Circular No. 38/2015/TT-BTC

CIRCULAR

PROVIDING FOR CUSTOMS PROCEDURES; CUSTOMS INSPECTION AND SUPERVISION; EXPORT DUTY, IMPORT DUTY AND TAX ADMINISTRATION FOR EXPORTED AND IMPORTED GOODS.

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

Pursuant to the Law on Export Duty and Import Duty No. 45/2005/QH11 dated June 14, 2005;

Pursuant to the Law on Tax Administration No. 78/2006/QH10 dated November 29, 2006; the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration No. 21/2012/QH13 dated November 20, 2012; the Law Amending and Supplementing a Number of Articles of the Laws on Taxation No. 71/2014/QH13 dated November 26, 2014;

Pursuant to the Commercial Law No. 36/2005/QH11 dated June 14, 2005;

Pursuant to the Law on Electronic Transactions No. 51/2005/QH11 dated November 29, 2005;

Pursuant to the Law on Value-Added Tax No. 13/2008/QH12 dated June 3, 2008; Law No. 31/2013/QH13 dated June 19, 2013 of the National Assembly amending and supplementing a number of articles of the Law on Value-Added Tax No. 13/2008/QH12 dated June 3, 2008;

Pursuant to the Law on Special Consumption Tax 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 Government's Decree No. 08/2015/NĐ-CP dated January 21, 2015 detailing and providing measures to implement the Law on Customs regarding customs procedures, customs inspection, supervision and control;

Pursuant to the Government's Decree No. 12/2015/NĐ-CP dated February 12, 2015 detailing the implementation of the Law Amending and Supplementing a Number of Articles of the Laws on Taxation and amending and supplementing a number of Articles of the Decrees on taxation;

Pursuant to 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 Duty and Import Duty;

Pursuant to the Government's Decree No. 83/2013/NĐ-CP dated July 22, 2013 detailing the implementation of a number of articles of the Law on Tax Administration and the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration;

Pursuant to the Government's Decree No. 187/2013/NĐ-CP dated November 20, 2013 detailing the implementation of the Commercial Law regarding international goods purchase and sale activities and the activities of purchase, sale and processing agency and goods transit with foreign countries;

Pursuant to the Government's Decree No. 209/2013/NĐ-CP dated December 18, 2013 detailing and guiding the implementation of a number of articles of the Law on Value-Added Tax;

Pursuant to the Government's Decree No. 26/2009/NĐ-CP dated March 16, 2009 detailing the implementation of a number of articles of the Law on Special Consumption Tax and the Government's Decree No. 113/2011/NĐ-CP dated December 8, 2011 amending and supplementing a number of articles of Decree No. 26/2009/NĐ-CP dated March 16, 2009 detailing the implementation of a number of articles of the Law on Special Consumption Tax;

Pursuant to the Government's Decree No. 67/2011/NĐ-CP dated August 8, 2011 detailing and guiding the implementation of a number of articles of the Law on Environmental Protection Tax and the Government's Decree No. 69/2012/NĐ-CP dated September 14, 2012 amending and supplementing Clause 3 of Article 2 of the Government's Decree No. 67/2011/NĐ-CP dated August 8, 2011;

Pursuant to the Government's Decree No. 23/2007/NĐ-CP dated February 12, 2007 detailing the Commercial Law regarding goods purchase and sale activities and activities directly related to the purchase and sale of goods by foreign-invested enterprises in Vietnam;

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. 164/2013/NĐ-CP dated November 13, 2013 amending and supplementing a number of articles of 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. 215/2013/NĐ-CP dated December 23, 2013 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the Director General of the General Department of Customs,

The Minister of Finance promulgates the Circular providing for customs procedures; customs inspection and supervision; export duty, import duty and tax administration for exported and imported goods.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

1. This Circular provides for customs procedures; customs inspection and supervision; export duty, import duty and tax administration for exported and imported goods.

2. Customs procedures and customs inspection and supervision for the following types of exported and imported goods shall comply with separate guidance of the Ministry of Finance:

a) Exported and imported goods sold at duty-free shops;

b) Exported and imported postal items sent through the postal network and exported and imported goods sent through express delivery services;

c) Petrol and oil; petrol and oil feedstock exported, imported or temporarily imported for re-export;

d) Gas and liquefied petroleum gas exported, imported, temporarily imported for re-export or transhipped; feedstock imported for the production and blending of gas and liquefied petroleum gas; feedstock imported for the processing for export of gas and liquefied petroleum gas.

3. Exported and imported goods of enterprises eligible for the priority regime in the field of State management of customs shall, when carrying out customs procedures, customs inspection and supervision and tax administration under this Circular, be accorded the priority regime under separate regulations of the Ministry of Finance.

Article 2. Rights and obligations of the customs declarant and the taxpayer; responsibilities and powers of the customs authority and customs officers

1. In addition to the rights and obligations provided for in Article 18 of the Law on Customs; Articles 6, 7 and 30 of the Law on Tax Administration No. 78/2006/QH11 as amended and supplemented in Clauses 3 and 4 of Article 1 of the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration No. 21/2012/QH13; and Article 5 of Decree No. 83/2013/NĐ-CP, the customs declarant and the taxpayer shall be responsible for customs declaration, additional declaration and the use of goods for the declared purposes as follows:

a) To declare by themselves, fully, accurately and truthfully, the criteria on the customs declaration and the documents required to be submitted or produced under law, as well as the factors serving as the basis for, or relating to, the calculation of duty or duty exemption, consideration of duty exemption, consideration of duty reduction, consideration of duty refund or non-collection of export duty, import duty, special consumption tax, value-added tax and environmental protection tax (except for the declaration of duty rates and payable duty amounts for goods not subject to duty);

b) To determine by themselves and take responsibility before law for the declaration of payable duty amounts; the duty amounts exempted, considered for exemption, considered for reduction, refunded or not collected in respect of export duty, import duty, special consumption tax, value-added tax and environmental protection tax in accordance with law; and to declare the payable duty amounts on the payment vouchers in accordance with the Ministry of Finance's regulations on the collection and payment of duties and other revenues for exported and imported goods;

c) For exported and imported goods declared as not subject to export duty, import duty, special consumption tax, value-added tax or environmental protection tax, or as exempted from duty or eligible for consideration of exemption from export duty or import duty, or as subject to preferential duty rates, special preferential duty rates or tariff-quota duty rates, which have already been processed according to the declaration but subsequently have a change in the status of not being subject to duty or in the purpose for which duty exemption, consideration of duty exemption or the application of preferential duty rates, special preferential duty rates or tariff-quota duty rates was granted; and for goods being materials and supplies imported for the production of exported goods and goods temporarily imported for re-export that are transferred for domestic consumption, the taxpayer shall make customs declaration for the goods whose use purpose is changed or which are transferred for domestic consumption in accordance with Article 21 of this Circular;

d) To appoint a representative when carrying out customs procedures and other administrative procedures with the customs authority.

2. The inheritance of rights and the fulfilment of duty payment obligations of enterprises formed after reorganization shall comply with Article 55 of the Law on Tax Administration, specifically as follows:

a) A converted enterprise shall be responsible for inheriting the tax obligations and benefits, and the preferences regarding customs procedures and procedures for payment of duty on imported goods, of the former enterprise;

b) An enterprise resulting from consolidation or merger, or an enterprise that is divided or split, shall be entitled to the 275-day duty payment time limit for goods being materials and supplies imported for the production of exported goods as provided for in Article 38 of Decree No. 83/2013/NĐ-CP and Clause 1 of Article 42 of this Circular in the following cases:

b.1) An enterprise that fully satisfies the conditions is consolidated or merged with an enterprise that also fully satisfies the conditions;

b.2) A new enterprise is formed from a divided or split enterprise where the divided or split enterprise fully satisfies the conditions.

c) For enterprises that are consolidated, merged, divided or split in other cases: the Director of the Customs Department of the province, inter-province or city under central authority (hereinafter referred to as the Customs Department) where the enterprise has its head office shall consider the actual situation in order to decide on the application of the 275-day duty payment time limit as provided for in Article 38 of Decree No. 83/2013/NĐ-CP and Clause 1 of Article 42 of this Circular.

3. The customs authority and customs officers shall exercise the responsibilities and powers provided for in Article 19 of the Law on Customs and Articles 8 and 9 of the Law on Tax Administration as amended and supplemented in Clauses 5 and 6 of Article 1 of the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration No. 21/2012/QH13.

Article 3. Provisions on the submission, certification and use of the documents in the customs dossier and the tax dossier

1. The customs declarant and the taxpayer are not required to submit the customs declaration for exported and imported goods (hereinafter referred to as the customs declaration) when requesting the customs authority to carry out the procedures for consideration of duty exemption, duty reduction, duty refund or non-collection of duty, the handling of overpaid duty, late-payment interest and fines, the extension of the duty payment time limit, instalment payment of duty debts, certification of the fulfilment of duty payment obligations, or write-off of duty, late-payment interest and fine debts, except where customs declaration is made on a paper customs declaration.

2. The documents in the customs dossier, the additional declaration dossier, the dossier for registration of the List of duty-free goods, the dossier reporting the use of duty-free goods, the dossier for consideration of duty exemption, duty reduction, duty refund or non-collection of duty, the dossier requesting the handling of overpaid duty, late-payment interest and fines, the dossier requesting extension of the duty payment time limit, the dossier for instalment payment of duty debts, the dossier for certification of the fulfilment of duty payment obligations and the dossier requesting the write-off of duty, late-payment interest and fine debts shall be submitted to the customs authority through the customs electronic data processing system or in paper form in accordance with the regulations of the Director General of the General Department of Customs. Where the original is required to be submitted under the regulations, the customs declarant shall submit it directly or send it by post to the customs authority.

When inspecting the dossier, the customs authority shall use the documents in the electronic customs dossier and the information in the customs electronic data processing system for inspection, comparison and archiving.

3. Where customs declaration is made on a paper customs declaration and the customs dossier is, under the regulations, a copy, the customs declarant or the taxpayer may submit the original or a copy. In the case of copies or documents issued by foreign parties in electronic form, by fax or by telex, or of documents and papers issued by the customs declarant or the taxpayer, the customs declarant or the taxpayer shall certify, sign and seal them and take responsibility before law for the accuracy, truthfulness and lawfulness of such documents. Where a copy consists of many pages, the customs declarant or the taxpayer shall certify, sign and seal the first page and affix an overlapping seal on the entire document.

4. If the documents in the dossiers referred to in Clauses 1, 2 and 3 of this Article are not in Vietnamese or English, the customs declarant or the taxpayer shall translate them into Vietnamese and take responsibility for the content of the translation.

5. The customs declarant shall be responsible for archiving the dossiers specified in Clause 2 of this Article and the accounting books and vouchers for the time limit prescribed by the law on accounting. In addition, the customs declarant shall archive other documents relating to exported and imported goods for a period of 5 years, including transport documents for exported goods, packing lists, technical documents, and documents and materials relating to the actual norms for the processing and manufacture of exported products.

The customs declarant shall archive the originals of the above-mentioned documents (except where the originals have been submitted to the customs authority); in the case of electronic documents, they shall be kept in electronic form or converted into paper documents in accordance with the law on electronic transactions.

Article 4. Provisions on carrying out customs procedures outside working hours and on days off and public holidays

1. The customs authority shall carry out customs procedures for goods on days off, public holidays and outside working hours in order to ensure the timely loading and unloading of exported and imported goods and the exit and entry of persons and means of transport, or on the basis of a prior notice sent through the customs electronic data processing system or in writing (fax copies also accepted) by the customs declarant in accordance with Clause 4 of Article 23 of the Law on Customs. The notice must be sent to the customs authority within the prescribed working hours. Immediately upon receipt of the notice, the customs authority shall respond to the customs declarant through the System or in writing regarding the arrangements for carrying out customs procedures on days off, public holidays and outside working hours.

2. Where the customs authority is inspecting the dossier or carrying out physical inspection of goods and working hours end, the inspection shall be continued until it is completed, and the customs declarant shall not be required to make a written request. The inspection time limit shall comply with Clause 2 of Article 23 of the Law on Customs.

3. For land border gates, the carrying out of customs procedures on days off, public holidays and outside working hours must be consistent with the border-gate opening and closing hours prescribed by law and by the international treaties between Vietnam and the countries sharing a common border.

Article 5. Use of digital signatures in carrying out electronic customs procedures

1. The digital signature used by the customs declarant in electronic customs procedures must satisfy the following conditions:

a) It is a digital signature corresponding to a digital certificate provided by a public digital signature certification service provider or by a foreign digital signature certification service provider recognized in accordance with Decree No. 170/2013/NĐ-CP;

b) The digital signature certification service provider referred to at Point a of Clause 1 of this Article must be on the list of digital signature certification service providers that have been certified by the customs authority as compatible with the customs electronic data processing system and posted on the Customs e-Portal (address: http://www.customs.gov.vn).

2. Before using a digital signature to carry out electronic customs procedures, the customs declarant shall register the digital signature with the customs authority.

Where the customs declarant carries out electronic customs procedures through a customs brokerage agent or under an export or import mandate, the customs brokerage agent or the mandatary shall use the login account and digital signature of that customs brokerage agent or mandatary.

3. The customs declarant shall register amendments and supplements to the digital signature information with the customs authority in the following cases: the registered information changes, the digital certificate is renewed, the key pair is changed, or the digital certificate is suspended.

4. The registration, amendment, supplementation or cancellation of the digital signature information registered with the customs authority shall comply with the guidance in Appendix I promulgated together with this Circular.

