100_2010_tt-btc (english)
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THE MINISTRY OF FINANCE ------- SOCIALISTREPUBLIC OF VIET NAM IndFreedom Happiness ---------
No. 100/2010/TT-BTC Han
CIRCULARPROVIDING FOR CUSTOMS PROCEDURES FOR
IMPORTS AND EXPORTS SENT VIA INTERNATIONAL
AIR EXPRESS DELIVERY SERVICESPursuant to June 29, 2001 Customs Law No. 29/2001/QH10,
and June 14. 2005 Law No. 42/ 2005/QH11 Amending and
Supplementing a Number of Articles of the Customs
Law;Pursuant to June 14, 2005 Law No. 45/2005/ QH11 onImport Duty and Export Duty;Pursuant to November 29, 2006Law No. 78/ 2006/QH11 on Tax Administration;Pursuant tothe Government's Decree No.154/2005/ND-CP of December15. 2005, detailing a number of articles of the Customs Law
regarding customs procedures and customs inspection and
supervision;Pursuant to the Government's Decree No.149/2005/ND-CP of December 8, 2005, detailing the Law on
Import Duty and Export Duty;Pursuant to the Government'sDecree No. 85/ 2007/ND-CP of May 25, 2007, detailing the Law
on Tax Administration;Pursuant to the Government's DecreeNo. 128/2007/ND-CP of August 2, 2007, on delivery
services;Pursuant to the Government's Decree No.118/2008/ND-CP of November 27, 2008, defining the functions,
tasks, powers and organizational structure of the Ministry of
Finance;In furtherance of the World Customs Organization(WCO) Guidelines on express consignments clearance (the
March 2006 version);The Ministry of Finance provides forcustoms procedures for imports and exports sent via
international air express delivery services as follows:I. GENERAL PROVISIONSArticle 1. Scope of regulation
This Circular provides for customs procedures for imports andexports sent via international air express delivery services.
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Article 2. Subjects of application1. Enterprises providing express delivery services for imports
and exports under Vietnam's law (below referred to as
enterprises).2. Agencies, organizations and individuals having imports and
exports sent via international air express delivery services. 3.
Customs offices.Article 3. Places for carrying out customs proceduresCustoms procedures for imports and exports sent via
international air express delivery services shall be carried out at
border-gate or out-of-border gate Customs Departments.Article 4. Specific provisions1. For imported and exported mails:1.1. Imported or exported mails sent via express delivery
services are subject to customs supervision in the form of
affixing customs seals on enterprises' special-use packings.1.2. Imported or exported mails sent via express deliveryservices shall be supervised by competent state agencies through
professional measures so as to ensure compliance with law.2. For imported and exported diplomatic and consular bags:2.1. When being imported or exported, diplomatic and consular
bags are exempt from customs procedures (including exemption
from customs declaration and customs inspection).2.2. When there arc grounds to affirm that diplomatic orconsular bags violate regulations on privileges and immunities,
the General Director of Customs shall decide on the inspection
and handling of these bags under Article 62 of the Customs
Law.3. Enterprises receiving exports and delivering imports:3.1. Enterprises shall themselves receive exports from goods
owners and deliver imports already cleared from customsprocedures to goods owners. Places for earning out customs
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procedures for the export of goods and customs clearance for
imports comply with Article 3 of this Circular.3.2. In case goods are not permitted to be exported or imported
and must be handled under law. enterprises shall, in pursuanceto current regulations on the management of imports and exports
and reasons notified by competent authorities, give explanations
to goods owners.4. For raw materials, auxiliary materials and supplies imported
for urgent export processing or production, if the goods owner
or enterprise concerned requests the import of goods under the
regime applicable to non-commercial goods without tax refund,
leaders of the district-level Customs Department shall settle thecase at the goods owner's or enterprise's request and fully collect
taxes (if any) before customs clearance of goods.5. Grounds for customs offices and tax offices to effect tax
refund or non-collection for goods sent via express delivery
services which are eligible for tax refund include:5.1. Customs dossiers;5.2. The manifest of imports and exports, enclosed with the
customs declaration, clearly indicating the category of goods
and the name of the recipient (goods owner) which is the same
as the name of the goods owner requesting lax refund or non-
collection:5.3 Document issued by the goods owner to authorize the
express delivery service enterprise to carry out customs
procedures.6. After anticipating the time when goods will arrive at the place
for carrying out customs procedures, enterprises shall register in
advance with district-level Customs Departments the time for
carrying out customs procedures for imports and exports (both
in regular and unexpected cases).Article 5. Channeling imports and exports and customs
inspection
1. Imports and exports shall be channeled for customs
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inspection purposes in accordance with the WCO Guidelines on
Express Consignments Clearance (the March 2006 version) and
