|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
|
No. 128/2013/TT-BTC |
Hanoi, September 10, 2013 |
Circular
On customs procedures, customs supervision and inspection; export tax, import tax, and administration of tax on exported goods and imported goods
Pursuant to the Law on Customs No. 29/2001/QH10 dated June 29, 2011 and the Law on the amendments to The Law on Customs No. 42/2005/QH11 dated June 14, 2005;
Pursuant to the Law on Export and import tax No. 45/2005/QH11 dated June 14, 2005;
Pursuant to the Law on Tax administration No. 78/2006/QH11 dated November 29, 2006 and the Law on the amendments to the Law on Tax administration No. 21/2012/QH13 dated November 20, 2012;
Pursuant to the Law on State budget No. 01/2002/QH11 dated December 16, 2002;
Pursuant to the Law on Value-added tax No. 13/2008/QH12 dated June 03, 2008;
Pursuant to the Law on special excise duty No. 27/2008/QH12 dated November 14, 2008;
Pursuant to the Law on Environmental protection tax No. 57/2010/QH12 dated November 15, 2010;
Pursuant to the Law on Inspection No. 56/2010/QH12 dated November 15, 2010;
Pursuant to the Government's Decree No. 16/2001/NĐ-CP dated May 02, 2001 on organization and operation of finance lease companies and the Government's Decree No. 65/2005/NĐ-CPdated May 19, 2005 on amendments to some Articles of the Decree No. 16/2001/NĐ-CP;
Pursuant to the Government's Decree No. 66/2002/NĐ-CP dated July 01, 2002 on limits on luggage of people on exit and entries, limits on tax-free gifts;
Pursuant to the Government's Decree No. 154/2005/NĐ-CP dated December 15, 2005 on customs procedures, customs supervion and inspection;
Pursuant to the Government's Decree No. 12/2006/NĐ-CP dated January 23, 2006, detailing the implementation of the Law on Trade applicable to international goods trade and the activities of agents, trading, processing, and transiting of goods with foreign partners;
Pursuant to the Government's Decree No. 23/2007/NĐ-CP dated February 12, 2007 elaborating the implementation of the Law on Commerce on goods trading and other activities related to goods trading of foreign-invested companies;
Pursuant to the Government's Decree No. 29/2008/NĐ-CP dated March 14, 2008 on industrial parks, export-processing zones and economic zones;
Pursuant to the Government's Decree No. 123/2008/NĐ-CP dated December 08, 2008 elaborating and providing guidance on the implementation of the Law on Value-added tax and the Government's Decree No. 121/2011/NĐ-CP dated December 27, 2011 on amendments to the Government's Decree No. 123/2008/NĐ-CP;
Pursuant to the Government's Decree No. 26/2009/NĐ-CP dated March 16, 2009 elaborating the implementation of a number of articles of the Law on special excise duty and the Government's Decree No. 113/2011/NĐ-CP dated December 08, 2011 on amendments to the Government's Decree No. 26/2009/NĐ-CP;
Pursuant to the Prime Minister’s Decision No. 33/2009/QĐ-TTg dated March 02, 2009 on promulgation of financial policies on border-gate economic zones;
Pursuant to the Government's Decree No. 93/2009/NĐ-CP dated October 22, 2009 on the management and use of foreign non-governmental aid;
Pursuant to the Government's Decree No. 87/2010/NĐ-CP dated August 13th 2010, detailing the implementation of a number of articles of the Law on Export and import tax;
Pursuant to the Government's Decree No. 67/2011/NĐ-CP dated August 08, 2011 elaborating and providing guidance on the implementation of the Law on Environmental protection tax and the Government's Decree No. 69/2012/NĐ-CP dated September 14, 2012 on amendments to Clause 3 Article 2 of the Government's Decree No. 67/2011/NĐ-CP;
Pursuant to the Government's Decree No. 07/2012/NĐ-CP dated February 09, 2012 on the agencies appointed to carry out specialized inspections;
Pursuant to the Government's Decree No. 83/2013/NĐ-CP dated July 22, 2013 elaborating the implementation of a number of articles of the Law on Tax administration and the Law on the amendments to the Law on Tax administration;
Pursuant to the Government's Decree No. 118/2008/NĐ-CP dated November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance.
The Minister of Finance promulgates a Circular on customs procedures, customs supervion and inspection, export tax, importax and administration of tax on exported goods and imported goods:
Part I
GENERAL GUIDELINES
Article 1. Scope of regulation
This Circular specifies the customs procedures, customs supervion and inspection of exported goods, imported goods and goods in transit; exported, imported vehicles and vehicles in transit, export tax, import tax, and administration of tax on exported goods and imported goods.
Article 2. Goods not subject to export tax and import tax
The goods specified in Article 2 of the Government's Decree No. 87/2010/NĐ-CP dated August 13, 2010, detailing the implementation of a number of articles of the Law on Export and import tax are not subject to export tax and import tax.