5. The registered digital signature of the customs declarant shall be used for carrying out electronic customs procedures nationwide.

Article 6. The customs electronic data processing system

1. The customs authority shall be responsible for organizing the development, management, operation and use of the customs electronic data processing system (hereinafter referred to as the System).

2. Agencies, organizations and individuals shall, within their competence, be responsible for providing and exchanging information relating to the export and import of goods with the customs authority through the System in accordance with current law.

3. The entities entitled to access and exchange information with the System:

a) Customs officers;

b) Customs declarants;

c) Value-added service providers recognized by the customs authority;

d) State management agencies involved in the licensing and specialised management of exported and imported goods, and in the issuance of certificates of origin of goods;

đ) Agencies monitoring tax administration and price management for exported and imported goods;

e) Credit institutions that have signed with the General Department of Customs agreements on the collection and payment of duties, fees and other State budget revenues relating to export and import activities; credit institutions or other organizations operating under the Law on Credit Institutions that provide guarantees for the payable duty amounts of customs declarants;

g) Enterprises engaged in the business of ports, warehouses and yards;

h) Other organizations and individuals as prescribed by the General Department of Customs.

4. Issuance of accounts for accessing the System:

a) The entities specified in Clause 3 of this Article shall be issued accounts for accessing the System in accordance with the regulations of the customs authority;

b) Access to the System must ensure State secrets and the confidentiality of the information of entities carrying out customs procedures in accordance with law.

5. Organizations and individuals participating in customs declaration through the System must satisfy the following conditions:

a) Register to connect to the System in order to be issued an access account and connection information. Where there is any change, supplementation or invalidation of the registered information, the organization or individual shall immediately notify the customs authority. The registration, amendment, supplementation or cancellation of the registered information shall comply with the guidance in Appendix I promulgated together with this Circular;

b) Be fully equipped with the technical infrastructure for electronic transaction activities so as to ensure the declaration, transmission, receipt and storage of information when accessing and exchanging information with the System; use the electronic customs declaration software provided by the customs authority (if any) or electronic customs declaration software that has been examined and certified by the General Department of Customs as conforming to the professional requirements of the customs authority and compatible with the System. The General Department of Customs shall issue decisions recognizing electronic customs declaration software and announce them on the e-Portal of the Customs sector.

Article 7. Dossiers for advance rulings on codes, origin and customs value

1. Dossier for an advance ruling on codes:

a) An application for an advance ruling made according to Form No. 01/XĐTMS/TXNK in Appendix VI promulgated together with this Circular: 01 original;

b) A sample of the goods expected to be exported or imported.

Where there is no goods sample, the organization or individual shall provide technical documents (such as a component analysis, catalogue or images of the goods) and a detailed description of the composition, properties, structure, use and mode of operation of the goods: 01 original.

2. Dossier for an advance ruling on origin:

a) An application for an advance ruling on the origin of imported goods made according to Form No. 01/XĐTXX/GSQL promulgated together with Appendix V of this Circular: 01 original;

b) A list of the raw materials and supplies used to produce the goods, comprising such information as: the name of the goods, the commodity code, the origin of the raw materials and supplies constituting the product, and the CIF price or equivalent price of the raw materials and supplies provided by the producer or the exporter: 01 original;

c) A preliminary description of the process of producing the goods or a certificate of component analysis issued by the producer: 01 copy;

d) A catalogue or images of the goods: 01 copy.

3. Dossier for an advance ruling on the method of determining customs value:

a) An application (using Form No. 02/XĐTTG/TXNK in Appendix VI to this Circular): 01 original;

b) The goods sale and purchase contract of the organisation or individual directly carrying out the transaction (if any): 01 photocopy;

c) Technical documents, images or catalogues of the goods: 01 photocopy;

d) Documents and materials relating to the prospective transaction for which advance determination is requested (if any): 01 photocopy;

đ) Relevant documents in cases where the invoice value must be converted into the actual selling price at the border gate of export for exported goods: 01 photocopy.

Where there is not yet an actual transaction and the organisation or individual does not yet have the documents referred to in Points b, d and đ of this Clause, it shall request the customs authority to provide guidance on the principles and conditions for applying the customs valuation method.

4. The dossier for advance determination of the price level:

a) An application (using Form No. 02/XĐTTG/TXNK in Appendix VI to this Circular): 01 original;

b) The goods sale and purchase contract or a document of equivalent value to a contract, of the organisation or individual directly carrying out the transaction: 01 photocopy;

c) Documents evidencing payment via a bank: 01 photocopy;

d) The bill of lading or other transport documents of equivalent value as prescribed by law (except for goods imported through land border gates and goods traded between a non-tariff zone and the domestic market): 01 photocopy;

đ) Technical documents, images or catalogues of the goods: 01 photocopy;

e) Documents and materials relating to the transaction for which determination of the price level is requested (if any): 01 photocopy.

Where the customs declarant does not yet have the documents prescribed in Points b, c and d of this Clause, it shall request the customs authority to provide guidance on the principles and conditions for applying the customs valuation method.

Chapter II

CUSTOMS PROCEDURES; CUSTOMS INSPECTION AND SUPERVISION; EXPORT DUTY, IMPORT DUTY AND TAX ADMINISTRATION FOR EXPORTED AND IMPORTED GOODS

Section 1. Risk management in customs inspection and supervision activities

Article 8. Assessment of law compliance by enterprises engaged in export and import activities

1. The customs authority shall assess and classify compliance with the customs law and the tax law by enterprises engaged in export, import and transit activities, comprising:

a) Priority enterprises;

b) Compliant enterprises;

c) Non-compliant enterprises.

2. The criteria for assessing an enterprise's law compliance shall be based on the system of information indicators under Clause 1 of Article 14 of the Government's Decree No. 08/2015/NĐ-CP of January 21, 2015.

3. The customs authority shall provide information relating to the assessment of law compliance under Clause 2 of this Article; and shall support and guide enterprises in enhancing their law compliance capacity.

Article 9. Application of measures for inspecting goods during loading, unloading, transport and storage at warehouses, yards, ports and border-gate areas

1. The decision to conduct physical inspection of exported and imported goods during loading, unloading, transport and storage at warehouses, yards, ports and border-gate areas shall be based on the application of risk management according to the following criteria:

a) The goods owner, the consignor, the consignee and other related entities;

b) The characteristics and nature of the goods; the transport route, the means of transport and other related factors of the exported and imported goods;

c) Random selection of not more than 01% of the total exported and imported goods gathered, loaded and unloaded in the border-gate area.

2. The Director General of the General Department of Customs shall, on the basis of the criteria prescribed in Clause 1 of this Article, decide on the inspection of goods by container scanners or other technical devices through the customs electronic data processing system. The Director of the Sub-department of Customs managing the warehouse, yard, port or border gate shall organise the conduct of the inspection.

Article 10. Application of customs inspection measures during the carrying out of customs procedures for exported and imported goods

1. General principles:

a) The determination of goods subject to physical inspection shall be based on risk management through channel assignment by the System; the Director of the Sub-department of Customs shall decide on inspection in accordance with the System's channel assignment notice and shall conduct random inspections to assess the compliance of the customs declarant in accordance with the regulations and guidance of the Director General of the General Department of Customs; on that basis, physical inspection of goods shall be carried out in accordance with Article 29 of this Circular.

b) The inspection of goods subject to specialised management shall be carried out in accordance with specialised legislation; physical inspection of the entire consignment shall be carried out in cases where there are signs of a violation of the customs law.

2. Customs inspection of exported, imported and transited goods of priority enterprises shall be carried out in accordance with a separate Circular of the Ministry of Finance.

3. Customs inspection of exported, imported and transited goods of compliant enterprises shall be carried out as follows:

a) Direct inspection of the dossier in the following cases:

a.1) There are signs of a violation of the customs law;

a.2) Selection of not more than 5% of the total customs declarations for exported and imported goods on the basis of risk analysis and assessment;

a.3) Goods which, under specialised legislation, are subject to direct inspection of the dossier.

b) Physical inspection of goods in the following cases:

b.1) There are signs of a violation of the customs law;

b.2) Selection of not more than 1% of the total customs declarations for exported and imported goods on the basis of risk analysis and assessment;

b.3) Goods which, under specialised legislation, are subject to physical inspection.

c) The customs authority shall conduct compliance assessment inspections of compliant enterprises in accordance with Clause 2 of Article 11 of this Circular.

4. Customs inspection of exported, imported and transited goods of non-compliant enterprises shall be carried out as follows:

a) Direct inspection of the dossier in the following cases:

a.1) There are signs of a violation of the customs law;

a.2) Goods which, under specialised legislation, are subject to direct inspection of the dossier;

a.3) Selection for direct inspection of the dossier of not more than 50% of the total customs declarations for exported and imported goods on the basis of the results of risk analysis and assessment.

b) Physical inspection of goods in the following cases:

b.1) The cases prescribed in Points b.1 and b.3 of Clause 3 of this Article;

b.2) Selection for physical inspection of goods of at least 20% of the total customs declarations for exported and imported goods on the basis of the results of risk analysis and assessment.

Article 11. Application of risk management in post-clearance audit

1. The selection for post-clearance audit based on risk management under Clauses 1 and 2 of Article 78 of the Law on Customs shall be based on the following criteria:

a) The customs declarant shows signs of violating the customs law or the tax law in export and import activities;

b) The customs declarant shows signs of a risk of non-compliance with the customs law or the tax law in export and import activities;

c) The customs declarant exports or imports goods on the risk list which have not been inspected during the carrying out of customs procedures.

2. The inspection to assess the law compliance of the customs declarant under Clause 3 of Article 78 of the Law on Customs shall be carried out on not more than 5% of the total number of compliant enterprises, on the basis of the following criteria:

a) The level of compliance, scale, field, type and period of operation of the exporting or importing enterprise;

b) The frequency and timing of inspections conducted during the carrying out of customs procedures, of post-clearance audits and of customs inspections with respect to the exporting or importing enterprise;

c) Goods management policies and tax policies applicable to exported and imported goods;

d) The characteristics, nature and origin of the exported and imported goods;

đ) Other factors relating to export and import activities.

Article 12. Application of risk management in customs supervision of exported, imported and transited goods

1. The selection of the method of customs supervision for exported, imported and transited goods shall be based on the following criteria:

a) Goods management policies and tax policies applicable to exported, imported and transited goods;

b) The field, type and period of operation, the route, the area, the means of transport and the storage in respect of exported, imported and transited goods;

c) The characteristics, nature, origin, frequency and level of violations relating to exported, imported and transited goods;

d) Other regulations relating to the management of exported, imported and transited goods.

2. The selection of key subjects of customs supervision shall be based on the criteria in Clause 1 of this Article and on the level of compliance of the goods owner, the carrier and other related entities.

Article 13. Application of risk management to the luggage of persons on exit, on entry or in transit

The selection of key subjects for supervision and inspection with respect to the luggage of persons on exit, on entry or in transit shall be based on the following criteria:

1. The frequency and level of violations of the persons on exit, on entry or in transit.

2. Personal characteristics, the history of exit, entry and transit, the place, time, route, means of transport, tickets, personal identification papers and other factors relating to the exit, entry or transit.

3. Gestures, actions, words, attitudes and psychological manifestations during the exit, entry or transit.

4. The characteristics of the packaging, the weight, the value, the place, the time, the route, the means of transport and other factors relating to the carriage of the luggage of the persons on exit, on entry or in transit.

Article 14. Risk management with respect to enterprises that are dissolved or bankrupt, have had their enterprise registration certificate revoked, have ceased operation, have suspended operation, or are missing

1. The customs authority shall not accept the registration of customs declarations for exported, imported or transited goods of enterprises that have been dissolved or declared bankrupt, have had their enterprise registration certificate revoked, have ceased operation, have suspended operation, or are missing as confirmed by the tax authority, except where otherwise provided for by law.

In cases where an enterprise has suspended operation or is missing as confirmed by the tax authority, in order for the registration of the declaration for carrying out customs procedures for exported, imported or transited goods to be accepted, there must be confirmation from the tax authority that the enterprise has registered the resumption of its operation and has fully complied with the provisions of the tax and accounting laws.

2. The General Department of Customs shall coordinate with the General Department of Taxation in collecting information and in developing and managing the list of enterprises that are dissolved or bankrupt, have had their enterprise registration certificate revoked, have ceased operation, have suspended operation, or are missing, in order to serve risk management in accordance with the provisions of this Article.

Article 15. Responsibilities of the Director General of the General Department of Customs in implementing and applying risk management

The Director General of the General Department of Customs shall be responsible for promulgating and organising the uniform implementation of:

1. The indicators corresponding to the criteria prescribed in Clause 2 of Article 8, Article 9, Article 10, Article 11, Clause 1 of Article 12, Article 13 and Article 14 of this Circular and other regulations and decentralisation guidance of the Ministry of Finance, in order to meet the requirements of customs administration and tax administration in each period.

2. Risk management measures and professional techniques in customs professional activities.

3. Procedures, regulations and guidance on the implementation and application of risk management in customs professional activities.

Section 2. Customs declaration

Article 16. The customs dossier

1. The customs dossier for exported goods comprises:

a) The declaration of exported goods according to the information indicators in Appendix II issued together with this Circular.

