DECISION

CUSTOMS PROCEDURES FOR EXPORT AND IMPORT OF GOODS

DIRECTOR OF THE GENERAL DEPARTMENT OF CUSTOMS

Pursuant to the Law on Customs No. 54/2014/QH13 dated June 23, 2014;

Pursuant to the Law on Tax administration No. 78/2006/QH10 dated November 29, 2006; the Law No. 21/2012/QH13 dated November 20, 2012 on the amendments to the Law on Tax administration; Law No. 71/2014/QH13 dated November 26, 2014 on amendments to tax laws;

Pursuant to the Government's Decree No. 08/2015/ND-CP dated January 21, 2015 elaborating some Articles on customs procedures, customs control and customs inspection of the Law on Customs;

Pursuant to the Government's Decree No. 83/2013/ND-CP dated July 22, 2013 elaborating some Articles of the Law on Tax administration and the Law on the amendments to the Law on Tax administration;

Pursuant to Circular No. 38/2015/TT-BTC dated March 25, 2015 on customs procedures; customs control and customs inspection; export tax, import tax, and administration of taxes on exported and imported goods;

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At the request of Director of Customs Control Department and Director of Department of Export and Import Duties

DECIDES:

Article 1. A set of customs procedures is promulgated together with this Decision, which consists of:

1. Procedures for inspection of exported or imported goods during material handling process at the checkpoint.

2. Customs procedures applied to exported or imported goods.

3. Management of processed goods, domestic goods for export, and export processing enterprises (EPE).

4. Electronic customs procedures applied to temporarily imported goods and temporarily exported goods.

5. Customs control of exported or imported goods that are sent to, removed from, and kept in customs controlled areas (CCAs); transportation that anchor or park within CCAs.

6. Customs procedures applied to goods under customs control in transit.

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8. Customs procedures for making paper customs declarations.

9. Procedures for verification, determination of names, codes of goods, and taxes thereon; verification and determination of customs values; tax inspection and imposition of tax on exported goods and imported goods;

10. Procedures for exemption of export tax and import tax.

11. Appendix 1: Forms serving for electronic customs procedures.0

12. Appendix 2: Forms serving making of paper customs declarations.

Article 2. This Decision comes into force from August 15, 2015 and replaces the following documents:

1. Decision No. 988/QD-TCHQ dated March 28, 2014 of the Director of the General Department of Customs promulgating electronic customs procedures applied to commercial exports and imports.

2. Decision No. 3046/QD-TCHQ dated December 27, 2012 of the Director of the General Department of Customs promulgating electronic customs procedures applied to commercial exports and imports.

3. Decision No. 1171/QD-TCHQ dated June 15, 2009 of the Director of the General Department of Customs promulgating customs procedures applied to commercial exports and imports.

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5. Decision No. 2441/QD-TCHQ dated August 15, 2014 of the Director of the General Department of Customs promulgating customs control procedures applied to commercial exports and imports at international freight terminals within checkpoint areas of international airports that apply VNACCS/VCIS automatic customs clearance system.

6. Regulations on customs control of exported goods and imported goods that are sent to, removed from, and kept in CCAs; transportation that anchor or park within CCAs provided for in the following documents.

a) Decision No. 149/QD-TCHQ dated January 28, 2011 of the Director of the General Department of Customs promulgating customs procedures applied to international trains that enter and exit Vietnam by railway; luggage of entering and exiting people; customs control at bordering stations and domestic stations.

b) Decision No. 2344/QD-TCHQ dated August 07, 2014 of the Director of the General Department of Customs promulgating customs control procedures at road checkpoints and river checkpoints.

7. Decision No. 103/2011/QD-TCHQ dated January 24, 2011 of the Director of the General Department of Customs promulgating procedures for verification, consultation, and determination of dutiable values of exported goods and imported goods while they are following customs procedures.

8. Decision No. 1323/QD-TCHQ dated February 22, 2010 of the Director of the General Department of Customs promulgating procedures for classification and imposition of tax on exported goods and imported goods while they are following customs procedures.

9. Section II of Decision No. 2424/QD-TCHQ dated November 27, 2008 of the Director of the General Department of Customs promulgating procedures grant of exemption, occasional exemption, occasional reduction, refund, and cancellation of export tax and import tax by Sub-department of Customs of districts and Customs Departments of central-affiliated cities and provinces.

10. Decision No. 2422/QD-TCHQ dated November 27, 2008 of the Director of the General Department of Customs promulgating procedures for inspection and imposition of tax on exported goods and imported goods while they are following customs procedures.

Article 3. Directors of Customs Departments of central-affiliated cities and provinces, heads of units affiliated to the General Department of Customs are responsible for implementation of this Decision. Difficulties that arise during the implementation of this Decision should be reported the General Department of Customs for consideration.

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PP DIRECTOR
DEPUTY DIRECTOR




Vu Ngoc Anh

CUSTOMS PROCEDURES

APPLIED TO EXPORTED AND IMPORTED GOODS

Part I

PROCEDURES FOR INSPECTION OF EXPORTED OR IMPORTED GOODS DURING THE PROCESS OF MATERIAL HANDLING, TRANSPORT, AND RETENTION AT THE CHECKPOINT

Article 1. General principles

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2. The inspections prescribed in this Part shall be carried out at the ports, checkpoints, warehouses, and depots that have goods scanners (including scanners at concentrated inspection places under the management of the same Customs Departments as the ports, checkpoints, warehouses, and depots.

Article 2. Selection of goods for inspection

1. The selection of containers and packages to be inspected shall be instructed by the e-customs system and must not exceed the capacity of the scanner.

2. In case the quantity of containers or packages exceeds the capacity of the scanner or goods cannot be inspected with scanners, the Director of Sub-department of Customs in charge of the warehouse, depot, port, or checkpoint shall decide a practical method of inspection.

Article 3. Goods inspection

1. Method of inspection:

Goods inspection shall be carried out by the Sub-department of Customs in charge of the warehouse, depot, port, or checkpoint with scanners and other equipment.

2. Inspection procedures:

a) For imported goods:

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In case the list of containers and packages to be inspected is not given by the system, the customs official of the Sub-department of Customs in charge of the warehouse/depot/port/checkpoint shall consider sources of information available at that time and make a list of containers and packages to be inspected, submit it to the Director of Sub-department of Customs for approval, and notify the port/warehouse/depot operator as instructed in Point a.1 of this Clause;

a.2) Cooperate with the port/warehouse/depot operator in taking the containers and packages to be inspected through the scanners for inspection during the unloading process.

a.3) Images given by the scanner shall be compared with the manifest of imported goods, relevant documents, and other sources of information (if any) to determine whether the shipment is suspicious or not;

a.4) Update the inspection result (specify the result according to Point a.3 of this Clause, the container number and bill of lading number), attach the images to the system.

In case the system has not support the update of scanning result on the system, the inspecting official shall record the result to the scanner system. If the shipment is suspicious, apart from recording the result to the scanner system, the custom official shall print the marked images from the scanner system and specify the suspicion on the scanning result sheet (form No. 03/KQSCT/GSQL in Appendix 1 enclosed herewith), then send them to the unit in charge of the place where imported goods are retained;

a.5) If the shipment is suspicious after scanning and a physical inspection by customs officials is necessary, the port/warehouse/depot operator may be requested to keep the goods in a separate area or use the port management system to locate the goods to be inspected;

a.6) Pay the cost of moving goods to the scanner and storage area.

b) For exported goods:

b.1) Based on the list of containers and packages that need scanning provided by the system, the official in charge shall notify the enterprise that owns the port/warehouse/depot (hereinafter referred to as port/warehouse/depot operator) of the numbers of containers and packages to be inspected before loading onto the vehicle using the form No. 02/TBSCT/GSQL in Appendix 1 enclosed herewith or via the electronic system.

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b.2) Cooperate with the deliverer and port/warehouse/depot operator in taking the containers and packages to be inspected through the scanners for inspection before loading them onto the vehicle;

b.3) Images given by the scanner shall be compared with the export declaration, relevant documents, and other sources of information (if any) to determine whether the shipment is suspicious or not;

b.4) Update the inspection result (specify the result according to Point b.3 of this Clause and container numbers) and attach the images to the system.

In case the system has not support the update of scanning result on the system, the inspecting official shall record the result to the scanner system. If the shipment is suspicious, apart from recording the result to the scanner system, the custom official shall print the marked images from the scanner system and specify the suspicion on the scanning result sheet (form No. 03/KQSCT/GSQL in Appendix 1 enclosed herewith);

b.5) If the shipment is suspicious after scanning and a physical inspection by customs officials is necessary, a physical inspection shall be carried out without the presence of the declarant as prescribed in Point c Clause 2 Article 34 of the Law on Customs in the presence of the representative of the seaport authority, airport authority, or the border guard. The inspection must be recorded in writing, the inspection record must bear signatures of relevant parties;

b.6) Pay the cost of moving goods to the scanner and storage area.

Article 4. Processing inspection result when the declarant registers the declaration

1. If the containers/packages are not suspicious after scanning, the Sub-department of Customs where the declaration is registered shall carry out the next procedures according to the scanning result on the system.

2. If the containers/packages are suspicious after scanning:

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a.1) With regard to suspicious containers/packages recorded on the system:

The Sub-department of Customs where the customs declaration is registered shall request the Sub-department of Customs at the checkpoint to carry out an inspection and use the inspection result to decide whether to grant customs clearance or impose penalties for violations (if any).

The inspection may be carried out at a goods inspection place within the area of the port, checkpoint, or concentrated inspection place outside the checkpoint under the management of the same Customs Department as the Sub-department of Customs at the checkpoint.

a.2) With regard to suspicious containers/packages that are not recorded on the system:

a.2.1) Responsibility of the unit in charge of the place where imported goods are retained:

a.2.1.1) According to the scanning result sheet (form No. 03/KQSCT/GSQL in Appendix 1 enclosed herewith), which is sent by the scanning unit, the official in charge shall monitor and identify the declarations of goods in the suspicious containers or packages when the declarant takes goods through the CCA as prescribed in Part V of this document;

a.2.1.2) As soon as the declarations of goods in the suspicious containers or packages are identified, the customs official shall consider the scanning result and decide whether to advise the Director of the Sub-department of Customs carrying on procedures for certifying goods passing through the CCA or not allowing goods to pass the CCA as prescribed in Article 14 of this document. The Director of Sub-department of Customs is responsible for using information on the scanning result sheets.

b) For exported goods:

After the inspection mentioned in Point b.5 Clause 2 Article 3 of this document is done:

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b.2) If violations are found: the case shall be handled by a competent authority depending on the seriousness of violations.

Part II

ELECTRONIC CUSTOMS PROCEDURES APPLIED TO EXPORTED AND IMPORTED GOODS

Article 5. General principles

1. Electronic customs procedures applied to exported and imported goods following customs procedures prescribed in Circular No. 38/2015/TT-BTC.

2. Customs authorities and customs officials involved in customs procedures of exported goods and imported goods prescribed in Chapter II of Circular No. 38/2015/TT-BTC shall implement this part.

3. Part II of this document consists of 05 steps. Depending on the classification result, a shipment of exported goods or imported goods may have to go through some or all of the five steps.

4. Responsibility of the Director of Sub-department of Customs where the customs declaration is registered:

a) Perform given tasks prescribed in the Law on Customs, Decree No. 08/2015/ND-CP, and Circular No. 38/2015/TT-BTC.

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b) Deploy and supervise customs officials following the steps as prescribed.

5. Decisions and directives of the Director of Sub-department of Customs; comments of customs officials must be updated on VCIS. If the comment exceeds the maximum amount of characters permitted by the system (>1000), the comment shall be written on the inspection result sheet and the system must specify this.

6. The system shall automatically check and identify goods to be sealed by the customs.

If this function is not available, customs officials shall identify goods to be sealed themselves according to applicable regulations.

7. In case of system breakdown, the Director of the Sub-department of Customs where the declaration is registered shall switch over to paper declaration as prescribed in Article 25 of Decree No. 08/2015/ND-CP. In this case, instructions in Section 2 Part VIII of this document shall apply to customs procedures.

Article 6. Receipt, inspection, registration, and classification of declarations (Step 1)

1. The system shall automatically receive, inspect information, instruct declarants and issue declaration numbers after receiving information from declarants. In case a declarant is not able to register the customs declaration, the Sub-department of Customs where the customs declaration is registered shall give instructions.

The following issues of enterprises shall be handled by the General Department of Customs:

a) The declaration is not registered because the system does not correctly identify the enterprise’s status:

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a.1) Notify the help desk of the General Department of Customs if the enterprise’s status is “operational” by phone (04) 37 824 754, (04) 37 824 755, (04) 37 824 756, (04) 37 824 757 or email bophanhotrotchq@customs.gov.vn to process data on VNACSS;

a.2) If the enterprise’s status is not “operational” (another status or unidentified status) and the enterprise is able to prove its normal operation:

a.2.1) Receive and check documents submitted/presented by the enterprise. If the documents are satisfactory, make a statement that contains:

a.2.1.1) The enterprise’s taxpayer ID number (TIN);

a.2.1.2) The enterprise’s name;

a.2.1.3) The issue (e.g. the enterprise’s name on the system does not match the Certificate of Enterprise registration).

a.2.2) Director of Sub-department of Customs appends a signature and seal of the statement, fax the statement and documents submitted by the enterprise to the General Department of Customs (risk management board - fax number: 04.39440644).

The Sub-department of Customs where the declaration is registered must perform this task within 02 working house from the time the declarant provides adequate documents;

a.2.3) While awaiting the General Department of Customs updating the enterprise’s status, Director of Sub-department of Customs shall decide whether to permit the enterprise to make a paper customs declaration.

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Right after receiving information from the Sub-department of Customs where the declaration is registered, various units of the General Department of Customs have the following responsibility:

a.3.1) Risk management board shall check information and notify General Department of Taxation, Customs Statistics and IT Department of adjustments to information about the enterprise (if any) within 02 hours from the time adequate information is received from the Sub-department of Customs where the declaration is registered;

a.3.2) Customs Statistics and IT Department shall update adjusted information on relevant systems (VNACCS/VCIS, e-Customs, KTT, etc.) within 02 hours from the receipt of adequate information from the risk management board and before the time of daily information update on VNACCS as instructed in Decision No. 833/QD-TCHQ dated March 26, 2015 of the General Department of Customs.

b) The declaration is not registered because the tax guaranteed is smaller than tax payable on the declaration and the declarant still wishes to register the declaration

b.1) If the enterprise wishes to obtain customs clearance for an amount of goods corresponding to the guaranteed tax, the enterprise shall be instructed to change the quantity of goods on the declaration so that the tax payable does not exceed the tax guaranteed;

b.2) In case the enterprise wishes to obtain customs clearance for all of the goods on the declaration and agrees to pay the tax difference before receiving goods, the declarant shall be instructed to change the tax payment deadline code from A to D.

2. The system shall automatically receive, inspect information, provide instructions (if any) and classify the customs declaration after receiving official information from the declarant in one of the manners prescribed in Clause 4 Article 26 of Decree No. 08/2015/ND-CP and Clause 3 Article 19 of Circular No. 38/2015/TT-BTC. If the classification code is 1 – blue, step 4 shall be followed (Article 9 of this document); If the classification code is 2 – yellow and 3 – red, step 2 shall be followed (Article 7 of this document).

3. If violations are suspected and the shipment has not passed the CCA, the shipment shall be suspended from passing the CCA as prescribed in Article 14 of this document.

If goods must undergo physical inspection as prescribed by a competent authority but the system does not require it and the classification code is 1 – blue, Sub-department of Customs where the customs declaration is registered shall send information to the risk management unit, anti-smuggling unit, and post-clearance inspection unit affiliated to Customs Department of the province within the day of registration of the declaration or the following working day at the latest.

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a) The risk management unit shall adjust and update the criteria within their competence and report those beyond their competence to a competent authority for update;

b) Post-clearance inspection unit shall immediately carry out post-clearance inspection at the customs authority;

c) Anti-smuggling unit shall review and carry out investigations within the scope of its functions and duties.

Article 7. Customs dossier inspection (Step 2)

Customs dossier inspection means the thorough inspection of every document of the customs dossier as prescribed in Article 16 of Circular No. 38/2015/TT-BTC.

1. Responsibility of Director of Sub-department of Customs

a) Appoint customs officials in charge of document inspection via NA02A screen as soon as declaration information is available on the system. Appoint 01 Sub-department of Customs to process declarations that have more than 50 lines of the same type;

b) Put forward issues that need inspecting; consider suggestion of the customs official; decide suspension of inspection on document inspection screen. The instructions must be updated on the system;

c) In considering the suggestion of the customs official in charge, the Director of Sub-department of Customs shall decide whether to impose or lift suspension of goods from passing the CAA on the e-Customs system.

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a) Inspection content

As soon as adequate documents of the customs dossier are submitted by the declarant, whether directly or via the system, according to instructions of Director of Sub-department of Customs and VCIS (if any) via document inspection screen, risk guidance and result of goods inspection during the material handling process at the warehouse/depot/port/checkpoint through the scanner, information about suspension of goods from passing through the CAA on e-Customs system (if any), the customs official shall carry out an inspection in accordance with Section 3 Chapter II of Circular No. 38/2015/TT-BTC. Inspection content:

a.1) Inspect the list of containers if goods are transported in containers according to the import declaration.

In case imported goods are transported in containers, the customs official shall check the list of containers on VNACCS (via HYS) and e-Customs system (“list of containers” tab) and perform the following tasks:

a.1.1) If the list of containers is not declared on VNACCSS or the list of container on VNACCS does not match documents in the customs dossier, the declarant shall be requested to make an additional declaration as instructed in Point b.1.1 of this Clause;

a.1.2) If the list of containers is already declared on VNACCSS, matches documents of the customs dossier, but is not declared on e-Customs system or information on e-Customs system is not consistent with that on VNACCS, after finishing the inspection on the system (CEA), the customs official shall export the list of containers on VNACCSS (IHY/MSC) and update it on e-Customs system.

a.2) Check the information that affect customs control including number, symbol, value, notes, enterprise identification number, goods description, destination, purposes, etc.

Such information must be recorded in accordance with instructions in Appendix II of Circular No. 38/2015/TT-BTC.

Example: For domestic export-import, the enterprise identification number must be “#&XKTC”; that of non-commercial goods must be #&1, #&2, etc.;

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a.4) Check the following information if the classification code is W2 or S2:

a.4.1) W2: Check the license, notice of exemption from inspection of inspection result;

a.4.2) S2: Check the guarantee.

a.5) Check, determine names, codes of goods and taxes thereon when inspecting the customs dossier in accordance with Section 1 Part IX of this document;

a.6) Carry out inspection, consultation, and customs valuation in accordance with instructions in Section 2 Part IX of this document;

a.7) Carry out inspection and determination of exported goods and imported goods during document inspection and physical inspection in accordance with instructions of the General Department of Customs;

a.8) Carry out tax inspection and implement tax policies in accordance with instructions in Section 3 Part IX of this document;

a.9) Inspect fulfillment of conditions for tax exemption in accordance with instructions in Article 74 Section 2 Part X of this document;

a.10) Inspect export license, import license, inspection result:

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a.10.2) If documents are submitted by a professional organization via National Single-screen Information Portal: information about the export license, import license, or inspection result on e-Customs system shall be examined without the declarant having to submit paper documents.

a.11) Determine whether goods is subject to customs sealing as prescribed in Clause 3 Article 52 of Circular No. 38/2015/TT-BTC according to the inspection result given by the system. In case the result given by the system is not accurate, the declaration status shall be changed.

b) Processing inspection result:

The customs official shall record the inspection result on VCIS, not on Section I of inspection result sheet (form 06/PGKQKT/GSQL in Appendix V enclosed with Circular No. 38/2015/TT-BTC). To be specific:

b.1) If the result indicates that documents are not adequate or documents of the customs dossier and information on the system are not consistent, the customs official in charge of document inspection shall:

b.1.1) Request the declarant to make an additional declaration (via IDA01/EDA01 - code A) or issue a fine notice if violations are found and send documents to a competent authority.

In case a guarantee is declared but the amount of tax payable determined by the customs authority is higher than the declared amount, the customs official shall notify the declarant of the amount of tax payable and instruct him/her to select one of the 03 methods of payment below:

(1) Use a new guarantee on the amount of tax determined by the customs authority; or

(2) Declare immediate tax payment via IDA01/EDA01 (code A); or

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In case a guarantee is declared but the amount of tax payable determined by the customs authority is lower than the declared amount, the customs official shall notify the declarant of the amount of tax payable via IDA01/EDA01 (code A)

If the declarant fails to make an additional declaration within 05 days from the notification date or the declarant provides documents proving the declared information is truthful within 05 days from the notification day and before the expiration of the declaration and thus does not make an additional declaration, Point b.7 Clause 3 Article 20 of Circular No. 38/2015/TT-BTC shall apply. In case of tax imposition, the customs official shall follow instructions in Section 3 Part IX of this document;

b.1.2) If the customs authority does not have ample basis to determine the accuracy of declared information, the customs official shall request the declarant to provide additional information and documents via IDA01/EDA01 (code A) or advise the Director of Sub-department of Customs having the goods undergo physical inspection and sampling. Director of Sub-department of Customs shall request the Sub-department of Customs to follow Step 2 or Step 3 after the Director determines the method and scope of inspection.

b.2) If the result of goods inspection during the process of material handling at the warehouse/depot/port/checkpoint by scanner shows that violations are suspected or goods have to be suspended from passing through the CAA for physical inspection according to e-Customs system, the customs official shall request the Director of Sub-department of Customs to have goods undergo physical inspections and sampling. Director of Sub-department of Customs shall request the Sub-department of Customs to follow Step 2 or Step 3 after the Director determines the method and scope of inspection. The declaration shall be moved to Step 3 (Article 8 of this document).