Article 3. Rules for carrying out customs procedures, customs supervision, customs inspection, and tax administration
1. The customs procedures, customs supervion, customs inspection, and tax administration shall comply with Article 3 of the Government's Decree No. 154/2005/NĐ-CP dated December 15, 2005 on customs procedures, customs supervion and customs inspection; Article 4 of the Law on Tax administration, which is amended in Clause 1 Article 1 of the Law on the amendments to the Law on Tax administration No. 21/2012/QH13 dated November 20, 2012.
2. Customs authorities shall manage risks to customs procedures, customs inspection, customs supervion, and tax administration of exported/imported goods, exported/imported vehicles and vehicles in transit in accordance with law.
Article 4. Post-customs clearance inspections
Customs dossiers, imported and exported goods that are granted customs clearance are the objects of post-customs clearance inspections according to Article 32 of the Law on Customs No. 42/2005/QH11, Chapter X of the Law on Tax administration No. 78/2006/QH10, Clause 24 Article 1 of the Law on the amendments to the Law on Tax administration No. 21/2012/QH13, the Decree No. 83/2013/NĐ-CP Chapter VI of the Decree No. 154/2005/NĐ-CP and part VI of this Circular.
Article 5. Rights and obligations of declarants, taxpayers, responsibilities and entitlements of customs authorities and customs officers
1. Declarants and taxpayers shall exercise their rights and fulfill their duties specified in Article 23 of the Law on Customs; Article 6, Article 7 and Article 30 of the Law on Tax administration, which are amended in Clause 3, Clause 4 and Clause 7 Article 1 of the Law on the amendments to the Law on Tax administration No. 21/2012/QH13; Article 56 of the Decree No. 154/2005/NĐ-CP and Article 5 of the Decree No. 83/2013/NĐ-CP
2. The restructured companies shall inherit the rights and fullfill the tax obligation in accordance with Article 55 of the Law on Tax administration. In particular:
a) Converted companies shall inherit the obligations and entitlements pertaining to taxation, incentives pertaining to customs procedures and export tax payment procedure of the old companies.
b) The companies being amalgamated, merged, divided or split shall apply the 275-day tax payment deadline to raw materials and supplies (hereinafter referred to as raw materials)imported for producing exports according to Article 38 of the Decree No. 83/2013/NĐ-CP and Clause 1 Article 20 of this Circular when:
b.1) Both transferor and transferee companies meet the conditions.
b.2) The new companies that are established from the divided company that meets the conditons
c) If the company amalgamated, merged, split, divided falls into other cases, the Director of the Customs Department of the province or city where its head office is situated shall decide the application of the 275-day tax payment deadline according to Article 38 of the Decree No.83/2013/NĐ-CP and Clause 1 Article 20 of this Circular.
3. The declarant, the taxpayer shall certify, append signatures and seals on the documents in the customs dossier, supplementary declaration, liquidation dossier, application for registration of tax-free goods, tax settlement dossier, application for tax exemption, tax reduction, tax refund, tax cancellation, application for settlement of tax, fines for late payment, overpaid tax, application for tax deferral, application for tax payment in instalments, application for prior determination of HS codes, application for prior determination of customs value, application for prior certification of goods origins, application for certification of tax obligation fulfillment, application for writing off tax debts, late payment interest, fines; the papers that are photocopies, other documents issued by foreigners in the form of emails, fax, telex, etc. that are submitted to the customs authority as guided in this Circular, and take responsibility before the law of the accuracy, truthfulness, and legitimacy of such documents. If the photocopy has multiple pages, the declarant or the taxpayer shall certify, append signatures and seals on the first page and append overlapping seals on every page.
The documents that are not written in Vietnamese or English must be translated into Vietnamese, and the declarant shall be responsibility for the accuracy of such translation.
4. The customs authority and customs officers shall exercise the rights and discharge the responsibility specified in Article 27 of the Law on Customs; Article 8 and Article 9 of the Law on Tax administration, which are amended in Clause 5 and Clause 6 of the Law on the amendments to the Law on Tax administration No. 21/2012/QH13; Article 57 of the Decree No.154/2005/NĐ-CP
5. The customs authority may consider approving the physical verification and granting customs clearance after office hours based on prior written (or faxed) registration of the declarant and the condition of the customs authority. If the office hours are over during a physical verification, the verification shall continue without the written request of the declarant.
6. Cooperation between the customs authority and the declarant or taxpayer.
a) The customs authority shall provide guidance on the customs procedures, provide information, documents, disclose the customs procedures and taxation procedure for the declarant or taxpayer to comply with legislation on customs, taxations, exercise their rights and discharge their responsibility in accordance with law.
b) The declarant or taxpayers shall responsively provide the customs authority with information about goods and vehicles exported, imported, in transit, and the violations of customs law in order to ensure healthy competition.
c) The customs authority and the declarant or taxpayer may cooperate or exchange information via a memorandum in order to ensure the fulfillment of obligations and responsibilities of both parties.