Where a paper customs declaration is used as prescribed in Clause 2 of Article 25 of Decree No. 08/2015/NĐ-CP, the customs declarant shall complete and submit 02 originals of the declaration of exported goods using Form HQ/2015/XK in Appendix IV issued together with this Circular;

b) The export licence, for goods required to have an export licence: 01 original if exported in a single shipment, or 01 photocopy accompanied by the monitoring and deduction sheet if exported in multiple shipments;

c) The notice of exemption from inspection or the notice of inspection results of the specialised inspection agency as prescribed by law: 01 original.

With respect to the documents prescribed in Points b and c of this Clause, if the national single-window mechanism is applied and the specialised State management agency sends the export licence and the written notice of inspection results or of exemption from specialised inspection in electronic form through the National Single Window Portal, the customs declarant shall not be required to submit them when carrying out customs procedures.

2. The customs dossier for imported goods comprises:

a) The declaration of imported goods according to the information indicators in Appendix II issued together with this Circular.

Where a paper customs declaration is used as prescribed in Clause 2 of Article 25 of Decree No. 08/2015/NĐ-CP, the customs declarant shall complete and submit 02 originals of the declaration of imported goods using Form HQ/2015/NK in Appendix IV issued together with this Circular;

b) The commercial invoice, in cases where the buyer must pay the seller: 01 photocopy.

Where the goods owner purchases goods from a seller in Vietnam but is designated by the seller to receive the goods from abroad, the customs authority shall accept the invoice issued to the goods owner by the seller in Vietnam.

The customs declarant shall not be required to submit the commercial invoice in the following cases:

b.1) The customs declarant is a priority enterprise;

b.2) Goods imported for the performance of a processing contract for a foreign trader, in which case the customs declarant shall declare a provisional price in the “Customs value” box on the customs declaration;

b.3) Imported goods that have no invoice and for which the buyer is not required to pay the seller, in which case the customs declarant shall declare the customs value in accordance with the guidance of the Ministry of Finance on the determination of customs value.

c) The bill of lading or other transport documents of equivalent value, in the case of goods transported by sea, by air, by rail or by multimodal transport as prescribed by law (except for goods imported through land border gates, goods traded between a non-tariff zone and the domestic market, and imported goods carried as accompanied luggage by persons on entry): 01 photocopy.

For goods imported in service of oil and gas exploration and exploitation activities that are transported on service vessels (not commercial vessels), a cargo manifest shall be submitted in lieu of the bill of lading;

d) The import licence, for goods required to have an import licence; the import licence under a tariff quota: 01 original if imported in a single shipment, or 01 photocopy accompanied by the monitoring and deduction sheet if imported in multiple shipments;

đ) The notice of exemption from inspection or the notice of inspection results of the specialised inspection agency as prescribed by law: 01 original.

With respect to the documents prescribed in Points d and đ of this Clause, if the national single-window mechanism is applied and the specialised State management agency sends the import licence and the written notice of inspection results or of exemption from specialised inspection in electronic form through the National Single Window Portal, the customs declarant shall not be required to submit them when carrying out customs procedures;

e) The value declaration: the customs declarant shall complete the value declaration using the prescribed form and send it to the System in the form of electronic data, or submit 02 originals to the customs authority (in the case of declaration on a paper customs declaration). The cases in which a value declaration must be made and the form of the value declaration shall comply with the Circular of the Ministry of Finance providing for the determination of the customs value of exported and imported goods;

g) Documents certifying the origin of goods (a certificate of origin or a self-certification of origin document): 01 original or a document in the form of electronic data, in the following cases:

g.1) Goods originating from a country or group of countries having an agreement with Vietnam on the application of special preferential duty rates under the law of Vietnam and under the international treaties which Vietnam has signed or acceded to, if the importer wishes to enjoy such preferential treatment;

g.2) Goods which Vietnam or international organisations have announced to be, at that time, at risk of causing harm to social safety, public health or environmental sanitation and thus requiring control;

g.3) Goods imported from countries which Vietnam has announced to be, at that time, subject to anti-dumping duty, countervailing duty, anti-discrimination duty, safeguard duty, or duty rates applicable under a tariff quota;

g.4) Imported goods that must comply with the import management regimes prescribed by the law of Vietnam or by the international treaties to which Vietnam is a member.

Where an agreement on the application of special preferential duty rates with Vietnam or an international treaty which Vietnam has signed or acceded to provides for the submission of the certificate of origin of imported goods in the form of an electronic document, or of a self-certification of origin document of the producer/exporter/importer, the customs authority shall accept such documents.

3. The customs dossier for exported and imported goods eligible for exemption from export duty or import duty:

a) Where goods are eligible for exemption from export duty, in addition to the documents referred to in Clause 1 of this Article, the customs declarant shall submit 01 photocopy and present the original of the list of duty-exempt goods together with the monitoring and deduction sheet registered with the customs authority, for the cases in which the list must be registered under the guidance in Clause 1 of Article 104 of this Circular.

Where the list of duty-exempt goods is registered on the System, the customs declarant shall not be required to submit the list or the monitoring and deduction sheet, but must fully declare the information indicators under Appendix II to this Circular;

b) Where goods are eligible for exemption from import duty as referred to in Article 103 of this Circular, in addition to the documents prescribed in Clause 2 of this Article, the customs declarant shall submit and present the following additional documents:

b.1) The list of duty-exempt goods together with the monitoring and deduction sheet registered with the customs authority, for the cases in which the list must be registered under the guidance in Clause 1 of Article 104 of this Circular: submit 01 photocopy and present the original for comparison and deduction.

Where the list of duty-exempt imported goods is registered on the System, the customs declarant shall not be required to submit the list or the monitoring and deduction sheet, but must fully declare the information indicators under Appendix II to this Circular;

b.2) The document on the transfer of goods eligible for duty exemption, in the case of goods of an entity eligible for duty exemption being transferred to another entity eligible for duty exemption: submit 01 photocopy.

4. The customs dossier for exported and imported goods not subject to duty:

Where exported or imported goods are not subject to duty, in addition to the documents referred to in Clauses 1 and 2 of this Article, the customs declarant shall submit and present the following additional documents:

a) The declaration certifying non-refundable aid issued by the finance authority in accordance with the regulations of the Ministry of Finance, for non-refundable aid goods that are not subject to import duty, excise tax or value-added tax: submit 01 original.

Where the owner of a non-refundable ODA project or the main contractor implementing a non-refundable ODA project exports or imports goods that are not subject to export duty, import duty, value-added tax or excise tax under the law on taxation, the following must additionally be available: the goods supply contract specifying that the winning bid price or the goods supply price is exclusive of import duty, value-added tax and excise tax (where the organisation or individual winning the bid carries out the importation); the contract for entrusted importation of goods specifying that the supply price under the entrustment contract is exclusive of import duty, value-added tax and excise tax (in the case of entrusted importation): submit 01 copy;

b) The sales contract or the goods supply contract specifying that the winning bid price or the goods supply price is exclusive of import duty, excise tax and value-added tax, for goods that are not subject to import duty, excise tax or value-added tax (if any): submit 01 copy and present the original upon the first importation at the Sub-department of Customs where import procedures are carried out for comparison;

c) The contract for the sale of goods to export processing enterprises based on bidding results, or the goods supply contract, specifying that the winning bid price or the goods supply price is exclusive of import duty, excise tax and value-added tax, for goods that are not subject to import duty, excise tax or value-added tax (if any), serving the construction of factories and working offices of the export processing enterprise and imported by the contractors;

d) For goods not subject to value-added tax being machinery, equipment and supplies of a type not yet produced domestically that need to be imported for direct use in scientific research and technological development activities; machinery, equipment, spare parts, specialised means of transport and supplies of a type not yet produced domestically that need to be imported for carrying out the search, exploration and development of oil and gas fields; aircraft, drilling rigs and ships of a type not yet produced domestically that need to be imported to create fixed assets of the enterprise, or leased from abroad for use in production and business and for leasing out, the following are required:

d.1) The contract for the sale of goods to enterprises based on bidding results, or the goods supply contract, or the service supply contract (clearly stating that the goods price payable is exclusive of value-added tax), for goods not subject to value-added tax imported by the establishment winning the bid, the establishment appointed as contractor or the service supplier: submit 01 copy and present the original upon the first importation at the Sub-department of Customs where import procedures are carried out for comparison;

d.2) The contract for entrusted importation of goods clearly stating that the supply price under the entrustment contract is exclusive of value-added tax (in the case of entrusted importation): submit 01 copy;

d.3) The document of the competent authority assigning tasks to organisations to implement scientific research and technological development programmes, projects and topics, or the science and technology contract between the ordering party and the party receiving the order to perform the science and technology contract: submit 01 original;

d.4) The lease contract signed with a foreign party, in the case of leasing aircraft, drilling rigs or ships of a type not yet produced domestically from abroad for use in production and business and for leasing out: submit 01 copy.

dd) The written certification of the Ministry of National Defence that the imported goods directly serve national defence, or of the Ministry of Public Security that they directly serve security, for imported goods being weapons and specialised military equipment directly serving national defence and security that are not subject to value-added tax: submit 01 original.

5. For equipment and instruments specialised for teaching, research and scientific experiments, in order to be eligible for the value-added tax rate of 5% under the Law on Value-Added Tax, the customs declarant must submit the contract for the sale of goods to schools or research institutes, or the goods supply contract, or the service supply contract: submit 01 copy and present the original upon the first importation at the Sub-department of Customs where import procedures are carried out for comparison.

Article 17. Viewing goods and taking samples of goods before making the customs declaration

The viewing of goods before making the customs declaration provided for in Point c of Clause 1 of Article 18 of the Law on Customs and the taking of samples of goods for the purpose of customs declaration shall be carried out as follows:

1. After obtaining the consent of the carrier of the goods or the person storing the goods (shipping line, airline, railway, express delivery enterprise, postal service enterprise, bonded warehouse owner, etc.), the goods owner shall notify the Sub-department of Customs where the goods are stored so that supervision may be carried out as prescribed and shall, at the same time, notify the enterprise operating the port, warehouse or yard for coordination.

2. When the goods are viewed in advance, the Sub-department of Customs where the goods are stored must make a certification record bearing the confirmation of the goods owner. The record shall be made in 02 copies, each party keeping 01 copy.

3. Where the customs declarant requests the taking of samples for the purpose of customs declaration, the provisions of Article 31 of this Circular shall apply.

4. After the goods have been viewed in advance and samples have been taken, the customs officer shall seal the consignment. Where the goods cannot be sealed, the certification record mentioned in Clause 2 of this Article must reflect the condition of the goods and clearly state that the person currently holding the goods is responsible for keeping the goods in their original condition. When making the customs declaration, the goods owner shall clearly state the results of the advance viewing and of the sample taking on the customs declaration.

Article 18. Customs declaration

1. Principles of customs declaration

a) The customs declarant must fully declare the information on the customs declaration in accordance with the guidance in Appendix II issued together with this Circular. Where the declaration is made on a paper customs declaration, the guidance in Appendix IV issued together with this Circular shall apply;

b) Exported or imported goods falling under different types shall be declared on separate declarations of exported or imported goods according to each corresponding type;

c) One customs declaration shall be made for a consignment having one invoice. Where the customs declaration for a consignment having multiple invoices is made on one customs declaration in accordance with Clause 7 of Article 25 of Decree No. 08/2015/ND-CP, the customs declarant shall prepare the List of commercial invoices of exported or imported goods using Form No. 02/BKHĐ/GSQL in Appendix V issued together with this Circular and send it to the System together with the customs declaration.

Where the declaration is made on a paper customs declaration, the customs declarant must fully declare the number and the date, month and year of the invoice and the total quantity of goods on the customs declaration; if not all invoices can be declared on the customs declaration, a detailed list shall be prepared and attached to the customs declaration;

d) For exported or imported goods that are not subject to duty or are exempt from duty as prescribed, the customs declarant must, when making the customs declaration, declare the information indicators relating to non-taxability and duty exemption in accordance with the guidance in Appendix II issued together with this Circular;

dd) For exported or imported goods eligible for a duty rate reduced from the prescribed rate, when declaring the duty rate on the paper customs declaration, the declarant must also declare the duty rate before reduction, the percentage of the duty amount reduced and the document providing for this;

e) Where the exported or imported goods are means of transport by sea, inland waterway, air or rail, the export customs declaration must be made and the export customs procedures completed before exit procedures are carried out, except where the sale takes place after the means of transport has exited; the import customs declaration must be made and the import customs procedures carried out before entry procedures; where the means of transport is a road vehicle or a vehicle transported through the border gate by another means of transport, only the export or import customs declaration and customs procedures are required and exit or entry procedures are not required;

g) The customs declarant may use the assessment and analysis results of organisations having such function in accordance with law to declare the contents relating to the goods description, code, quality, category and quantity and other information relating to the exported or imported consignment.

The customs declarant may use the analysis and classification results of a previously cleared consignment to declare the goods description and code for subsequent consignments having the same goods description, composition, physical and chemical properties, features and utility and imported from the same manufacturer, within 03 years from the date of the analysis and classification results; except where the legal provisions serving as the basis for issuing the notice of the analysis and classification results of exported or imported goods are amended, supplemented or replaced;

h) Where the customs declaration for temporary import or temporary export is made on a paper customs declaration, the customs declaration for the re-exported or re-imported goods shall also be made on a paper customs declaration.

2. A maximum of 50 goods lines may be declared on one customs declaration; if there are more than 50 goods lines, the customs declarant shall declare on multiple customs declarations. Where one consignment contains many goods items falling under the types of export or import for production, export processing, production for export or processing of goods for foreign traders, the customs declarant may combine the goods items having the same commodity code as guided in Appendix II to this Circular, the same origin and the same duty rate.