If the goods storage location is not under the management of the Sub-department of Customs where the declaration, physical inspection shall be carried out by the Sub-department of Customs of the goods storage location in accordance with Point a Clause 2 Article 4 and Article 11 of this document.

b.3) If the result of document inspection is satisfactory and not in the case mentioned in Point b.1.2 Clause 2 of this Article:

b.3.1) In case customs clearance is granted:

b.3.1.1) If the exported goods or imported goods have paper lists of goods eligible for tax exemption as prescribed in Clause 3 Article 104 of Circular No. 38/2015/TT-BTC, deductions shall be made on the original lists;

b.3.1.2) The inspection result shall be entered into the system;

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b.3.1.4) Request permission for goods to follow next procedures if e-Customs system suggests suspension of goods from passing through the CAA on the e-Customs system.

The declaration shall be moved to Step 4 (Article 9 of this document).

b.3.2) In case of goods release:

In consideration of the declarant’s request for goods release on the customs declaration or the written request for goods release and regulations on the cases of goods release, the customs official shall request permission for goods release on the document inspection screen. If the request is granted by the Director of Sub-department of Customs:

b.3.2.1) In case the declarant requests release of imported goods on the basis of guarantee on the system, the steps below shall be followed:

- Complete the inspection and grant goods release via CEA (first time);

- After goods release, pursuant to Article 33 of Circular No. 38/2015/TT-BTC, if goods are eligible for release, the customs official shall implement CEA (second time). In case of tax imposition, the customs official shall follow instructions in Section 3 Part IX of this document.

b.3.2.2) In case the declarant requests1) In case the declarant requests release of exported or imported goods on the basis of tax payment or zero tax or guarantee without declaring on the system, the steps below shall be followed:

- As soon as declarant fulfills his/her tax liability, the customs official shall update the decision on goods release on e-Customs system;

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b.3.3) In case the declarant wishes to put goods into storage

According to the request of the declarant (form No. 09/BQHH/GSQL in Appendix V enclosed with Circular No. 38/2015/TT-BTC) or a written request of a specialized inspection agency that goods be moved to another location for inspection as prescribed in Clause 2 and Clause 3 Article 32 of Circular No. 38/2015/TT-BTC, the customs official shall compare the declared information with conditions for putting goods into storage prescribed in Article 33 of Decree No. 08/2015/ND-CP, Article 32 of Circular No. 38/2015/TT-BTC, and relevant regulations of law.

According to the inspection result, the customs official shall request the Director to check the system and notify the declarant as follows:

b.3.3.1) If goods are not eligible for putting into storage, the declarant shall be notified via IDA01 command (code A). The reason for rejection shall be updated on the document inspection screen.

If the declarant is on the list of unconformable enterprises that are not permitted to put goods into storage but physical inspection of goods cannot be carried out at the checkpoint, the customs official shall request the Director to consider permitting goods to be put into operation at the request of the specialized inspection agency as instructed in Point b.3.3.2 Clause 2 of this Article.

b.3.3.2) If goods satisfy conditions for putting into storage, the customs official shall:

- Request the Director to grant an approval on the document inspection screen and specify the basis for approval;

- Send a notification to the declarant of the permission for putting goods into operation on the customs declaration by IDA01 command (code B) after the approval is granted by the Director. The notification must contain the name, address of the place where goods are stored;

- Update the decision to permit goods to be put into storage on e-Customs system.

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- After having the inspection result sent by the specialized inspection agency or submitted directly by the declarant (whichever comes first), the customs official shall compare it with information on the customs declaration. If the shipment is eligible for import, the customs official shall update the inspection result on the system with IDA01 command and complete the inspection with CEA command. If the import is not permitted, the shipment shall be dealt with according to applicable regulations.

If the declarant fails to submit inspection results punctually, the Sub-department of Customs shall issue an offence notice. The declarant may only continue following customs procedures after the customs authority’s decision has been implemented.

If the declarant fails to submit inspection results by the deadline, the Sub-department of Customs where the declaration is registered shall carry out an inspection or cooperation with the customs authority in charge of the storage location in carrying out an inspection. The inspection procedures and inspection results shall comply with Clause 7 Article 32 of Circular No. 38/2015/TT-BTC. Any enterprise that is found abandoned, dissolved, bankrupt, etc., information shall be reported to a specialized agency, domestic tax authority, and police authority. The inspection result and notifications sent to relevant units shall be updated on the system.

In case goods are not eligible for import as prescribed in Point b Clause 5 Article 32 of Circular No. 38/2015/TT-BTC, the customs authority shall perform the following tasks:

- In case goods have to be recycled, the customs authority shall check the deadline for recycling registered by the enterprise with a specialized inspection agency. If recycled goods are eligible for import, the customs official shall carry on customs procedures as prescribed;

- In case goods have to be re-exported or destroyed, the customs official shall supervise the declarant re-exporting/destroying the goods. After goods are re-exported/destroyed, the customs official shall update information about the re-export/destruction of goods on the system.

- In case a declaration contains both satisfactory goods and unsatisfactory goods that have to be re-exported or destroyed, the customs official shall notify the declarant of the amount of each type via IDA01 command (code B). If the declarant wishes to obtain customs clearance for the amount of satisfactory goods, the customs official shall instruct the declarant to make an additional declaration which contains only the amount of satisfactory goods. The Sub-department of Customs shall check the additional declaration and request the Director to grant an approval on the system. After that, the customs official shall complete the inspection and keep monitoring the re-export/destruction of the rest of the goods.

In case goods have to be re-exported, the declarant shall open an export declaration for the amount of unsatisfactory goods. After goods are re-exported/destroyed, the customs official shall update information about the re-export/destruction of goods on the system via CNO/CNO11 command (specify the number of request for re-export/destruction of goods of the regulatory body and number of the export declaration in case of re-export).

b.3.4) If the shipment has to undergo physical inspection, the customs official shall only enter the document inspection result instead of CEA/CEE command and go to Step 3 (Article 8 of this document).

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b.3.5) In case goods are moved to the Sub-department of Customs where the customs declaration is registered for inspection:

If goods have to undergo physical inspection at a location of the Sub-department of Customs where the declaration is registered which is outside the goods storage area, the step-2 official shall perform the following tasks:

b.3.5.1) After document inspection is done, step-2 official shall update the inspection result and location to which goods are moved for physical inspection, notify the declarant of the permission for moving goods to the inspection location using IDA01 command (code B) The name, code, and address of the inspection location must be specified;

b.3.5.2) Update the decision to permit goods to be put into storage on e-Customs system for step-3 official to carry out the inspection;

b.3.5.3) Make a transfer note to determine the location to which goods are moved in order to check on e-Customs system. If the system has not supported this function, the step-3 official shall make a paper transfer note as prescribed in Article 8 of this document.

Article 8. Physical inspection of goods (Step 3)

1. Responsibility of the Director

a) The Director shall consider suggestion of the customs official in charge of document inspection to decide whether to carry out physical inspection and appoint an official in charge of physical inspection on NA02A screen.

a.1) If more than 01 official is appointed to carry out physical inspection, one of them shall be named as official in charge and the other in comment box on the physical inspection screen;

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a.3) With regard to declarations converted from “yellow” to “red”, after the request for conversion of the official in charge of document inspection is granted, the Director or leader of the team in charge shall appoint officials in charge of physical inspection (unless goods are inspected by shared container scanners).

b) The method and scope of inspection shall be determined according to risk guidance, conformity with customs law of the declarant, previous scanning result during material handling process, and relevant information (if any).

b.1) Methods and scope of inspection:

b.1.1) Method of inspection: inspecting with scanner, scale, other equipment, or manual inspection;

b.1.2) Scope of inspection: inspecting part of the goods (P1) or all of the goods (P2).

b.2) Deciding method of inspection

b.2.1) If the Sub-department of Customs has a container scanners, goods shall be inspected with the scanner unless it is broken down, goods are not suitable for scanning, goods must be directly inspected by customs officials as instructed by the General Department of Customs, or the amount of goods exceeds the capacity of the scanner or handling capacity of the port/depot/warehouse operator where the scanner is located. If the General Department of Customs has not issued the List of goods not suitable for scanning, the Director of Sub-department of Customs where the customs declaration is registered shall decide a suitable method of inspection (manual inspection or scanning) according to the classification result, risk guidance on the system, and other sources of information;

b.2.2) In case the shipment has been scanned as prescribed in Part I of this document without finding any sign of violations, the Director of Sub-department of Customs shall use such scanning result to grant customs clearance or request customs officials to inspect directly (do not scan again if the Sub-department of Customs already has a scanner);

b.2.3) During the goods inspection process, if the customs official requests change of method or scope of inspection (via the System and on the inspection result sheet), the Director shall make the decision, append his/her signature and seal in box 5 section IIA or IIB (depending on the method of inspection) on the inspection result sheet and update on the system.

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d) Decide the classification of the system (only from “red” to “yellow”). To be specific:

d.1) The cases in which a "red” declaration may be reclassified:

d.1.1) Goods are vehicles that have exited Vietnam as prescribed in Clause 9 Article 29 of Circular No. 38/2015/TT-BTC;

d.1.2) Indirect export - import prescribed in Clause 5 and Clause 6 Article 86 of Circular No. 38/2015/TT-BTC;

d.1.3) Temporarily exported goods are repurposed for sale or gifting overseas (not re-importing into Vietnam);

d.1.4) The declaration is registered as prescribed in Clause 1 Article 93 of Circular No. 38/2015/TT-BTC;

d.1.5) Goods cannot undergo physical inspection because of the customs official or equipment of the customs authority.

d.2) The Director shall decide reclassification of the declaration by considering the suggestion of step-2 official or reviewing information on the declaration. By approving the suggestion, the Director may reverse the classification or request the customs official to do so. The reverse and notification to the declarant shall be carried out using CKO command on the System.

dd) In considering the suggestion of the customs official in charge, the Director shall decide whether to impose or lift suspension of goods from passing the CAA on the e-Customs system.

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a) On the physical inspection screen, the appointed official shall use CKO command to notify the declarant of the method, location, and time of physical inspection and reclassification (if any) as requested by the Director. The scope of inspection shall not be notified to the declarant.

b) Physical inspection shall be carried out in accordance with Article 29 of Circular No. 38/2015/TT-BTC and instructions of the Director. The inspection result must show the consistency of exported or imported goods with the declaration; Information about the goods as the basis for tax calculation must be written on the system and the inspection result sheet. The inspection result sheet shall be completed as follows:

b.1) If goods are consistent with declaration, the customs official shall write the result in boxes 1, 2, 4 of section IIA or IIB depending on the method of inspection (the customs official shall not fill box 3 of section IIA or IIB; the Director shall not fill box 5 of section IIA or IIB);

b.2) If the method or scope of inspection is not enough to determine the consistency of goods and the declaration, the customs official shall write the result in boxes 1, 2, 4 of section IIA or IIB, write the suspicion and suggestion that inspection method or scope should be increased in box 3 of section IIA or IIB on the inspection result sheet, update the inspection result, suspicion, and suggestion on the system.

After the Director grants an approval, the inspection shall be carried on; the inspection result shall be written on the inspection result sheet on the system and dealt with in accordance with Point d of this Clause.

b.3) During the inspection, if goods are found inconsistent with declaration, the customs official shall perform the following tasks:

b.3.1) In case of manual full inspection (100%):

Write the result in boxes 1, 2, 4 of section IIB on the inspection result sheet. The errors must be specified in box 2 (goods name, code, quantity, origin, quality, etc.). Give a certification if goods are consistent with declaration. Update such information on the system and take appropriate actions within the official's competence.

If the case is beyond the official's competence, he/she shall write a suggestion in box 3 of section II.B on the inspection result sheet, submit it to the Director for consideration. The Director shall append his/her signature and seal in box 5 of section II.B on the inspection result sheet and update the customs official’s suggestion on the system. After the suggestion is approved by the Director, next procedures shall be carried on.

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The customs official shall write the inspection result in boxes 1, 2, 4 of section IIA or IIB on the inspection result sheet depending on the method of inspection, and suggestion that inspection method or scope be increased in box 3 of section IIA or IIB on the inspection result sheet. Inspection result, suspicion, and suggestion shall be updated on the system.

The Director shall consider, make a decision, appends his/her signature and seal in box 5 of section IIA or IIB on the inspection result sheet. According to the directive of the Director, the customs official shall carry on the customs inspection (if any) and write the result on the inspection result sheet, update it on the system, or send documents to the unit in charge of taking actions against violations for carrying on the procedures.

c) Take samples in accordance with Article 31 of Circular No. 38/2015/TT-BTC;

d) Processing inspection result:

d.1) If the inspection result is satisfactory and goods are eligible for customs clearance, the customs official shall:

d.1.1) Enter the result on the inspection result sheet on the system;

d.1.2) Complete the physical inspection via CEA/CEE function;

d.1.3) If the physical inspection is based on information about suspension of goods from passing through, the inspection result shall be entered via “E. Input of information about suspension of goods from passing through CAA” on e-Customs system.

d.2) If the declaration has a request for goods release, the official in charge of physical inspection of goods shall perform the tasks in Point b.3.2 Clause 2 Article 7 of this document;

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d.4) In case the physical inspection result reveals that goods are not consistent with declaration, the customs official in charge of physical inspection shall follow Clause 2 Article 30 of Circular No. 38/2015/TT-BTC and follow the next steps (if tax has to be re-calculated, the customs official shall record the physical inspection result and transfer all documents to the official in charge of document inspection as prescribed).

dd) In case inspection by scanner at a concentrated inspection places, the inspection result shall be handled similarly to Step 3 at the Sub-department of Customs where the declaration is registered;

e) In case exported goods are classified as “red”, after physical inspection, the customs official shall:

e.1) Seal the goods (if possible);

e.2) Make a transfer note on the system. If goods cannot be sealed as prescribed in Clause 3 Article 52 of Circular No. 38/2015/TT-BTC, the customs official shall specify the goods names, quantity, categories, codes on the transfer note and enclosed pictures of goods with the transfer note if necessary. Print 02 copies of the transfer note from the System; append the official's signature and seal. Request the enterprise’s representative to sign and write his/her full name. One copy shall be kept by the customs authority and the other shall be given to the enterprise’s representative to be transported together with goods to the checkpoint of export.

e.3) Issue a certification of sealed goods after the transfer note has been made (even if goods cannot be sealed) on the System;

If information cannot be updated or exchanged via the System as prescribed in Clause 3 Article 51 of Circular No. 38/2015/TT-BTC, the transfer note form No. 10/BBBG/GSQL in Appendix V of Circular No. 38/2015/TT-BTC shall be make in order to transfer goods to the declarant for transport to the Sub-department of Customs where the declaration is registered to carry on procedures as prescribed.

Monitor the transport of goods on e-Customs services (if the transfer note is made on the System) or fax sent by Sub-department of Customs to which goods are transported. Carry out a search for goods if they do not arrive on schedule.

Article 9. Inspection of payment of taxes, fees, and charges (Step 4)

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a) VNACCS shall automatically check the payment of tax on the customs declaration according to the declarant's information updated on the System.

b) In case VNACCS does not automatically certify fulfillment of tax liability of the customs declaration:

b.1) In case the declarant pays cash and receives a receipt from the customs authority, the receipt shall be updated on the Concentrated Accounting System and automatically transferred to VNACCS to obtain customs clearance for the shipment;

b.2) In case the declarant has paid tax at a bank which has an agreement on tax collection or a State Treasury but the Concentrated Accounting System does not have information about tax payment, if the declarant presents documents proving fulfillment of tax liability, the Sub-department of Customs where the declaration is registered shall perform the following tasks:

b.2.1) The customs official in charge of customs procedures shall:

b.2.1.1) Check information on the payment slip bearing the certification of the bank or State Treasury submitted by the declarant, compare it to information on the transfer system of the bank or State Treasury. Contact the State Treasury or bank to verify if the payment slip submitted by the enterprise is suspicious. Follow the next steps if the payment slip is acceptable;

b.2.1.2) Update information on the payment slip on Concentrated Accounting System;

b.2.1.3) Request the bank to issue irrevocable documents that have been used by the customs authority to the declarant (form 01 in Appendix 1 enclosed with this document);

b.2.1.4) Retain the payment slip (a photocopy bearing the declarant’s certification) which has been updated on Concentrated Accounting System.

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b.3) In case the declarant pays tax at a bank which has not had an agreement on tax collection or a State Treasury and the Concentrated Accounting System does not have information about tax payment, if the declarant presents the payment slip bearing the bank’s certification and a commitment not to revoke the payment slip. Depending on the situation, the Sub-department of Customs where the declaration is registered shall:

b.3.1) Check the original copy of the payment slip (the copy issued to the taxpayer bearing the bank’s certification, signature and seal) and retain the photocopy.

If the commercial bank which transfers the taxpayer’s tax is not located in the same area where export/import procedures are carried out, the taxpayer may present the original copy of the payment slip to the customs authority in charge of the area in which the bank is located. This customs authority shall check information on the payment slip and send a notification (by fax or email) to the customs authority of the area where the export/import procedures are carried out for timely customs clearance;

b.3.2) Append the customs authority’s seal on the documents and request the bank to issue irrevocable documents and return them to the declarant (form 1 in Appendix 1 enclosed with this document);

b.4) In case Concentrated Accounting System does not connect to VNACCS

In order to determine whether Concentrated Accounting System is connected with VNACCS or not, the Sub-department of Customs where the declaration is registered shall contact help desk of the General Department of Customs before using the System. Help desk shall check and notify problems of e-Customs System.

If it is determined that Concentrated Accounting System is not connected to VNACCS, the Director of the Sub-department of Customs where the declaration is registered shall appoint one or some officials to run RCC command on VNACCS to certify fulfillment of tax liability of the declaration and keep a log of the quantity of declarations.

The official appointed to run RCC command has the responsibility to:

b.4.1) Check information on the payment slip which bears the certification of the bank/State Treasury submitted by the declarant. Contact the State Treasury or bank to verify if the payment slip submitted by the enterprise is suspicious. Follow the next steps if the payment slip is acceptable;

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b.4.3) Run RCC command on VNACCS to certify fulfillment of tax liability of the shipment;

b.4.4) Request the bank to issue irrevocable documents that have been used by the customs authority to the declarant (form 1 in Appendix 1 enclosed with this document);

b.4.5) Transfer the list of payment slip to the tax administration unit for checking information on the payment slips updated on the System at the end of the working day.

After the State Treasury sends a list of payment slips, an official of the tax administration unit shall record them as prescribed.

2. Collection of customs fees

Sub-departments of Customs shall monitor and collect customs fees in accordance with Circular No. 172/2010/TT-BTC dated November 02, 2010 of the Ministry of Finance and Article 45 of Circular No. 38/2015/TT-BTC.

Sub-departments of Customs shall remove fees collected manually from the declarations that are not required to pay fees via Concentrated Accounting System.

3. Collection charges

Director of Sub-department of Customs shall appoint an official to review and issue notice of charges on Concentrated Accounting System for the declarations that have monthly collection charges.

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Article 10. Management and completion of documents

The official in charge of management and completion of documents shall monitor, manage, and complete the customs dossiers that have been granted customs clearance, goods release, and goods storage and permitted to delay submission of original documents (including specialized inspection results) or that have not completed customs procedures because of difficulties.

The Director shall appoint officials to receive original documents and resolve difficulties. After documents are sufficient, they shall be given to the official in charge of management and completion of documents for archiving as prescribed.

Article 11. Physical inspection of goods at the request of the Sub-department of Customs where the declaration is registered

1. Responsibility of the Sub-department of Customs where the customs declaration is registered:

In case the Sub-department of Customs where the declaration is registered is not able to carry out a physical inspection of goods, the official in charge of Step 2 shall request the Sub-department of Customs where goods is stored to carry out a physical inspection on VCIS. Location, method, and scope of physical inspection:

a) The request for physical inspection shall be updated on e-Customs system. If the declarant does not submit electronic documents, the documents shall be scanned to the System;

b) After having the physical inspection result is updated by the Sub-department of Customs where goods are stored is updated on e-Customs system, the result shall be entered into VCIS and next procedures shall be carried on; violations (if any) shall be dealt with as prescribed by applicable regulations.

