receives exported goods and delivers imported goods:

4.1. The enterprise organizes the receipt of exported goods from the consignor and the delivery of imported goods that have been cleared for the consignor; the place of customs procedures for exporting goods and clearing imported goods shall be carried out in accordance with Article 3 of this Circular.

4.2. Based on current regulations on the management of exported and imported goods and the reasons notified in writing by the competent authority, the enterprise has the responsibility to inform and explain to the consignor about the cases of goods not allowed to be exported or imported and the handling procedures prescribed by law.

II. CUSTOMS PROCEDURES FOR EXPORTED GOODS

Article 5. Responsibilities of enterprises.

Implement as prescribed in Clauses 3 and 4 of Article 4 of this Circular.

Article 6. Responsibilities of the International Postal Customs Branch or the International Airport Border Gate Customs Branch:

1. Perform customs procedures for exported goods (excluding diplomatic pouches and consular pouches) in accordance with current regulations.

2. In cases where goods do not meet export conditions, the Customs Branch shall notify the reasons to the enterprise so that the enterprise can process the return procedures for the consignor (for goods prohibited from export, they must be handled in accordance with current laws).

3. Carry out the handling of excess tax payments, penalties, and determination of taxes as prescribed in Section IV of this Circular.

4. Seal customs on specialized packaging or specialized vehicles containing exported goods that have completed customs procedures to transfer to the export border gate.

5. Conduct tax exemption examination and tax exemption procedures for exported goods that are gifts, samples, etc., within the scope of authority prescribed.

III. CUSTOMS PROCEDURES FOR IMPORTED GOODS

Article 7. Responsibilities of enterprises.

1. Implement as prescribed in Clauses 3 and 4 of Article 4 of this Circular.

2. In cases where goods cannot be delivered to the consignee, before returning them to the country of origin, the enterprise is responsible for presenting such goods to the Customs Branch for re-inspection prior to exporting the goods.

3. The enterprise is responsible for managing imported goods and organizing their distribution to the consignees after the Customs Branch has decided to clear the goods.

Article 8. Responsibilities of the International Postal Customs Branch or the International Airport Border Gate Customs Branch:

1. Perform customs procedures for imported goods (excluding letters, diplomatic pouches, and consular pouches) in accordance with current regulations.

2. Carry out the handling of excess tax payments, penalties, and determination of taxes as prescribed in Section IV of this Circular.

3. Conduct tax exemption examination and tax exemption procedures for imported goods that are gifts, samples, etc., within the scope of authority prescribed.

IV. HANDLING OF EXCESS TAX PAYMENTS AND DETERMINATION OF TAXES:

Article 9. Handling of excess tax payments and penalties:

1. Tax and penalty payments for exported and imported goods sent through postal services shall be considered excess payments in the following cases:

1.1. Goods that cannot be delivered to the recipient and must be returned to the country of origin after having paid taxes and penalties (if applicable);

1.2. Goods that are subject to tax exemption but when undergoing customs procedures, the enterprise declares them as taxable items and actually pays taxes and penalties (if applicable);

1.3. Goods determined as unrecognized items according to Joint Circular No. 03/2004/TTLT-BBCVT-BTC dated November 29, 2004, issued by the Ministry of Posts and Telecommunications (now the Ministry of Information and Communications) and the Ministry of Finance guiding the handling of unrecognized letters, parcels, and packages that have paid taxes and penalties (if applicable).

1.4. Goods for which the amount of tax paid exceeds the amount of tax due;

1.5. Goods eligible for tax refunds under the provisions of the law.

2. Procedures for handling excess tax payments and penalties shall be carried out in accordance with the guidance provided in Article 24 of Circular No. 79/2009/TT-BTC dated April 20, 2009, issued by the Ministry of Finance. Specifically, the excess tax and penalty amounts shall be deducted from the tax payable by the enterprise acting on behalf of the consignor for the next customs clearance of exported and imported goods.

Article 10. Determination of tax:

1. The enterprise acting on behalf of the consignor shall pay the determined tax for exported and imported goods.

2. Cases of tax determination; procedures and steps for tax determination shall be carried out in accordance with the guidance provided in Article 23 of Circular No. 79/2009/TT-BTC.

V. PROCEDURES FOR EXPORTED AND IMPORTED GOODS TRANSFERRED AT THE CUSTOMS GATEWAY

Article 11. Provisions for exported and imported goods transferred at the customs gateway:

1. Exported goods transferred at the customs gateway are export goods that have completed customs procedures and are transported from the Postal Customs Branch to the Export Customs Branch for export.

2. Imported goods transferred at the customs gateway are import goods that have not yet completed customs procedures and are transported from the Import Customs Branch (where the goods arrive in Vietnam) to the Postal Customs Branch or International Airport Customs Branch.

3. Imported goods mistakenly sent to the wrong route (also called lost inbound mail) transferred at the customs gateway are goods transported from the Postal Customs Branch or International Airport Customs Branch where the lost inbound mail arrives to the Postal Customs Branch or International Airport Customs Branch according to the address of the recipient marked on the package containing the goods.

4. Goods exported and imported transferred at the customs gateway must be transported along the specified route, at the designated location, and within the prescribed time recorded in the customs declaration and be subject to customs supervision through customs sealing.

During the transportation of exported and imported goods transferred at the customs gateway, the original condition of the goods and the customs seal must be maintained. In case of accidents or unforeseen incidents, immediate notification must be made to the customs authority or the People's Committee of the nearest commune, ward, or town to establish a record confirming the incident.

Article 12. Customs procedures for exported and imported goods transferred at the customs gateway:

1. Responsibilities of the Customs Branch issuing the transfer form:

1.1. Issue two Transfer Forms for postal items, parcels, and export/import goods (according to the model HQ 02-PCCKBC issued together with this Circular);

 1.2. Hand over two transfer forms and the goods to the enterprise for delivery to the Customs Branch receiving the transfer form.

2. Responsibilities of the Customs Branch receiving the transfer form:

2.1. Receive two transfer forms and the goods;

2.2. Confirm all contents stipulated on the two transfer forms;

2.3. Retain one transfer form; return one transfer form (by fax) to the Customs Branch issuing the transfer form within the latest seven working days from the date of receipt.

VI. VIOLATION HANDLING

Article 13. Handling of violations:

Any violation of the provisions of this Circular will be handled in accordance with the current laws.

VII. EFFECTIVE IMPLEMENTATION

Article 14. Effective Implementation:

1. This Circular shall take effect 45 days from the date of signature.

2. Repeal Circular No. 33/2003/TT-BTC dated April 16, 2003, of the Ministry of Finance guiding customs procedures for postal items, parcels, and export/import goods sent via postal services and items, export/import goods sent via express delivery services.

3. During implementation, if related documents referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the new amended, supplemented, or replaced documents.

4. The Director of the General Department of Customs shall instruct the Directors of the Customs Departments of provinces and cities concerned to be responsible for organizing management, monitoring, and implementing the provisions stipulated in this Circular.

During implementation, if any issues arise, the Customs Departments of provinces and cities, and declarants shall report and reflect specific issues to the Ministry of Finance (General Department of Customs) for consideration and guidance on resolution./.