When HS codes are combined on the customs declaration, the invoice value, the dutiable value and the quantity of the goods line with combined HS codes shall be the total invoice value, dutiable value and quantity of the combined goods lines; the invoice unit price of the goods line with combined HS codes shall not be declared.

3. Where the duty amount of one goods item exceeds the number of characters of the duty amount box on the declaration, the customs declarant may split it into several goods lines for declaration on the customs declaration; where it cannot be split into several goods lines, the customs declaration shall be made on a paper customs declaration.

Where the total duty amount of the customs declaration exceeds the number of characters of the total duty amount box on the declaration, the customs declarant may split it into several customs declarations.

4. Where one consignment must be declared on several declarations, or where imported goods fall under several types, share the same bill of lading and invoice and are declared on several declarations according to each type of imported goods at one Sub-department of Customs, the customs declarant shall submit only 01 set of customs dossier (where a paper dossier is submitted to the customs authority); the subsequent declarations shall clearly state “documents shared with declaration No. … dated …” in the “Notes” box.

For the cases provided for in Clause 2, Clause 3 and Clause 4 of this Article, the customs declarant shall submit, present and retain only one set of customs dossier for the customs declarations belonging to the same consignment.

5. Where the actual quantity of the goods has more than 02 digits after the decimal point; the invoice value has more than 04 digits after the decimal point; or the invoice unit price has more than 06 digits after the decimal point, the customs declarant shall round the figures as prescribed for the purpose of declaration. The actual quantity, invoice value and invoice unit price shall be declared in the “Goods description” criterion.

6. Advance declaration of information on exported or imported goods

a) The customs declarant must declare in advance the information relating to the exported or imported goods according to the information indicators provided for in Point 2 of Appendix II to this Circular;

b) The information declared in advance shall be valid for use and shall be retained on the System for a maximum of 07 days from the time of the advance registration or the time of the last amendment;

c) Where the information declared in advance is accepted, the System shall notify the customs declaration number; where it is not accepted, the System shall notify the specific reasons for non-acceptance and the contents required to be amended or supplemented so that the customs declarant may amend or supplement the declared contents;

d) The customs declarant may amend or supplement the information declared in advance on the System.

7. After declaring in advance the information on the exported or imported goods, the customs declarant shall receive the feedback information from the System in order to make the official customs declaration.

Where the System notifies that the customs declarant is not eligible to register the customs declaration, the customs declarant shall contact the Sub-department of Customs where the declaration is registered and shall attach documents issued by a competent authority proving that the enterprise is operating normally.

The customs declarant shall itself check the contents of the feedback information from the System and shall be liable before the law when using the feedback information from the System to carry out customs procedures.

8. Time limit for submitting the customs declaration

a) For exported goods, the customs declaration shall be submitted after the goods have been gathered at the location notified by the customs declarant and at the latest 04 hours before the means of transport exits; for exported goods sent by express delivery service, at the latest 02 hours before the means of transport exits;

b) For imported goods, the customs declaration shall be submitted before the date on which the goods arrive at the border gate or within 30 days from the date on which the goods arrive at the border gate.

Where the means of transport on entry makes an electronic customs declaration, the date on which the goods arrive at the border gate is the date on which the means of transport arrives at the border gate according to the notice of the carrier on the customs electronic data processing system.

Where the means of transport carries out entry customs procedures by the manual method, the date on which the goods arrive at the border gate is the date on which the customs authority affixes its stamp on the manifest of imported goods at the port of discharge in the dossier of the means of transport on entry (sea, air, rail), or the date stated on the declaration of the means of transport passing through the border gate or in the monitoring book of means of transport (inland waterway, road).

Article 19. Registration of the customs declaration

1. Place of registration of the customs declaration

a) Exported goods shall have their customs declaration registered at the Sub-department of Customs where the enterprise has its head office or where its production facility is located, or at the Sub-department of Customs where the exported goods are gathered, or at the Sub-department of Customs of the border gate of export;

b) Imported goods shall have their declaration registered at the head office of the border-gate Sub-department of Customs managing the goods storage location or the port of destination stated on the bill of lading or the transport contract, or at the inland Sub-department of Customs where the enterprise has its head office or where the goods are transported to;

c) For exported or imported goods falling under certain specific types, the place of registration of the declaration shall comply with the provisions applicable to each corresponding type in Decree No. 08/2015/ND-CP and the guidance in this Circular.

2. Inspection of the conditions for registration of the customs declaration

The information on the customs declaration shall be automatically checked by the System in order to assess the conditions for acceptance of the registration of the customs declaration. The contents to be checked include:

a) The conditions for the application of coercive measures and the duty payment time limit as prescribed, except for the following cases:

a.1) Exported goods that are exempt from duty, are not subject to duty, or are subject to an export duty rate of 0%;

a.2) Goods certified by the Ministry of Public Security or the Ministry of National Defence as imported goods directly serving security or national defence, which are eligible for consideration of import duty exemption and are not subject to value-added tax;

a.3) Goods certified by a ministry or competent authority as goods for the prevention and control of natural disasters and epidemics or for emergency relief; humanitarian aid goods and non-refundable aid goods.

b) The cases provided for in Clause 1 of Article 14 of this Circular;

c) The completeness and consistency of the information on the customs declaration;

d) The information on the management policies and tax policies applicable to the exported or imported goods on the customs declaration.

Where the customs declaration is made on a paper customs declaration, the customs officer shall check the conditions for registration of the declaration provided for in this Clause and the documents in the customs dossier.

3. Based on the customs inspection decision automatically notified by the System, the handling shall be carried out as follows:

a) Accept the information declared on the customs declaration and decide on the customs clearance of the goods. The customs clearance procedures shall comply with Article 34 of this Circular;

b) Inspect the relevant documents in the customs dossier submitted or presented by the customs declarant, or the relevant documents on the national single-window portal, in order to decide on the customs clearance of the goods, or carry out physical inspection of the goods in order to decide on customs clearance.

The Director General of the General Department of Customs shall provide specific guidance on the channel assignment of customs declarations and on the use of channel assignment results in customs inspection.

4. Where the customs declaration is made on a paper customs declaration, the customs declarant shall submit or present the customs dossier upon registration of the customs declaration.

Article 20. Additional declaration of the customs dossier

1. Cases of additional declaration:

a) The customs declarant may make an additional declaration of the customs dossier after the System has assigned the channel for the declaration but before the time at which the customs authority carries out the direct inspection of the customs dossier;

b) Where the customs declarant or the taxpayer determines that there is an error in the customs declaration, an additional declaration of the customs dossier may be made within 60 days from the date of customs clearance but before the time at which the customs authority decides on a post-clearance audit or an inspection;

c) Where the customs declarant or the taxpayer detects an error in the customs declaration after the time at which the customs authority has carried out the document inspection or the physical inspection of the goods but before customs clearance, the additional declaration shall be made and shall be handled in accordance with the law on taxation and the law on the handling of administrative violations;

d) Where the customs declarant or the taxpayer detects an error in the customs declaration only after the time limit of 60 days from the date of customs clearance has expired, or after the customs authority has decided on a post-clearance audit or an inspection, the additional declaration shall be made and shall be handled in accordance with the law on taxation and the law on the handling of administrative violations;

dd) The customs declarant shall make an additional declaration at the request of the customs authority upon the document inspection or the physical inspection of the goods and shall be handled in accordance with the law on taxation and the law on the handling of administrative violations.

The additional declaration provided for in Point b and Point d of this Clause may be made only for exported or imported goods that are not included in the List of exported and imported goods subject to specialised management, the List of exported and imported goods subject to licensing, the List of goods banned from export or banned from import, or the List of goods suspended from export or suspended from import.

2. The contents of the additional declaration include:

a) Additional declaration of the information indicators of the electronic customs declaration, except for the information indicators that may not be additionally declared as provided for in Point 3 of Appendix II issued together with this Circular; for the indicators on the customs declaration for which the System does not support additional declaration, the additional declaration shall be made in accordance with the guidance in Point 4 of Appendix II issued together with this Circular;

b) Where the declaration is made on a paper customs declaration, the customs declarant may additionally declare the information on the customs declaration, except for the information indicators that may not be additionally declared as provided for in Point 3 of Appendix II issued together with this Circular.

3. Procedures for additional declaration of the customs dossier

a) Responsibilities of the customs declarant:

a.1) Where the customs declaration is additionally declared in accordance with Point a or Point dd of Clause 1 of this Article, the customs declarant shall make the additional declaration on the System and submit the documents relating to the additional declaration through the System or in paper form (01 copy).

For the information indicators for which the System does not support additional declaration as provided for in Point 4 of Appendix II issued together with this Circular, the customs declarant shall submit 02 originals of the written request for additional declaration using Form No. 03/KBS/GSQL issued together with Appendix V issued together with this Circular, and 01 copy of the documents relating to the additional declaration.

In the course of document inspection or physical inspection of goods, if the customs authority detects that the contents of the customs declaration and the customs dossier are inconsistent, the customs declarant must make an additional declaration within 05 days from the date of receipt of the customs authority's request and shall be subject to administrative penalties in accordance with law;

a.2) Where an additional declaration of the customs dossier is made under Point b, Point c or Point d of Clause 1 of this Article:

a.2.1) For the information indicators in respect of which the System supports post-clearance additional declaration as prescribed in Point 5 of Appendix II issued together with this Circular, the customs declarant shall declare the additional declaration information on the System and submit the documents relating to the additional declaration via the System or in paper form (01 photocopy);

a.2.2) For other information indicators, the customs declarant shall submit a written request for additional declaration using Form No. 03/KBS/GSQL in Appendix V issued together with this Circular and 01 photocopy of the documents relating to the additional declaration.

a.3) Where the goods have not yet been granted customs clearance, if the port of loading, the border gate of export or the means of transport is changed, the customs declarant shall make an additional declaration in accordance with the guidance in this Article. If the change of the port of loading, the border gate of export or the means of transport results in a change in the mode of transport of the goods, the customs declaration must be cancelled in accordance with Article 22 of this Circular;

a.4) Where the customs declaration for exported goods has been granted customs clearance and the goods have been brought into the customs supervision area at the border gate, if the port of loading, the border gate of export or the means of transport is changed, the customs declarant shall submit the carrier's written notice of the change of the port of loading, the border gate of export or the means of transport (by fax, e-mail, etc.) to the customs authority at the border gate where the goods are gathered so that the supervision of the loading of the goods onto the means of transport for export may be carried out. Where the goods are exported through other locations permitted by a competent authority in accordance with law, a document on the change of the border gate of export shall be submitted to the customs authority. Within 03 days after the goods are brought into the supervision area, the customs declarant must send a written request for amendment or supplementation using Form No. 03/KBS/GSQL in Appendix V issued together with this Circular to the Sub-department of Customs where the declaration is registered in order for the amendment to be recorded on the System.

Where the customs declaration for exported goods has been granted customs clearance but the goods have not yet been brought into the customs supervision area at the border gate, if the port of loading or the border gate of export is changed but remains within the area under the management of the same Customs Department, the customs declarant shall submit a written notice of the change of the port of loading or the border gate of export to the Sub-department of Customs of the border gate of export for the supervision of the goods. Within 03 days after the goods are brought into the supervision area, the customs declarant must send a written request for amendment to the Sub-department of Customs where the declaration is registered in order for the amendment to be recorded on the System.

Where the customs declaration for exported goods has been granted customs clearance but the goods have not yet been brought into the customs supervision area at the border gate, if the change of the port of loading or the border gate of export results in a change of the Customs Department managing the port of loading or the border gate of export, the customs declarant shall submit a written notice of the change of the port of loading or the border gate of export to the Sub-department of Customs where the declaration is registered so that the place of supervision may be transferred and the amendment recorded on the System;

a.5) Where, at the time of carrying out export customs procedures, the container numbers are not yet available or the container numbers have changed compared with those declared upon registration of the customs declaration for exported goods, the customs declarant must submit a List of container numbers using Form No. 31/BKCT/GSQL in Appendix V issued together with this Circular to the customs officer performing supervision at the border gate of export. The customs officer shall check and update the container numbers into the System in order to print the list of containers.

For imported goods, upon bringing the goods through the supervision area, if there is an inaccuracy in the container numbers compared with the declaration on the customs declaration, the customs declarant shall produce the goods delivery documents to the customs authority at the border gate of import. The customs officer shall check and update the container numbers into the System in order to print the list of containers.