Part II
CUSTOMS PROCEDURES, CUSTOMS SUPERVISION, CUSTOMS INSPECTION, AND ADMINISTRATION OF TAX ON COMMERCIAL EXPORTS AND IMPORTS
Chapter I
GENERAL GUIDANCE ON CUSTOMS PROCEDURES AND TAX ADMINISTRATION
Article 6. Commercial exports and imports
Commercial exports and imports include:
1. Goods exported and imported under sale contracts;
2. Goods temporarily imported for re-export (hereinafter referred to as temporarily imported goods);
3. Goods in transit;
4. Goods exported or imported as raw materials for export production;
5. Goods exported or imported to execute processing contracts with foreign traders;
6. Goods exported or imported to serve project execution;
7. Goods exported or imported across the border under regulations of the Prime Minister on management of border trading with bordering countries;
8. Commercial exports and imports of organizations and individuals that are not traders;
9. Exported goods and imported goods of export processing companies;
10. Goods moved in and out of tax-suspension warehouse;
11. Goods that are temporarily imported or temporarily exported for exhibition;
12. Machinery and equipment for making moulds or models that are temporarily imported or temporarily exported to serve construction, execution of projects, testing, research.
Article 7. Prior determination of HS codes of exported goods and imported goods (hereinafter referred to as prior determination of HS codes)
1. Prior determination of HS codes of exported goods and imported goods shall be carried out before the customs procedure is initiated at the request of the applicant.
2. The application for prior determination of HS codes consists of:
a) The written request for prior determination of HS codes (the form No. 01/XĐTMS/2013 Appendix III to this Circular): 01 original copy;
b) The contract with the foreign party to sell the goods being applied for prior determination of HS codes: 01 photocopy;
c) Technical document describing in details the composition, properties, structure, features, and operation of the goods: 01 original copy;
d) The catalogue or image of the goods: 01 photocopy;
dd) Goods samples if requested by the customs authority;
e) The manifest of documents in the application for prior determination of HS codes: 01 original copy.
3. Procedure for prior determination of HS codes:
a) The applicant for prior determination of HS codes shall:
a.1) Complete the form of application for prior determination of HS codes (the form No. 01/XĐTMS/2013 in Appendix III to this Circular)
a.2) Submit the sufficient application for prior determination of HS codes specified in Clause 2 of this Article to the Customs Department of the province or city where customs procedures are follow at least 90 days before the date of export or import;
a.3) Provide information and documents to clarify the application for prior determination of HS codes to the Customs Department of the province (hereinafter referred to as Customs Department) or the General Department of Customs at their request;
a.4) Notice the Customs Department within 10 days if any change in the goods is made, specifying the reasons and date of such change.
a.5) Request the General Department of Customs to grant an extension of the notification of result of prior determination of HS codes when it expires, provided the information, documents, goods samples and laws related to prior determination of HS codes are not changed.
b) The customs authority:
Based on the law, database about goods classification, tax imposed by the customs authority, and the application for prior determination of HS codes, the customs authority shall:
b.1) The Customs Department shall check the application and:
b.1.1) Send the applicant a written notification of refusal of prior determination of HS codes within 05 working days from the day on which the application is received if the sale contract is not directly executed by the applicant;
b.1.2) Request the applicant to provide additional information, evidence, or documents within 05 working days from the day on which the application is received if the sale contract is directly executed by the applicant but the application for prior determination of HS codes or information in the application form is not sufficient;
b.1.3) If the sale contract is directly executed by the applicant and the application is sufficient, within 05 working days the Customs Department shall send the General Department of Customs the suggested HS codes of the goods, the reasons, the basis and the application for prior determination of HS codes submitted by the applicant.
b.1.4) While considering the suggested HS codes of the goods, if the information in the documents is consistent but the analysis or verification of goods is necessary for determination of goods characteristics, the Customs Department shall send a request the provision of goods samples in writing. The sample shall be sent for analysis or verification in accordance with Clause 8 and Clause 9 Article 17 of this Circular.
Within 05 working days from the day on which the analysis or verification result is given, the Customs Department shall send the General Department of Customs the suggested HS codes, the reasons, and the application for prior determination of HS codes submitted by the applicant together with the notice of verification or analysis results.
The application and result shall be updated on the database about goods application and taxation of the customs authority.
b.2) The General Department of Customs shall check the application and suggestion of the Customs Department, then:
b.2.1) The Director of the General Department of Customs shall send a written notification of the result of prior determination of HS codes (the form No. 02/TB-XĐTMS/2013 in Appendix III to this Circular) within 25 working days from the day on which the sufficient documents sent by the Customs Department is received (for usual goods) or within 90 working days from the day on which sufficient documents are received (if the goods need analyzing, certifying, or are complicated). The written notification of the result of prior determination of HS codes (hereinafter referred to as notification of HS codes)shall be sent to the applicant, the Customs Department, updated on the database of the customs authority, and posted on the website of the General Department of Customs;
b.2.2) If the information or basis for prior determination of HS codes is not sufficient, within 05 days from the day on which sufficient documents sent by the Customs Department are received, the General Department of Customs shall request the applicant in writing to provide additional information or documents.