2. Responsibility of the Sub-department of Customs where goods are stored:

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Appoint officials in charge of physical inspection of from other Sub-departments of Customs with appropriate method and scope of inspection at requested on e-Customs system.

b) Responsibility of customs officials in charge of physical inspection of goods:

b.1) Carry out physical inspections of goods in accordance with Article 29 of Circular No. 38/2015/TT-BTC and requests of Directors of Sub-departments of Customs on e-Customs system. The inspection result must show the consistency of exported or imported goods with the declaration and specify information about the goods as the basis for tax calculation;

b.2) Write the inspection result, append the official signature and seal on the inspection result sheet as prescribed; update the result on e-Customs system; issue offence notices, transfer every information and documents about the violations (if any) to the Sub-department of Customs where the customs declaration is registered. Retain the original copy of the inspection result sheet, scan the inspection result sheet to update on e-Customs system and complete the electronic customs dossier;

b.3) Cancel the request for customs sealing on the System (if sealing is requested by the System);

b.4) For imported goods that are exempt from tax, do not incur tax, incur zero tax, or eligible for 274-day deadline and have satisfactory result of physical inspection, the decision to permit goods to pass through the CCA before customs clearance shall be updated on e-Customs system.

3. In case e-Customs system breaks down and cannot exchange info about physical inspection:

a) Responsibility of the Sub-department of Customs where the customs declaration is registered:

In case the Sub-department of Customs where the declaration is registered is not able to carry out a physical inspection of goods, the official in charge of Step 2 shall request the Sub-department of Customs where goods is stored to carry out a physical inspection on VCIS. Location, method, and scope of physical inspection:

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a.2) Issue 02 inspection result sheets (form 06/PGKQKT/GSQL in Appendix V of Circular No. 38/2015/TT-BTC) bearing the signature, full name, and seal of the Director of the Sub-department of Customs. The seal used is the seal No. 2 in Decision No. 1200/2001/QD-TCHQ dated November 23, 2011 of the General Department of Customs;

a.3) Seal documents and request the declarant to send them to the Sub-department of Customs at the checkpoint. Documents include: 01 hard copy of the export/import declaration bearing the classification result and seal of the Sub-department of Customs, photocopies of documents enclosed with the declaration certified by the Sub-department of Customs where the declaration is registered, 01 request for physical inspection of goods, and 02 inspection result sheets;

a.4) Perform the following tasks after the inspection result is sent by the Sub-department of Customs at the checkpoint:

a.4.1) Update the physical inspection result on the System and carry on the procedures as prescribed;

a.4.2) Take actions against violations (if any).

b) Responsibility of Sub-department of Customs at the checkpoint:

b.1) Receive documents sent by the Sub-department of Customs where the declaration is registered carry out the inspection with the method, scope, and other requirements written on the request for physical inspection of goods. The Director of Sub-department of Customs at the checkpoint shall appoint officials in charge of physical inspection and write their names on the request for physical inspection. The appointed officials shall carry out the inspection, write their names, append their signatures and seals on the inspection result sheet, and make offence notices if violations are discovered;

b.2) Circulation of documents after physical inspection is done

b.2.1) If exported or imported goods are granted customs clearance and eligible for tax exemption, do not incur tax, incur zero tax, or eligible for 274-day deadline (for goods imported for manufacturing of goods for exports):

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b.2.1.2) Seal documents and request the declarant to send them to the Sub-department of Customs where the customs declaration is registered including 01 inspection result sheet, 01 offence notice (if any), fax the inspection result sheet and offence notice to the Sub-department of Customs where the declaration is registered;

b.2.1.3) Documents to be retained include 01 hard copy of the export/import declaration bearing the classification result and seal of the Sub-department of Customs where the customs declaration is registered, photocopies of documents enclosed with the declaration certified by the Sub-department of Customs where the declaration is registered, 01 request for physical inspection of goods, 01 inspection result sheet, and 01 offence notice (if any).

b.3.2) Other cases other than physical inspection because of suspension of goods from passing through CCA at the request of the Sub-department of Customs where the declaration is registered:

b.3.2.1) Fax the inspection result to the Sub-department of Customs where the declaration is registered in order to update it on the System right after the inspection is done or at the beginning of the next working day (in case the inspection is longer than normal working hours). The original copy of the physical inspection sheet shall be sealed and given to the declarant to be returned to the Sub-department of Customs where the customs declaration is registered;

b.3.2.2) Verify goods passing through CCA according to applicable regulations.

Article 12. Additional declaration

1. In case the additional declaration is made before the customs authority completes the inspection (before CEA/CEE):

a) If the additional declaration is sent via the System, it shall be reclassified by the System. The official in charge shall:

a.1) Carry on customs procedures as prescribed in Article 7a Decree Article 8 of this document if additional information is valid; take actions against administrative violations (if any);

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b) In case the declarant makes a paper additional declaration:

The official in charge shall receive and check the additional declaration as prescribed in Clause 3 Article 20 of Circular No. 38/2015/TT-BTC and request the Director to approve/disapprove the additional declaration (form 03/KBS/GSQL in Appendix V of Circular No. 38/2015/TT-BTC).

b.1) If the additional declaration is approved, additional shall be updated via CNO/CNO11; 01 copy of the request for additional declaration shall be retained, 01 copy shall be returned to the declarant to carry on procedures;

b.2) If the additional declaration is disapproved, the declarant shall be notified on the request for additional declaration.

2. If additional declaration is made after customs inspection is done (after CEA/CEE), including addition of C/O for concessional tax:

a) If the declarant makes a post-clearance declaration (via AMA/AMC command)

The official in charge shall receive and check the additional declaration as prescribed in Clause 3 Article 20 of Circular No. 38/2015/TT-BTC and compare it with information on the System by via IAD command and request the Director to approve/disapprove the paper additional declaration. After the Director approves/disapproves the additional declaration, the official shall notify the declarant of the result via CAM command;

b) The declarant that makes a paper additional declaration shall follow instructions in Point b Clause 1 of this Article.

In case a declaration has been inspected (CEA/CEE) but has not granted customs clearance, additional declaration shall be updated on e-Customs before/after customs clearance is granted via CNO/CNO11 function.

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Article 13. Cancellation of a declaration

1. In case the declaration is cancelled before customs clearance

After the cancellation of the declaration is approved by the Director, the official in charge shall perform the following tasks:

a) Procedures for cancellation on the System:

a.1) For “green" declarations: use IID/IEX to call the declaration, right click and select PAI/PAE to cancel the declaration.

After canceling the declaration, tax (if any) shall be cancel on KTT System (via Journal voucher H3).

a.2) For “yellow" and “red" declarations: on the declaration information screen, right click and select PAI/PAE to cancel the declaration, then right click and select E or W status. The status of the declaration on NA02A screen will be “cancelled”.

b) Procedures canceling tax and fees (if any) on the System:

b.1) Tax (if any) shall be cancelled on KTT System (via Journal voucher H3);

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According to the request for tax adjustment (form C.1-07 enclosed with Circular No. 08/2013/TT-BTC) submitted by the declarant, the official in charge shall:

b.2.1) Check information on the payment slip and request for tax adjustment, and certify fulfillment of tax liability on the new declaration on KTT System if they are valid (J function);

b.2.2) Transfer the payment slip and request for tax adjustment to the accounting department.

b.3) Send a notification to the Department of Taxation of the province or Sub-department of Customs as prescribed in Point b.1.5 Clause 2 Article 22 of Circular No. 38/2015/TT-BTC (form No. 04 in Appendix 1 of this document).

2. In case the declaration is cancelled after customs clearance

If the cancellation is valid:

a) Procedures for cancellation of the declaration on the System: Use CNO/CNO11 command on VNACCS/VCIS and a function on e-Customs System to record and change the declaration status into "cancelled”;

b) Procedures canceling tax and fees (if any) on the System: similar to Point b Clause 1 of this Article;

c) Clause 4 and Clause 5 Article 23 of this document shall apply to cancellation of declaration of temporarily imported goods, temporarily exported goods, and adjustment of goods quantity.

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1. According to Clause 2 Article 32 of Decree No. 08/2015/ND-CP, the Director of the Sub-department of Customs where the declaration is registered or the Sub-department of Customs where goods are stored shall decide suspension of goods from passing through CCA as follows:

a) The suspension may be imposed right after having information about violations of the shipment. The person that decides to impose the suspension has the responsibility to lift the suspension on the System;

b) Physical inspection of goods shall be carried out at the Sub-department of Customs where goods are stored. The Director of the Sub-department of Customs where goods are stored shall carry out the inspection in accordance with Clause 2 of this Article.

2. Procedures for suspending goods from passing through CCA:

a) Step 1: Deciding suspension of goods from passing through CCA

The Director of the Sub-department of Customs shall decide suspension of goods based on the suggestion of the official and other sources of information prescribed in Clause 2 Article 32 of Decree No. 08/2015/ND-CP (form 11/QDTDGS/GSQL in Appendix V of Circular No. 38/2015/TT-BTC).

b) Step 2: Procedures for suspension of goods from passing through CCA

b.1) Responsibility of the Director who decides the suspension:

b.1.1) Issue the decision to suspend goods from passing through CCA, method and scope of additional inspection via function C on e-Customs System to notify the CCA of the suspension;

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b.2) Responsibility of the Sub-department of Customs where the customs declaration is registered:

According to information about the suspension, method and scope of additional inspection, the Director of the Sub-department of Customs where the declaration is registered shall process information about the suspension of customs clearance as follows:

b.2.1) If the declaration has not undergone the inspection (CEA/CEE): follow instructions in Article 7 and Article 8 of this document. Information about suspension of goods is one of the conditions for the Director to decide the method and scope of inspection.

b.2.2) If the declaration has undergone inspection (CEA/CEE): assist the Sub-department of Customs where goods are stored in document inspection and physical inspection (if any);

b.3) Responsibility of the Sub-department of Customs where goods are stored:

According to information about the suspension, method, and scope of inspection updated on the System, the Director of Sub-department of Customs shall appoint officials in charge of additional inspection and inform them of the method and scope of inspection.

The appointed officials shall carry out document inspection/physical inspection in accordance with Section 3 Chapter II of Circular No. 38/2015/TT-BTC and write the result on the inspection result sheet.

b.3.1) For document inspection (yellow)

b.3.1.1) If inspection result is satisfactory, the official shall record the result and propose that goods are permitted to pass through CAA (function E), and transfer documents about the inspection to the official in charge of document management;

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b.3.2) For document inspection and physical inspection (red)

The official in charge shall carry out the inspection in accordance with Article 11 of this document and perform the following tasks:

b.3.2.1) If inspection result is satisfactory, the official shall record the result and propose that goods are permitted to pass through CAA (function E), and transfer documents about the inspection to the official in charge of document management;

b.3.1.2) If inspection result is not satisfactory, the official shall record the result (function e), issue a offence notice, request a competent authority to handle the case, and send information about the violations to the risk management unit for analysis.

c) Step 3: Take actions against violations (if any).

Violations (if any) shall be recorded and dealt with as follows:

c.1) If the violations are within the competence of the customs authority, regulations on handling administrative violations shall apply;

c.2) If the violations are beyond the competence of the customs authority, the case shall be transferred to a competent authority as prescribed by law.

The result of suspension of goods from passing through CCA shall be notified to relevant units. The Sub-department of Customs where the customs declaration is registered has the responsibility to update in on the risk management system.

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A broken declaration is one that cannot be worked with on the System without identified reasons.

1. For broken declarations on VNACCS/VCIS

a) For declarations during customs clearance process (before CEA/CEE)

The declarant shall be requested to edit the Clause (IDA01 command). Information is the same as the initial one with the text "edited at the request of the customs authority".

The customs authority shall carry on the procedures after receiving the edited declaration.

b) For processed declaration

b.1) Suspend the processing of the customs declaration (“Stop customs clearance” function” on e-Customs system;

b.2) Cancel the declaration on VNACCS/VCIS;

b.3) Request the declarant to register a new declaration or make a paper declaration.

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2. For broken declarations on e-Customs system: Customs Management Supervision Department shall take charge and cooperate with IT Department to hand the each case according to reports of Customs Departments of provinces.

Part III

MANAGEMENT OF PROCESSED GOODS, DOMESTIC GOODS FOR EXPORT, AND EXPORT PROCESSING ENTERPRISES (EPE)

Article 16. Principles

1. Risk management principles shall be applied to management, collection of information, assessment, classification, and inspection of entities engaged in processing, manufacturing of goods for export, and export processing (hereinafter respectively referred to as processors, export manufacturers, and EPEs).

2. Depending on the workload, quantity of customs officials, and organizational structure, the Director of the Sub-department of Customs where registration is applied for, import procedures are carried out, and statements are submitted (hereinafter referred to as supervisory Sub-department of Customs) shall appoint officials in charge of:

a) Monitoring entities engaged in processing, manufacturing of goods for export, and export processing throughout their operation;

b) Receiving notifications of new processing, manufacturing establishments, depots for materials, supplies, machinery, equipment, and products for export;

c) Collecting, analyzing, assessing information to determine the cases in which field inspection, inspection of use of raw materials, supplies, and inspection of annual statements are necessary;

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3. The Director of the supervisory Sub-department of Customs shall send reports to Director of Customs Department of the province on inspection of the use of raw materials, supplies, annual statements, and carry out inspections in accordance with decisions of the Director of the Customs Department.

4. Customs Management Supervision Department shall take charge, cooperate with IT and Customs Statistics Department, Post-clearance Inspection Department, and Risk Management Board in developing a database about processors and export manufacturers; software for receiving information about manufacturers and their capacity, receiving annual statements, and updating result of field inspections, inspection of the use and stock of raw materials, supplies, inspection of statements of raw materials, supplies.

Article 17. Collecting info from processors, export manufacturers, and EPEs

1. Sources of information:

Appointed officials shall find, collect information about processors, export manufacturers, and EPEs under the management of the Sub-department of Customs from the following sources:

a) Information provided by processors and export manufacturers;

b) From the customs database system:

b.1) Information system for management of processors, export manufacturers, and EPEs;

b.2) Vietnam Customs Information System (VCIS);

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b.4) Risk Management System;

b.5) Violation management system (QLVP14);

b.6) Taxable price management system (GTT02);

b.7) KTT system;

b.8) E-Manifest system;

b.9) MHS system;

b.10) CI02 system;

b.11) List of risks to exported goods and imported goods;

b.12) Other relevant information and database systems (if any).

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d) Information provided by risk management unit and anti-smuggling unit;

dd) Documents of superior agencies;

e) Information provided by agencies other than customs authorities (Ministries, ministerial agencies, tax authorities, polices authorities, banks, trade associations, etc.

g) Information provided by declarants;

h) Other sources of information.

2. Appointed officials shall aggregate information collected and submit periodic reports to the Director (form 05/BCGC/GSQL in Appendix 1 of this document) and immediately report the following cases to the Director:

a) A field inspection shall be carried out if the declarant does not have a manufacturing establishment or quantity raw materials/supplies unusually increases or decreases compared to the manufacturing capacity;

b) An inspection of the use of raw materials, supplies or inspection of the annual statement shall be carried out in the following cases:

b.1) the declarant imports machinery, equipment, raw materials, supplies without manufacturing products for export;

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b.3) The declarant is suspected of selling materials, supplies, machinery, equipment, or products or products domestically without making customs declarations;

b.4) The declared quantity or categories is found untruthful;

b.5) Information on the annual statement is not consistent with that on the System of the customs.

Article 18. Notification of processors, export manufacturers, processing/manufacturing capacity; field inspection; inspection of processing/manufacturing capacity

1. Appointed officers shall receive notifications of processors, export manufacturers, processing/manufacturing capacity via the System.

If the System does not support receipt of notifications, the official shall receive 02 original copies of form 12/TB-CSSX/GSQL in Appendix V of Circular No. 38/2015/TT-BTC and perform the following tasks:

a) Inspect the adequacy of information in the notifications and request additional information right after the notifications are received if information is not adequate;

b) Issue numbers and keep a log of the receipt of notifications. Append the “received” seal (form 04 in Appendix 2 of this document), official’s signature, seal, and date of receipt on the first page of the paper notification. 01 copy shall be retained and the other returned to the applicant;

c) Within 08 working hours from the receipt of adequate information, the official shall request the Director to consider carrying out a field inspection if the applicant executes the first processing contract or applies the 275-day deadline for the first time;

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2. The Director of Sub-department of Customs monitoring the processor or export manufacturer shall decide the field inspection.

3. The procedures and contents of inspection shall comply with Article 57 of Circular No. 38/2015/TT-BTC. The official shall make 02 copies of the conclusion (form 06/KLKT/GSQL in Appendix 1 of this document). 01 copy shall be sent to the Director of the Sub-department of Customs and the other to the applicant for implementation.

4. If the manufacturing establishment is located in another province and the supervisory Sub-department of Customs is not able to send officials to carry out inspection, the Customs Department of such province shall be notified.

The Customs Department that receives the request for field inspection shall appoint a Sub-department of Customs to carry out the inspection and send the record to the supervisory Sub-department of Customs for updating on the System.

Article 19. Handling excess raw materials and supplies; waste and scrap; borrowed machinery and equipment

1. The official appointed to receive the notification of handling excess raw materials and supplies; waste and scrap; borrowed machinery and equipment (form 17/XL-HDCG/GSQL in Appendix V of Circular No. 38/2015/TT-BTC) shall:

a) Receive the notification and request additional information if information is information is not adequate;

b) Request the Director of Sub-department of Customs to approve supervision of the destruction if they must be destroyed;

c) Supervise the destruction;

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dd) Retain the notification and enclosed documents.

2. If the organization or individual makes a written request for permission to destroy excess raw materials and supplies, waste and scrap, borrowed machinery and equipment during execution of the processing contract, destroy materials and supplies, waste and scrap of EPEs, destroy materials and supplies, waste and scrap derived from import of raw materials for manufacturing goods for export, the official shall instruct the organization or individual to send a plan for destruction which specifies the method, location, and follow the steps in Clause 1 of this Article.

3. If they are found expired as prescribed in Clause 1 Article 64 of Circular No. 38/2015/TT-BTC, the official shall issue an offence notice and request the Director of the Sub-department of Customs to carry out an inspection of the use of raw materials, supplies.

Article 20. Inspection of the use of raw materials, supplies

1. According to the report and information in Article 17 of this Section and cases of inspection in Clause 1 Article 59 of Circular No. 38/2015/TT-BTC, the appointed official shall request the Director of Sub-department of Customs to make and send a report to the Director of Customs Department for issuance of a decision on inspection.

2. The procedures and contents of inspection shall comply with Clauses 2, 4, 5, 6, 7, 8 Article 59 of Circular No. 38/2015/TT-BTC.

Article 21. Receiving, verifying, and processing annual statements

1. The appointed official shall receive official statements submitted via the System. If this is not supported by the System, the official shall receive paper statements (form 15/BCQT-NVL/GSQL in Appendix V of Circular No. 38/2015/TT-BTC), append the “received” seal (form 04 in Appendix 2 of this document), official’s signature, seal, and date of receipt.

After the statement is received, the appointed official shall:

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b) Compare information on the statement with information on the System of the customs; compare total value on the declaration of imported raw materials and exported products with the value on the statement.

In case only quantity of goods is monitored, not value, information on the statement and goods quantity on the System of the customs shall be compared.

2. Propose inspection of the statement to assess compliance to law of the organization or individual as prescribed in Clause 1 Article 22 of this document.

3. If the statement is submitted behind schedule, the appointed official shall request the Director of Sub-department of Customs to flow the steps in Clause 1 Article 65 of Circular No. 38/2015/TT-BTC.

Article 22. Inspection of annual statements

1. Basis for selection of annual statements for inspection

a) For favored enterprises:

At the request of supervisory Sub-departments of Customs of favored enterprises, the Customs Department shall request the General Department of Customs (via Customs Management Supervision Department) to decide whether to carry out an inspection within 15 days from the deadline for submitting the statement.

Customs Management Supervision Department shall cooperate with the Post-clearance Inspection Department and relevant units in submitting the Director of the General Department of Customs the inspection plan for approval in accordance with Article 25 of Circular No. 72/2015/TT-BTC of the Ministry of Finance and notify the Customs Department of the province;

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b.1) The cases in which the annual statement has to be inspected are specified in Point b.1 Clause 5 Article 60 of Circular No. 38/2015/TT-BTC;

b.2) The Customs Department shall formulate the inspection plan and send a report to the General Department of Customs (via Customs Management Supervision Department) within 30 days from the deadline for submitting the annual statement. According to the report sent by the Customs Department, the annul post-clearance inspection plan of the General Department of Customs, result of inspection of use of raw materials/supplies, result of statement inspection (if any), Customs Management Supervision Department shall request the Director of the General Department of Customs to consider approving the inspection plan and notify the Customs Department.

The inspection of annual statements mentioned in Point b.2 of this Clause must be suitable for the resources of the unit and the assessment cycle must not exceed 05 years for an entity.

2. According to the report or proposal of the appointed official or a plan approved by the General Department of Customs, the Director of Sub-department of Customs shall compile documents and request the Director of the Customs Department to issue a decision on inspection.

3. The procedures and contents of inspection shall comply with Clauses 2, 4, 5, 6, 7, 8 Article 59 of Circular No. 38/2015/TT-BTC.

Part IV

ELECTRONIC CUSTOMS PROCEDURES APPLIED TO TEMPORARILY IMPORTED GOODS AND TEMPORARILY EXPORTED GOODS

Article 23. Customs procedures applied to temporarily imported goods and temporarily exported goods

1. Electronic customs procedures applied to temporarily imported goods and temporarily exported goods are similar to those applied to exported and imported goods under sales contracts prescribed in Part II of this Decision.