current regulations on the management of imports and exports
and applicable tax policies.2. On the basis of the channeling of imports and exports
prescribed in Clause 1 of this Article, customs inspection of
imports and exports shall be carried out in a simple and
convenient manner, combining the application of risk
management methods with the use of screening machines to
physically inspect goods while ensuring strict state management
and compliance with law.3. The General Director of Customs shall provide in detail thechanneling of imports and exports and customs inspection.II. CUSTOMS PROCEDURES APPLICABLE TO
IMPORTS AND EXPORSArticle 6. Pre-arrival of a shipment1. Responsibilities of the enterprise:1.1. To receive the goods manifest from the foreign partner andtransfer it to the district-level Customs Department at least 2
hours (for long-haul flights of over 6 hours) or 1 hour (for short-
haul flights of up to 6 hours) before goods arc transported to the
place of carrying out customs procedures (not applicable to
exports).1.2. To channel goods under Article 5 of this Circular and
guiding documents issued by the General Director of Customs.1.3. To make customs declarations:1.3.1. The customs declarant may be an enterprise, agency,
organization or individual.1.3.2. The enterprise shall, on behalf of the goods owner,
directly carry out customs procedures for imports or exports
(except for mails and diplomatic and consular bags) and
implement policies on the management of imports and exports,
policies on taxes, charges and other payable amounts, and
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perform the rights and obligations of the goods owner.1.3.3. The enterprise shall make customs declarations for each
goods lot transported to the place for carrying out customs
procedures.1.3.4. The enterprise shall make customs declarations based on
the goods manifest (not applicable to exports) and documents
accompanying the goods lot (if any).a/ Customs declaration covers the channeling of goods under
Point 1.2. Clause 1 of this Article.b/ Customs declaration for duty-free goods shall be made
according to the detailed list of duty-free imports or exports(according to form No. HQ 01-BKHCPN issued together with
this Circular - nut printed herein).- The detailed list of duty-free imports or exports is as valid as
an ordinary customs declaration.- Particularly for gifts and samples sent to Vietnam-based
organizations of which the taxable value is under VND 5
million and the total payable tax amount is less than VND50.000. it is not required to carry out procedures for tax
exemption consideration. In this case, customs declaration and
customs inspection will be the same as applicable to duty-free
goods.c/ For dutiable goods, goods subject to specialized management,
state quality inspection, quarantine or food safety and hygiene
inspection and baggage of persons on entry or exit, customs
declaration shall be made separately on each customsdeclaration form for each goods lot.d/ The enterprise shall take responsibility for the accuracy and
consistency of declared contents.1.3.5. In case goods owners wish to carry out customs
procedures by themselves, they shall directly fill in the customs
declaration.1.3.6. In case goods owners request a separate declaration for
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their goods, the enterprise shall fill in a separate customs
declaration.1.3.7. The enterprise shall receive the district-level Customs
Departments decision on to-be-modified contents of customsdeclaration (if any).1.4. If carrying out e-customs procedures, the enterprise shall
perform the following tasks through the computer network:1.4.1. Tasks defined at Points 1.1.1.2 and 1.3. Clause 1 of this
Article.1.4.2. Sending the customs declaration to the district-level
Customs Department.2. Responsibilities of the district-level Customs Department:2.1. To receive the goods manifest and the customs declaration
from the enterprise.2.2. On the basis of existing data and prescribed inspection
criteria, to combine the risk management measure and other
professional measures such as collecting information so as to
study, analyze and inspect the customs declaration (includinggoods channeling) by the enterprise.2.3. In case any content in the customs declaration needs to be
modified, a customs officer shall (under the authorization of the
leadership of the district-level Customs Department)
immediately decide and notify the to-be-modified content to the
enterprise for modification (the modification decision shall be
recorded in the "notes-" column in form HQ 01-BKHCPN): thecustoms officer shall update modified contents of the customs
declaration to the professional database under Point 2.2. Clause
2 of this Article.2.4. In case no content of the customs declaration needs to be
modified, the customs officer shall notify the enterprise of the
district-level Customs Department's acceptance of the customs
declaration.2.5. In case of carrying out e-customs procedures, the district-
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level Customs Department shall perform tasks defined at Points
2.1. 2.2. 2.3 and 2.4. Clause 2 of this Article via the computer
network.Article 7. Upon arrival of a shipment 1. Responsibilities ofthe enterprise:1.1. Based on the district-level Customs Department's decision
on the contents of customs declaration, to channel the goods.