The time limit for processing the application begins when the General Department of Customs receives sufficient information and documents from the applicant.
b.2.3) If verification must be carried out by the foreign authority, the time limit for verification shall comply with the agreement signed with the foreign party. The time limit for processing the application begins when the General Department of Customs receives the verification result given by the foreign authority.
4. Validity of the notification of HS codes:
a) The notification of HS codes is not effective if the actual goods being exported or imported are not consistent with the goods stated in the application.
b) The notification of HS codes is valid for no more than 03 year from the day on which it is signed by the Director of the General Department of Customs.
c) After the 03-year period, if the information, documents, goods samples, and basis for issuing the notification of HS codes are not changed, the General Department of Customs shall consider granting an extension of the notification of HS codes at the request of the applicant.
d) The Director of the General Department of Customs shall amend or replace the notification of HS codes (the form No. 03/TT-XĐTMS/2013 in Appendix III to this Circular) if the notification is found improper. The amendment or replacement of the notification of HS codes takes effect from the day on which it is signed.
dd) The notification of HS codes expires when the law being the basis for issuing the notification of HS codes is amended or superseded. The expiration date is the day on which the amendment or replacement of law being the basis for issuing the notification of HS codes takes effect.
e) The Director of the General Department of Customs shall invalidate the notification of HS codes if documents in the application for prior determination of HS codes are found inaccurate or untruthful.
5. The notification of HS codes is the basis for stating HS codes on the customs declaration and shall be submitted together with the customs dossier (01 photocopy) when following customs procedures.
6. The applicant shall send a petition to the Ministry of Finance if the applicant does not concur with the decision made by the Director of the General Department of Customs.
Article 8. Prior determination of value of exported goods and imported goods (hereinafter referred to as prior determination of value)
1. Conditions for prior determination of value
a) The method for determining the taxable prices, additions, deductions of exported goods and imported goods shall be determined in advance if the applicant that requests the prior determination of value has not exported or imported the exact same goods.
b) Apart from satisfying the conditions in Point a of this Clause, the applicant for prior certification of prices must:
b.1) Have engaged in export and import for at least 365 days up to the day on which the application for prior determination of value is submitted. Within the 365-day period, the application must:
b.1.1) Not be present in the list of entities penalized for smuggling across the border made by the customs authority;
b.1.2) Not be present in the list of entities penalized for tax evasion or tax fraud pertaining to export and import made by customs authority;
b.2) Have made payment via bank by opening L/C for all exported or imported goods under the sale contract that, which are applied for prior determination of value.
b.3) Deliver goods under the sale contract all at once.
2. The application for prior determination of value:
a) The application for prior certification of taxable value consists of:
a.1) 01 original copy of the written request for prior determination of value (the form No. 04XĐTMS/2013 Appendix III to this Circular);
a.2) 01 photocopy of the sale contract that is directly executed by the applicant according to Clause 1 Article 2 of the Circular No. 205/2010/TT-BTC dated October 15, 2010 of the Ministry of Finance;
a.3) 01 photocopy of every technical documents, image or catalogue;
a.4) 01 photocopy of the every document appropriate for the application for prior determination of value, such as:
a.4.1) For imported goods:
- The documents proving that special relationships do not affect the value;
- Documents related to the amounts paid by the buyers that are not included in purchase prices on the invoice;
- Documents related to the additions
- Documents related to the deductions;
- Other documents related to the goods applied for prior determination of value (if any).
a.4.2) For exported goods:
- Relevant documents when the actual sale prices that are not FOB or DAF prices at the checkpoint of export;
- Other documents related to the goods applied for prior determination of value (if any).
a.5) 01 original copy of every document.
b) Apart from the documents mentioned in Point a of this Clause, the application for prior certification of prices must contain 01 photocopy of every receipt of payment via bank by opening L/C of all goods under the sale contract.
3. Procedure for prior determination of value
a) The applicant shall:
a.1) Fill the application form for prior determination of value (the form No. 04/XĐTTG/2013 in Appendix III to this Circular);
a.2) Submit the sufficient application for prior determination of value as prescribed in Clause 2 of this Article to the Customs Department where they intend to follow the customs procedures at least 90 days before the export or import;
a.3) Provide documents and discuss with the Customs Department or the General Department of Customs at their request in order to clarify the request for prior determination of value.
a.4) Send a written notification to the Customs Department within 10 days from the day on which a change to the goods stated in the application submitted to the customs authority is made, specifying the change, reasons, and date of change.
a.5) Request the General Department of Customs to grant an extension of the notification of result of prior determination of value when it expires, provided the information, documents, and laws being the basis for the issuance of the notification are not changed.
