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| MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIETNAM |
| No. 662/QD-TCHQ | Hanoi, April 13, 2011 |
DECISION
ON SELECTIVITY AND CUSTOMS INSPECTION APPLICABLE TO IMPORTS AND EXPORTS SENT VIA INTERNATIONAL AIR EXPRESS
DIRECTOR GENERAL OF GENERAL DEPARTMENT OF CUSTOMS
Pursuant to Law on Customs dated 2001 and Law on amendments to Law on Customs dated 2005;
Pursuant to Decree No. 154/2005/ND-CP dated December 15, 2005 of the Government providing guidance on Law on Customs on customs procedures, customs supervision and inspection;
Pursuant to Decision No. 02/2010/QD-TTg dated January 15, 2010 of the Prime Minister defining the functions, tasks, entitlements and organizational structure of General Department of Customs affiliated to Ministry of Finance;
Pursuant to Decision No. 78/2010/QD-TTg dated November 30, 2010 of the Prime Minister on the level of value of imports sent via the express delivery services eligible for duty exemption;
Pursuant to Circular No. 100/2010/TT-BTC dated July 9, 2010 of the Ministry of Finance on customs procedures applicable to imports and exports sent via international air express;
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DECIDES
Article 1. Promulgating together with this Decision a Regulation on selectivity and customs inspection applicable to imports and exports sent via international air express.
Article 2. This Decision comes into force from April 15, 2011. The Regulation on selectivity and customs inspection applicable to imports and exports issued together with Decision No. 1807/QD-TCHQ dated July 27, 2010 of General Department of Customs.
Article 3. Heads of units affiliated to General Department of Customs shall implement this Decision./.
PP. DIRECTOR GENERAL
DEPUTY GENERAL DIRECTOR
Vu Ngoc Anh
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
ON SELECTIVITY AND CUSTOMS INSPECTION APPLICABLE TO IMPORTS AND EXPORTS SENT VIA INTERNATIONAL AIR EXPRESS
(Issued together with Decision No. 662/QD-TCHQ dated April 13, 2011 of Director General of General Department of Customs)
Article 1. Selectivity and customs inspection applicable to imports prescribed in Article 5 of Circular No. 100/2010/TT-BTC.
1. Imports of channel 1: including materials and commercial documents; imports eligible for regime of privileges and immunities as prescribed; imports not liable to import duties, including non-dutiable imports and imports liable to duty (without agreements between consignors and consignees) but eligible for duty exemption as prescribed in regulations of law in force, other than imports prescribed in Clause 3 of this Article.
Customs inspection: the imports in this Channel shall be eligible for physical verification exemption. If necessary, the Head of Sub-department of Customs shall carry out random physical verification of between 1% and 5% of the whole channel. The physical verification shall be carried out using cargo scanners. If there is any violation in terms of a consignment, the physical verification shall be carried out manually for the whole consignment.
2. Imports of channel 2: including imports liable to import duties, with declared value of up to VND 20 million.
Customs inspection: all imports shall be undergone physical verification using cargo scanners. If necessary, the Head of Sub-department of Customs shall carry out physical verification of between 3% and 5% of the whole channel.
3. Imports of channel 3: including imports mentioned in the list of imports under specialized management, imports with conditions, imports liable to import duty, with declared value of up to VND 20 million, imports subject to major inspection prescribed by specialized agencies, goods with unidentified declaration, and goods in doubt about declared value as prescribed.
Customs inspection: all imports shall be undergone physical verification manually. Regarding imports in the form of investments, processing, production for export, and business shall be undergone physical verification in conformity with their types of imports.
Article 2. Selectivity and customs inspection applicable to exports prescribed in Article 5 of Circular No. 100/2010/TT-BTC.
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. Exports being exports liable to export duty, exports mentioned in the list of goods under specialized management, exports with conditions, exports subject to major inspection prescribed by specialized agencies shall be undergone physical verification using cargo scanners. The Head of Sub-department of Customs shall consider deciding the consignments that are undergone physical verification manually.
Article 3. Sticking color papers on parcels and packages for selectivity applicable to imports prescribed in Point 1.1, Clause 1 Article 7 of Circular No. 100/2010/TT-BTC.
Pursuant to the Decision of Sub-department of Customs on contents of customs declaration for good selectivity, each channel of imports shall be marked by sticking different color papers on each parcel and package before completion of the selectivity, in particular:
- Imports of channel 1: blue/green papers (other than materials or commercial documents);
- Imports of channel 2: yellow papers;
- Imports of channel 3: red papers;
Article 4. Implementation
1. Directors of Customs Departments of relevant provinces and cities shall implement this Regulation.
2. If there is any difficulty beyond the competence of Directors of Customs Departments of the provinces or cities during the implementation, they shall report to the General Department of Customs for guidance.
- 1Circular No. 100/2010/TT-BTC of July 09, 2010, providing for customs procedures for imports and exports sent via international air express delivery services
- 2Decision No. 02/2010/QD-TTg of January 15, 2010, defining the functions, tasks, powers and organizational structure of the General Department of Customs under the Ministry of Finance
- 3Decree no. 154/2005/ND-CP of December 15, 2005 detailing the implementation of a number of articles of the customs law regarding customs procedures, inspection and supervision
- 4Law No. 42/2005/QH11 of June 14, 2005 on amendment of and addition to a number of articles of The Law on Customs
- 5Law No. 29/2001/QH10 of June 29, 2001 promulgated by The National Assembly on Customs Law
Decision No. 662/QD-TCHQ dated April 13, 2011, on selectivity and customs inspection applicable to imports and exports sent via international air express
- Số hiệu: 662/QD-TCHQ
- Loại văn bản: Quyết định
- Ngày ban hành: 13/04/2011
- Nơi ban hành: Tổng cục Hải quan
- Người ký: Vũ Ngọc Anh
- Ngày công báo: Đang cập nhật
- Số công báo: Đang cập nhật
- Ngày hiệu lực: 15/04/2011
- Ngày hết hiệu lực: 03/01/2017
- Tình trạng hiệu lực: Kiểm tra