Each package and parcel of imports shall be stuck with a color
paper corresponding to its channel. The enterprise shall print
and take responsibility for the management and use of these
color papers.The General Director of Customs shall specify color papers to
be stuck on each goods package or parcel before the channeling
of goods is completed.1.2. To submit a customs dossier, comprising the following
papers:- The detailed list of duty-free imports/exports (for duty-free
goods): 2 hard copies.- The customs declaration: 2 originals (for goods other than
duty-free goods).- To submit and produce papers corresponding to each mode of
import or export of goods prescribed in the Finance Ministry's
Circular No. 79/2009/TT-BTC of April 20. 2009.1.3. To produce goods subject to physical inspection to customs
officers.
1.4. In case the enterprise cannot deliver imports to goods
owners, before exporting these goods back to the country of
origin, it shall produce these goods for re-inspection.1.5. For goods which are mistakenly delivered (goods
transported to a country other than the country of destination),
the enterprise shall send to a written request for returning these
goods to the country of origin (the country of exportation) or
sending them to the country of destination indicated in the
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packings to the district-level Customs Department for approval.2. Responsibilities of the district-level Customs Department:2.1. To supervise the channeling of goods by the enterprise.2.2. To carry out customs procedures:The General Director of Customs shall specify customs
procedures applicable to each channel of goods.2.3. Customs officers shall re-inspect imports which have been
cleared from customs procedures but cannot be delivered to
goods owners before the enterprise exports them back to the
country of origin.2.4. In case goods are not qualified for export. the district-level
Customs Department shall notify the reasons to the enterprise
for the latter to return these goods to goods owners (particularly,
goods banned from export must be handled according to current
law).2.5. To affix a customs seal on special-use packings containing
or special-use vehicles carrying exports for which customs
procedures have been completed for transportation to theborder-gate of exportation.2.6. To receive the enterprise's written request under Point 1.5,
Clause 1 of this Article and permit the enterprise to return
mistakenly delivered goods to the country of origin (country of
exportation) or transfer them to the country of destination as
indicated in the goods packings and conduct customs
supervision in these cases.
2.7. To collect duties, taxes and fees under Section III of this
Circular.2.8. To settle overpaid duty, tax and fine amounts and assess
duties and taxes under Section IV of this Circular.III. PROCEDURES FOR COLLECTION AND PAYMENT
OF DUTIES. TAXES AND CUSTOMS FEESArticle 8. Procedures for collection and payment of duties,
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taxes and customs fees1. Responsibilities of the enterprise:1.1. Every day. to declare, calculate and pay duties, taxes and
fees for customs declarations with payable duty, tax and feeamounts for which customs procedures have been completed in
the day.1.2. The duty, tax and fee amounts payable in a day may be
transferred via bank account, deducted from the tax guarantee
amount or paid in cash.1.3. In case the enterprise uses its own receipts:1.3.1. The enterprise may issue its own receipts to customers by
printing out from the computer receipts on duties and taxes on
imports or exports and receipts of customs fees.1.3.2. The printing, issuance, management and use of
computerized tax receipts and fee receipts may comply with the
Finance Ministry's regulations on the printing, issuance,
management and use of tax prints.1.3.3. Once every 5 working days, the enterprise shallcollaborate with the district-level Customs Department in
checking budget revenue collection and remittance documents
so as to ensure that taxes and customs fees are collected strictly
undercurrent regulations. If duties, taxes or fees are underpaid,
the enterprise shall pay the deficit amounts. If they are overpaid,
the overpaid amounts shall be settled under regulations.1.4. In case the enterprise applies the method of multipleguarantee for payable tax amounts:1.4.1. The enterprise shall send to the district- level Customs
Department (at which it carries out customs procedures) a
written request for the application of multiple guarantee for
imports and exports under Articles 19 and 20 of the Finance
Ministry's Circular No. 79/2009/TT-BTC of April 20, 2009.