b) For the customs authority:
Based on the laws, database about values of the customs authority, and the application for prior determination of value, the customs authority shall:
b.1) The Customs Department shall check the application and:
b.1.1) If the conditions for prior determination of value specified in Clause 1 of this Article are not satisfied, or the sale contract is not directly executed by the applicant, the Customs Department shall send the applicant a written notification of refusal of prior determination of value within 05 working days from the day on which the application is received;
b.1.2) If the conditions for prior determination of value mentioned in Clause 1 of this Article are satisfied, the sale contract is directly executed by the applicant, but the application or information in the application is not sufficient, the Customs Department shall send request the applicant in writing to provide additional information, evidence and documents within 06 working days from the day on which the application is received;
b.1.3) If the conditions for prior determination of value specified in Clause 1 of this Article are satisfied, or the sale contract is directly executed by the applicant, and the application is sufficient, the Customs Department shall submit a written request to the General Department of Customs for consideration together with the whole application for prior determination of value. The written request sent to the General Department of Customs must specify the suggestions and the basis for such suggestions.
The documents and result shall be updated on the value database of the customs authority.
b.2) The General Department of Customs shall check the application and suggestion of the Customs Department, then:
b.2.1) The Director of the General Department of Customs shall issue a notification of result of prior determination of value (the form No. 05/TB-XĐTTG/2013 in Appendix III to this Circular) within 25 working days from the day on which the all documents are sent by Customs Department are received (in an ordinary case) or within 90 working days from the day on which all documents are received (if the case in complicated and needs verifying). The notification of result of prior determination of value (hereinafter referred to as notification of value) shall be sent to the applicant, the Customs Department, updated on the database of the customs authority, and posted on the website of the General Department of Customs.
b.2.2) While processing the application for prior determination of value, if information or documents in the application must be clarify, the General Department of Customs shall request the applicant to participate in a consultation. If the basis or information is inadequate, within 05 working days from the day on which sufficient documents are received from the Customs Department, the General Department of Customs shall request the applicant in writing to provide additional information or documents.
The time limit for processing the application for prior determination of value begins when the General Department of Customs receives sufficient information and documents provided by the applicant.
b.2.3) If verification must be carried out by the foreign authority, the time limit for verification shall comply with the agreement signed with the foreign party. The time limit for processing the application for prior determination of value begins when the General Department of Customs receives the verification result.
4. The validity of the notification of value
a) The notification of result of prior determination of value is not effective if the actual goods being exported or imported are not consistent with the goods stated in the application, or the application for prior determination of value is changed.
b) Validity of the notification of value:
b.1) For prior certification of method for taxable value determination: the notification of value is valid for no more than 03 years from the day on which it is signed by Director of the General Department of Customs.
b.2) For prior certification of prices: the notification of value is valid for the shipments that need prior certification of prices.
c) When the notification of value expires, Director of the General Department of Customs shall consider granting an extension of the notification at the request of the applicant if the information, documents and basis for issuing the notification are not changed.
d) The Director of the General Department of Customs shall amends or supersedes the notification of value in writing (the form No. 06/TT-XĐTTG/2013 in Appendix III to this Circular) when the notification is found improper. The amendment or replacement of the notification of value takes effect on its issuance date.
dd) The notification of value expires when the laws being the basis for its issuance are changed. The expiration date is the date on which the amendment of the law being the basis for issuing the notification of value takes effect.
e) The Director of the General Department of Customs shall annul the notification of value in writing if the application is found inaccurate or untruthful.
5. The notification of value is the basis for making the taxable value declaration, and submitted together with the customs dossier (01 photocopy) when following customs procedures.
6. The applicant shall send a petition to the Ministry of Finance if the applicant does not concur with the decision made by the Director of the General Department of Customs.
Article 9. Prior certification of origins
1. The prior certification of origins is applicable to imported goods.
2. An application for prior certification of origins consists of:
a) 01 original copy of the written request for prior certification of origins (the form No. 07/XĐXX/2013 in Appendix III to this Circular);
b) 01 original copy of manifest of raw materials used for the manufactures of goods including the information such as names, codes of goods, origins of raw materials, composition of the products, CIF prices or equivalent prices of raw materials based on the information provided by the manufacturer or exporter;
c) 01 photocopy of the description of the production process or the certificate of composition analysis issued by the manufacturer;
d) The catalogue or image of the goods: 01 photocopy;
dd) Goods samples if requested by the General Department of Customs;
3. Procedure for prior certification of origins:
a) The applicant for prior certification of origins shall:
a) The written request for prior certification of origins (the form No. 07/XĐXX/2013 in Appendix III to this Circular).
a.2) Submit the application for prior certification of origins specified in Clause 2 of this Article to the Customs Department where customs procedures are follow at least 90 days before the date of import;
a.3) Provide additional information and documents to clarify the application for prior certification of origins to the Customs Department or the General Department of Customs at their request;
a.4) Send a written notification to the Customs Department or the General Department of Customs within 10 days if any change to the application for prior certification of origins is made, specifying the date of change.