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3. Adjustment of information about declarations of temporarily exported goods and temporarily imported goods:

While following procedures for temporary import or temporary export, if the declarant wishes to extend the duration of temporary import or temporary export, changes goods quantity on the declaration or the actual goods quantity by sending an additional declaration (by TIB/TIA command), the customs official in charge shall:

a) Receive and check the additional declaration in accordance with Article 20 of Circular No. 38/2015/TT-BTC and relevant legislative documents and request the Director to approve/disapprove the additional declaration accordingly;

b) If the request is granted by the Director, the official shall perform the following tasks:

b.1) Notify the declarant (CTI command – code I) if the additional declaration is disapproved;

b.2) Notify the declarant (CTI command – code R) and enter the number of the additional declaration into VNACCS/VCIS by CNO/CNO11 command if the additional declaration is approved; Retain 01 original copy of the request for additional declaration and additional documents.

4. Cancellation of goods quantity the declaration of temporarily imported goods or temporarily exported goods after customs clearance

After the declaration is cancelled as prescribed in Point b.1.4 Clause 2 Article 22 of Circular No. 38/2015/TT-BTC, the customs official shall cancel the goods quantity as follows:

a) use TIB/TIA command to adjust the quantity of goods re-exported or re-imported to the “initial quantity” of each line on the declaration (the remaining quantity on the declaration must be zero);

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5. Restoration of goods quantity on the declaration of temporarily imported goods or temporarily exported goods after cancellation of the declaration of re-exported or re-imported goods:

In case the declaration has to be cancelled as prescribed in Point b.1.4 Clause 2 Article 22 of Circular No. 38/2015/TT-BTC, the customs official shall restore the goods quantity as follows:

a) Use TIB/TIA command to restore the corresponding goods quantity;

b) Use CTI command to approve and update the quantity on the System.

Note: The restoration of goods quantity on the declaration of temporarily imported goods or temporarily exported goods may only be made within 06 working days from the day on which quantity of goods on the declaration of temporarily imported goods or temporarily exported goods has been completely deducted. If the System does not support restoration of goods quantity, the declarant shall be instructed to make a paper declaration. After the paper declaration is granted customs clearance, its number shall be updated instead of the declaration of re-exported goods or re-imported goods on the initial declaration of temporarily imported goods or temporarily exported goods by CNO/CNO11. Quantity of re-exported goods shall be monitored off the System.

Article 24. Managing, monitoring temporarily exported goods and temporarily exported goods

1. The Sub-department of Customs where the declaration of temporarily exported goods or temporarily exported goods is registered shall monitor shipments of temporarily exported goods or temporarily exported goods that have not undergone procedures for re-export or re-import after expiration of the time limit (by ITI command) in accordance with Article 83 and Article 84 of Circular No. 38/2015/TT-BTC. Expiration of the time limit will be indicated with an asterisk (*);

2. The Sub-department of Customs where the declaration of re-exported goods is open shall monitor the shipments that have undergone procedures for re-export but have not passed through CCA at the digital signatures (by ITF command or function H on e-Customs system). In case no confirmation of arrival of goods at the destination is sent by the Sub-department of Customs at the checkpoint of export after the time limit for registration of transport, both parties shall exchange information to verify the status of the shipment or carry out a search as prescribed. Procedures for re-import of goods are the same.

Article 25. Customs control of temporarily imported goods and temporarily exported goods

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With regard to a declaration of re-exported goods that has been granted customs clearance, goods moved into CCA that have not been certified as passing through CCA on the System, if the declarant wishes to change the export location, the checkpoint of export, or partial export at various points of export or checkpoints of export:

1. In case the change of the export location does not lead to change of the checkpoint of export:

a) Responsibility of the customs at the initial export location

a.1) According to the notification of change of the export location of the declarant and documents of competent authorities (if any), the official in charge shall check and request the Director of Sub-department of Customs to grant an approval;

a.2) After the Director grants an approval, the official shall record information about the change and send it to the new export location at the request of the declarant (function F on e-Customs system);

a.3) Seal goods, issue a transfer note (form 10/BBBG/GSQL in Appendix V of Circular No. 38/2015/TT-BTC) and give it to the declarant to deliver to the new export location;

a.4) Retain documents about the change of the export location and documents of competent authorities (if any).

b) The customs at the new export location shall give a confirmation when goods arrive at the new export location and monitor goods in accordance with Part V of this document.

2. In case the change of the export location leads to change of the checkpoint of export as prescribed in Clause 3 Article 82 of Circular No. 38/2015/TT-BTC

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a.1) According to the notification of change of the export location of the declarant and documents of competent authorities (if any), the official in charge shall check and request the Director of Sub-department of Customs to grant an approval;

a.2) After the Director grants an approval, the official shall record information about the change and send it to the new export location at the request of the declarant (function F on e-Customs system) and enter information about the change of the checkpoint of export and the new export location on the declaration of re-exported goods by CNO/CNO11 command.

b) The Sub-department of Customs of the initial checkpoint of export shall seal goods, issue a transfer note (form 10/BBBG/GSQL in Appendix V of Circular No. 38/2015/TT-BTC) and give it to the declarant to deliver to the new checkpoint of export;

c) The Sub-department of Customs at the new checkpoint of export shall give a confirmation when goods arrive and monitor goods in accordance with Part V of this document.

3. In case of partial export at various points of export without changing the checkpoint of export:

After goods are moved into CCA at the export location, if the declarant is only able to export part of the shipment at the export location registered on the declaration, and exports the remaining amount at other locations:

a) Responsibility of the customs at the initial export location

a.1) According to the notification of change of the export location for part of shipment on the declaration of re-exported goods and documents of competent authorities (if any), the official in charge shall check and request the Director of Sub-department of Customs to grant an approval;

a.2) After the Director grants an approval, the official shall monitor the actual quantity of exported goods at the initial export location, seal the rest and send it together with a transfer note (form 10/BBBG/GSQL in Appendix V of Circular No. 38/2015/TT-BTC) to the new export location;

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b) The customs at the new export location shall monitor goods in accordance with Part V of this document and give a confirmation when exported goods arrive at the new export location.

4. In case of partial export at various points of export and the checkpoint of export is changed:

After goods are moved into CCA at the export location, if the declarant is only able to export part of the shipment at the export location registered on the declaration, and exports the remaining amount at another checkpoint:

a) Responsibility of the Sub-department of Customs where the customs declaration is registered:

a.1) According to the notification of partial export on the declaration of re-exported goods and documents of competent authorities (if any), the official in charge shall check and request the Director of Sub-department of Customs to grant an approval;

a.2) After the Director grants an approval, the official shall record the intended amount of goods exported at the initial checkpoint of export and new checkpoint of export on the declaration of re-exported goods by CNO/CNO11 command.

b) Responsibility of Sub-department of Customs at the initial checkpoint of export:

b.1) Monitor the quantity of goods exported through the initial checkpoint according to the permission for change of checkpoint of export for part of the quantity of goods on the declaration given by the Sub-department of Customs where the customs declaration is registered;

b.2) Instruct the declarant to make an independent transport declaration to transport the remaining amount to the new checkpoint of export. The Sub-department of Customs at the initial checkpoint of export shall carry out customs procedures in accordance with Article 41 of Part VI of this document;

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c) The Sub-department of Customs at the new checkpoint of export shall monitor goods in accordance with Article 41 Part VI of this document.

Part V

CUSTOMS CONTROL OF EXPORTED AND IMPORTED GOODS THAT ARE SENT TO, REMOVED FROM, AND STORED IN CCAs; MEANS OF TRANSPORT THAT ANCHOR, PARK WITHIN CCAs.

Section 1. GENERAL PROVISIONS

Article 6. Scope

1. The subjects of customs control in this document include:

a) Exported goods, imported goods, goods in transit (hereinafter referred to as exported and imported goods) that are sent to, removed from, and stored in ports/warehouses/depots, customs clearance posts within CCAs prescribed in Article 3, Article 4, Article 5, Article 6, and Article 8 of the Government's Decree No. 01/2015/ND-CP;

b) Inbound, outbound means of transport that stop, park, anchor within CCAs.

2. This document is applied to customs officials in charge of customs control at:

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b) Ports, warehouses, depots, customs clearance posts, sea, air checkpoints, and ALS;

If there is no system connected with port/warehouse/depot operators: the Director of Customs Department of the province shall direct Sub-departments of Customs to formulate regulations on cooperation between Sub-departments of Customs at checkpoints and port/warehouse/depot operators to implement this document.

If there is a system connected with port/warehouse/depot operators, customs control shall comply with Article 34 of Decree No. 08/2015/ND-CP and Article 52 of Circular No. 38/2015/TT-BTC.

Article 27. Customs control duties

1. The duties are specified in Point a, d, dd Clause 3 Article 34 of Decree No. 08/2015/ND-CP; Point c.2 Clause 1, Point c.2 Clause 2 Article 52 of Circular No. 38/2015/TT-BTC, and other duties related to customs control decided by Directors of Sub-departments of Customs.

2. Customs Departments of provinces shall set up customs control forces in accordance with this document in a way that suit the area, condition, and duties of each Sub-department of Customs.

Article 28. Basis for determination of exported goods and imported goods eligible for passing through CCA

1. For exported goods: the customs declaration granted customs clearance or goods release.

2. For imported goods: The declaration of imported goods granted customs clearance or goods release or put into storage or sent to inspection place or removed from the CAA for tax-free imported goods or imported goods eligible for 275-day deadline inspected by Sub-department of Customs at the checkpoint at the request of the Sub-department of Customs where the customs declaration is registered (goods are eligible for removal from CCA).

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The declarant shall print the container list and goods list after the conditions in Clause 1, Clause 2, and Clause 3 of this Article are satisfied. In the case mentioned in Clause 3 of this Article, the customs official shall print the container list or goods list at the request of the declarant or deliverer.

Article 29. Video surveillance

At Sub-departments of Customs at the checkpoint that have video surveillance system, customs control shall comply with regulations of the General Department of Customs.

Article 30. Exported goods and imported goods moved to and removed from port/warehouse/depot/checkpoint

1. Exported goods moved into a port/warehouse/depot/checkpoint are those that have completed customs procedures and goods to be undergoing customs procedures.

Exported goods removed a port/warehouse/depot/checkpoint and sent to inland are goods mentioned in Clause 5, Clause 6, and Clause 7 Article 52 of Circular No. 38/2015/TT-BTC; exported goods moved into the port but have not undergone customs procedures and should be removed from the port/warehouse/depot/checkpoint.

2. Imported goods moved into a port/warehouse/depot/checkpoint are those that are unloaded from the means of transport to be undergoing customs procedures at the Sub-department of Customs at the checkpoint or another customs post.

Imported goods removed from a port/warehouse/depot/checkpoint are those eligible for removal from the CCA.

Section 2. SUPERVISION OF EXPORTED GOODS MOVED INTO SEAPORT/INLAND PORT/ICD/AIRPORT/ALS

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1. According to documents presented by the declarant or deliverer, the customs authority shall confirms goods have passed through CCA. The declarant or deliver shall implement regulations in Clause 1 Article 52 of Circular No. 38/2015/TT-BTC.

If there is information that goods is not gathered in the CCA, the customs shall carry out an inspection and take appropriate actions.

2. Customs officials shall not directly supervise at the gate of the port. If the Sub-department of Customs at the checkpoint has a video surveillance system, regulations of the General Department of Customs shall apply.

Article 32. Procedures for inspection and certification

1. For e-customs declaration:

a) After receiving the container list (form 29/DSCT/GSQL in Appendix V of Circular No. 38/2015/TT-BTC) or goods list (form 30/DSHH/GSQL in Appendix V of Circular No. 38/2015/TT-BTC) or the transport declaration approval from the declarant or deliverer, the customs official at the checkpoint of export shall use a bar code reader to check the container list, goods list, or transport declaration approval and compare information on the bar code reader software with the container list or goods list presented by the declarant or deliverer (do not compare exported goods directly):

a.1) Check the numbers of customs declarations and their status (granted customs clearance, goods release or not; forbidden from export or not);

a.2) Check the numbers and quantity of containers (if goods are stored in containers) or quantity of packages for LCL goods.

Notes: for goods exported by air, the Sub-department of Customs shall only examine documents presented by the declarant or deliverer mentioned in Point a Clause 1 of this Article and information on the System to confirm goods have passed through CCA.

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b) Processing inspection result:

b.1) If the inspection result is satisfactory, the customs official shall append his/her signature, seal, and give a confirmation on the container list or goods list or transport declaration approval, request the declarant or deliverer to give it to the port/warehouse/depot operator in order to load goods onto the means of transport.

b.2) If the inspection result is not satisfactory:

b.2.1) Cancel the confirmation of the System (if confirmation has been given);

b.2.2) Follow Point a.5 Clause 3 Article 20 of Circular No. 38/2015/TT-BTC there are no container numbers or container numbers are different from those of the export declaration.

b.2.3) Request the Director to verify and take actions against violations (if found) and request the port/warehouse/depot operator not to load goods on to the means of transport.

c) If the bar code reader is not working or not available, the customs official shall request the declarant or deliver to provide the declaration number and enter it into the system; compare information on the System with the container list, goods list, or transport declaration approval presented by the declarant or deliverer (do not compare goods directly) as instructed in Point a Clause 1 of this Article and Point b Clause 1 of this Article.

d) In case of breakdowns of the System:

When the System breaks down and thus the customs official is not able to inspect and confirm information as instructed in Clause 1 of this Article:

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d.2) If it is not able to inspect and confirm information on VNACCS, the customs official shall permit the export of goods according to the customs dossier presented by the declarant or deliverer. Information shall be inspected and confirmed as soon as the System is restored.

2. For paper declaration:

The customs official at the checkpoint of export shall check information on the customs declaration presented by the declarant or deliverer:

a) If the customs declaration has been granted customs clearance or goods release by the customs authority where it is registered:

a.1) Append the official’s signature, seal, and date in box 31 of the declaration.

a.2) Make a list of goods eligible for passing through CCA (form 07/DSHHG/GSQL in Appendix 2 of this document)), write information, date, append the official’s signature, seal, and name on the list; return the customs declaration and list of eligible goods to the declarant or deliverer in order to be presented to the port/warehouse/depot operator. Then, goods shall be moved to the isolation area or loaded onto the means of transport.

b) If the customs declaration has not been granted customs clearance or goods release by the customs authority where it is registered, export shall not be permitted; The Director of Sub-department of Customs shall verify and take actions against violations (if found).

3. If the shipment of exported goods has to be sealed by the customs, the customs official at the checkpoint of export shall check the seal, give a confirmation in the transfer note (if any), and give feedbacks as prescribed.

4. If the shipment is on the container list or package that is suspected of violations while scanning, the customs official shall follow instructions in Point b Clause 2 Article 4 of this document.

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Article 33. Principles

1. The Sub-department of Customs at the checkpoint only confirms goods passing through the CCA on the System when goods are transported across the border.

2. On the paper declaration, the customs official shall append his/her signature, seal, and date in box 31.

Article 34. procedures for inspection and certification

1. For e-customs declaration, the customs official at the checkpoint of export shall:

a) Receive the container list or goods list or transport declaration approval from the declarant or deliverer;

b) Use a bar code reader to check the container list, goods list, or transport declaration approval; compare information on the bar code software and that on the container list, goods list, or transport declaration approval as well as actual goods:

b.1) Check the numbers of customs declarations and their status (granted customs clearance, goods release or not; forbidden from export or not); check the status of the transport declaration approval;

b.2) Check the numbers and quantity of containers (if goods are stored in containers) or quantity of packages for LCL goods.

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c.1) If the inspection result is satisfactory, the customs official shall supervise the export of goods across the border or the loading of goods on the means of transport for export;

c.2) If the inspection result is not satisfactory (the declaration has not been granted customs clearance or goods release; the goods declaration is not approved; information on the container list or goods list is not conformable with information on the System or actual exported goods), the customs official shall:

c.2.1) Cancel the confirmation of the System (if confirmation has been given);

c.2.2) Disallow export of goods; request the Director of Sub-department of Customs to verify and take actions against violations (if found)

d) If the bar code reader is not working or not available, the customs official shall request the declarant or deliver to provide the declaration number and enter it into the system; compare information on the System with the container list, goods list, or transport declaration approval presented by the declarant or deliverer as instructed in Point b Clause 1 of this Article and Point c Clause 1 of this Article.

dd) In case of breakdowns of the System:

When the System is not functional and thus the customs official is not able to inspect and confirm as instructed in Clause 1 of this Article:

dd.1) If it is not able to inspect and confirm information on e-Customs system, the customs official shall check information on VNACCS;

đ.2) If it is not able to inspect and confirm information on VNACCS, the customs official shall permit the export of goods according to the customs dossier presented by the declarant or deliverer. Information shall be inspected and confirmed as soon as the System is restored.

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The customs official at the checkpoint of export shall inspect and compare information on the customs declaration granted customs clearance or goods release by the customs authority where the customs declaration is registered with actual exported goods:

a) If the inspection result is satisfactory, the customs official shall:

a.1) Supervise the export of goods across the border or the loading of goods on the means of transport for export;

a.2) Append the his/her signature, seal, and date in box 31 of the declaration.

b) If the inspection result is not satisfactory, the customs official shall disallow export of goods and request the Director of Sub-department of Customs to verify and take actions against violations (if found)

3. If the shipment of exported goods has to be sealed by the customs, the customs official at the checkpoint of export shall check the seal, give a confirmation in the transfer note (if any), and give feedbacks as prescribed.

4. If the shipment is on the container list or package that is suspected of violations while scanning, the customs official shall follow instructions in Point b Clause 2 Article 4 of this document.

Section 4. SUPERVISION OF IMPORTED GOODS MOVED INTO AND REMOVED FROM SEAPORT/INLAND PORT/ICD/AIRPORT/ALS

Article 35. Procedures for inspection and certification

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a) If customs sealing is mandatory:

a.1) Seal the goods (if possible);

a.2) Make a transfer note on the system. If goods cannot be sealed as prescribed in Clause 3 Article 52 of Circular No. 38/2015/TT-BTC, the customs official shall specify the goods names, quantity, categories, codes on the transfer note and enclosed pictures of goods with the transfer note if necessary. Print 02 copies of the transfer note from the System; append the official's signature and seal. Request the enterprise’s representative to sign and write his/her full name. One copy shall be kept by the customs authority and the other shall be given to the enterprise’s representative to be transported together with goods to the checkpoint of export.

If the transfer note cannot be made on the System, a paper note shall be made using form 10/BBBG/GSQL in Appendix V of Circular No. 38/2015/TT-BTC.

a.3) Issue a certification of sealed goods after the transfer note has been made (even if goods cannot be sealed) on the System;

a.4) Print the container list or goods list and give it to the declarant or deliver at their request.

b) If customs sealing is not mandatory: cancel the request for customs sealing on the System. Print the container list or goods list and give it to the declarant or deliver at their request.

2. For e-customs declaration:

a) Inspection content:

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a.1) Check the number and status of the customs declaration (whether goods are eligible for removal from the CCA);

a.2) Check the numbers and quantity of containers (if goods are stored in containers) or quantity of packages (for LCL goods).

a.3) Warning of the System (if any).

b) Processing inspection result:

b.1) If the inspection result is satisfactory, the customs official shall append his/her signature, seal, and give a confirmation on the container list or goods list or transport declaration approval, request the declarant or deliverer to give it to the port/warehouse/depot operator at the gate or the place where goods are removed from the CCA;

b.2) If the inspection result is not satisfactory:

b.2.1) Request the declarant to carry on the procedures if warnings are given by the System in the following cases:

b.2.1.1) If goods are on the declaration subject to customs sealing but have not been sealed (there is no confirmation of sealing from the customs): request the declarant to present goods for sealing. After the customs seals goods and make a confirmation on the System, use the container list or goods list having initial bar codes to confirm goods have passed through CCA on the System;

b.2.1.2) In the case the bar codes expire because of the additional declaration: request the declarant to complete procedures at the customs official where the customs declaration is registered to print the container list of goods list again.

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b.2.3) Request the Director of the Sub-department of Customs to verify and take actions against violations (if found).

d) If the bar code reader is not working or not available, the customs official shall request the declarant or deliver to provide the declaration number and enter it into the system; compare information on the System with the container list, goods list, or transport declaration approval presented by the declarant or deliverer as instructed in Point a Clause 2 of this Article and Point b Clause 2 of this Article.

d) In case the System is not functional and thus the customs official is not able to inspect and confirm information as instructed in Clause 1 of this Article:

d.1) Check information and status of the declaration on VNACCS (by IID/IEX/ITF command);

d.2) Contact help desk of the General Department of Customs at (04) 37 824 754, (04) 37 824 755, (04) 37 824 756, (04) 37 824 757 if the VNACCS is not functional.

Make a certification on the container list of goods list or transport declaration approval if the declaration is eligible for passing through the CCA. The customs authority shall retain the container list or goods list or transport declaration approval after certification is made, keep a log, and update it on the System when the System is restored.

dd) If goods are imported by air, according to the record issued by the airport/warehouse/depot operator in case of suspicion, redundancy or shortage of packages, packages without bill of lading, torn or missing packaging, excess weight, etc. in comparison to the manifest, the customs official shall receive information and take appropriate actions as prescribed.

