To: Customs Departments of provinces and cities.

From September 8 to September 10, 2015, the General Department of Customs hold a meeting to make a preliminary summing-up to access the implementation of the Law on Customs 2014 and guiding documents on customs procedure and tax administration with respect to exports and imports in Hanoi and Ho Chi Minh City. At the meeting, the General Department of Customs received some feedback on difficulties encountered by the community of enterprises and associations during the implementation of customs procedure due to different implementation in customs procedures at different customs agencies.

In order to ensure the transparent and unanimous implementation of customs procedures, the General Department of Customs requests Customs Departments of provinces and cities (hereinafter referred to as provinces) to direct affiliated Sub-department of Customs to comply with the Law on Customs 2014, Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government, Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance, and customs procedure issued together with Decision No. 1966/QD-TCHQ dated July 10, 2015 of the General Department of Customs with the following regulations:

1. Regarding inspection of customs documents

During the implementation of electronic customs procedures according to regulations in force, some Sub-department of Customs still require enterprises to submit customs documents with respect to declaration classified into green lane or customs documents that are submitted electronically to customs authority are still required the hard copies. To deal with this issue, the General Department of Customs requests the agencies to seriously comply with regulations on inspection of documents as follows:

- Regarding green-lane declaration: Pursuant to Clause 2 Article 6 of Decision No. 1966/QD-TCHQ, the system shall automatically inspect information of the declaration and move to Step 4 (Inspection of fulfillment of tax liability, fees and charges). Accordingly, the customs officials may not require customs declarants to submit customs documents for inspection with respect to green-lane declaration.

- Regarding yellow- and red-lane declaration: Pursuant to Clause 2 Article 3 of Circular No. 38/2015/TT-BTC, customs declarants may submit customs documents electronically via customs electronic data processing system or submit hard copies. The Clause 2 Article 7 of Decision No. 1966/QD-TCHQ prescribes that the customs official shall inspect customs documents being submitted directly or via the system. Accordingly, the customs authority shall accept the electronic or hard copy of customs documents submitted by the customs declarants. All customs officials are requested not to require customs declarants to submit hard copies of customs documents for inspection when they inspect documents classified into yellow- or red-lane.

The Customs Departments of provinces are requested to provide strict direction and enhance the inspection; any violation discovered shall be subject to sanctions and reported to the General Department of Customs.

...

...

...

Some Sub-department of Customs are reported that they did not approve or impose penalties for administrative violations for cases of textile and garment export without “Made in Vietnam” labels or with “Made in Vietnam” labels on containers but without “Made in Vietnam” labels on the products or the labels are printed in another language (other than English).

To deal with this issue, pursuant to Clause 3 Article 5 Decree No. 89/2006/ND-CP dated August 30, 2006 of the Government, the labeling for exports shall be made according to the sale contract concluded between the import foreign organization or individual and the export enterprise. The export enterprise shall be held accountable for the labeling on the exported products to the import foreign organization or individual and not subject to inspection conducted by the customs authority.

The Customs Departments of provinces are required to direct affiliated Sub-department of Customs to comply with Decree No. 89/2006/ND-CP.

3. Regarding physical verification of export apparel products from import materials

The General Department of Customs has received feedback from enterprises and Textile and Apparel Association that some Sub-department of Customs requires detailed declaration of every composition of textile upon material import, export, and comparison with the material composition label on the exported products and imposes administrative violations on enterprises due to their deviation of textile composition.

To deal with this issue, the General Department of Customs requires Customs Departments of provinces or cities to direct affiliated Sub-department to comply with the following regulations:

When the export apparel products from imported materials undergo physical verification, the customs authority must accept minor deviation of textile composition upon the comparison between the material composition on the exported products and the imported materials in case that deviation does not change the HS code of the imported goods and the policies on management of exported or imported goods for the consignment (if any).

4. Regarding goods for preservation

General Department of Customs has received feedback from enterprises and Textile and Apparel Association that some Sub-department of Customs rejects the application for preservation of goods sent by the enterprise as well as provide explanation although the enterprise has sent the application and the registration of specialized inspection issued by the specialized inspection agency.

...

...

...

5. Regarding confirmation of goods through the customs supervision area regarding goods subject to electronic customs declaration

 Some Sub-department of Customs at the checkpoint are reported that, during the confirmation of goods through the customs supervision area registered at the Sub-department of Customs outside the checkpoint area, request declarants to present manifest for comparison, other than the list of containers, the list of goods.