clearly stating the amount proposed for multiple guarantee and
time of guarantee, under which the enterprise shall pay inadvance a sum of money to the district-level Customs
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Department's account.1.4.2. Once every 5 working days, the enterprise shall
collaborate with the district-level Customs Department in
finalizing the tax amount temporarily paid to the district-levelCustoms Department. If the tax amount is underpaid, the
enterprise shall additionally pay the deficit amount. If it is
overpaid, the overpaid amount shall be included in the lax
amount to be temporarily paid for the subsequent week.1.4.3. If. after making reconciliation in the monitoring book, the
district-level Customs Department finds that the tax amount
temporarily paid by the enterprise into the district-level Customs
Department's deposit account is lower than the tax amountestimated to be payable in the week, the enterprise shall transfer
the deficit amount and project the tax amount to be paid for the
subsequent week into the district-level Customs Department's
deposit account.1.5. The total amount payable under tax receipts and fee receipts
issued in a day by an enterprise must be equal to the total
amount indicated in 1 tax receipt and 1 fee receipt issued by the
district-level Customs Department for customs declarations with
payable duty, tax and fee amounts for which customs procedures
have been completed in the day (in case the enterprise pays in
cash).2. Responsibilities of the district-level Customs Department:2.1. To determine the value of goods under current regulations
on the taxable value of imports and exports, except for cases in
which the value of goods is declared under regulations on
channeling of imports and exports provided by the General
Director of Customs and there are no doubts or signs of
fraudulence.2.2. To issue 1 receipt of duties and taxes on imports or exports
and 1 receipt of customs fees for customs declarations with
payable duty, tax and fee amounts for which customs procedures
have been carried out in the day (in case enterprises pay duties,taxes and fees in cash), for cases in which duties and taxes are
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collected in cash or through advanced payment of a multiple
guarantee for goods sent via express delivery services. Duty, tax
and fee receipts issued by the district-level Customs Department
to the enterprise shall be written with the total duty, tax and fee
amount paid for 5 (five) working days and enclosed with a
detailed list of duty and tax amounts paid for each lot of goods
actually imported or exported in each day.2.3. Once every 5 working days, the district-level Customs
Department shall take the initiative in collaborating with the
enterprise in checking budget revenue collection and payment
receipts so as to ensure that duties, taxes and customs fees are
collected strictly under the current regulations and finalize taxamounts temporarily paid to the district-level Customs
Department (form No. HQ 03-BQTSTTTN issued together with
this Circular - not printed herein).IV SETTLEMENT OF OVERPAID DUTY TAX AND
FINE AMOUNTS AND ASSESSMENT OF DUTIES AND
TAXESArticle 9. Settlement of overpaid duty, tax and fine amounts:1. Duties, taxes and fines of imports and exports sent via
international air express delivery services shall be considered
overpaid in the following cases:1.1. Goods cannot be delivered to recipients and must be
returned to their country of origin for which duties, taxes and
fines (if any) have been paid;1.2. Goods are duty-free or -exempt but. when carrying outcustoms procedures, enterprises declared them as dutiable and
have actually paid duties, taxes and fines (if any);1.3. Goods are determined as abandoned goods under Joint
Circular No. 03/2004/TTLT-BBCVT-BTC of November 29.