3. For paper declaration:

The customs official shall check information on the customs declaration presented by the declarant or deliverer:

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a.1) Append the official’s signature, seal, and date in box 36 of the declaration;

a.2) Make a list of goods eligible for passing through CCA (form 07/DSHHG/GSQL in Appendix 2 of this document)), write information, date, append the official’s signature, seal, and name on the list; return the customs declaration and list of eligible goods to the declarant or deliverer in order to be presented to the port/warehouse/depot operator when goods are being removed from the CCA.

b) If the customs declaration does not have the aforementioned certification, box 36 on the declaration shall be left blank. The Director of the Sub-department of Customs shall be requested to verify and take appropriate actions (if violations are found).

4. If the shipment is suspicious according to scanning report (form 03/KQSCT/GSQL in Appendix 1 of this document), the customs official shall follow instructions in Point a Clause 2 Article 4 of this document.

Section 5. SUPERVISION OF IMPORTED GOODS MOVED INTO AND REMOVED FROM ROAD, RIVER, INTERNATIONAL RAILWAY CHECKPOINT AREAS

Article 36. Procedures for inspection and certification

1. If the shipment of imported goods is subject to customs sealing, the customs official at the checkpoint of import shall:

a) If customs sealing is mandatory:

a.1) Seal the goods (if possible);

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If the transfer note cannot be made on the System, a paper note shall be made using form 10/BBBG/GSQL in Appendix V of Circular No. 38/2015/TT-BTC.

a.3) Issue a certification of sealed goods after the transfer note has been made (even if goods cannot be sealed) on the System;

a.4) Print the container list or goods list and give it to the declarant or deliver at their request.

b) If customs sealing is not mandatory: cancel the request for customs sealing on the System. Print the container list or goods list and give it to the declarant or deliver at their request.

2. In case of e-customs declaration, the customs official shall:

a) Receive the container list or goods list or transport declaration approval from the declarant or deliverer;

b) Use a bar code reader to check the container list, goods list, or transport declaration approval; compare information on the bar code software and that on the container list, goods list, or transport declaration approval as well as the imported goods to be removed from the CCA:

b.1) Check the customs declaration number and status;

b.2) Check the numbers and quantity of containers (if goods are stored in containers) or integrity of goods (for liquid cargo, bulk cargo, LCL).

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c.1) If the inspection result is satisfactory, the customs official shall supervise the removal of goods from the CCA or loading of goods on the means of transport for removal from the CCA.

c.2) If the inspection result is not satisfactory:

c.2.1) Request the declarant to carry on the procedures if warnings are given by the System in the following cases:

c.2.1.1) If goods are on the declaration subject to customs sealing but have not been sealed (there is no confirmation of sealing from the customs): request the declarant to present goods for sealing. After the customs seals goods and make a confirmation on the System, use the container list or goods list having initial bar codes to confirm goods have passed through CCA on the System;

c.2.1.2) In the case the bar codes expire because of the additional declaration: request the declarant to complete procedures at the customs official where the customs declaration is registered to print the container list of goods list again.

c.2.2) Cancel the confirmation of the System (if confirmation has been given);

c.2.3) Disallow removal of goods from the CCA; request the Director of Sub-department of Customs to verify and take actions against violations (if found).

d) If the bar code reader is not working or not available, the customs official shall request the declarant or deliver to provide the declaration number and enter it into the system; compare information on the System with the container list, goods list, or transport declaration approval presented by the declarant or deliverer as instructed in Point b Clause 2 of this Article and Point c Clause 2 of this Article.

dd) In case the System is not functional and thus the customs official is not able to inspect and confirm information as instructed in Clause 1 of this Article, the customs official shall:

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dd.2) Contact help desk of the General Department of Customs at (04) 37 824 754, (04) 37 824 755, (04) 37 824 756, (04) 37 824 757 if the VNACCS is not functional.

Make a certification on the container list of goods list or transport declaration approval if the declaration is eligible for passing through the CCA. The customs authority shall retain the container list or goods list or transport declaration approval after certification is made, keep a log, and update it on the System when the System is restored.

3. For paper declaration:

The customs official at the checkpoint of import shall inspect and compare information on the customs declaration bearing certification of eligibility for removal from the CCA with actual imported goods.

a) If the inspection result is satisfactory, the customs official shall:

a.1) Supervise removal of goods from the CCA;

a.2) Append the official’s signature, seal, and date in box 36 of the declaration.

b) If the inspection result is not satisfactory, the customs official shall disallow removal of goods from the CCA; request the Director of Sub-department of Customs to verify and take actions against violations (if found).

4. If the shipment is suspicious according to scanning report (form 03/KQSCT/GSQL in Appendix 1 of this document), the customs official shall follow instructions in Point a Clause 2 Article 4 of this document.

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Article 37. Some special cases of exported goods and imported goods moved into and removed from port/warehouse/depot/checkpoint

1. Goods mentioned in Point a.5 Clause 1 and Point d Clause 2 Article 52 of Circular No. 38/2015/TT-BTC.

2. Goods mentioned in Clause 5, Clause 6, and Clause 7 Article 52 of Circular No. 38/2015/TT-BTC.

3. Exported goods moved into the warehouse/depot/port/checkpoint but have not completed customs procedures and are requested to be removed from the warehouse/depot/port/checkpoint.

Article 38. Procedures for inspection and certification

1. For goods mentioned in Clause 1 and Clause 2 Article 37 of this document:

Based on the written permission for entry/removal of the shipment in/out of the CCA, the customs official shall:

a) Make a list of goods eligible for passing through CCA (form 07/DSHHG/GSQL in Appendix 2 of this document)), write information, date, append the official’s signature, seal, and name on the list; return the customs declaration and list of eligible goods to the declarant or deliverer in order to be presented to the port/warehouse/depot operator (if goods are exported/imported by sea or by air) or to the customs official to obtain permission for or removal from the CCA;

b) Keep a log of goods passing through the CCA.

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a) According to the certification of the port/warehouse/depot operator that the shipment to be removed from the port is the shipment of exported goods that have not completed customs procedures and not imported goods, the Director of Sub-department of Customs at the checkpoint shall give a certification on the declarant’s request;

b) Follow the instructions in Clause 1 of this Article.

Section 7. SUPEVISION OF INBOUND AND OUTBOUND VEHICLES

Article 39. Supervision of key vehicles

1. The Director of the Sub-department of Customs shall decide appointment of customs officials to directly supervise inbound and outbound key vehicles that need strict supervision while they are anchoring or parking within the CCA.

2. Duties of customs officials in charge of vehicle supervision: Prevent, discover, and deal with violations against regulations on preservation of integrity of goods and vehicles under the management of the customs, illegal transport of goods across the border; keep a log of vehicle supervision.

Section 8. SUPERVISION OF LOADING AND UNLOADING OF EXPORTED AND IMPORTED GOODS AT TRANSSHIPMENT AREAS, PORTS, DEPOTS

Article 40. Supervision of handling of exported and imported goods at transshipment areas and customs areas

1. According to the written notification of the deliver, the exporter’s written request for permission for transshipment of goods under customs control, and other information, the supervision team shall propose measures for supervising transshipment of goods to the Director of the Sub-department of Customs at the seaport.

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Part VI

CUSTOMS PROCEDURES FOR GOODS UNDER CUSTOMS CONTROL IN TRANSIT

Article 41. Goods on independent transport declaration

1. Responsibility of the Sub-department of Customs where goods are loaded

a) Step 1: Receipt, inspection, registration, and classification of declarations

a.1) The system shall automatically receive, inspect information, instruct the declarant and issue the declaration number after receiving information from the declarant.

a.2) The system shall automatically receive, inspect information, instruct the declarant classify the declaration receiving official information from the declarant. If the classification code is 1 – blue, step 3 shall be followed; If the classification code is 2 – yellow, step 2 shall be followed.

b) Step 2: Document inspection (yellow)

b.1) Responsibility of the Director

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b.1.2) Approve processing of the transport declaration; point out issues that need inspecting (if any) on CES screen; this must be updated on the System.

b.2) Responsibility of customs officials in charge of document inspection

Receive and inspect documents in accordance with Point b Clause 1 Article 51 of Circular No. 38/2015/TT-BTC and instructional documents of the Ministry of Finance (refer to information on the System by ITF command) (do not forget to check the list of bills of lading/export declaration and/or manifest enclosed with the independent transport declaration at HYS file); comply with the direction of the Director (if any) on the ICE screen and perform the following tasks:

b.2.1) If goods are not eligible for transport under customs control (e.g. the declarant does not have the permit for transit of goods if required, does not present transport documents showing the port of destination in case imported goods are transported from the checkpoint of import to the port of destination on the transport documents, etc.), the customs official shall notify the reasons for the declarant by CET command (code X);

b.2.2) If the inspection result shows that declared information is not adequate or information on documents of the customs dossier and declared information are not consistent, the customs official shall inspect the documents and request declarant to provide additional information by CET command (code C). After receiving additional information, the customs official shall carry out the inspection in the order prescribed in Point b.2 of this Clause;

b.2.3) If the inspection result is satisfactory, the customs official shall approve the transport declaration by CET command (code A). If the declarant provides additional information by COT11/COT command, the customs authority shall approve the transport declaration after inspecting additional information by CET command (Code A).

Based on the transport declaration approved by the customs official, the System shall automatically send the transport declaration approval and initiate Step 3.

c) Step 3: Customs sealing

According to the transport declaration approval and the enclosed manifest (if any), the customs official shall use a bar code reader to read the codes on the transport declaration approval (page 4), compare with information in the bar code reader software and actual goods, check the status of the customs declaration to determine whether goods are eligible for passing through the CCA. If the bar code reader software is not working or not available, the customs official shall check information on the System by entering the number of the independent transport declaration (ITF command).

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c.1) If the inspection result is satisfactory, the customs official shall:

c.1.1) Seal the goods and write the seal number of each container/carriage/package on the transport declaration approval (box 2) or on the manifest.

If goods cannot be sealed, the customs official shall issue a record specifying goods names, quantity, categories, codes, origins (if any), take pictures of goods if necessary, seal the record and pictures (if any), and give them to the declarant to be presented together with the transport declaration approval and manifest (if any) at the Sub-department of Customs to which goods are transported.

While sealing goods, if the customs authority finds that container numbers or seal numbers (if any) are incorrect, the customs official in charge shall change them directly on the manifest, append an official’s seal at the corrections, and carry on the procedures in Point c.1.2 of this Clause.

c.1.2) Append the official's signature, seal, and date on 03 copies of the transport declaration approval, 02 copies of the list of bills of lading/export declaration (if any), and 03 copies of the manifest (if any);

c.1.3) Retain 01 copy of the transport declaration approval and 01 copy of the list of bills of lading/export declarations (if any) and 01 copy of the manifest (if any); return 01 copy of the transport declaration approval and 01 copy of the manifest together with goods to the declarant to be presented to the port/warehouse/depot operator when goods are passing through the CCA; seal 01 copy of the transport declaration approval and 01 copy of the manifest, give them to the deliver to be transported together with goods to the customs official to which goods are transported.

c.2) If the inspection result is not satisfactory: Instruct the declarant to make additional declaration or request the Director to take appropriate action on a case-by-case basis.

4. Step 4: Supervision of goods

a) After signing and giving a certification on the transport declaration approval and manifest (if any), the customs official shall register information about the departure of the goods on the System by BOA command;

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2. Responsibility of the Sub-department of Customs to which goods are transported

When goods arrive at the destination on the transport declaration approval, the customs official in charge shall receive information, check the transport declaration approval and verify arrival of goods (BIA command on the System) directly at the CCA. The Director of the Sub-department of Customs has the responsibility to appoint customs officials and provide equipment serving the verification on the System. Inspection and processing of inspection result:

a) Inspection content

a.1) According to the transport declaration approval and the manifest (if any) bearing the certification of the Sub-department of Customs from which goods are transported, the customs official in charge shall use a bar code reader or enter declaration numbers on the System (if the barcode reader is not available) to check the status of declarations, goods quantities, container numbers, customs seal numbers on the declaration (if any);

a.2) Check the condition and number of customs seals (if any) or information about goods in customs sealing is not mandatory with the transport declaration approval or manifest (if any);

a.3) Check the information that need strict control or warning of risk levels of goods in transit under customs control instructed by the Sub-department of Customs from which goods are transported (if any) on the System by ITF command.

b) Processing inspection result:

b.1) If the inspection result is satisfactory:

b.1.1) For goods exported through a road, river, inland waterways, international railway checkpoint, confirmation of goods arrival at the destination shall be given as follows:

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If the System does not support this, the customs official shall append his/her signature, seal, and date on the first page of the transport declaration approval when goods are passing through the CCA and fax it to the Sub-department of Customs from which goods are transported in order to confirm arrival of goods at the CCA of the checkpoint of export.

b.1.1.2) When all goods have been transported to the importing countries through the checkpoint, the customs official in charge shall confirm arrival of goods on the System by BIA command.

b.1.2) Other cases: confirmation of arrival of goods at the destination shall be given on the System by BIA command when all goods are gathered in the CCA at the checkpoint of export.

b.2) If violations are found, a offence notice shall be made and sent to the Sub-department of Customs from which goods are transported. After the declarant implements the decision on penalties, arrival of goods at the destination shall be confirmed on the System by BIA command as instructed in Point b.1 Clause 2 of this Article. The Sub-department of Customs from which goods are transport shall update the result on the risk management system;

b.3) Retain 01 copy of the transport declaration approval and the manifest (if any).

3. Supplementation, cancellation of the independent transport declaration

According to information about supplementation or cancellation of the independent transport declaration on the System and documents proving the declarant’s supplementation, the Sub-department of Customs where the declaration is registered shall:

a) Responsibility of the Director of the Sub-department of Customs:

a.1) Appoint customs officials to inspect supplementation/cancellation of on the ICE screen by CES command;

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b) Responsibility of inspecting officials:

Inspect the adequacy and accuracy of the supplementation/cancellation of declarations with information on the System by ITF command; comply with direction of the Director (if any) on the ICA screen and request the Director to consider approving/disapproving supplementation/cancellation of declarations in writing, then notify the declarant. To be specific:

b.1) If the supplementation/cancellation is not approved, the customs official shall notify the reasons to the declarant by CET command (code X);

b.2) If the supplementation/cancellation is approved, the customs official shall reapprove the supplementation/cancellation of declarations by CET command (code A) for the declarant to carry on next procedures.

Article 42. Goods on combined transport declaration

1. Cases in which combined transport declaration is used:

a) Exported goods declared at a Sub-department of Customs outside the checkpoint area and transported from there to the checkpoint of export, bonded warehouse, container freight station, ICD;

b) Exported goods declared at a Sub-department of Customs at a checkpoint and transported from there to the checkpoint of export, bonded warehouse, container freight station, ICD;

c) Exported goods declared at a Sub-department of Customs outside the checkpoint area and transported the checkpoint of import to a customs post outside the border checkpoint or to a free trade zone;

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dd) Goods transported from a free trade zone to the checkpoint of export, bonded warehouse, container freight station, ICD, customs post outside the border checkpoint, or another free trade zone.

2. Customs procedures

Customs procedures for goods on combined transport declarations are similar to those for exported or imported goods in corresponding manners prescribed in this document.

The control of goods on combined transport documents with corresponding transport modals shall comply with part V of this document. Information about outbound goods and inbound goods shall not be updated on the System.

Part VII

CUSTOMS PROCEDURES APPLIED TO EXPORTED GOODS AND IMPORTED GOODS THAT ARE SENT INTO, REMOVED FROM BONDED WAREHOUSES AND CFS

Article 43. Goods sent into and removed from bonded warehouses

1. Goods sent into a bonded warehouse from aboard

a) Customs procedures are similar to those applied to imported goods in Part II of this document. For goods on the list of conditional temporary import of goods sent by the Ministry of Industry and Trade to the bonded warehouse, the customs official shall compare the Certificate of temporary import number with the customs declaration and other regulations on goods sent into bonded warehouse prescribed in Point d and Point dd Clause 1 Article 91 of Circular No. 38/2015/TT-BTC.

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c) The Sub-department of Customs in charge of the bonded warehouse:

c.1) Receive information about transfer notes on the System.

Receive paper transfer notes sent by the Sub-department of Customs at the checkpoint;

c.2) Compare numbers of containers, transport seals (if any), customs seals with the transfer note of goods under customs control.

If goods cannot be sealed as prescribed in Clause 3 Article 52 of Circular No. 38/2015/TT-BTC, goods shall be compared with information on the transfer note;

c.3) Confirmation of transfer note on the System.

If the System has not supported confirmation, the official shall append his/her signature, seal, and give a confirmation of goods arrival on the transfer note and fax the transfer note to the Sub-department of Customs from which goods is transported within the day;

c.4) Supervision of goods sent into bonded warehouse Request the Director of Sub-department of Customs to carry out a physical inspection in accordance with Article 29 of Circular No. 38/2015/TT-BTC if violations are suspected.

d) In case imported goods is sent into a bonded warehouse from a border checkpoint that are both under the management of the same customs official, Clause 6 Article 91 of Circular No. 38/2015/TT-BTC shall apply.

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a) The Sub-department of Customs where the customs declaration is registered shall carry out customs procedures in accordance with Part II of this document;

b) The Sub-department of Customs in charge of the bonded warehouse shall supervise in accordance with part V of this document. Request the Director of Sub-department of Customs carry out a physical inspection in accordance with Article 29 of Circular No. 38/2015/TT-BTC if violations are suspected.

3. Goods sent from a bonded warehouse to aboard

a) The Sub-department of Customs in charge of the bonded warehouse:

The Sub-department of Customs in charge of the bonded warehouse shall carry out customs procedures in accordance with part VI of this document.

a.1) According to the delivery note and independent transport declaration submitted by the declarant, the official in charge shall inspect and compare the quantity of goods loaded onto the vehicle with that on the delivery note and independent transport declaration. Request the Director of customs official to carry out a physical inspection in accordance with Article 29 of Circular No. 38/2015/TT-BTC if violations are suspected.

a.2) Check information about the checkpoint of export on the independent transport declaration to ensure conformity with Point c Clause 3 Article 91 of Circular No. 38/2015/TT-BTC.

b) The Sub-department of Customs at the checkpoint of export shall supervise in accordance with Article 41 Part VI of this document.

After 15 days from the day on which goods arrive at the checkpoint of export, if goods are not transported to the importing countries through the checkpoint of export, the Sub-department of Customs at the border checkpoint shall send a notification to the Sub-department of Customs in charge of the bonded warehouse and supervise the shipment until export as prescribed in Point d Clause 3 Article 91 of Circular No. 38/2015/TT-BTC.

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In case goods have been put into the CCA at the checkpoint of export, the Sub-department of Customs at the border checkpoint has not updated information about goods on the System, goods are yet to be exported or only partially exported, and the declarant wishes to change the export location:

c.1) If the export location for the whole shipment is changed without changing the checkpoint of export:

c.1.1) Responsibility of the customs authority at the initial export location:

c.1.1.1) According to the notification of change of the export location of the declarant and document of a competent authorities (if any), the official in charge shall check and request the Director of Sub-department of Customs to grant an approval;

c.1.1.2) Seal goods, issue a transfer note (form 10/BBBG/GSQL in Appendix V of Circular No. 38/2015/TT-BTC) and give it to the declarant to deliver to the new export location after an approval is granted by the Director;

c.1.1.3) Retain documents about the change of export location and documents of competent authorities (if any);

c.1.1.4) After receiving a confirmation from the customs at the new export location, the official shall update the arrival of goods and enter the actual export location into the System by BIA command.

c.1.2) The customs at the new export location shall supervise export of goods and give confirmation after goods are completely exported at the new export location.

c.2) If the checkpoint of export is changed:

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c.2.1.1) According to the notification of change of the point of export of the declarant and documents of competent authorities (if any), the official in charge shall check and request the Director of Sub-department of Customs to grant an approval;

c.2.1.2) Send a notification to the Sub-department of Customs at the initial checkpoint of the change of checkpoint after an approval is granted by the Director.

c.2.2) Responsibility of Sub-department of Customs at the initial checkpoint of export:

c.2.2.1) Request the declarant to register a new independent transport declaration to transport goods from the initial checkpoint of export to the new one according to the written permission for change of checkpoint of export given by the Sub-department of Customs where the customs declaration is registered;

c.2.2.2) After the declarant registers a new independent transport declaration, the Sub-department of Customs at the initial checkpoint shall carry on customs procedures in Article 41 of this document;

c.2.2.3) After the new independent transport declaration is approved, information about goods shall be updated on the System by BIA command.

c.2.3) The Sub-department of Customs at the new checkpoint shall supervise in accordance with Article 41 of this document.

c.3) In case of partial export at various locations without changing the checkpoint of export

After goods are moved into CCA at the point of export, if the declarant is only able to export part of the shipment at the point of export registered on the declaration, and exports the remaining amount at other locations:

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c.3.1.1) According to the written request for permission for change of export location for part of shipment on independent transport declaration of the declarant and documents of competent authorities (if any), the official in charge shall inspect and request the Director of Sub-department of Customs to grant an approval;

c.3.1.2) After the Director grants an approval, the official shall monitor the actual quantity of exported goods at the initial export location, seal the rest and send it together with a transfer note (form 10/BBBG/GSQL in Appendix V of Circular No. 38/2015/TT-BTC) to the new location;

c.3.1.3) After receiving a confirmation from the customs at the new export location, the official shall update the arrival of goods and enter the quantity of goods exported at each location into the System by BIA command.

c.3.2) The customs at the new export location shall supervise the quantity of exported goods according to the transfer note and give confirmation after goods are exported at the new location.

c.4) In case of partial export at various points of export that changes the checkpoint of export

After goods are moved into CCA at the point of export, if the declarant is only able to export part of the shipment at the point of export registered on the declaration, and exports the remaining amount at another checkpoint:

c.4.1) Responsibility of the Sub-department of Customs where the customs declaration is registered:

c.4.1.1) According to the written request for permission for change of export location for part of shipment on independent transport declaration of the declarant and documents of competent authorities (if any), the official in charge shall inspect and request the Director of Sub-department of Customs to grant an approval;

c.4.1.2) Send a notification to the Sub-department of Customs at the initial checkpoint of the change of checkpoint after an approval is granted by the Director.