The customs declarant shall be responsible for making an additional declaration within 03 days from the date on which the goods are brought into the customs supervision area;

a.6) In the case of a paper customs declaration, the customs declarant shall make a written request for additional declaration using Form No. 03/KBS/GSQL in Appendix V issued together with this Circular: 02 originals, and shall submit the documents evidencing the additional declaration.

b) Responsibilities of the customs authority:

b.1) To receive the additional declaration dossier;

b.2) To check the completeness and accuracy of the additional declaration dossier and to notify the inspection result to the customs declarant;

b.3) To retain the documents submitted by the customs declarant;

b.4) To issue a decision on tax imposition and to impose administrative penalties for customs offences (if any) in accordance with law;

b.5) To notify the result of the inspection of the additional declaration dossier within the following time limits:

b.5.1) Within 02 working hours from the receipt of complete information or of the dossier (if any), for the cases prescribed in Point a and Point b of Clause 1 of this Article;

b.5.2) Within 08 working hours from the receipt of complete information or of the dossier (if any), for the cases prescribed in Point c and Point d of Clause 1 of this Article.

b.6) To update the additional declaration contents into the System in cases where the customs authority accepts the additional declaration of information indicators in respect of which the System does not support additional declaration;

b.7) Where the customs authority requests the customs declarant to make an additional declaration in the course of document inspection or physical inspection of goods but the customs declarant fails to do so beyond the time limit of 05 days from the date of receipt of the customs authority's request, the matter shall be handled as follows:

b.7.1) With respect to the contents required to be additionally declared which affect the amount of duty payable, if there are sufficient grounds to determine that the contents declared by the customs declarant are inconsistent (except for the case prescribed in Point b.7.2 of this Clause), the customs authority shall issue a decision on tax imposition and handle the customs administrative offence in accordance with regulations;

b.7.2) In cases where there are sufficient grounds to reject the declared value as prescribed in Point a of Clause 2 of Article 25 of this Circular, the customs authority shall grant customs clearance according to the declaration and shall carry out post-clearance audit in accordance with regulations;

b.7.3) In cases where the amount of duty payable is not affected, the dossier shall be returned to the customs declarant together with a written notice clearly stating the reasons.

b.8) In the case of a paper customs declaration, in addition to performing the tasks set out in Point b of this Clause, the customs officer must clearly record the date and time of receipt of the additional declaration dossier; check the completeness and accuracy of the additional declaration dossier and notify the inspection result on the written additional declaration; and return 01 copy of the additional declaration to the customs declarant.

Article 21. Declaration of a change of use purpose or of a transfer for domestic consumption

1. Principles of implementation:

a) Exported or imported goods which are transferred for domestic consumption or which have their use purpose changed shall comply with Clause 5 of Article 25 of Decree No. 08/2015/ND-CP;

b) The transfer for domestic consumption or the change of the use purpose of goods for which export or import procedures have been carried out may only be effected after the customs declarant has completed the customs procedures for the new customs declaration;

c) Goods which, upon the carrying out of export or import procedures, are subject to an export or import licence must also, upon their transfer for domestic consumption or the change of their use purpose, obtain the written consent of the agency issuing the export or import licence;

d) For goods whose use purpose is changed or which are transferred for domestic consumption, the taxpayer must declare and fully pay the duty and the fines (if any) in accordance with regulations.

2. Responsibilities of the customs declarant:

a) To submit a dossier for the carrying out of customs procedures, comprising:

a.1) The customs declaration as prescribed in Article 16 of this Circular;

a.2) The licence of the ministry or sector permitting the change of the use purpose or the export or import of the goods, for goods which are required to have a licence: 01 original;

a.3) The written agreement with the foreign party on the change of the use purpose of the goods, or the commercial invoice in the case of a transfer of the ownership of the goods with respect to goods processed for, or hired or borrowed from, foreign organisations or individuals, or the contract for the sale and purchase of goods eligible for duty exemption, goods not subject to duty, goods temporarily imported for re-export or goods temporarily exported for re-import: 01 photocopy.

b) To declare and fully pay duty as prescribed on the new customs declaration and to clearly state the number of the previous customs declaration for exported or imported goods and the form of the change of use purpose or of the transfer for domestic consumption in the “Notes” box of the electronic customs declaration or the “Other notes” box of the paper customs declaration.

Where the use purpose is changed in the form of re-export or of transfer to a person not subject to duty or eligible for duty exemption, the taxpayer must make the declaration as prescribed above but is not required to pay duty.

Where the taxpayer changes the use purpose of the goods or transfers them for domestic consumption but fails to voluntarily declare and pay duty to the customs authority, if the customs authority or another competent authority conducts an inspection and detects this, the taxpayer shall be subject to imposition of the amount of duty payable according to the initial customs declaration for imported goods and shall be penalised in accordance with the regulations in force. The taxpayer shall be responsible for fully paying the outstanding amount of duty, the late-payment interest and the fines (if any) under the decision of the customs authority.

3. Responsibilities of the customs authority:

To carry out customs procedures according to the corresponding type of export or import and to adjust the duty of the previous customs declaration corresponding to the quantity of goods whose use purpose is changed or which are transferred for domestic consumption as declared on the new customs declaration, as follows:

a) Where the taxpayer has not yet paid the duty of the previous customs declaration: after the amount of duty of the new declaration has been paid, the customs authority shall issue a Decision to reduce the duty of the previous declaration;

b) Where the taxpayer has paid the duty of the previous customs declaration: the customs authority shall issue a Decision to reduce the duty of the previous customs declaration and shall then carry out a duty refund cum offsetting between the amount of duty of the previous customs declaration and the amount of duty of the new customs declaration (to be handled in the same manner as overpaid duty). If the amount of duty of the previous customs declaration is less than the amount of duty payable under the new customs declaration, the taxpayer must additionally pay the outstanding amount before completing the procedures for the transfer for domestic consumption; if it is in excess, the customs authority shall refund it in accordance with regulations. The order of offsetting or refunding shall comply with Article 132 of this Circular.

The decision on duty adjustment shall be made using Form No. 03/QĐĐC/TXNK in Appendix VI issued together with this Circular.

The time limit for the duty refund cum offsetting between the amount of duty of the previous customs declaration and the amount of duty of the new customs declaration shall comply with Clause 3 of Article 49 of this Circular. During the period in which the customs authority processes the duty refund cum offsetting between the amount of duty already paid under the previous customs declaration and the amount of duty of the new customs declaration, the taxpayer shall not be charged late-payment interest.

Article 22. Cancellation of customs declarations

1. Cases of cancellation of a declaration:

a) The time limit of 15 days from the date of registration of the declaration has expired and, although the goods are exempt from physical inspection, no imported goods have arrived at the border gate of import or the exported goods have not been brought into the customs supervision area at the border gate of export;

b) The time limit of 15 days from the date of registration of the declaration has expired and the customs declarant has not produced the customs dossier, in cases where the customs dossier must be produced for inspection by the customs authority;

c) The time limit of 15 days from the date of registration of the declaration has expired and the customs declarant has not produced the exported or imported goods subject to physical inspection for inspection by the customs authority;

d) Cases of cancellation of a declaration at the request of the customs declarant:

d.1) The customs declaration has been registered but has not been granted customs clearance owing to a failure of the customs electronic data processing system;

d.2) Several declarations have been made for the same consignment of exported or imported goods (duplicate declaration information);

d.3) In respect of a declaration for exported goods, the goods have been brought into the customs supervision area but are in fact not exported;

d.4) The declaration for imported goods has been registered but the goods are in fact not imported or the goods have not been brought through the supervision area;

d.5) Incorrect declaration of the information indicators which may not be additionally declared as prescribed in Point 3 of Appendix II to this Circular.

2. Procedures for the cancellation of a declaration

a) Responsibilities of the customs declarant:

Where the cancellation of a declaration is requested, the customs declarant must send a written request for cancellation using Form No. 04/HTK/GSQL in Appendix V issued together with this Circular to the Sub-department of Customs where the declaration is registered and must submit documents evidencing that the goods are in fact not exported or imported, for the cases prescribed in Points d.3 and d.4 of Clause 1 of this Article.

Where exported goods have been brought into the customs supervision area but are in fact not exported, if the declaration is cancelled in order to bring the goods back into the domestic market, the customs declarant must undertake in the written request that no duty refund or non-collection of duty has been carried out at the domestic tax authority or at the customs authority for the consignment covered by the declaration for exported goods, and shall be responsible for the contents declared. If the customs authority or the tax authority, upon inspection, detects that the customs declarant has already obtained a duty refund, the customs declarant shall be dealt with in accordance with law;

b) Responsibilities of the customs authority:

b.1) For electronic customs declarations:

b.1.1) Within 08 (eight) working hours from the receipt of the customs declarant's written request for cancellation, the customs officer shall examine the reasons, the conditions and the information of the declaration requested to be cancelled on the System, propose the approval of the Director of the Sub-department of Customs and carry out the cancellation of the declaration on the System, finalise the duty receivable of the cancelled declaration (if any) and update the risk management system for the purpose of assessing the law-compliance criteria applicable to the enterprise;

b.1.2) Where, no later than 10 days from the date of expiry of the customs declaration in respect of the declarations prescribed in Point a of Clause 1 of this Article, the customs declarant does not submit a written request for cancellation of the declaration, the customs authority shall conduct inspection and verification; if no imported goods have arrived at the border gate of import or the exported goods have not been brought into the customs supervision area at the border gate of export, it shall carry out the cancellation of the declaration on the System;

b.1.3) In the case of the cancellation of a declaration as prescribed in Point b and Point c of Clause 1 of this Article, the customs authority shall review and cancel the declaration on the System;

b.1.4) Where the cancellation of a customs declaration for temporary import for re-export or for temporary export for re-import affects the information on the management of the quantity of temporarily imported or temporarily exported goods on the System, the customs authority shall be responsible for updating the information on the quantity of goods into the System after the cancellation of the customs declaration;

b.1.5) To notify the domestic Tax Department, in respect of exported goods originating from within the country, or the Sub-department of Customs, in respect of exported goods of imported origin (where the Sub-department of Customs at which the declaration for exported goods is registered differs from the Sub-department of Customs at which the import declaration is registered), for monitoring purposes and so that no duty refund or non-collection of duty is processed in respect of the cancelled export declaration.

b.2) For paper customs declarations:

b.2.1) To carry out the cancellation of the customs declaration: cross out the cancelled customs declaration with an ink pen, sign it and affix the officer's stamp thereon;

b.2.2) To retain the cancelled customs declaration in the order of the registration numbers of the declarations.

3. The Director of the Sub-department of Customs where the declaration is registered shall consider and decide on the cancellation of a customs declaration which has been registered by the customs authority.

Section 3. Detailed inspection of the customs dossier and physical inspection of goods; bringing goods to storage, release of goods and customs clearance of goods

Article 23. Inspection principles

1. On the basis of the System's notice of the result of the channel assignment of the customs declaration, the decision of the Director of the Sub-department of Customs where the declaration is registered or of the Sub-department of Customs where the physical inspection of the goods is carried out, the customs declaration information and the risk indication information on the System, the customs officer shall notify the customs declarant, through the System, of the submission or production of one or all of the documents belonging to the customs dossier and shall carry out the detailed inspection of the customs dossier and the physical inspection of the goods. In the case of physical inspection of goods, the officer must record the inspection result on the Inspection Result Record and update it into the System in accordance with this Circular and the guidance of the General Department of Customs, and shall decide on customs clearance, release of goods or the bringing of the goods to storage.

2. If, in the course of customs inspection, signs of a violation of the customs law or of the tax law are detected, the customs officer shall be responsible for reporting to and proposing that the Director of the Sub-department of Customs decide on a change of the form and level of inspection as appropriate.

3. If, in the course of customs inspection, an assessment must be solicited to serve the customs inspection, the customs authority shall be responsible for bearing the costs.

Article 24. Inspection of the goods description, the commodity code and the duty rate

1. Inspection of the goods description, the commodity code and the duty rate upon inspection of the customs dossier.

a) Contents of the inspection:

Inspection of the declared contents and inspection of the accuracy of the goods description, the commodity code and the duty rate declared on the customs declaration against the information stated on the documents in the customs dossier;

b) Handling of the inspection result:

b.1) Where it is determined that the customs declarant has declared the goods description, the commodity code and the duty rate clearly and completely, with no discrepancy in the goods description compared with the information stated on the documents in the customs dossier, the customs authority shall accept the customs declarant's declaration of the goods description, the commodity code and the duty rate;

b.2) Where there are sufficient grounds to determine that the customs declarant has incorrectly declared the goods description, the commodity code or the duty rate, the customs authority shall provide guidance to and request the customs declarant to make an additional declaration in accordance with Article 20 of this Circular and shall handle the violation in accordance with law. Where the customs declarant fails to make an additional declaration, the customs authority shall re-determine the commodity code and the duty rate and carry out tax imposition and, at the same time, depending on the seriousness of the violation, shall handle the matter in accordance with law, update the inspection result into the database and grant customs clearance of the goods after the customs declarant has fully paid the duty and the fines (if any) in accordance with regulations;

b.3) Where it is detected that the declared information on the goods description or the description of the goods is not consistent with the commodity code, or that there is a discrepancy between the information on the documents belonging to the customs dossier and the information declared on the customs declaration, but there are not yet sufficient grounds to determine the goods description, the commodity code and the duty rate, the customs declarant shall be requested to additionally submit technical documents, or the contract for the sale and purchase of the goods, or an analysis of the composition of the product.

If, through the inspection of the additionally submitted documents, the customs authority has sufficient grounds to determine that the customs declarant has incorrectly declared the goods description, the commodity code or the duty rate, it shall guide the customs declarant to make an additional declaration as prescribed in Point b.2 of this Clause. Where the customs declarant is unable to submit the documents requested by the customs authority, or where, through the inspection of the documents, the customs authority does not yet have sufficient grounds to determine the goods description, the commodity code and the duty rate, samples shall be taken for analysis and assessment in accordance with the regulations of the Minister of Finance on the classification of goods, analysis for the classification of goods, and analysis for quality inspection and food safety inspection of exported and imported goods, or the matter shall be reported to the Director of the Sub-department of Customs for a decision on the physical inspection of the goods under Clause 2 of this Article.

2. Inspection of the goods description, the commodity code and the duty rate upon physical inspection

a) Contents of the inspection:

Inspection of the declared contents and inspection of the accuracy of the goods description and the commodity code on the customs declaration against the actual exported or imported goods.