To deal with this issue, the General Department of Customs requires Customs Departments of provinces and cities to direct affiliated Sub-department of Customs to comply with regulations on confirmation of goods through customs supervision area with respect to goods subject to electronic customs declaration as follows:

Pursuant to Article 52 of Circular No. 38/2015/TT-BTC and Part V of Decision No. 1966/QD-TCHQ, the customs authority shall, according to the list of containers and the list of goods prescribed in Form No. 29/DSCT/GSQL, Form No. 30/DSHH/GSQL of Appendix V issued together with Circular No. 38/2015/TT-BTC issued by the declarant for comparison with information on the Supervision system and confirmation of goods through the supervision area on the system, not require the customs declarant to present printed electronic customs declaration, manifest or any documentary evidence used for comparison.

6. Regarding signature, seal and confirmation on the printed electronic customs declaration

Some customs officials are reported that they still have used the “customs clearance” seal on the customs declaration being granted customs clearance on the system.

To deal with this issue, pursuant to the Law on Customs, Decree No. 08/2015/ND-CP, Circular No. 38/2015/TT-BTC, and Decision No. 1966/QD-TCHQ, the customs officials may not bear their signatures, seals and confirmation on the electronic customs declaration printed from the system. With regard to some regulatory agencies that have not provided equipment for looking up data on electronic customs declaration as prescribed in Clause 9 Article 25 of Decree No. 08/2015/ND-CP, the General Department of Customs shall provide separate guiding documents for each case concerning confirmation on the printed electronic customs declaration. All relevant agencies are required to provide confirmation on the electronic customs declaration as prescribed by the General Department of Customs (up to now, the General Department of Customs has issued 2 guiding documents including No. 5259/TCHQ-GSQL dated June 9, 2015 and 6397/TCHQ-GSQL dated July 15, 2015).

7. Regarding duty refund claim for imported goods for manufacture of exported goods

Some customs agencies are reported that they, during their process of tax refund documents on imported goods for manufacture of exported goods, required customs declarant to present export customs declaration, bill of lading, invoices, packing list, etc. for confirmation of “Compared”.

...

...

...

Pursuant to Article 119 Circular No. 38/2015/TT-BTC, the customs declarant may only claim for duty refund during following the duty refund procedures regarding exported goods The claim must specify (1) number of declarations of imported goods claimed for duty refund, number of declarations of exported goods, number of contract, etc.; (2) the paid import duty, the claimed refund of import duty; (3) number of payment documents regarding payment via banking; (4) goods exported as prescribed in Article 53 Circular No. 38/2015/TT-BTC. Accordingly, the customs declarant is not required to submit other documentary evidence other than claim for duty refund in the set of claim for duty refund. The customs authority shall inspect the claim for duty refund according to the information on its system and may not require the customs declarant to present other documentary evidence (bill of lading, invoices, packing list, printed electronic customs declaration, etc.).

8. Regarding period over which the duty for re-imported goods being exempt from duty

Some Sub-departments of Customs are reported that they still collect duty from the re-imported goods eligible for duty exemption.

To this issue, pursuant to Clause 4 Article 47 of Decree No. 08/2015/ND-CP prescribing that “The customs authority may not collect duty from the re-imported goods prescribed in Clause 1 of this Article, if the customs declarant, at the time of re-import procedures, submit the adequate duty exemption documents as prescribed”.

Accordingly, the Customs Departments of provinces are required to direct affiliated Sub-department of Customs to comply with the following unanimous regulations:

If the customs declarant submits the adequate duty exemption documents as prescribed at the time of re-import procedures, the customs authority must not collect duty and carry out the re-import procedures before the deadline prescribed in Article 23 of the Law on Customs.

9. Regarding registration of time of the goods undergo physical verification

Some Sub-departments of Customs are reported that they require customs declarants to register the period over which the goods undergo the physical verification to the Group or Team of supervision.

According to current regulations, there is no regulation that the customs declarant is required to register the period over which the goods undergo the physical verification to the Group or Team of supervision. All relevant agencies are required to comply with Article 8 of Decision No. 1966/QD-TCHQ on physical verification of goods. If there is a cooperation between the Sub-department of Customs where the declaration is registered and the Group or the Team of supervision, they shall exchange the information about the period of physical verification of goods with the declarant and the declarant is not required to register the period of physical verification of goods with the Group or the Team of supervision.

...

...

...

PP. DIRECTOR GENERAL
DEPUTY DIRECTOR GENERAL




Vu Ngoc Anh