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c.4.2.1) Request the declarant to register a new independent transport declaration to transport goods from the initial checkpoint of export to the new one according to the written permission for change of checkpoint of export given by the Sub-department of Customs where the customs declaration is registered;

c.4.2.2) After the declarant registers a new independent transport declaration, the Sub-department of Customs at the initial checkpoint shall carry on customs procedures in Article 41 of this document;

c.4.2.3) After the new independent transport declaration is approved, information about goods shall be updated on the System by BIA command. Note: Specify the quantity of exported goods at the initial checkpoint of export, quantity of goods to be exported at the new checkpoint and number of the new independent transport declaration.

c.4.3) The Sub-department of Customs at the new checkpoint shall supervise in accordance with Article 41 of this document.

4. Goods sent into inland from bonded warehouse

a) The Sub-department of Customs where the customs declaration is registered shall carry out customs procedures in accordance with Part II of this document;

b) The Sub-department of Customs in charge of the bonded warehouse shall supervise in accordance with part V of this document. Notes:

b.1) Inspect fulfillment of conditions for sending goods from the bonded warehouse to inland in Point c Clause 4 Article 91 of Circular No. 38/2015/TT-BTC;

b.2) Compare quantity of goods removed from the bonded warehouse.

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When sending goods from the bonded warehouse into a free trade zone, the Sub-department of Customs in charge of the bonded warehouse must seal goods and issue a transfer note to the Sub-department of Customs in charge of the free trade zone.

6. Goods sent into bonded warehouse from the bonded warehouse

a) The Sub-department of Customs in charge of the new bonded warehouse shall carry out customs procedures in accordance with part II of this document;

b) The Sub-department of Customs in charge of the old bonded warehouse shall supervise in accordance with part V of this document.

Article 44. Goods sent into and removed from the CFS

1. Goods sent into the CFS:

a) Goods that have completed customs procedures shall be supervised in accordance with Part V of this document. The Sub-department of Customs in charge of the CFS shall supervise consolidation of goods in accordance with Clause 3 Article 92 of Circular No. 38/2015/TT-BTC.

b) For goods that have completed export procedures and are physically inspected by the Sub-department of Customs in charge of the CFS at the request of the Sub-department of Customs where the customs declaration is registered, the customs official shall:

b.1) Carry out the physical inspection of goods in accordance with Article 11 of this document;

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c) For goods imported from abroad to CFS:

c.1) The Sub-department of Customs at the checkpoint of import shall carry out customs procedures in accordance with Article 41 Part VI of this document;

c.2) The Sub-department of Customs in charge of the CFS shall supervise in accordance with Article 41 Part VI of this document.

2. Goods removed from the CFS:

a) For goods imported from the CFS to inland:

The customs official shall inspect and supervise goods being removed from the CFS as if goods being removed from the bonded warehouse for transport to inland as prescribed in Clause 4 Article 43 of this document.

b) For transported to the checkpoint of export from the CFS:

b.1) Supervision of container consolidation:

b.1.1) Compare the quantity of goods consolidated with the list of goods (form 25/DMXK-CFS/GSQL in Appendix V of Circular No. 38/2015/TT-BTC) submitted by the CFS operator;

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b.1.3) Append the official’s signature and seal on 02 copies of the list of goods; retain 01 copy and return the other to the CFS operator.

b.2) Carry out customs procedures for goods transported from the CFS to the checkpoint of export as prescribed in Article 41 Part VI of this document.

Part VIII

CUSTOMS PROCEDURES FOR MAKING PAPER CUSTOMS DECLARATIONS

Section 1. CUSTOMS PROCEDURES IN THE CASES MENTIONED IN CLAUSE 2 ARTICLE 25 OF DECREE NO. 08/2015/ND-CP (OTHER THAN BREAKDOWNS OF THE SYSTEM)

Article 34. General provisions

1. Instructions in this section apply to the cases mentioned in Point a, Point b, Point c, Point d, Point e, Point h Clause 2 Article 25 of Decree No. 08/2015/ND-CP and does not apply to goods mentioned in Point a, Point b, Point c, Point d, Point e, Point h Clause 2 Article 25 of Decree No. 08/2015/ND-CP that are sent by express mail or postal services provided by express mail service provider or postal services that cover customs procedures.

2. The customs official shall prepare seals for goods release, goods put into storage, goods in transit as prescribed in Appendix 2 of this document to give corresponding certification in box 37 on the declaration of imported goods.

Customs officials shall append their seals and signatures, write dates when giving certification in corresponding boxes on the customs declaration.

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a) Perform given tasks prescribed in the Law on Customs, Decree No. 08/2015/ND-CP, and Circular No. 38/2015/TT-BTC.

Director of Sub-department of Customs may authorize a customs team leader to appoint customs officials in charge of inspection during the process of customs procedures.

b) Deploy and supervise customs officials following the steps as prescribed.

Article 46. Receipt, inspection, registration, and classification of declarations (Step 1)

1. Instruct the declarant to complete the customs declaration in Appendix IV of Circular No. 38/2015/TT-BTC.

2. Receiving, inspecting, registering the customs declaration

After receiving the satisfactory customs dossier, the customs official shall perform the following tasks:

a) If the declaration is not eligible, the official shall provide explanation (form 05/YCNV/GSQL in Appendix 2 of this document), return the dossier together with form 05/YCNV/GSQL to the declarant.

In this case, the Director is not required to sign form 05/YCNV/GSQL.

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b.1) Generate a declaration number from e-Customs system. The System will automatically a unique number starting with 97;

b.2) Write the declaration number, date and time of registration on the declaration; append the official's seal and signature on the declaration.

3. Classify the declaration, decide the method and scope of customs inspection

a) If goods are exempt from customs inspection as prescribed in Clause 1 Article 33 and Article 57 of the Law on Customs (except for diplomatic bags and consular bags), the customs official shall initiate Step 2 (Article 47 of this document);

b) Goods mentioned in Points a, b, d, e Clause 2 Article 25 of Decree No. 08/2015/ND-CP have to undergo full inspection (red). The official shall specify that goods have to undergo full inspection on the declaration, follow the next steps, and notify the declarant (the customs official is not required to propose classification of the customs declaration, method and scope of inspection on the inspection order).

If the customs official determines that only partial inspection is necessary, he/she shall follow instructions in Point c of this Clause.

Apart from the cases mentioned in Point a and Point b Clause 3 of this Article (unless only partial inspection is required), according to declared information and other information about the exported or imported goods, the official shall propose classification of goods, method and scope of inspection on the inspection order (form 06/LHT/GSQL in Appendix 2 of this document). There will be only 01 copy of the inspection order which is used internally within the customs authority and enclosed with the customs dossier.

After the method and scope of inspection are approved by the Director of Sub-department of Customs, the customs official shall write the approval on the customs declaration and initiate Step 2 (Article 47 of this document).

Article 47. Document inspection (Step 2)

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1. Processing inspection result:

a) If the inspection result is satisfactory, the customs official shall write the result in box 1, box 2, and box 3 in Section I of the inspection result sheet and initiate Step 3 (Article 48 of this document) if the declaration is “red” or Step 4 (Article 49 of this document) if the declaration is “yellow”. In these cases, box 4 and box 5 in Section I shall be left blank.

If the declaration is “yellow” and goods are eligible for release or putting into storage, the customs official shall write the proposal in box 4 of Section I and the Director shall write in box 5 of Section I.

b) If the result indicates that documents are not adequate or documents of the customs dossier and information on the declaration are not consistent, the customs official in charge of document inspection shall:

b.1) Request the declarant to submit additional documents as prescribed by law to determine the accuracy of declared information:

b.1.1) If additional documents submitted by the declarant are valid, the customs official in charge of document inspection shall follow Point a Clause 1 of this Article;

b.1.2) If additional documents submitted by the declarant are not valid, the Director shall be requested to carry out a physical inspection of goods and take appropriate actions. The official in charge of document inspection shall write the inspection result in box 1, box 2, box 3 of Section I, and proposal in box 4 of Section I of the inspection result sheet. The Director shall consider the result, make a decision, appends his/her signature and seal in box 5 of Section I of the inspection result sheet.

b.2) Issue a offence notice if violations are found or request the Director to decide (if the case is beyond the official’s competence). After the declarant has implemented the decision of the customs, the customs official shall request the declarant to make an additional declaration (if any).

c) If the customs authority does not have ample foundation to determine the accuracy of the customs declaration, the official in charge of document inspection shall propose reclassification in box 4 of Section I of the inspection result sheet. The Director shall consider the result, make a decision, appends his/her signature and seal in box 5 of Section I of the inspection result sheet.

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If the declarant does not make an additional declaration within 05 days from the day on which the request for additional declaration is sent, Point b.7 Clause 3 Article 20 of Circular No. 38/2015/TT-BTC shall apply.

3. After a “yellow” declaration has undergone document inspection, the customs official shall enter information on the declaration into the e-Customs system via an intermediate software program (\\192.40.1.3\tqdt_nd87\Ecustoms5\PhanMem) (Note: Enter NA in “Mã số thuế” field).

The customs official shall print 02 copies of the declaration from the System, request the declarant to sign them, append the official’s signature and seal if the shipment is granted customs clearance, goods release, or permitted to be put into storage after all taxes and fees have been paid. 01 copy shall be kept by the customs authority, the other by the declarant.

Article 48. Physical inspection of goods (Step 3)

The customs official in charge of physical inspection of goods shall carry out the inspection according to the method and scope of inspection on the declaration and inspection result sheet.

1. Inspection content:

Physical inspection of goods shall be carried out in accordance with Article 29 of Circular No. 38/2015/TT-BTC.

Note: The customs official in charge of physical inspection of goods shall inspect the consistency of goods, numbers of packages, containers, and seals of the shipping company (if any) with the customs dossier.

2. Processing inspection result:

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a) If goods are consistent with declaration, the customs official shall write the result in boxes 1, 2, 4 of section IIA or IIB depending on the method of inspection (the customs official shall not fill box 3 of section IIA or IIB; the Director shall not fill box 5 of section IIA or IIB);

a.1) In case of full inspection: write “Goods are consistent with declaration” in box 2 of section IIA or IIB of the inspection result sheet depending on the method of inspection;

a.2) In case of manual inspection or scanning: Write the inspection ratio, quantity of inspected packages; describe inspected goods (for partial manual inspection), compare goods with: (i) information declared by the declarant, (ii) document inspection result; write “Goods are consistent with declaration” in box 2 of section IIA or IIB of the inspection result sheet.

If goods are eligible for release or putting into storage, the customs official shall write a proposal in box 3 of Section II; the Director shall give an approval in box 5 of Section II;

a.3) The customs official shall enter information on the customs declaration into the e-Customs system via an intermediate software program (\\192.40.1.3\tqdt_nd87\Ecustoms5\PhanMem). (Note: Enter NA in “Mã số thuế” field).

a.4) The customs official shall print 02 copies of the declaration from the System, request the declarant to sign them, append the official’s signature and seal if the shipment is granted customs clearance, goods release, or permitted to be put into storage after all taxes and fees have been paid. 01 copy shall be kept by the customs authority, the other by the declarant.

b) If the inspection result shows that goods are not consistent with declaration, the customs official shall perform the following tasks:

b.1) In case of manual full inspection (100%):

Specify incorrect information (e.g. goods names, codes, quantities, origins, quality, etc.) as well as the articles that are consistent with declaration in box 3 Section II.B of the inspection result sheet; update information on the System and impose penalties within the official’s competence.

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The customs official shall write the inspection result in boxes 1, 2, 4 of section IIA or IIB on the inspection result sheet depending on the method of inspection, and suggestion that inspection method or scope be increased in box 3 of section IIA or IIB on the inspection result sheet. According to the directive of the Director, the customs official shall carry on the customs inspection (if any) and write the result on the inspection result sheet, update it on the system, or send documents to the unit in charge of taking actions against violations for carrying on the procedures.

b.3) The customs official shall enter information on the customs declaration and inspection result sheet into the e-Customs system via an intermediate software program (\\192.40.1.3\tqdt_nd87\Ecustoms5\PhanMem). (Note: Enter NA in “Mã số thuế” field).

b.4) The customs official shall print 02 copies of the declaration from the System, request the declarant to sign them, append the official’s signature and seal if the shipment is granted customs clearance, goods release, or permitted to be put into storage after all taxes and fees have been paid. 01 copy shall be kept by the customs authority, the other by the declarant.

c) If tax has to be recalculated, the customs official in charge of physical inspection shall record the inspection result and recalculate tax on form 03/KBS/GSQL in Appendix V of Circular 38/2015/TT-BTC and update it on e-Customs system.

3. If the inspection result shows that goods are banned from export or not eligible for export/import as prescribed by law, the customs official shall provide explanation and issue form 05/YCNV/GSQL, return it together with the dossier to the declarant after the Director gives an approval on form 05/YCNV/GSQL.

If goods are banned from export or import, the customs official shall impose penalties or request the Director to decide (if the case is beyond the official’s competence).

4. If the inspection result shows that goods are on the list of articles exported or imported under conditions as prescribed by law, the customs official shall provide explanation and issue form 05/YCNV/GSQL, return it together with the dossier to the declarant after the Director gives an approval on form 05/YCNV/GSQL.

5. If physical inspection of goods is carried out at the request of the Sub-department of Customs where the declaration is registered, Clause 11 Article 29 of Circular No. 38/2015/TT-BTC shall apply.

6. The inspection result sheet may include several sheets. In this case, the ordinal numbers and quantity of the sheets must be written on each sheet and each sheet must bear the seal of the official in charge of inspection.

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1. Taxes, customs fees and charges shall be collected as prescribed.

2. 01 copy of the declaration shall be returned to the declarant when customs procedures have been completed; 01 copy shall be enclosed with the customs dossier.

Section 2. BREAKDOWN OF THE SYSTEM

Section 50. Customs procedures in case of breakdowns of the system

1. Receipt, inspection, registration, and classification of declarations (Step 1)

After receiving the adequate customs dossier prescribed in Article 16 of Circular No. 38/2015/TT-BTC (the customs declaration form in Appendix IV of Circular No. 38/2015/TT-BTC), the customs official shall inspect the fulfillment of conditions for declaration registration as prescribed in Clause 5 Article 26 of Decree No. 08/2015/ND-CP and perform the following tasks:

a) If the conditions for registering the declaration are not fulfilled: the official shall provide explanation and request the Director of Sub-department of Customs to reject registration of the customs declaration. After the Director gives and approval, the customs official shall return the dossier to the declarant;

b) If the conditions for registering the declaration are fulfilled:

b.1) The Sub-department of Customs where the declaration is registered shall keep a log of the issuance of declaration number, which consists of 12 characters: 98, customs authority code (4 digits), year of registration (2 digits), ordinal number of the declaration (4 digits). Declaration numbers shall be issued by year. At the end of this year, the ordinal number will be reset (e.g. In 2015, the first declaration number will be 98CCCC.150001. In 2016, the first number will be 98CCCC.160001; CCCC is the code of the customs authority);

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2. Document inspection (Step 2): Follow instructions in Article 46 of this document, except for update of information on the System and printing of the declaration from the System.

3. Physical inspection of goods (Step 3): Follow instructions in Article 47 of this document, except for update of information on the System and printing of the declaration from the System.

4. Collect taxes, fees and charges; return the customs declaration (Step 4): Follow instructions in Article 48 of this document.

Article 51. Entering information on declarations into the System

After the System is restored, information on the declarations, classification result, method and scope of inspection, decisions on customs clearance, goods release, putting goods into storage, transit of goods shall be entered into the System.

Part IX

PROCEDURES FOR INSPECTION, DETERMINATION OF NAMES, CODES OF GOODS, AND TAXES THEREON; VERIFICATION AND DETERMINATION OF CUSTOMS VALUES; TAX INSPECTION AND IMPOSITION OF TAX ON EXPORTED GOODS AND IMPORTED GOODS

Section 1. PROCEDURES FOR INSPECTION, DETERMINATION OF NAMES, CODES OF GOODS, AND TAXES THEREON

Article 52. Inspection content

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2. Inspect the declaration of the use of result of prior determination of HS codes, classification result, analysis result together with classification codes of the shipments granted customs clearance previously on the export/import declaration.

3. Inspect the consistency of documents in the customs dossier in terms of goods names, codes, and taxes.

Article 53. Inspection requirements

1. Goods name inspection:

a) Determine whether goods description contain clear and sufficient information about the content, characteristics, structure, and uses of goods that satisfy criteria for names and description of goods in the List of Vietnam’s exports and imports;

b) Compare declared goods names with notes of the corresponding parts, chapters, sub-chapters, headings, and subheadings of the List of Vietnam’s exports and imports; other technical documents in the customs dossier that are related to goods.

2. Goods code inspection:

a) Determine whether goods codes are clear, sufficient, and accurate according to the details of goods classification on the List of Vietnam’s exports and imports;

b) Compare declared names, codes of goods with those on the List of imported goods with vague classifications and List of Vietnam’s exports and imports applicable at the time the declaration is registered.

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a) Compare goods names, codes, and taxes declared with those on the tariff schedules and tax policies applicable at the time the declaration is registered;

b) Determine whether documents in the customs dossier fulfill conditions for applying the tariff schedules effective at the time the declaration is registered (e.g. the exporting country, C/O, method of transport from the exporting country).

The customs official that fails to inspect the goods names, codes, taxes in details as prescribed in Article 52 Section 1 part IX of this document shall be responsible for the loss of tax as prescribed by law.

4. Check and compare the names and codes of confusing goods in corresponding chapters, headings, and subheadings; result of prior determination of HS codes (if any), result of classification, result of analysis together with classification codes of the shipment granted customs clearance previously (if any); codes of similar shipments that were exported or imported (function 2.08).

Article 54. Processing inspection result

1. If the inspection result is satisfactory as prescribed in Article 53 of this document, the information provided in the customs dossier is found accurate and conformable in terms of goods names, codes, and taxes, the customs official shall accept the declaration and update the inspection result on VCIS.

2. In case the declaration is not satisfactory or the declarant is found not declaring the correct goods names, codes, or tax:

a) In case the goods names and codes declared are not sufficient or specific enough as prescribed in Point a Clause 1 and Point a Clause 2 Article 53 of this document, the customs official shall request the declarant to make an additional declaration as prescribed in Article 20 of Circular No. 38/2015/TT-BTC by issuing a “customs directive” (command IDA01/EDA01 – code A).

If the declarant fails to make an additional declaration within 05 days from the day on which the request of the customs is received or the additional declaration is not satisfactory, the customs official shall enter the result into the System and take appropriate actions as prescribed in Point b.2 Clause 1 Article 24 of Circular No. 38/2015/TT-BTC;

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b.1) If goods names, codes can be determined, the customs official shall request the declarant to make an additional declaration as prescribed in Article 20 of Circular No. 38/2015/TT-BTC by issuing a “customs directive” (command IDA01/EDA01 – code A).

If the declarant fails to make an additional declaration within 05 days from the day on which the request of the customs is received or the additional declaration is not satisfactory, the customs official shall enter the result into the System and take appropriate actions as prescribed in Point b.2 Clause 1 Article 24 of Circular No. 38/2015/TT-BTC;

b.2) If the goods names, codes cannot be determined, the customs official shall enter the result into the System for the Director to decide. After the Director grants an approval, the customs official shall request the declarant to provide additional documents as prescribed in Point b.3 Clause 1 Article 24 of Circular No. 38/2015/TT-BTC by issuing a “customs directive” (command IDA01/EDA01 – code A) and perform the following tasks:

b.2.1) Within 05 days from the date of request, if the additional documents provided by the declarant is satisfactory and the customs official is able to determine goods names, codes according to the criteria of the List of Vietnam’s exports and imports, the customs official shall instruct the declarant to make an additional declaration as prescribed in Article 20 of Circular No. 38/2015/TT-BTC and request the Director to consider granting customs clearance after the declarant makes the additional declaration and pays all taxes and fines (if any).

If the declarant fails to make an additional declaration within 05 days from the day on which the request of the customs is received, the customs official shall enter the result into the System and take appropriate actions as prescribed in Point b.2 Clause 1 Article 24 of Circular No. 38/2015/TT-BTC;

b.2.1) Within 05 days from the date of request, if the declarant fails to provide additional documents or the additional documents provided are not sufficient the customs official is able to determine goods names, codes, or taxes, the customs official shall take samples for analysis or carry out a physical inspection of goods as prescribed in Point b.3 Clause 1 Article 24 of Circular No. 38/2015/TT-BTC and report it to the Director of the Sub-department of Customs.

c) In case the tax rates declared are incorrect or the declarant is not eligible for the tax rates declared, the customs official shall request the declarant to make an additional declaration as prescribed in Article 20 of Circular No. 38/2015/TT-BTC by issuing a “customs directive” (command IDA01/EDA01 – code A).