Upon physical inspection of the goods, the customs officer must determine the goods description and the commodity code according to the criteria set out in Vietnam's List of Exports and Imports and in the tariff schedules applicable to exported and imported goods;

b) Handling of inspection results:

b.1) Where it is determined that there is no discrepancy between the goods description and the commodity code declared on the customs declaration and the goods actually exported or imported, and that there is no discrepancy in the duty rate against the applicable tariff schedules in effect at the time of the inspection, the customs authority shall accept the customs declarant's declaration of the goods description, commodity code and duty rate;

b.2) Where there are sufficient grounds to determine that the customs declarant has incorrectly declared the goods description, the commodity code or the duty rate, the customs authority shall provide guidance to and request the customs declarant to make an additional declaration in accordance with Article 20 of this Circular and shall handle the violation in accordance with law. Where the customs declarant fails to make an additional declaration, the customs authority shall re-determine the commodity code and the duty rate and carry out tax imposition and, at the same time, depending on the seriousness of the discrepancy between the customs declaration and the inspection results, shall take action in accordance with law and update the inspection results into the database, and shall grant customs clearance for the goods after the customs declarant has fully paid the duty and the fine (if any) as prescribed;

b.3) Where the goods description and the commodity code cannot be accurately determined according to the criteria in Vietnam's List of Exports and Imports and in the tariff schedules applicable to exported and imported goods, the customs officer, together with the customs declarant, shall take samples for analysis and assessment in accordance with the regulations of the Minister of Finance on classification of goods, analysis for classification of goods, and analysis for quality inspection and food safety inspection of exported and imported goods.

3. Where a consignment of exported or imported goods has been granted customs clearance on the basis of the results of analysis and assessment for determining the goods description and the commodity code, the customs authority may use the analysis and assessment results of that consignment to carry out customs procedures for subsequent consignments of the same customs declarant which have the same declared goods description, origin and commodity code and are imported from the same manufacturer (in the case of imported goods).

Article 25. Inspection of customs value

1. Inspection of customs value: The customs authority shall inspect the customs value declared by the customs declarant on the customs declaration (hereinafter referred to as the declared value) in order to identify the cases in which there are sufficient grounds to reject the declared value and the cases in which the declared value is doubtful but there are not yet sufficient grounds for rejection:

a) There are sufficient grounds to reject the declared value of exported or imported goods in any of the following cases:

a.1) The customs declarant fails to declare, or declares incorrectly or incompletely, the indicators relating to customs value on the export declaration, the import declaration or the value declaration (if any);

a.2) The particulars on value and delivery terms stated on the commercial invoice are inconsistent with the corresponding particulars (if any) on the bill of lading or on other transport documents of equivalent validity as prescribed by law.

b) Exported or imported goods whose declared value is doubtful but for which there are not yet sufficient grounds for rejection are cases in which the declared value is lower than the value risk information in the price database as prescribed by the General Department of Customs.

2. Handling of inspection results:

a) Where there are sufficient grounds to reject the declared value: The customs authority shall notify the grounds for rejecting the declared value and shall handle the case as follows:

a.1) If the customs declarant agrees with the customs authority's grounds for rejecting the declared value, the customs declarant shall make an additional declaration within a time limit of not more than 05 days from the date of the customs authority's notification; the customs authority shall impose administrative penalties and grant customs clearance for the goods as prescribed.

The additional declaration shall be made in accordance with Clause 3 of Article 20 of this Circular;

a.2) If the customs declarant does not agree with the grounds for rejecting the declared value, or fails to make an additional declaration upon expiry of the 05-day time limit from the date of the customs authority's notification, the customs authority shall grant customs clearance according to the declared value and shall transfer the grounds for rejecting the declared value for the conduct of a post-clearance audit.

b) Where the declared value is doubtful but there are not yet sufficient grounds for rejection, the customs authority shall notify the doubt through the System or using Form No. 02A/TBNVTG/TXNK in Appendix VI issued together with this Circular in the case of customs declaration made on a paper customs declaration, and shall at the same time request the customs declarant to additionally submit the relevant documents and materials consistent with the method used to determine the declared value in accordance with the Circular of the Minister of Finance providing for the customs value of exported and imported goods (01 photocopy):

b.1) Where, within a time limit of not more than 05 days from the date of the customs authority's notification, the customs declarant additionally submits the documents and materials as requested and requests consultation (clearly stating the time of the consultation), the customs authority shall release the goods in accordance with Article 33 of this Circular and shall organise the consultation in accordance with Clause 3 of this Article;

b.2) Where, upon expiry of the time limit of 05 days from the date of the customs authority's notification, the customs declarant fails to additionally submit the dossier and documents as requested or fails to request consultation, the customs authority shall grant customs clearance according to the declared value and shall transfer the doubts for the conduct of a post-clearance audit as prescribed.

3. Consultation

a) Competence to conduct consultation:

a.1) The Director of the Customs Department shall organise the conduct of consultation and shall bear overall responsibility for the effectiveness of the consultation work at his/her unit;

a.2) Based on the actual situation and the characteristics of the locality, the Director of the Customs Department may delegate to the Head of the Sub-department of Customs the conduct of consultation in respect of items subject to consultation.

b) One-time consultation:

b.1) A customs declarant may request a one-time consultation if all of the following conditions are satisfied:

b.1.1) The exported or imported goods are under the same sale and purchase contract and are exported or imported in different shipments;

b.1.2) The information and data used to inspect and determine the customs value remain unchanged;

b.1.3) The customs declarant has made a written request for a one-time consultation, clearly stating its commitment to use the consultation results for subsequent exports or imports.

b.2) The results of a one-time consultation shall be used for subsequent exports or imports if the customs value determined after the consultation is consistent with the information and data used to inspect and determine the customs value of the goods being valued.

c) Responsibilities for implementation:

c.1) The customs authority:

c.1.1) To organise the consultation at the request of the customs declarant and to inspect the dossier, documents and materials submitted by the customs declarant in order to clarify the signs of doubt about the declared value;

c.1.2) To prepare a consultation record, in which the questions and answers arising during the consultation process and the documents and materials additionally submitted by the customs declarant are fully and truthfully recorded; and to clarify whether or not the customs declarant agrees with the grounds for rejection in the case where the customs authority has sufficient grounds to reject the declared value; upon conclusion of the consultation, the conclusion must be clearly recorded in the consultation record as one of the following cases: “insufficient grounds to reject the declared value”, or “sufficient grounds to reject the declared value” (clearly stating the grounds for rejecting the declared value), or “sufficient grounds to reject the declared value but the customs declarant does not accept them” (clearly stating the grounds for rejecting the declared value).

c.2) The customs declarant: To submit the relevant documents and materials consistent with the method used to determine the declared value in accordance with the regulations of the Ministry of Finance on the customs value of exported and imported goods, and to appoint a representative competent to decide on matters relating to the determination of the dutiable value, or a fully authorised person, to attend the consultation at the time requested for the consultation;

c.3) The parties participating in the consultation must jointly sign the consultation record.

d) Form of consultation: Direct consultation;

đ) Time limit for completing the consultation: Not more than 30 days from the date of registration of the declaration;

e) Duration of the consultation: Not more than 05 working days;

g) Handling of consultation results

Based on the consultation record and the documents and materials additionally submitted by the customs declarant, the customs authority shall handle the case as follows:

g.1) To request the customs declarant to make an additional declaration in accordance with Clause 2 of Article 20 of this Circular within a time limit of not more than 05 days from the date of conclusion of the consultation but not exceeding 30 days from the date of registration of the declaration, where the customs declarant agrees with the grounds for rejecting the declared value in any of the following cases:

g.1.1) Any of the cases specified in Point a of Clause 1 of this Article;

g.1.2) The customs declarant has incorrectly applied the sequence, the conditions or the content of the methods for determining customs value.

g.2) To grant customs clearance according to the declared value and to transfer the grounds for rejecting the declared value for the conduct of a post-clearance audit as prescribed, in the following cases:

g.2.1) Upon expiry of the time limit of 05 days from the date of conclusion of the consultation or of 30 days from the date of registration of the declaration, the customs declarant has not made an additional declaration as prescribed in Point g.1 of this Clause;

g.2.2) The customs declarant does not agree with the customs authority's grounds for rejecting the declared value.

g.3) To grant customs clearance according to the declared value in the cases where there are not sufficient grounds to reject the declared value.

Article 26. Inspection and determination of the origin of exported and imported goods

1. For exported goods

The origin of exported goods shall be determined on the basis of the declaration made by the customs declarant, the documents included in the customs dossier and the actual goods.

Where there are signs of fraud as to the origin of exported goods, or on the basis of warning information about illegal transhipment, the Sub-department of Customs where the declaration is registered shall request the customs declarant to provide documents proving the origin of the exported goods; where the customs declarant fails to produce such documents, verification shall be conducted at the facility producing the exported goods. Pending the results of the inspection and verification of the origin of the goods, the exported goods shall be granted customs clearance as prescribed.

2. For imported goods

a) The customs declarant shall submit the document certifying the origin of the imported goods to the customs authority in accordance with Point g of Clause 2 of Article 16 of this Circular at the time of submission of the customs dossier or within the time limit prescribed in the international treaties to which Vietnam is a party.

Where the document certifying origin cannot be submitted at the time of customs declaration, the customs declarant shall declare according to the most-favoured-nation preferential import duty rate (hereinafter referred to as the MFN rate) or the ordinary rate. Upon additional submission of the document certifying origin within the prescribed time limit, the customs declarant shall make an additional declaration according to the corresponding special preferential duty rate and shall be refunded the difference in the duty already paid; where the consignment is exempt from document inspection upon customs declaration, the customs declarant must additionally submit the customs dossier in accordance with Clause 2 of Article 16 of this Circular when additionally submitting the document certifying origin;

b) When inspecting the origin of goods, the customs authority shall base itself on the document certifying origin, the customs dossier, the actual goods, the information relating to the goods and the provisions of Article 15 of the Government's Decree No. 19/2006/NĐ-CP dated February 20, 2006, the Circular of the Ministry of Industry and Trade guiding the implementation of preferential and non-preferential rules of origin, and the relevant guiding documents;

c) The customs authority shall accept the document certifying origin in cases of minor discrepancies which do not affect the validity of the document certifying origin or the origin status of the imported goods, including:

c.1) Spelling or typing errors;

c.2) Differences in the manner of ticking the boxes on the C/O: ticking by machine or by hand, ticking with an “x” or a “√”, or errors in ticking;

c.3) Minor differences between the signature on the C/O and the specimen signature;

c.4) Differences in the units of measurement stated on the C/O and on other documents (invoice, bill of lading, etc.);

c.5) Differences between the paper size of the C/O submitted to the customs authority and that of the prescribed C/O form;

c.6) Differences in the colour of the ink (black or blue) of the particulars declared on the C/O;

c.7) Minor differences in the description of the goods on the document certifying origin and on other documents;

c.8) Differences between the code stated on the C/O and the code stated on the import declaration which do not change the origin status of the goods.

d) Where the customs declarant submits a document certifying origin issued for an entire consignment but only part of the consignment is imported, the customs authority shall accept that document certifying origin in respect of the quantity of goods actually imported;

đ) Where the actual quantity or weight of the imported goods exceeds the quantity or weight stated on the document certifying origin, the excess quantity of goods shall not be entitled to the preferences under the international treaties to which Vietnam is a party;

e) The customs declarant may not arbitrarily amend the particulars stated on the C/O, except where the amendment is made by the competent issuing authority or organisation itself in accordance with law;

g) Where the information stated on the document certifying origin is inconsistent with the customs dossier and with the regulations on inspection of the origin of imported goods, or the signature or seal on the document certifying origin does not match the specimen signature or specimen seal kept at the customs authority, except for the cases prescribed in Point c of this Clause, the customs authority shall request the customs declarant to provide an explanation and to supply additional documents to prove the origin of the goods. If the explanation and the documents supplied are satisfactory, the document certifying origin shall be accepted.

Where the customs authority has sufficient grounds to determine that the document certifying origin is not valid, it shall suspend the application of the special preferential duty rate and shall calculate the duty at the MFN rate or the ordinary rate.

When carrying out customs procedures, if there is doubt about the validity of the document certifying origin but there are not yet sufficient grounds for refusal, the customs authority shall provisionally calculate the duty at the MFN rate or the ordinary rate and shall conduct verification in accordance with Clause 3 of this Article.

In the course of a post-clearance audit or an inspection, if there is doubt about the validity of the document certifying origin but there are not yet sufficient grounds for refusal, the customs authority shall conduct verification and shall, based on the verification results, decide on the application of the special preferential duty rate.

3. Verification of the origin of imported goods

a) The General Department of Customs shall carry out the verification of the origin of imported goods with the authority competent to issue the certificate of origin, with the organisation or individual self-certifying the origin of the goods, or at the facility producing the exported goods;

b) Time limit for verification

The verification must be completed within the shortest time but not later than 150 days from the time the customs declarant submits the customs dossier, or from the time the authority conducts the verification in respect of the doubts detected in the course of a post-clearance audit or an inspection, unless the international treaties to which Vietnam is a party provide otherwise for the verification time limit.