b) The customs authority:
Based on the law, database about goods classification, tax imposed by the customs authority, and the application for prior certification of origins, the customs authority shall:
b.1) The Customs Department shall check the application and:
b.1.1) If the application or information in the application for prior certification of origins is not sufficient, the Customs Department shall request to applicant in writing to provide additional information, evidence and documents within 05 working days from the day on which the app is received;
b.1.2) If the application is sufficient, the Customs Department shall send the General Department of Customs a written request for consideration together with the application for prior certification of origins within 05 working days from the day on which the sufficient application is received;
b.1.3) While following the customs procedure for import, the Customs Department shall check and compare information on request for prior certification of origins to the actual imported goods. If the imported goods are not consistent with the notification of prior certification of origins, the Customs Department shall request the General Department of Customs to annuls the notification of prior certification of origins as guided in Point b Clause 4 of this Article, and inspect the origins as prescribed in Point e Clause 2 Article 16 of this Circular.
b.2) The General Department of Customs shall check the application and suggestion of the Customs Department, then:
b.2.1) The Director of the General Department of Customs shall issue a notification of prior certification of origins (the form No. 08/TBXĐXX/2013 in Appendix III to this Circular) within 25 working days from the day on which the sufficient documents sent by the Customs Department are received (for usual goods) or within 90 working days from the day on which sufficient documents are received (if verification of information about the manufacturer, the market, origins of raw materials, geographical characteristics, technology, result of verification, analysis, classification is necessary). The notification of prior certification of origins shall be sent to the applicant, the Customs Department, updated on the database of the customs authority, and posted on the website of the General Department of Customs;
b.2.1) If the information for prior certification of origins is not sufficient, or goods samples are necessary for prior certification of origins, the General Department of Customs shall request the applicant in writing to provide additional information, documents or goods samples within 05 working days from the day on which the application is received from the Customs Department.
The time limit for processing the application for prior certification of origins begins when the General Department of Customs receives additional documents.
b.2.3) If verification must be carried out by the foreign authority, the time limit for processing the application for prior certification of origins shall comply with relevant International Agreements;
b.2.4) If the applicant for prior certification of origins fails to provide sufficient information, the General Department of Customs shall reject the prior certification of origins and send a written notification (the form No. 09/CDHL-XĐXX/2013 in Appendix III to this Circular).
4. Validity of the notification of prior certification of origins:
b) The notification of prior certification of origins of imported goods is valid for no more than 03 year from the day on which it is signed by the Director of the General Department of Customs, and only be used for the goods, manufacturer and exporter in the application.
b) Annulment of the notification of prior certification of origins:
The Director of the General Department of Customs shall annul the notification of prior certification of origins in one of the cases below:
b.1) Relevant legislative documents are amended.
b.2) The criteria for assessing origins of goods are changed.
b.3) The prior certification of origins and actual origins of goods are inconsistent.
b.4) The applicant provides false information.
5. Using the notification of prior certification of origins:
b) The notification prior certification of origins is used for declaring origins and following customs procedures.
b) The notification of prior certification of origins is not used for claiming preferential tax rates.
The prior certification of origins and application of preferential tax rates for goods imported under Free Trade Agreements to which Vietnam is a signatory shall comply with such Agreements.
6. The applicant shall send a petition to the Ministry of Finance if the applicant does not concur with the notification of prior certification of origins issued by the Director of the General Department of Customs.
Article 10. Checking goods before making customs declaration
The checking of goods before making the customs declaration according to Point b Clause 1 Article 23 of the Law on Customs shall be carried out as follows:
1. The goods owner shall submit send an application for checking goods before initiating the customs procedures to the goods holder, and notify the Sub-department of customs for supervision.
2. The goods checking must be approved by the goods holder and under the supervision of the customs authority.
3. Before checking the goods, the goods holder shall make a certification, which is confirmed by the goods holder, goods owner, and supervising customs officer. Each party shall keep 01 copy.
4. After the goods are checked by the goods owner, the customs shall seal the goods. If goods cannot be sealed, the certification mentioned in Clause 3 of this Article must specify the condition of goods and that the goods holder is responsible for protecting the status quo of goods.
Article 11. Customs declaration
1. The customs declaration (including tax statement during customs procedures) shall be made in accordance with the form provided by the Ministry of Finance.
2. The goods that are exported or imported in different forms must be stated on separate corresponding declarations.
3. The customs declaration of imported goods shall be made before or within 30 days from the day on which the goods arrive at the border checkpoint. The arrival date of goods at the border checkpoint is the date on stamp of the customs authority appended on the manifest of imported goods at the unloading port in the dossier of imported vehicle (by sea, by air, by rail) or the date written in the declaration of vehicles moving across the border, or the vehicle logbook (by river, by road).