If the declarant fails to make an additional declaration within 05 days from the day on which the request of the customs is received, the customs official shall enter the result into the System and take appropriate actions as prescribed in Point b.2 Clause 1 Article 24 of Circular No. 38/2015/TT-BTC;

d) In case goods names, codes on the notice of result of prior determination of HS codes, goods classification result, or analysis result are not correct:

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If the declarant fails to make an additional declaration within 05 days from the day on which the request of the customs is received, the customs official shall enter the result into the System and take appropriate actions as prescribed in Point b.2 Clause 1 Article 24 of Circular No. 38/2015/TT-BTC;

d.2) If documents in the customs dossier are not sufficient for determining the goods names/codes, the customs official shall take samples for analysis or carry out a physical inspection of goods as prescribed in Point b.3 Clause 1 Article 24 of Circular No. 38/2015/TT-BTC and report it to Director of the Sub-department of customs.

3. If the goods names, codes on documents of the customs dossier and information on the System are suspected of inconsistency or inconformity:

a) If goods are eligible for exemption of physical inspection, the customs official shall request the Director to decide physical inspection of goods as the basis for determining goods names/codes, update the inspection result on VCIS, and follow instructions in Clause 2 Article 24 of Circular No. 38/2015/TT-BTC;

b) For goods subject to physical inspection: follow instructions to Clause 2 Article 24 of Circular No. 38/2015/TT-BTC.

4. Taking samples for analysis serving goods classification:

With regard to goods being sampled for analysis mentioned in Point b.2.2 and Point d.2 Article 54 of this document, according to the result of classification (notice of classification result of the Director of the General Department of Customs or notice of analysis result enclosed with classification codes of Analysis and Classification Center for exports and imports or branches thereof), the customs official shall update result of goods classification and perform the following tasks:

a) If the goods codes declared are the same as those on the notice of classification result or notice of analysis result, the customs official shall accept the declaration and update the inspection result on the System;

b) If the goods codes declared are different from those on the notice of classification result or notice of analysis result, the customs official shall correct the codes and request the declarant to make an additional declaration by issuing a “customs directive” (IDA01/EDA01 command – code A), update the correct codes (function 1.01.07 of the classification database), and apply corresponding tax rates on goods that have been exported/imported imposed by the General Department of Customs.

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Section 2. PROCEDURES FOR INSPECTION, CONSULTATION, AND DETERMINATIN OF CUSTOMS VALUES

Article 55. Inspection of customs values

1. Inspection of declared values

a) Inspection contents:

a.1) Inspect the accuracy and sufficiency of information about the values on the declaration of exported or imported goods or the value declaration (if any). The following information must be inspected closely:

a.1.1) Detailed codes, brand names, origins of goods. To be specific: The goods names declared must be their common trade names with basic qualities of goods such as their structures, materials, contents, power, sizes, shapes, uses, brand names to determine factors that affect or relate to customs values of goods.

Example: Motorbikes and cars must have information about number of seats, brand name, manufacturer, country of origin, design, cylinder capacity, model, and other codes;

a.1.2) Units of measurement must be clear and suitable for characteristics of the goods (m, kg, etc.). If units of measurements are not accurately determined, they must be converted such as how many boxes in a larger box, how much does a box weigh, etc.). The unit of measurements must be consistent with that of goods bearing the same code according to the List of Vietnam’s exports and imports.

a.2) Inspect the conformity of values, delivery conditions on the commercial invoice, bill of lading, or equivalent transport documents as prescribed by law;

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b) Processing inspection result:

b.1) In the case mentioned in Point a.1 or a.2 of this Clause:

b.1.1) If the information about customs values on the export or import declaration or value declaration and the commercial invoice is consistent with the bill of lading or equivalent transport documents, the customs official in charge of document inspection shall inspect the declared values as instructed in Clause 2 of this Article;

b.1.2) If the information about customs values on the export or import declaration or value declaration, or the commercial invoice is not consistent with the bill of lading or equivalent transport documents, or the declared value is suspicious but is not rejected as prescribed in Point b Clause 2 of this Article, the customs official shall request the Director to consider rejecting the declared values on the System. After the Director grants an approval, the customs official shall notify the declarant of the rejection as prescribed in Point a Clause 1 Article 25 of Circular No. 38/2015/TT-BTC by issuing a “customs directive” (command IDA01/EDA01 – code A) and perform the following tasks:

b.1.2.1) If the declarant accepts the rejection and makes an additional declaration within 05 days from the notification date, the customs official in charge of document inspection shall grant customs clearance and make an update as prescribed in Article 58 of this document. The additional declaration shall be made in accordance with Article 20 of Circular No. 38/2015/TT-BTC;

b.1.2.2) If the declarant does not accept the rejection or fails to make an additional declaration within 05 days from the notification date, the customs official in charge of document inspection shall accept the declared values, grant customs clearance, and issue a notice (form No. 15/2015-KTSTQ enclosed with Decision No. 1410/QD-TCHQ dated May 14, 2015 of the Director of the General Department of Customs) which specifies the foundations for rejecting declared values for post-clearance inspection, and make an update as instructed in Article 58 of this document.

b.1.2) If the information about customs values on the export or import declaration or value declaration is missing, inaccurate, or insufficient, or the commercial invoice is not consistent with the bill of lading or other transport documents as prescribed by law, or the declared suspicious as prescribed in Point b Clause 2 of this Article, the customs official take appropriate actions as prescribed in Point c.2 Clause 2 of this Article;

b.1.4) In the case mentioned in Point a.3 of this Clause:

b.1.4.1) Accept the declared value to grant customs clearance as prescribed, make an update as instructed in Article 58 of this document if the notice of prior determination of prices is consistent with the customs dossier and the actual shipment (in case of physical inspection of goods).

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b.1.4.3) Inspect values declared by the declarant as instructed in Clause 2 of this Article and send a report (enclosed with documents proving that the notice of prior determination is not conformable) to the General Department of Customs requesting cancellation of the notice of prior determination of value if it is not consistent with the customs dossier and the actual shipment (in case of physical inspection of goods).

2. Inspection of declared values

a) Inspection contents:

Compare declared values with information about value risks on the value database available at that time. Information about value risks that are goods on the List of exported or imported goods having value risks; goods incurring >0% tax on the value database; exported or imported goods having post-clearance inspection result in terms of customs values; exported or imported goods having inspection result in terms of customs value; discounted imported goods.

b) Exported or imported goods are suspicious in one of the following cases:

b.1) For exported goods:

b.1.1) The declared values are lower than values of identical or similar goods on the List of exported goods with value risks;

b.1.2) The declared values are lower than values of identical or similar goods that have post-clearance inspection result in terms of customs value, which is updated on the customs value information system;

b.1.3) The declared values are lower than the lowest customs value of identical or similar goods that incur >0% tax according to the value database (not compared with suspicious values).

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b.2) For imported goods:

b.2.1) The declared values are lower than values of identical or similar goods on the List of exported goods with value risks;

b.2.2) The declared values are lower than the lowest customs value of identical or similar goods determined by the customs authority or lower than the lowest declared value of identical or similar goods that have been granted customs clearance by the customs according to the value database (not compared with suspicious values).

Identical or similar goods used for comparison are goods exported to Vietnam on the same day or within 60 days before or after the date of export of the goods being inspected. If identical or similar goods cannot be found with thin the aforementioned time limit, the time limit shall be extended to 90 days. The time limit shall be extended if necessary data are still not found.

b.2.3) The declared values are not higher than declared values of imported integrated goods of the same kinds; not higher than declared values of materials that form the imported goods after being converted into the same trading conditions as the goods being inspected.

The time limit for data search is specified in Point b.2.2 of this Clause;

b.2.4) The declared values are lower than values collected by the customs from sources of information mentioned in Article 25 of Circular No. 39/2015/TT-BTC after being converted into the same trading conditions as the goods being inspected;

b.2.5) Imported goods are discounted that the declared value after discount are lower than values of identical or similar goods on value database;

b.2.6) In case identical or similar goods are not found as prescribed in the Circular on customs value of exported and imported goods:

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b.2.6.2) Imported goods have higher quality and are comparable to goods of the same type with lower quality in the database;

b.2.6.3) Imported goods have the same brands, origins in developed countries or group of developed countries and are comparable to goods of the same type from developing countries in the database.

The time limit for data search is specified in Point b.2.2 of this Clause.

c) Processing inspection result:

c.1) IF the declared values are not suspicious, the customs official shall accept them to grant customs clearance and make an update as instructed in Article 58 of this document;

c.2) If declared values are suspicious but not rejected, the customs official shall request the declarant to provide additional documents that are suitable for the customs valuation method prescribed in Circular No. 39/2015/TT-BTC by issuing a “customs directive” (IDA01/EDA01 command – code A) or send a notice of suspicion (form 02A/TBNVTG/XNK in Appendix VI of Circular No. 38/2015/TT-BTC) to the declarant within 08 working hours since the notice of suspicion is signed (in case of paper declaration) and perform the following tasks

c.2.1) If the declarant provides additional documents as requested and wishes to have a consultation, the consultation shall be held via the System (or provided on form 02A/TBNVTG/XNK in Appendix VI of Circular No. 38/2015/TT-BTC in case of paper declaration) within 05 days from the notification date. The customs official in charge of document inspection shall request the Director of Sub-department of Customs to grant customs clearance as prescribed in Article 33 of Circular No. 38/2015/TT-BTC, hold a consultation, and make an update as instructed in Article 56 and Article 58 of this document;

c.2.2) If the declarant does request a consultation or fails to submit additional documents within 05 days from the notification date, the customs official shall accept the declared values to grant customs clearance, issue a notice which specifies the suspicion to serve post-clearance inspection, and update data as instructed in Article 58 of this document.

Article 56. Consultation

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1. Classify the request:

The customs official of the Sub-department of Customs shall follow instructions in Clause 3 Article 25 of Circular No. 38/2015/TT-BTC and perform the following tasks:

a) If the consultation is held by the Sub-department of Customs, the customs official of the Sub-department of Customs shall carry on the tasks in Clause 2 of this Article;

b) If the consultation has to be held by the Customs Department of the province, the Sub-department of Customs where the customs declaration is registered shall issue and send a notice (form 08/PCTV/TXNK in Appendix 1 of this document) together with photocopies of relevant documents to the Customs Department within the day or the next working days from the receipt of the declarant’s request for consultation. When receiving documents from the Sub-department of Customs, the customs official of the Customs Department shall carry on the tasks in Clause 2 of this Article.

2. Collecting information and data

The customs official in charge of consultation shall collect information and prepare documents relevant to the shipment, and information necessary for clarifying suspicions about the declared values. To be specific:

a) Search information about the lines of products, the enterprise, and the enterprise’s export and import available on information systems of customs authorities;

b) Search information about customs values of identical and similar goods on the pricing database system by the deadline mentioned in Point b.2.2 Clause 2 Article 55 of this document. If identical and similar goods are not found on the pricing database system, the scope of search shall be expanded as instructed in Point b.2.6 Clause 2 Article 55 of this document.

In case of consultation about exported goods, the customs official in charge shall search customs value of identical or similar goods that are exported within the time limit mentioned in Point b.1.3 Article 55 of this document.

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d) Information collected must be converted into the same trading conditions, time of export or import (Clause 2 Article 9 of Circular No. 39/2015/TT-BTC) as the shipment;

dd) Aggregate and analyze information collected to assess reliability of information and remove the pieces of information that are not appropriate:

The customs official in charge of consultation shall print the collected information, write the search time, append his/her signature, make a proposal for use of information, and request an approval from the head, and follow instructions in Clause 3 of this Article.

3. Document study and preparation of consultation

a) Document study shall focus on clarification of consistency between documents of the customs dossier, collected information, data and physical inspection result (if physical inspection of goods is mandatory) and the declaration;

b) The questions must focus on clarification of suspicions; avoid cursory and irrelevant questions. Depending on the case, the following information must be clarified:

b.1) Goods, business lines of the enterprise;

b.2) The enterprise’s partners;

b.3) Method of negotiation and conclusion of sale contracts;

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b.5) Payment issues;

b.6) Detailed information about goods;

b.7) Issues related to sale of goods after export (in case of consultation about imported goods);

b.8) Conditions for applying transaction value-based method to imported goods;

b.9) Inconsistencies between consultation documents.

4. Organizing the consultation

a) The customs official in charge of consultation shall request the representative to present his/her ID car and letter of attorney (in case of authorization) before holding the consultation, explain the interests and duties of the declarant, entitlements and duties of the customs authority in order to promote cooperation between the declarant and customs authority to clarify the suspicions about declared values. The person who attends the consultation beyond his/her competence and does not have the letter of attorney shall be refused;

b) Ask questions and listen to responses of the participants; focus on the questions that clarify the suspicions to find inconsistencies in information of the enterprise (responses, export/import dossier, and available information verified by the customs authority).

Notes: It is not required to ask every question or only the prepared questions. The questions should depend on the shipment and development of the consultation session;

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c.1) Accuracy of information about customs valuation;

c.2) Consistency of information about customs values between documents;

c.3) Accuracy of principles, conditions, procedures, and methods for customs valuation prescribed in Circular No. 39/2015/TT-BTC;

c.4) The questions and answers must be recorded fully and accurately in the form of a consultation record.

d) Contents of the consultation record:

The customs official shall record all questions and answers during the consultation and documents submitted by the declaration, and then perform the following tasks:

d.1) If the customs authority does not have good reasons to reject the declared values, the customs official shall write it on the record;

d.2) If the customs authority has good reasons to reject declared values, the customs official shall specify the sources of information used during the consultation, the reasons for rejecting declared values, and reference values (and valuation method prescribed in Circular No. 39/2015/TT-BTC):

d.2.1) If the declarant does not agree with the reasons for rejecting declared values of the customs authority, the customs official shall write it and the reasons on the record.

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The consultation record must be signed by representatives of parties that attend the consultations. Consultation documents must be retained at the place where the consultation is held.

5. Processing consultation result

a) If the consultation is held by Customs Department of the province:

a.1) If there are no good reasons to reject declared values, the customs official in charge of consultation shall issue a notice of consultation result (form 07/TBKQTV/TXNK in Appendix 1 of this document) and send it together with the consultation record to the Sub-department of Customs where the declaration is registered, make an update as instructed in Article 58 of this document; the customs official in charge of document inspection shall grant customs clearance as prescribed;

a.2) In case there are good reasons to reject declared values but the declarant does not agree with them:

a.2.1) The customs official in charge of consultation shall issue a notice of consultation result and send it together with a copy of the consultation record to the Sub-department of Customs where the declaration is registered, request grant of customs clearance, and make an update as instructed in Article 58 of this document;

a.2.2) The customs official in charge of document inspection shall grant customs clearance according to the notice of consultation result or the result on Price Management Information System.

a.1) If there are good reasons to reject declared values and the declarant agrees to make an additional declaration, the customs official in charge of consultation shall issue a notice of consultation result and send it to the Sub-department of Customs where the declaration is registered. According to the consultation result, the customs official in charge of document inspection shall perform the following tasks:

a.3.1) If the customs official in charge of document inspection does not receive the additional declaration within 05 days from the end of the consultation and 30 days from the registration date of the declaration, the customs official shall accept declared values to grant customs clearance and make an update as instructed in Article 58 of this document;

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a.4) If the enterprise’s authorized representative does not attend the consultation or the person who attends is not the enterprise’s authorized representative or does not have the letter of attorney:

a.4.1) The customs official in charge of consultation shall issue a notice of consultation result and send it to the Sub-department of Customs where the declaration is registered for grant of customs clearance and make an update as instructed in Article 58 of this document;

a.4.2) According to the notice of consultation result or the result on the Price Management Information System, the customs official charge of document inspection shall grant customs clearance as prescribed.

b) If the consultation is held at the Sub-department of Customs: the customs officials in charge of consultation and document inspection shall follow instructions in Point a of this Clause except for issuing and sending the notice of consultation result.

6. Consultation documents shall be retained as prescribed.

Article 57. Determination of customs values

The customs official in charge of document inspection shall determine customs value in the cases mentioned in Point 3 Article 3 of Circular No. 39/2015/TT-BTC as follows:

1. Search, analyze, aggregate information and data serving determination of customs value

a) Search information in the pricing database and relevant documents as the basis for determination of values. The determination of customs value must comply with the principles, procedures, and methods prescribed in Circular No. 39/2015/TT-THE MINISTRY OF FINANCE.

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b.1) Assess reliability of sources of information to remove unreliable price of information. Do not use customs values of suspicious goods;

b.2) Convert collected information into the same conditions with the shipment as prescribed in the Regulation on development, management, and use of pricing database of the General Department of Customs.

c) Collected information must be printed with specific sources, collectors, time of collection, and enclosed with documents of the import shipment.

2. Issuance of notice of values

a) Making request for and notice of values

The customs official shall make a request for customs value determination and a notice of customs value (form 02B/TBXDTG/TXNK in Appendix VI of Circular No. 38/2015/TT-BTC (in case of paper declaration) and submit them to the Director of the Sub-department of Customs or Customs Department. The request contains:

a.1) Reasons for determination of customs values

a.2) Available sources of information after converted and assessed for reliability;

a.3) The basis for analysis and calculation when using the mentioned sources of information for determination of customs values;

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a.5) The customs value determined by the customs.

b) Issuing the notice of customs value: the customs official in charge of document inspection shall send the notice of customs value by registered mail or directly within the day on which the notice is signed or the next working day.

3. Updating result of determination of customs values and retention of documents

a) According to the request for determination of customs values and notice of customs value, the customs official shall update the method, result of determination of customs values on the System and notify the declarant of the customs value determined by the customs by issuing a “customs directive” (IDA01/EDA01 command – code A) and make an update as instructed in Article 58 of this document.

In case of imported goods prescribed in Point a Clause 3 Article 3 of Circular No. 39/2015/TT-BTC, apart from updating the customs directly, the customs official shall enter relevant information by IDA01/EDA01 code B and CEA/CEE command to issue a decision on tax imposition on the System.

In case of imported goods prescribed Clause 5 Article 17 of Circular No. 39/2015/TT-BTC, the customs official shall only grant customs clearance after the declarant makes an additional declaration;

b) Documents about determination of customs values shall be retained as prescribed.

Article 58. Data update on Customs Value Data Management System

1. Every information about inspection of declared values, determination of reliability of declared values, consultation and determination of customs values must be updated fully and promptly on Customs Value Data Management System.

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a) The customs official shall update consistency of the declaration and notice of prior determination of value as instructed in Clause 1 Article 55 of this document;

b) The customs official in charge of document inspection shall fully update the inspection contents:

b.1) If the customs dossier is adequate, conformable, and declared values are not suspicious as prescribed in Clause 1 Article 55 of this document, the customs official in charge of document inspection shall change the status to “value inspection completed”;

b.2) If the customs dossier is inadequate, unconformable, and the declarant agrees with the reasons for rejection of the customs, the customs official in charge of document inspection shall update the reasons for rejection and change the status to “value inspection completed”;

b.3) If the customs dossier is inadequate, unconformable, the declared values are suspicious, or the declarant does not agree with the reasons for rejection of the customs authority, or fails to provide additional documents within 05 days from the day on which the customs authority notifies the reasons for suspicion, the customs official in charge of document inspection shall change the status to “suspicious values”, update the reasons for suspicion, change the status to “the declarant does not make additional declaration within 05 days”, “post-clearance inspection”, and “value inspection completed”;

b.4) If the declared values are suspicious and a consultation is requested, the customs official in charge of document inspection shall update the reasons for suspicion and change the status into “consultation at Customs Department/Sub-department of Customs requested”;

b.5) In the case mentioned in Article 55 of this document, the customs official shall update the method of value determination and values determined by the customs authority, and change the status into “value inspection completed”;

b.6) In case the declarant adjusts the prices after the consultation is done, the customs official in charge of document inspection shall update “prices adjusted to consultation result” and change the status into “value inspection completed”.

c) The customs official in charge of consultation shall update the consultation result as follows:

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c.2) Request post-clearance inspection in case there are good reasons to reject declared values but the declarant do not agree with them;

c.3) Update the status and keep monitoring if there are good reasons to reject declared values and the declarant agrees to make an additional declaration; The customs official in charge of document inspection shall update the additional declaration as instructed in Article 56 of this document.

3. The results of inspection, consultation, determination of values must be updated as soon as the inspection, consultation, or valuation is completed, within the day the declarant makes an additional declaration or the succeeding working days.

Section 3. PROCEDURES FOR TAX INSPECTION AND IMPOSITION OF TAX ON EXPORTED OR IMPORTED GOODS

Article 59. General provisions

1. This Section deals with procedures for tax inspection and imposition of tax while following customs clearance procedures for exported or imported goods.

2. Tax inspection and tax imposition prescribed in this Section are carried out during the process of customs procedures for exported or imported goods. The Director of customs official shall appoint officials to follow the steps of this process in a way that is suitable for their conditions.

3. Tax inspection and imposition of tax on exported or imported goods must comply with law and serve the purpose of collecting ample and appropriate state budget revenues.