Where the authority of the exporting country competent to issue the document certifying origin replies with the verification results after the above time limit, the customs authority shall, based on the verification results, handle the case in accordance with Point d of this Clause;

c) Verification procedures

The verification procedures shall be carried out in accordance with the regulations of the Minister of Industry and Trade on the implementation of the rules of origin under the international treaties to which Vietnam is a party:

c.1) The customs authority shall send a written document (diplomatic note, email, fax, etc.) to the authority competent to issue the certificate of origin or to the organisation or individual self-certifying the origin of the goods;

c.2) Where necessary, the customs authority shall conduct inspection and verification in the exporting country in order to determine the origin of the goods.

d) Handling of verification results

d.1) Where the verification results satisfy the verification requirements of the customs authority and confirm the validity of the document certifying the origin of the goods:

d.1.1) Within 15 working days from the date of receipt of the verification results, the customs authority shall be responsible for notifying the customs declarant so that the latter may make an additional declaration according to the special preferential import duty rate. The additional declaration shall be made in accordance with Article 20 of this Circular and shall not be subject to administrative penalties in the customs field;

d.1.2) The customs authority shall carry out the procedures for refunding to the importer the difference between the amount of duty provisionally collected at the MFN rate or the ordinary rate and the amount of duty calculated at the special preferential import duty rate.

d.2) Where the verification results do not satisfy the verification requirements of the customs authority, or the verification results show that the document certifying origin is not valid, the customs authority shall apply the MFN rate or the ordinary rate and shall notify the customs declarant.

Article 27. Inspection of the implementation of tax policies and inspection of the application of written notices of advance ruling results

1. Inspecting the conditions for applying coercive measures and the duty payment time limit as prescribed.

2. Inspecting the grounds for determining that goods are not subject to tax, in the case where the customs declarant declares that the goods are not subject to export duty, import duty, value added tax, special consumption tax or environmental protection tax.

3. Inspecting the grounds for determining that goods are eligible for duty exemption, consideration of duty exemption or duty reduction, in the case where the customs declarant declares that the goods are eligible for duty exemption, consideration of duty exemption or duty reduction.

4. Inspecting the tax calculation bases for determining the amount of duty payable and the calculation of the amount of duty payable in the case where the exported or imported goods are subject to tax, on the basis of the inspection results prescribed in Section 3 of Chapter II of this Circular.

5. Inspecting and comparing the information stated in the notice of advance ruling results against the dossier and the actual consignment of exported or imported goods in the case where the goods are subject to document inspection or physical inspection of goods; if the exported or imported goods do not conform to the notice of advance ruling results, conducting inspection and determination of the commodity code, the origin and the customs value in accordance with this Circular and reporting to the General Department of Customs for the issuance of a written document annulling the effect of the notice of advance ruling results in accordance with Clause 6 of Article 24 of Decree No. 08/2015/NĐ-CP.

Article 28. Inspection of export and import licences and of specialised inspection results

1. The customs authority shall inspect and compare the information on the export or import licence and the inspection results or the notice of exemption from specialised inspection sent by the specialised inspection agency or submitted directly to the customs authority by the customs declarant against the information declared on the customs declaration, and shall handle the case as follows:

a) If the declared information is consistent, the declared information shall be accepted;

b) If the declared information is inconsistent, the customs declarant shall be requested to produce the dossier for inspection by the customs authority.

Where, at the time of registration of the customs declaration, the specialised inspection results or the notice of exemption from specialised inspection are not yet available, upon receipt of the specialised inspection results submitted by the customs declarant or sent by the specialised inspection agency, the customs authority shall, within 02 working hours from the receipt of the inspection results, inspect and add the information on the specialised inspection results into the System, or record the number of the written notice of the specialised inspection results on the paper customs declaration, in order to decide on customs clearance for the goods.

2. Where a licence is used for multiple exportations or importations of goods, the Sub-department of Customs where the first export or import declaration is registered shall make a Deduction Monitoring Sheet using Form No. 05/TDTL/GSQL in Appendix V issued together with this Circular, carry out the deduction for the shipment for which a declaration number has been issued, and hand the sheet over to the customs declarant for the completion of customs procedures for subsequent exportations or importations. The Sub-department of Customs where the customs declaration is registered shall monitor and make deductions on the sheet and give confirmation when the customs declarant has exported or imported the entire quantity of goods stated in the licence.

Article 29. Physical inspection of goods

1. Inspection of imported goods in the course of loading and unloading from the inbound means of transport into the warehouse, yard, port or import border-gate area, and of exported goods already granted customs clearance and gathered at locations within the export border-gate area:

a) The inspection of goods shall be carried out by means of a scanner or other technical devices. Where inspection is required under Point c, Clause 2, Article 34 of the Law on Customs, the border-gate Sub-department of Customs shall conduct the physical inspection in the presence of a representative of the Port Authority at the seaport or international airport, or of the Border Guard;

b) Responsibilities of the border-gate Sub-department of Customs:

b.1) To notify the carrier and the enterprise operating the warehouse, yard or port of the list of shipments subject to inspection;

b.2) To conduct the inspection in accordance with Point a of this Clause;

b.3) To pay the expenses incurred in relation to the inspection of goods.

c) Responsibilities of the carrier and the enterprise operating the warehouse, yard or port:

c.1) To carry out the necessary procedures to bring the goods to the inspection location of the customs authority;

c.2) To facilitate the transport of the goods to the inspection area as required by the customs authority;

c.3) The enterprise operating the port, warehouse or yard shall arrange a separate storage area or use an electronic port management system to determine the location of the goods requiring physical inspection during the completion of customs procedures.

d) Handling of inspection results for imported goods in the course of loading and unloading from the inbound means of transport into the warehouse, yard, port or import border-gate area:

d.1) Where the inspection reveals no sign of violation, the unit assigned to inspect goods by scanner shall update the information on the scanner inspection results in the System.

The Sub-department of Customs where the customs declaration for the imported goods is registered shall use the above scanner inspection results to carry out customs procedures in accordance with regulations;

d.2) Where the inspection reveals signs of violation, the unit assigned to inspect goods by scanner shall update the inspection results in the System; coordinate with the enterprise operating the warehouse, yard or port in arranging a separate storage location for the shipment; and coordinate with the Sub-department of Customs where the declaration is registered in conducting a direct inspection of the goods when the customs declarant comes to complete customs procedures.

đ) Handling of inspection results for exported goods already granted customs clearance and gathered at locations within the export border-gate area

đ.1) Where the inspection reveals no sign of violation, the border-gate Sub-department of Customs shall update the information in the System and supervise the exported goods in accordance with regulations;

đ.2) Where the inspection reveals signs of violation, the border-gate Sub-department of Customs shall coordinate with the enterprise operating the warehouse, yard or port in arranging a separate storage location for the shipment, update the inspection results in the System, and notify the customs declarant to open the goods for direct inspection and handling in accordance with regulations.

The Director General of the General Department of Customs shall, based on the provisions of the law on customs, the management requirements in each warehouse, yard, port and border-gate area, and the actual conditions concerning the equipment of scanners or other technical devices, organise the implementation of the inspection of imported goods in the course of loading and unloading from the inbound means of transport into the warehouse, yard, port or import border-gate area, and of exported goods already granted customs clearance and gathered at locations within the export border-gate area, in conformity with the provisions of law, the infrastructure, machinery and equipment, and the actual conditions in each warehouse, yard, port and border-gate area.

2. Physical inspection of goods in respect of export and import shipments for which procedures are carried out at the border-gate Sub-department of Customs:

a) For import shipments subject to physical inspection of goods which have already been inspected under Clause 1 of this Article, the customs officer may use the scanner inspection results to carry out customs procedures.

Where the scanner inspection reveals signs of violation, the goods shall be opened for direct inspection;

b) For export and import shipments subject to physical inspection of goods which have not yet been inspected under Clause 1 of this Article:

b.1) For Sub-departments of Customs equipped with container scanners, the physical inspection of goods shall be carried out by container scanner, except where the container scanner breaks down, the goods are not suitable for scanner inspection, the goods must be inspected directly by customs officers under the guidance of the General Department of Customs, or the volume of goods subject to physical inspection exceeds the capacity of the container scanner or the loading and unloading capacity of the enterprise operating the port, warehouse or yard where the scanner is installed.

The customs officer shall, based on the scanner images, the information on the customs declaration and other information available at the time of inspection, analyse, assess and reach conclusions on the scanner images. All image data of the inspection shall be stored in the scanner System in accordance with regulations; the scanner images shall be printed from the System and kept together with the customs dossier where the customs declarant submits a paper customs dossier.

Where the scanner inspection results show signs of inconsistency with the contents of the customs declaration requiring direct inspection by a customs officer, the customs officer conducting the scanner inspection shall report and propose the physical inspection of the goods by direct manual methods;

b.2) For Sub-departments of Customs not yet equipped with container scanners, the physical inspection of goods shall be carried out by customs officers.

3. The physical inspection of goods by the border-gate Sub-department of Customs in respect of export and import shipments at the request of another Sub-department of Customs shall comply with Clause 11 of this Article.

4. Physical inspection of goods at the Sub-department of Customs to which the imported goods are transferred:

a) Where the shipment inspected by scanner under Clause 1 of this Article shows no sign of violation, such inspection results may be used to decide on customs clearance of the goods in accordance with regulations;

b) Where the scanner inspection reveals signs of violation as provided in Clause 1 of this Article, the border-gate Sub-department of Customs shall seal the goods and hand them over to the customs declarant for transport to the Sub-department of Customs where the customs declaration is registered for inspection;

c) Where the goods have not been inspected by scanner under Clause 1 of this Article, the inspection shall be carried out under Point b, Clause 2 of this Article.

5. Inspection of the quantity of goods

The customs authority shall, based on the contents of the customs declaration, the results of the physical inspection of goods, or the assessment results provided by the customs declarant (if any), determine the volume and weight of the exported or imported goods.

Where, by manual methods or using the machinery and technical equipment available at the Sub-department of Customs or the customs inspection location, the customs officer conducting the physical inspection of goods has insufficient grounds to determine the accuracy of the customs declarant's declaration of the volume and weight of the goods, an assessment shall be requested from an assessment service provider in accordance with law. The customs authority shall base itself on the conclusion of the assessment service provider to decide on customs clearance.

6. Inspection of the quality of goods

When conducting the physical inspection of goods, the customs officer must determine the quality of the exported or imported goods as a basis for applying duty policies and policies on the management of exported and imported goods, except for quality inspection carried out under specialised legislation.

Where, by manual methods or using the machinery and technical equipment available at the Sub-department of Customs or the customs inspection location, the customs officer conducting the physical inspection of goods has insufficient grounds to determine the quality of the goods for the purposes of managing the exportation and importation of goods, an assessment shall be requested from an assessment service provider in accordance with law. The customs authority shall base itself on the conclusion of the assessment service provider to decide on customs clearance.

7. The physical inspection for the determination of the name of goods, the commodity code (HS code), the customs value and the origin shall comply with Articles 24, 25 and 26 of this Circular.

8. For goods requiring special preservation conditions which cannot be physically inspected at the inspection locations of the customs authority, the Director of the Sub-department of Customs shall decide to bring the goods to locations meeting the special preservation requirements for physical inspection, or shall base himself/herself on the assessment results to decide on customs clearance.

9. Where a means of transport has completed exit procedures, if the owner of the means of transport signs a contract to sell it to a foreign partner (the contract stipulating that the port of delivery is a port abroad), the export declaration shall be registered at the Sub-department of Customs carrying out the exit procedures for the means of transport, together with documents proving that the means of transport has completed exit procedures sent to that Sub-department of Customs, and the goods shall be exempt from physical inspection.

10. For goods traded under the temporary import for re-export regime which cannot be sealed by customs, or goods temporarily imported for re-export or temporarily exported for re-import for another period which are not subject to customs sealing, when conducting customs inspection, the customs officer shall specifically describe the name, quantity, category, marks and origin of the goods (if any), or take photographs of the goods in their original condition to be kept together with the customs dossier. When carrying out re-export or re-import procedures, if the goods are subject to inspection of the customs dossier or physical inspection of goods, the customs officer shall inspect and compare them against the description of the goods in the temporary import or temporary export customs dossier kept at the customs authority in order to determine that the re-exported or re-imported goods are the same as the goods temporarily imported or temporarily exported.

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

a) Upon receipt of the request of the Sub-department of Customs where the declaration is registered sent through the System, the Sub-department of Customs where the physical inspection of goods is carried out shall conduct the physical inspection of the goods. Where the two Sub-departments of Customs are not yet connected through the System, the Sub-department of Customs where the customs declaration is registered shall:

a.1) Make 02 Inspection Result Sheets using Form No. 06/PGKQKT/GSQL in Appendix V; 02 Requests for Physical Inspection of Goods using Form No. 07/PĐNKT/GSQL issued together with Appendix V to this Circular, and enclose 01 customs declaration (the original) where the customs declaration is made on a paper customs declaration;

a.2) Seal the documents specified in Point a.1 of this Clause and hand them over to the customs declarant for delivery to the Sub-department of Customs where the goods are stored for the physical inspection to be carried out.

b) The customs declarant shall register the time and place of the physical inspection with the Sub-department of Customs where the physical inspection of goods is carried out;

c) For exported or imported goods that are duty-exempt, not subject to duty, or for which the amount of duty payable is zero, or that are granted a 275-day grace period in the case of goods imported for the production of exports, the customs declarant may transport the goods through the customs supervision area before the Sub-department of Customs where the declaration is registered updates the inspection results in the System in order to decide on customs clearance, release of goods, or the bringing of goods to storage.