2004. of the Ministry of Post and Telematics (now the Ministry
of Information and Communications) and the Ministry of
Finance guiding the handling of abandoned mails, postal matters
and parcels for which duties, taxes and fines (if any ) have been
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paid.Goods for which the paid tax amount is higher than the payable
tax amount;Goods eligible for tax refund according to law.2. Dossiers, procedures and order for settling overpaid tax and
fine amounts comply with Article 24 of the Finance Ministry's
Circular No: 79/2009/TT-BTC of April 20.2009. Particularly,
overpaid tax and fine amounts may be subtracted from the tax
amount to be paid by enterprises on behalf of the goods owner
for imports or exports at the subsequent importation or
exportation.
Article 10. Assessment of duties and taxes1. Enterprises shall, on behalf of goods owners, pay duty and tax
amounts assessed for imports and exports.2. Cases of assessment; procedures and order for assessment of
duties and taxes comply with Article 23 of Circular No.
79/2009/TT-BTC.V. CUSTOMS PROCEDURES FOR IMPORTS ANDEXPORTS IN BORDER-GATE TRANSFERArticle 11. Provisions applicable to imports and exports in
border-gate transfer1. Exports in border-gate transfer are exports which have been
already cleared from customs procedures and are transported
from the district-level Customs Department at which export
procedures are carried out to the Customs Department of theborder gate of exportation for export.2. Imports in border-gate transfer are imports which have not yet
been cleared from customs procedures and are transported from
the Customs Department of the border gate of importation (the
place of arrival in Vietnam) to the district-level Customs
Department at which import procedures are carried out.3. Mistakenly delivered imports in border-gate transfer aregoods which are transported from the district-level Customs
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Department of the place in which these goods are identified to
the Customs Department of the locality of destination according
to the recipient's address indicated on their packings.4. Imports and exports in border-gate transfer must betransported along prescribed routes to designated places in strict
accordance with the time schedule indicated in the customs
dossier and subject to customs supervision in the form of
customs sealing.During transportation, imports and exports in border-gate
transfer and customs seals must be preserved in their original
conditions. Any accidents ox force majeure incidents occurring
to these goods must be immediately notified to the customsoffices and People's Committees of the nearest commune, ward
or township for written certification.Article 12. Customs procedures for imports and exports in
border-gate transfer1. Responsibilities of the district-level Customs Department
which make transfer slips:1.1. To make 2 slips on the transfer of imports or exports
(according to form HQ 02-CCKCPN issued together with this
Circular - not printed herein);1.2. To transfer 2 transfer slips, together with the goods, to the
enterprise for handing over to the district-level Customs
Department which receives transfer slips.2. Responsibilities of district-level Customs Departments which
receive transfer slips:To receive 2 transfer slips and the goods;To give certification the 2 transfer slips as prescribed;To keep 1 transfer slip and return the other (by fax) within 7
(seven) working days after receiving them to the district-level
Customs Department which has made the transfer slip .VI. HANDLING OF VIOLATIONS
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Article 13. Handling of violationsAll acts of violation of this Circular shall be handled according
to current law.VII. IMPLEMENTATION PROVISIONSArticle 14. Effect1. This Circular takes effect 45 days from date of its signing.2. To annul Circular No. 33/2003ATT-BTC of April 16, 2003.
of the Ministry of Finance, guiding customs procedures for
postal matters and parcels, imports and exports sent via postal
services and articles, imports and exports sent via express
delivery services. Decision No. 652/ TCHQ/QD/GSQL of April
27. 2005. of the General Department of Customs, providing for
the pilot process of e-customs declaration and customs
inspection of imports and exports sent via express delivery
services, and Official Letter No. 1974/TCHQ-GSQL of April
15. 2009. of the General Department of Customs, on the pilot
application of Point I. Section B of the Finance Ministry's
Decision No. 93/2008/QD-BTC of October 29. 2008.3. In the course of implementation, if documents mentioned in
this Circular are modified, supplemented or replaced, the
modified. supplemented or replaced documents shall prevail.4. The General Director of Customs shall direct directors of
provincial-level Customs Departments to manage and supervise
the implementation of this Circular.Provincial-level Customs Departments shall report anyproblems arising in the course of implementation of this
Circular to the Ministry of Finance (the General Department of
Customs) for consideration and settlement.-FOR THE MINISTER OF FINANCE DEPU
Do Hoang Anh Tuan
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