4. Customs declaration of goods under multiple contracts/orders
a) Imported goods that have multiple contracts/orders, one or multiple invoices of the same seller, the same delivery conditions, the same method of payment, are delivered at the same time, have the same bill of lading shall be stated in the same customs declaration.
b) Imported goods that have multiple contracts/orders, the same delivery conditions, method of payment, are sold to the same customer and delivered at the same time shall be stated in the same customs declaration.
c) When making the customs declaration, the declarant shall write the numbers and dates of contracts/orders on the customs declaration. If the declaration sheet is not spacious enough to list every one, a manifest shall be enclosed with the customs declaration. Only the total amount goods of all contracts/order shall be written on the declaration.
5. For the goods that are imported in multiple forms, have the same bill of lading, invoice, stated on separate declarations corresponding to each form, the original documents shall be enclosed to a customs declaration; the documents enclosed with other customs declarations are photocopies. The photocopies shall specify ”Original copies are attached to the customs declaration No. … dated … “
6. If exported and imported goods eligible for tax reduction and/or preferential tax rates, the original tax rate before reduction, the reduction and/or preferential tax rate, and the documents on these must be specified.
7. Responsibility of the declarant, the tax payer for making customs declaration and using goods in accordance with the declaration:
a) Fill the declaration accurately, present and submit all necessary documents prescribed by law, provide the criteria for considering tax calculation, tax exemption, tax reduction, tax refund, cancellation of export tax, import tax, excise tax, VAT, environmental protection tax (except for the tax on goods that are not subject to tax);
a) Calculate the tax payable, exempted, considered, reduced, refunded, or cancelled, and take responsibility before the law for such calculation; state the tax payable on a remittance bill for every tax of the customs declaration.
8. If exported goods and imported goods that are not subject to export tax, import tax, excise tax, VAT, environmental protection tax, or eligible for exemption of export tax, import tax, preferential tax rates, incentives, tariff quota, but the subject of tax exemption, the purpose of tax exemption, preferential tax rates or incentives are changed, or the goods are raw materials imported for producing exports, or the goods temporarily imported for re-export are sold to the domestic market:
a) The taxpayer shall issue a notification of the quantity, quality, types, numbers, values, origins of the goods that are used for other purposes or sold to the domestic market;
b) Within 10 days from the day on which the request for permission for change of purpose or domestic sale is received, the customs authority shall make a written response;
After the customs authority approves the change of use purpose or domestic sale, the taxpayer shall declare and pay tax in accordance with Clause 1 Article 96 of this Circular on the new customs declaration.
c) If the taxpayer is found changing the use purpose or sell goods to the domestic market without declaring or paying tax, the foreign shall pay the tax payable according to the declaration of imported goods and carry fines. The taxpayer shall pay the tax arrears, late payment interest and fines (if any) under the decision made by the customs authority.
9. The conditions and procedure for changing the use purpose or selling the goods mentioned in Clause 8 of this Article to the domestic market shall comply with Article 39, Article 41, Article 43, Article 52, Article 53, and Article 55 of this Circular.
Article 12. Customs dossier
1. When following the customs procedure for exporting goods, the declarant shall submit the customs dossier to the customs, including:
a) 02 original copies of the customs declaration;
b) 01 photocopy of the sale contract, export entrustment contract (if export is entrusted) of the exported goods subject to export tax, exported goods eligible for tax refund or tax cancellation;
c) 01 photocopy of the export invoice of exported goods that incur export tax;
d) 01 photocopy of the manifest of goods if the goods consist of multiple categories or inconsistently packaged;
dd) In the cases below, the declarant might need to submit:
dd.1) The export license if the goods must have the export license as prescribed by law: 01 original copy if goods are export all at once, or 01 photocopy enclosed with the original for comparison if goods are exported several times, and make a monitoring slip.
dd.2) Other documents requested by relevant Ministries and agencies;
dd.3) If goods are eligible for exemption of export tax, the documents below are necessary apart from the documents mentioned above:
dd.3.1) The notice of successful bid or contractor appointment enclosed with the contract to supply goods, specifying the successful bid or sale prices exclusive of export tax (if the bidder wins the bid for the export contract); the entrusted import contract specifying the sale prices exclusive of export tax (if the export is entrusted): 01 photocopy. The original copy shall be presented in the first export at the Sub-department of Customs where the procedure is carried out for comparison.
dd.3.2) Other papers proving that the exported goods are eligible for tax exemption: submit 01 photocopy and present the original copy;
dd.4) The notification of prior determination of HS codes or customs value (if any): 01 photocopy.
2. After the customs procedure for exporting is completed, the declarant shall submit the customs dossier to the customs, including:
a) 02 original copies of the customs declaration;
b) 01 photocopy of the sale contract;
c) 01 photocopy of the commercial invoice;
d) 01 photocopy of the manifest of goods if the goods consist of multiple categories or inconsistently packaged;
dd) 01 photocopy of the bill of lading or other equivalent transport documents as prescribed by law (except for the goods mentioned in Clause 7 Article 6 of this Circular, the goods traded between free trade zones and the domestic area, the imported goods in luggage).