When imposing tax, the customs official must comply with the Law on Tax administration, tax laws, Decrees, Circulars, and instructional documents on export and import duties, safeguard duties/antidumping tax/countervailing duties, special excise tax, environmental protection tax, VAT, tax administration, and other regulations of this document; tax inspection and tax imposition must be transparent, open, and reasonable.

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5. Tax inspection while following procedures for customs clearance of exported or imported goods in this document only applies to “yellow” and "red” declarations.

6. Samples shall be sent to Analysis and Classification Center and its branches for analysis serving tax inspection and tax imposition in accordance with regulations on analysis and classification applicable at the time of registration of the customs declaration.

Article 60. Tax declaration inspection

1. Inspection of declaration of taxable goods, non-taxable goods, goods eligible for tax exemption or occasional tax exemption

After inspecting the customs dossier, the customs official in charge of customs procedures shall inspect the declared taxable goods, non-taxable goods, and goods eligible for tax exemption or occasional tax exemption, then perform the following tasks:

a) If goods are declared as taxable, not eligible for tax exemption or occasional tax exemption, the customs official shall inspect the tax calculation factors, tax calculation method, tax payable, and conditions for tax deferral mentioned in Clause 2 of this Article;

b) If goods are declared as not subject to export tax, import tax, safeguard duty, antidumping tax, countervailing duty, special excise tax, environmental protection tax, VAT, the customs official shall inspect the basis for determining so according to tax laws, the Law on Tax administration, instructional documents thereof, and relevant legislative documents applicable at the time of registration of the declaration:

b.1) If the inspection result shows that goods are not subject to export tax, import tax, safeguard duty, antidumping tax, countervailing duty, special excise tax, environmental protection tax, VAT, procedures for customs clearance shall be carried on;

b.2) If the inspection result shows that goods are subject to export tax, import tax, safeguard duty, antidumping tax, countervailing duty, special excise tax, environmental protection tax, VAT, the customs official shall inspect the basis and method for tax calculation, tax payable, and conditions for tax deferral mentioned in Clause 2 of this Article.

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D) If goods are declared as eligible for occasional tax exemption beyond the competence of the Sub-department of Customs: inspect the tax calculation factors, tax calculation method, tax payable, and conditions for tax deferral mentioned in Clause 2 of this Article; consider granting tax exemption after customs procedures have been completed;

2. Inspection of tax calculation factors and methods, tax payable, and conditions for tax deferral:

a) Inspection of tax calculation factors:

a.1) Inspect the declared codes of goods, tax rates in accordance with instructions in Section I Part IX of this document;

a.2) Compare the declared goods quantity with the customs dossier; determine the units of measurement and goods quantity;

a.3) Inspect declared customs value in accordance with Section 2 Part IX of this document.

b) Inspect tax calculation method and tax payable:

b.1) Compare the tax calculation method applied by the declarant and that prescribed by regulations of law on tax and relevant legislative documents applicable at the time of registration of the declaration;

b.2) Determine tax payable according to the prescribed tax calculation method.

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c.1) Conditions for 275-day tax deferral are specified in Point a Clause 1 Article 42 of Circular No. 38/2015/TT-BTC and shall be inspected according to the customs dossier and risk management system;

c.2) Conditions for guarantee are specified in Clause 2 Article 43 of Circular No. 38/2015/TT-BTC and shall be inspected according to the customs dossier and risk management system.

d) After inspecting tax factors, tax calculation method, and tax payable, the customs official shall perform the following tasks:

d.1) If the declaration is consistent with the customs dossier, the customs dossier is conformable with law, and the declarant correctly calculates the tax payable, the customs official shall perform the following tasks:

d.1.1) If it is not necessary to carry out physical inspection of goods, consultation, taking samples for analysis, or goods inspection for determination of tax factors, the tax inspection is done; tax documents of the shipment shall be inspected as instructed in Clause 2 Article 64 of this document; customs procedures applicable at the time of registration of the declaration shall be carried on;

d.1.2) If physical inspection of goods is necessary for determination of codes, tax rates, the customs official shall request the Director to make a decision. Physical inspection of goods shall be carried out in accordance with physical inspection of goods applicable at the time of registration of the declaration;

d.1.3) If analysis is necessary for determination of taxable prices and/or codes, tax rates, the customs official shall request the Director to make a decision on sending samples for analysis. The analysis shall comply with regulations on analysis applicable at the time of registration of the declaration.

If the declarant requests a consultation about values, the customs official shall propose the organization of a consultation to the Director. The consultation about values shall be held in accordance with instructions in Section 2 Part IX of this document.

After physical inspection of goods/sample analysis/goods analysis/value consultation is done, if the result shows that the declaration is consistent with the customs dossier and the customs dossier is conformable with law, tax documents of the shipment shall be inspected as instructed in Clause 2 Article 64 of this document. If the result is not satisfactory, tax payable shall be determined as prescribed in Article 61 of this document.

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d.2.1) If it is not necessary to carry out physical inspection of goods, taking samples for analysis, or goods inspection, the customs official shall calculate tax payable according to the declared tax factors and request the Director to impose tax as prescribed in Article 62 of this document;

d.2.2) If physical inspection of goods is necessary for classification (including analysis of goods at Analysis and Classification Centers of the customs), the customs official shall request the Director to make a decision. Physical inspection of goods shall be carried out in accordance with physical inspection of goods applicable at the time of registration of the declaration;

d.2.3) If analysis by a specialized agency is necessary for determination of customs values and/or tax rates, the customs official shall request the Director to make a decision.

d.3) If it is discovered that the declarant does not declare or does not full declare tax factors or there are inconsistencies between documents in the customs dossier, there are inconsistencies between the declaration and the customs dossier, or there are good reasons to suspect that the declarant does not correctly declare tax factors, the customs official shall:

d.3.1) Request the declarant to provide explanation and additional documents about goods as the basis for determination of tax factors;

d.3.2) Request the Director to decide physical inspection of goods and request analysis of goods by specialized agencies

Article 61. Determination of tax payable after the declarant provides additional information, documents, after physical inspection of goods, goods assessment, or price consultation

The customs official in charge of customs procedures shall compare the result of physical inspection of goods, goods assessment, price consultation, the declarant’s explanation, and additional documents with regulations of law on taxation to determine tax factors, tax calculation method, tax payable on the articles and shipment.

1. If the tax factors, tax calculation method, tax payable determined by the customs official is different from those declared by the declarant, tax payable shall be recalculated. The customs official shall send a report to the Director and impose tax as instructed in Article 62 of this document.

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Article 62. Deciding tax imposition

1. According to the tax payable prescribed in Article 61 of this document, the customs official shall propose tax imposition to the Director.

2. The Director shall consider documents of the shipment and the customs official’s report and issue a directive. The directive must specify whether to impose tax, impose tax factors or tax amount, which tax factors to be imposed, and legal basis for tax imposition.

Article 63. Issuing decision on tax imposition

According to the Director’s directive, the customs official in charge of customs procedures shall issue a notice of tax imposition on the System by EDA01/EDA01 command (code B) and CEA/CEE command, create a decision on tax imposition (form 09/QDADT/TXNK in Appendix VI of Circular No. 38/2015/TT-BTC) on the Concentrated Tax Accounting System, and submit it to the Director for official issuance. This decision shall be made into 03 copies.

Article 64. Archiving decision on tax imposition, inspecting tax payment documents, and processing tax information of the shipment

1. After the Director signs the decision on tax imposition, the customs official shall send 01 copy to the taxpayer within 08 working hours and archive 02 copies together with the shipment dossier.

2. If tax has to be fully paid before receiving goods, tax payment documents shall be inspected.

3. Tax information of the shipment shall be immediately updated on relevant database Systems (concentrated accounting program, value database system, MHS, etc.).

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If a decision on tax imposition is found issued against the law, within the working day or the next working day, the customs official shall make a proposal and draft a decision on cancellation of tax imposition (form 10/HQDADT/TXNK in Appendix VI of Circular No. 38/2015/TT-BTC) and submit them to the Director under the same procedures as tax imposition. Information about cancellation of tax imposition shall be updated on concentrated tax accounting program.

Part X

PROCEDURES FOR EXEMPTION OF EXPORT TAX, IMPORT TAX

Section 1. REGISTRATION OF LIST OF EXPORTED OR IMPORTED GOODS ELIGIBLE FOR TAX EXEMPTION

Article 66. Receipt of applications for registration of list of exported or imported goods eligible for tax exemption (hereinafter referred to as duty-free list) (Step 1)

1. For paper duty-free list

Procedures for receiving application for registration of duty-free list:

a) Receive the application submitted by the taxpayer, which consists of:

a.1) A written request for registration of duty-free list (form 14/CVDKDMMT/TXNK in Appendix VI of Circular No. 38/2015/TT-BTC): 01 original copy;

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b) Record the application on the logbook as prescribed;

c) Transfer the application to the unit in charge of registration of duty-free lists for following instructions in Article 67 of this document.

2. For duty-free list registered on VNACCS

VNACCS will automatically receive the application, issue a number of duty-free list to the applicant.

According to the number of duty-free list provided by the applicant, the receiving unit shall perform the following tasks:

a.1) Receive the written request for registration of duty-free list (form 14/CVDKDMMT/TXNK in Appendix VI of Circular No. 38/2015/TT-BTC): 01 original copy;

a.2) Record the application on the logbook as prescribed;

a.3) Transfer the application to the unit in charge of registration of duty-free lists for following instructions in Article 67 of this document.

Article 67. Appointment of customs officials in charge of processing applications (Step 2)

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Article 68. Document inspection (Step 3)

The appointed customs official shall inspect the application and deal with the result as follows:

1. Documents to be inspected:

a) The written request for application of duty-free list;

b) The duty-free list;

c) The monitoring sheet (if not registered on the System);

d) Relevant electronic data on Systems of the customs authority; relevant documents collected by the customs authority.

In case an inspection is necessary for determining fulfillment of conditions for registration of duty-free list, the customs official shall request eh application to provide additional documents such as certificate of investment, certificate of expansive investment, technical-economic thesis, technical documents of the project, technical drawings, description, installation diagram; the Prime Minister’s Decisions or decisions of regulatory agencies competent to approve ODA project/program; decision to approve research project and list of necessary imported goods to serve the project issued by a relevant Ministry; finance lease contract; contract awarding agreement or notice of successful bidder; international agreement to which Vietnam is a signatory, certification of tax-free goods under international agreements issued by competent authorities, etc.

2. Inspection contents:

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b) Inspect fulfillment of conditions for tax exemption:

The customs official in charge of processing documents shall inspect information and documents in the application and compare them with applicable regulations to determine fulfillment of conditions for tax exemption, especially:

b.1) Goods on the duty-free list must be conformable with applicable regulations of law on incentives;

b.2) Duty-free imported goods must be suitable for the field, targets, scale, capacity of the project;

b.3) Duty-free imported goods must be suitable for the technical-economic thesis and technical documents of the project, etc.;

b.4) Duty-free imported goods must satisfy conditions for import prescribed by regulatory Ministries (e.g. on the list of permissible imported goods; goods cannot be manufactured in Vietnam, etc.);

b.5) In case of concessional import tax under international agreements, they must be compared with tax policies and relevant policies.

Article 69. Registration of duty-free list (Step 4)

1. If the application is not eligible for registration of duty-free list

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a.1) If goods on the list are eligible for tax exemption but documents are not adequate, the customs official shall make proposal (form 09/DX/TXNK in Appendix 1 of this document, draft a request for additional document (form 10/TB/TXNK in Appendix 1 of this document), submit them to the head of the customs authority and then send them to the applicant;

a.2) If contents of documents of the application are not clear, the customs official shall make a proposal (form 09/DX/TXNK), draft a request for explanation (form 10/TB/TXNK in Appendix 1), submit them to the head of the customs authority and send them to the applicant; in case of direct explanation to the customs authority, the customs official shall make a record (form 14/BB/TXNK in Appendix 1 of this document);

a.3) If the application is not eligible for tax exemption, the customs official shall make a proposal (form 09/DX/TXNK), draft a notice of ineligibility for registration of duty-free list (form 11/TB/TXNK in Appendix 1 of this document), submit them and all documents to the head of the customs authority for consideration.

After the head approves the proposal, the customs official shall send the notice and all documents to the applicant.

b) For duty-free list registered on VNACCS

The customs official shall make proposal on a case-by-case basis as instructed in Point a of this Clause. The applicant shall be notified via the System as follows:

b.1) Issue identification number: number of applicant/year of registration-0000 (Example: 34CC-2015-0000);

b.2) Notify the applicant of the result (by CTL command), including:

b.2.1) Rejection of registration of duty-free list: CTL (code N);

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After the declarant revises or supplements the duty-free list, the customs official shall follow the steps in Article 68 of this document.

2. If the application is eligible for registration of duty-free list

a) The customs official shall make a proposal (form 09/DX/TXNK in Appendix 1 of this document) and submit it together with documents to the head of the customs authority. According to the proposal, the head of the customs authority shall decide whether to grant an approval. If the head of the customs authority does not grant an approval, the customs official shall notify the applicant as instructed in Clause 1 of this Article;

b) If the head of the customs authority grants an approval, the customs official shall:

b.1) In case of paper duty-free list: Receive 02 original copies of the duty-free list, 01 original copy of the monitoring sheet bearing the signature of the head of the customs authority;

b.2) In case of duty-free list registered on VNACCS:

b.2.1) Issue identification number: number of applicant/year of registration-0000 (Example: 34CC-2015-0000);

Each project will have a separate identification number. Each project may have multiple electronic duty-free list. The issuance of identification numbers must be monitored on a logbook outside the System and updated whenever a duty-free list is approved on the System;

b.2.2) Enter information into the System and accept registration of the duty-free list by CTL command (code A);

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a) Make a proposal (form 09/DX/TXNK in Appendix 1 of this document);

b) Make a note on the duty-free list and monitoring sheet to serve inspection and comparison upon import or post-clearance inspection, enclose them with the dossier and for submission to the head of the customs authority.

4. At the time of registration of the duty-free list, if it is not able to determine whether goods can be manufactured in Vietnam or goods management policies, the customs official shall make a note on the list for the Sub-department of Customs where import procedures are followed to inspect.

5. Write opinions and remakrs on the duty-free list in terms of satisfactoriness of the application for the Sub-department of Customs where import procedures are followed to inspect during customs procedures or post-clearance inspection.

Article 70. Revising duty-free list

If the duty-free list is found incorrect after the registration is certified (goods quantity exceeds the project scale; goods categories are not suitable for targets, purposes of goods, etc.), the customs official in charge of registration has the responsibility to:

1. Make a notification (form 10/TB/TXNK in Appendix 1 of this document) and submit it to the head of the customs authority and then send it to the applicant.

2. Inspect the revision and update the result on the registered list according to the actual scale and targets of the project.

If the duty-free list is registered on VNACCS: after the applicant revise the list on the System by TEB/TEA command, the customs official shall inspect and accept the duty-free list by CTL command (code A).

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Article 71. Revocation of duty-free list

In case the certificate of investment of a project is revoked by a competent authorities, the customs official in charge of registration of the duty-free list has the responsibility to:

1. Make a proposal (form 09/DX/TXNK in Appendix 1 of this document) and submit it to the head of the customs authority for approving the removal of the duty-free list from the System.

2. After the head of the customs authority approves, the customs official shall remove the duty-free list from the System as follows:

a) For paper list: send a notification of revocation of the duty-free list (form 12/TB/TXNK in Appendix 1 of this document) to the applicant;

b) If the list registered on VNACCS: Make a backup outside of the System and remove the list from the System by CTL command (code C).

3. Send notification of suspension of procedures for tax exemption of goods on the removed list to customs authorities nationwide (the notification must bear the signature of the head of the customs authority). The customs authorities that have granted tax exemption to the project according to the removed list shall collect tax arrears as prescribed.

Article 72. Reissuance of duty-free list

1. Receipt of application

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a) The written request for reissuance of the duty-free list which provides explanation for the loss of the duty-free list and the monitoring sheet;

b) The list of exported or imported goods and monitoring sheet of the customs authority through which the last shipment is exported/imported before the loss (01 photocopy certified by the customs authority through which goods are imported).

2. The for reissuance

a) Loss of the duty-free list

The customs official shall:

a.1) review documents, make a proposal (form 09/DX/TXNK in Appendix 1 of this document), draft a notification of cancellation of issued list, submit it to the head of the customs authority for approval;

a.2) Send the notification to Customs Departments of provinces;

a.3) Issue 01 photocopy of the duty-free list certified by the customs authority to replace the lost one.

b) Loss of monitoring sheet:

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b.1) Inspect documents provided by the enterprise; make a proposal (form 09/DX/TXNK in Appendix 1 of this document), draft a notification of cancellation of the lost monitoring sheet (form 13/TB/TXNK in Appendix 1 of this document), submit it to the head of the customs authority for approval (the notification must request Customs Departments of provinces to confirm the quantity of duty-free exported/imported goods according to the list and monitoring sheet, including the numbers and date of issue of the list and monitoring sheets);

b.2) Send the notification to Customs Departments of provinces.

Within 10 days from the receipt of the notification, Customs Departments have the responsibility to:

b.2.1) Review documents about exported or imported goods, export and import data system, determine quantity of duty-free exported/imported goods according to the duty-free list and monitoring sheet that are lost;

b.2.2) Send a confirmation to the customs authority;

b.2.3) Stop granting tax exemption to next shipments on the duty-free list and monitoring sheet until they are reissued.

b.3) The monitoring sheet shall be reissued within 05 working days from the receipt of full confirmations of Customs Departments in the following order:

b.3.1) Inspect confirmations of Customs Departments regarding the quantity of duty-free exported/imported goods according to the duty-free list and monitoring sheet that were issued;

b.3.2) Aggregate the quantity of duty-free exported/imported goods according to the duty-free list and monitoring sheet that were issued;

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b.3.4) Draft a proposal and issue a new monitoring sheet for the remaining goods that are yet to be exported/imported on the lost one;

b.3.5) Write the number of reissuance on the new monitoring sheet.

Article 73. Deadline for receiving, inspecting, registering duty-free list

Customs authorities shall receive, inspect, and process applications for registration of duty-free list within 10 working days from the receipt of adequate documents.

Section 2. TAX EXEMPTION DURING CUSTOMS CLEARANCE

Article 74. Receiving and processing applications for tax exemption (for paper declarations)

1. Receiving applications for tax exemption

The application for tax exemption is the customs dossier prescribed in Article 16 of Circular No. 38/2015/TT-BTC.

After receiving, the head of the customs authority shall appoint customs officials to process the application.

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a) If the application is not satisfactory, the customs official shall make a proposal (form 1 in Appendix 10/TB/TXNK of this document), draft a request for supplementation (form 10/TB/TXNK in Appendix 1 of this document) which specify necessary additional documents, submit them to the head of the customs authority and then send them to the applicant;

b) If the application is satisfactory or the declarant has supplemented it as requested, the customs official shall:

b.1) Inspect the basis for tax exemption, the amount of tax to be exempt, examine application regulations to initiate tax exemption procedures for each declaration as prescribed;

b.2) If goods are eligible for tax exemption, the customs official shall make a proposal (form 09/DX/TXNK in Appendix 1 of this document) and submit it together with the application to the head of the customs authority for approval.

b.2.1) If the head of the customs authority grants an approval: file the proposal in the application and perform next tasks of the customs procedures in part II of this document;

b.2.2) If the head of the customs authority does not approve: draft a notification of rejection (form 11/TB/TXNK in Appendix 1 of this document) and submit it to the head for approval, then send it to the declarant and receive additional explanation (if any).

b.3) If goods are not eligible for tax exemption, the customs official shall:

b.3.1) Make a proposal (form 09/DX/TXNK in Appendix 1 of this document), draft a notification of rejection (form 11/TB/TXNK in Appendix 1 of this document), and submit them together with the application to the head of department for approval before submitting to the head of the customs authority;

b.3.2) Collect tax arrears and impose penalties (if violations are found).

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Article 75. Receiving and processing applications for tax exemption (for electronic declarations)

1. Receiving applications for tax exemption

The application for tax exemption is the customs dossier prescribed in Article 16 of Circular No. 38/2015/TT-BTC.

After receiving, the head of unit shall appoint customs officials to process the application.

2. Processing application for tax exemption

a) If the application is not satisfactory, the customs official shall request the declarant to supplement it on the System. After the head of the customs authority grants an approval, the customs official shall notify the declarant by IDA01/EDA01 command (code A);

b) If the application is satisfactory or the declarant has supplemented it as requested, the customs official shall:

b.1) Inspect the basis for tax exemption, the amount of tax to be exempt, examine application regulations to initiate tax exemption procedures for each declaration as prescribed;

b.2) If goods are eligible for tax exemption, the customs official shall:

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b.2.2) Accept the declaration and carry on the procedures in Part II of this document if the head of the customs authority grants an approval. If the head of the customs authority does not approve, the customs official shall notify the declarant by IDA01/EDA01 command (code A) or request explanation (if any).

b.3) If goods are not eligible for tax exemption, the customs official shall:

b.3.1) Request the head of customs authority to reject tax exemption on the System;

b.3.2) Collect tax arrears and impose penalties (if violations are found) and notify the declarant if the head of the customs authority grants an approval.

3. If a duty-free list is mandatory, the System will automatically deduct the quantity of goods according to the duty-free list.