For goods imported by international post, if the bill of lading is not available, the declarant shall write the number of the package on the customs declaration, or submit the list of packages made by the post office.
If goods imported for petroleum exploration and extraction are loaded onto service ships (not commercial ships), the cargo manifest shall be submitted instead of the bill of lading.
e) In the cases below, the declarant shall submit or present:
e.1) 01 original copy of the certificate of inspection registration or the notice of exemption from inspection or the notice of inspection result of an organization appointed to carry out quality inspection, the food safety authority, or quarantine authority if the imported goods are in the list of goods that need undergoing food safety inspection or quarantine;
e.2) 01 original copy of the certificate of verification if the goods are granted customs clearance based on verification result;
e.3) 02 original copies of the declaration of imported goods value if the declaration of value is compulsory according to the Decision No. 30/2008/QĐ-BTC dated May 21, 2008 of the Minister of Finance on the issuance of declarations of dutiable values of exported goods and imported goods and guidance on declaration, the Circular No. 182/2012/TT-BTC dated October 25, 2012 of the Minister of Finance on amendments to the Circular No. 30/2008/QĐ-BTC;
e.4) The import license if the goods must have an import license; the license to import under tariff quota as prescribed by law: 01 original copy if goods are imported all at once, or photocopies enclosed with the original for comparison when goods are imported many times, and make a monitoring slip;
e.5) 01 original copy of the Certificate of Origin (C/O) in the following cases:
e.5.1) The goods made in a country or group of countries that concluded agreements on preferential tax rates with Vietnam (except for the imported goods of which the FOB price does not exceed 200 USD) in accordance with Vietnam’s law and the International Agreements to which Vietnam is a signatory, if the importer wishes to enjoy such incentives;
e.5.2) The goods that are imported from the countries that pose threats to the social safety, health of the people or environmental hygiene, and need controlling;
e.5.3) The goods are imported from the countries that apply anti-dumping tax, anti-subsidy tax, anti-discrimination tax, protection tax, or tax rates under tariff quota;
e.5.1) The import goods must comply with the regulations on import management in accordance with Vietnam’s law or bilateral or multilateral International Agreements to which Vietnam is a signatory.
The C/O submitted to the customs must not be changed or replaced, unless it is changed or replaced by a competent organization by a deadline prescribed by law.
e.6) The goods eligible for import tax exemption mentioned in Article 100 of this Circular must have:
e.6.1) The list of tax-free goods enclosed with the monitoring slip registered with the customs if the list registration is compulsory according to Clause 1 Article 101 of this Circular: 01 photocopy enclosed with the original for comparison;
e.6.2) The notice of successful bid or contractor appointment enclosed with the sale contract or goods supply contract that specifies the successful bid or sale price exclusive of import tax (if the applicant wins the bid for the import contract); the import entrustment contract, the service contract that specify sale prices exclusive of import tax (if the import or service provision is entrusted); the finance lease contract (if the finance lease company imports machinery, equipment or vehicles to serve the project eligible for finance lease incentives): 01 photocopy. The original copy shall be presented in the first import at the sub-department of customs for comparison;
e.6.3) 01 photocopy of the paper related to the transfer of goods eligible for tax exemption if the goods of an entity eligible for tax exemption are transferred to another entity eligible for tax exemption;
e.6.4) 01 photocopy of the certificate of eligibility to open duty-free shop if the goods are imported and sold at a duty-free shop;
e.6.5) Other papers proving the eligibility for tax exemption of the imported goods;
e.7) 01 original copy of the declaration of non-refundable aid of a finance authority according to the Circular No. 225/2010/TT-BTC dated December 31, 2010 of the Ministry of Finance on the state management of foreign non-refundable aid classified as government revenues if the goods are non-refundable aid that is not subject to import tax, excise tax, VAT;
If the owner or main contractor of the project funded by non-refundable ODA is not subject to export tax, import tax, VAT, excise tax according to legislation on taxation, it is compulsory to have the notice of successful bid or contractor appointment together with the goods supply contract that specifies the successful bid or sale prices exclusive of import tax, VAT, excise duty (if the applicant wins the bid for the import contract); the import entrustment contract that specifies the sale prices exclusive of import tax, VAT, excise duty: 01 photocopy enclosed with the original for comparison.
e.8) The notice of successful bids or contractor appointment (specifying the contents) enclosed with the contract to sell goods to export processing companies in accordance with the bidding result or goods supply contract, which specifies the successful bid or sale prices exclusive of import tax, excise duty, VAT on goods that are not subject to import tax, excise duty, or VAT (if any) to serve the construction of workshops and offices of the export processing companies.
e.9) The certificate of animal breed or plant variety registration issued by state agencies if the animal breeds or plant varieties are not subject to from VAT: 01 photocopy enclosed with the original for comparison;
e.10) For the goods not subject to VAT being machinery, equipment, supplies that cannot be manufactured at home and need importing to serve scientific research, technological development; the machinery, equipment, spare part