Article 30. Handling of customs inspection results

1. The results of the document inspection and the physical inspection of goods are consistent with the contents of the customs declaration:

a) For shipments eligible to be brought to storage: comply with Article 32 of this Circular;

b) For shipments eligible for release of goods: comply with Article 33 of this Circular;

c) For shipments eligible for customs clearance: comply with Article 34 of this Circular.

2. If the contents of the customs declaration are inconsistent, the customs authority shall request the customs declarant to make additional declarations to the customs dossier in accordance with the guidance in Clause 3, Article 20 of this Circular.

In case of a violation of the policies on the management of exported and imported goods, the customs declarant shall not be permitted to make additional declarations, and the customs authority shall handle the matter in accordance with law.

Article 31. Sampling and retention of samples of exported and imported goods

1. The sampling of exported and imported goods shall be carried out in the following cases:

a) Exported or imported goods are sampled to serve the customs declaration at the request of the customs declarant or of the specialised inspection agency;

b) Exported or imported goods must be sampled to serve analysis or assessment at the request of the customs authority.

2. Sampling shall be decided by the head of the customs authority making the request.

3. Procedures for sampling exported and imported goods

a) Where sampling is carried out at the request of the customs declarant, or where the customs authority requires sampling for the purpose of requesting an assessment, the sampling must be conducted in the presence of a representative of the goods owner and a representative of the customs authority, and a Record of Sampling of Exported and Imported Goods must be made (Form No. 08/BBLM/GSQL in Appendix V issued together with this Circular).

Where sampling is carried out for the purpose of requesting an assessment at the request of the customs authority, the sample must be sealed and bear the signatures of the representative of the goods owner and of the customs authority. When the sample is handed over to the assessment organisation, a handover record must be made and signed for confirmation by the parties;

b) Where sampling is carried out for analysis and classification, it shall comply with the regulations of the Minister of Finance on the classification of goods; analysis for the classification of goods; and analysis for quality inspection and food safety inspection of exported and imported goods;

c) Where sampling is carried out at the request of a specialised inspection agency, the sampling procedures shall comply with the specialised management legislation;

d) When the customs authority or the specialised inspection agency takes samples, the customs declarant shall be responsible for presenting the goods and cooperating during the sampling process.

4. The sampling technique in cases of sampling for analysis or assessment shall comply with the guidance of the General Department of Customs.

The sampling technique for the purposes of specialised inspection shall comply with the specialised management legislation.

5. The customs authority shall retain samples of exported and imported goods that are sampled for the purpose of requesting an assessment for a period of 120 days from the registration of the customs declaration.

6. The return and destruction of samples shall comply with the regulations of the Minister of Finance on the classification of goods; analysis for the classification of goods; and analysis for quality inspection and food safety inspection of exported and imported goods.

Article 32. Bringing goods to storage

1. Goods of priority enterprises shall be brought to storage in accordance with Clause 3, Article 9 of Decree No. 08/2015/ND-CP and the Circular of the Ministry of Finance on priority enterprises.

2. Goods subject to quarantine

Quarantine shall be carried out at the border gate. Where the quarantine agency permits the goods to be brought to inland quarantine locations in accordance with law for quarantine, customs management and supervision shall be carried out as follows:

a) The customs authority shall, based on the confirmation of the quarantine agency in the Quarantine Registration Certificate, or the Provisional Certificate of Plant Quarantine Results (for goods of plant origin), or the Goods Transport Certificate (for aquatic animals and aquatic products), or another document of the quarantine agency, allow the goods owner to bring the goods to the quarantine location;

b) The customs declarant shall be responsible before the law for the transport and preservation of the goods at the quarantine location, and the goods may be put into circulation or use only after a conclusion is issued that they meet import requirements;

c) The quarantine agency shall be responsible for monitoring and supervising the goods in the course of transport, quarantine and preservation pending quarantine results, in accordance with the regulations of the Ministry of Health and the Ministry of Agriculture and Rural Development.

3. Goods subject to quality inspection or food safety inspection

The inspection shall be carried out at the border gate; where the goods are brought to another location for inspection at the request of the specialised inspection agency, or where the customs declarant requests that the goods be brought to storage, the customs declarant shall submit a written request using Form No. 09/BQHH/GSQL in Appendix V issued together with this Circular. The Director of the Sub-department of Customs where the declaration is registered shall consider and decide to allow the goods to be brought to storage at a port of export or import of goods established inland; a bonded warehouse, a tax suspension warehouse, or a centralised inspection location for exported and imported goods under customs supervision; a specialised inspection location; or the warehouse or yard of the customs declarant.

The customs declarant shall be responsible before the law for the transport and preservation of the goods in their original condition until there is a conclusion of inspection that the goods meet import requirements and the customs authority decides on customs clearance.

4. For imported goods subject to both quarantine and food safety inspection, or to both quarantine and quality inspection, the procedures for bringing goods to storage shall be carried out as for imported goods subject to quarantine as provided in Clause 2 of this Article.

5. Handling of specialised inspection results:

a) Where the specialised inspection results conclude that the goods are eligible for importation, the customs officer at the place where the declaration is registered shall decide on customs clearance of the goods in accordance with Article 34 of this Circular;

b) Where the goods are not eligible for importation:

Based on the conclusion of the specialised management agency permitting the customs declarant to recondition the goods, or compelling their destruction or re-exportation, the Sub-department of Customs where the declaration is registered shall handle the matter in accordance with law.

6. Handling of the late submission of inspection results and of violations concerning the bringing of goods to storage:

a) Where the specialised inspection agency has not yet been connected to the National Single Window Portal, the customs declarant shall be responsible for submitting the specialised inspection results to the Sub-department of Customs where the declaration is registered within 30 days from the date the goods are brought to storage, except where the inspection is prolonged as confirmed by the specialised inspection agency;

b) Where, upon expiry of the time limit stated in Point a of this Clause, the customs authority has not received the specialised inspection results, or where the customs authority has information that the imported shipment has not been preserved in accordance with law, the Sub-department of Customs where the customs declaration is registered shall take the lead in the inspection, or coordinate with the customs authority of the place where the storage location is situated, to inspect the preservation of the goods by the customs declarant and handle the matter in accordance with regulations.

The order of and procedures for inspecting the preservation of goods shall comply with Clause 7 of this Article;

c) In case of a violation of the regulations on bringing goods to storage, in addition to being subject to administrative sanctions in accordance with law, the customs declarant shall not be permitted to bring goods to storage:

c.1) For a period of 01 year from the date of being sanctioned for the act of arbitrarily breaking seals; swapping goods; arbitrarily putting goods into circulation or use; or preserving goods at a location other than that registered with the customs authority;

c.2) For a period of 06 months from the date of being sanctioned for the violation recorded in a record, where the regulations on the time limit for submitting specialised inspection results stated in Point a of this Clause are violated.

The provisions at Points c.1 and c.2 of this Clause shall apply to violations sanctioned from the effective date of this Circular.

d) The Sub-department of Customs where the declaration is registered shall compile a list of violating enterprises that are not permitted to bring goods to storage locations and send it to the Customs Department for notification for uniform nationwide application.

7. Order and procedures for inspecting the storage of goods:

a) The Sub-department of Customs where the declaration is registered shall inspect the storage of goods or report to the Customs Department for the inspection to be carried out.

Where the goods storage location does not fall within the area of the Customs Department that permitted the goods to be brought to storage, the Customs Department of the locality where the goods storage location is situated shall carry out the inspection at the request of the Customs Department that permitted the goods to be brought to storage;

b) The customs declarant shall present the goods under storage for inspection by the customs authority;

c) Where the customs declarant fails to preserve the original condition of the goods brought to storage, they shall be dealt with in accordance with law.

Article 33. Release of goods

The release of goods shall be carried out in accordance with Article 36 of the Law on Customs and Clause 1 of Article 32 of the Government's Decree No. 08/2015/ND-CP, and is specifically guided as follows:

1. Release of goods pending determination of customs value:

a) Where exported or imported goods have no official price at the time of registration of the declaration, and where the customs declarant requests consultation:

a.1) Responsibilities of the customs declarant:

a.1.1) To declare the information requesting release of goods on the customs declaration in accordance with the declaration guidance in Appendix II to this Circular; where the customs declaration is made on a paper customs declaration, to write “Request for release of goods” in the box “Other notes” on the customs declaration;

a.1.2) To pay duty or provide a guarantee for the self-declared amount of duty;

a.1.3) To carry out the valuation procedures for exported or imported goods that have no official price at the time of registration of the declaration as prescribed in the Circular of the Ministry of Finance on the determination of customs value of exported and imported goods, or consultation under Article 25 of this Circular;

a.1.4) Within 30 days from the date of release of the goods, to declare the customs value on the customs declaration or on the post-clearance additional declaration using Form No. 03/KBS/GSQL in Appendix V to this Circular in the case of customs declaration on a paper customs declaration, determine the official amount of duty payable and pay the duty in full for customs clearance of the goods as prescribed.

a.2) Responsibilities of the customs authority:

a.2.1) The Director of the Sub-department of Customs shall decide on the release of goods in accordance with Article 32 of Decree No. 08/2015/ND-CP;

a.2.2) To carry out the valuation procedures for exported or imported goods that have no official price at the time of registration of the declaration as prescribed in the Circular of the Minister of Finance on the determination of customs value of exported and imported goods, or to organise consultation under Clause 3 of Article 25 of this Circular.

b) Where, at the time of registration of the customs declaration, the customs declarant does not yet have sufficient information and documents to determine the customs value of the imported goods:

b.1) Responsibilities of the customs declarant:

b.1.1) To declare the information requesting release of goods on the customs declaration in accordance with the declaration guidance in Appendix II to this Circular (clearly stating the case of release of goods);

b.1.2) To declare and calculate duty according to the customs value determined by the customs authority:

b.1.2.1) Where the value determined by the customs authority is not accepted, to clearly write “request for release of goods” in the box “other notes” on the customs declaration in the case of customs declaration on a paper declaration; to pay duty or provide a guarantee for the amount of duty based on the value determined by the customs authority in order to have the goods released. Within 30 days from the date of release of the goods, to declare the customs value on the customs declaration or on the post-clearance additional declaration using Form No. 03/KBS/GSQL in Appendix V to this Circular in the case of manual customs procedures, determine the official amount of duty payable and pay the duty in full for customs clearance of the goods as prescribed;

b.1.2.2) Where the value determined by the customs authority is accepted, to declare the customs value on the customs declaration and pay duty or provide a guarantee for the amount of duty payable so that the customs authority decides on customs clearance as prescribed.

b.2) Responsibilities of the customs authority:

b.2.1) The Director of the Sub-department of Customs shall, based on the value database and the principles and methods of determining customs value prescribed in the Circular of the Ministry of Finance on the determination of customs value of exported and imported goods, determine the value and notify the customs declarant (through the System or using Form No. 02B/TBXĐTG/TXNK in Appendix VI to this Circular in the case of customs declaration on a paper customs declaration) to serve as the basis for duty calculation; and decide on the release of goods or on customs clearance in accordance with Article 32 of Decree No. 08/2015/ND-CP;

b.2.2) Upon expiry of the time limit of 30 days from the date of release of the goods, if the customs declarant fails to declare the customs value, the customs authority shall grant customs clearance of the goods in accordance with Article 34 of this Circular on the basis that the customs declarant has fully paid the amount of duty based on the customs value determined by the customs authority under Point b.2.1 of this Clause.

2. In the case of release of goods pending the results of assessment or classification of goods:

a) Responsibilities of the customs declarant

a.1) To declare the information requesting release of goods on the customs declaration in accordance with the declaration guidance in Appendix II to this Circular; where the customs declaration is made on a paper customs declaration, to write “Request for release of goods” in the box “Other notes” on the customs declaration;

a.2) To pay duty or provide a guarantee for the amount of duty self-declared and self-assessed;

a.3) To make an additional declaration in accordance with Article 20 of this Circular.

b) Responsibilities of the customs authority:

b.1) The customs authority shall check the conditions for release of goods and respond to the customs declarant;

b.2) Based on the results of assessment and classification, the Sub-department of Customs where the declaration is registered shall notify the customs declarant to make an additional declaration (if any);

b.3) Where an additional declaration is required but the customs declarant fails to make it, the customs authority shall handle the matter in accordance with Point b.7 of Clause 3 of Article 20 of this Circular;

b.4) The Director of the Sub-department of Customs shall, based on the request of the customs declarant and the customs dossier, decide on the release of goods.

Article 34. Customs clearance of goods

Customs clearance of goods shall be carried out in accordance with Article 37 of the Law on Customs and Clause 2 of Article 32 of Decree No. 08/2015/ND-CP, and is specifically guided as follows:

1. Goods shall be granted customs clearance in the following cases:

a) Goods are granted customs clearance after the completion of customs procedures;

b) Exported or imported goods are granted customs clearance where it is determined that they:

b.1) Are eligible for the duty payment time limit prescribed in Clause 11 of Article 1 of the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration and guided in Article 42 of this Circular; or

b.2) Are subject to duty payment before customs clearance but the duty has not been paid, or has not been paid in full, while the amount of duty payable is guaranteed by a credit institution.

c) Certain documents of the customs dossier are missing but the Director of the Sub-department of Customs has agreed to extend the time limit for submission of the originals in accordance with Clause 3 of Article 27 of Decree No. 08/2015/ND-CP;

d) Goods subject to specialised inspection are granted customs clearance upon fulfilment of duty obligations as prescribed and where one of the following documents is available:

d.1) A notice of inspection exemption;

d.2) Results of specialised inspection issued by the specialised inspection body showing that the imported goods satisfy the management requirements;

d.3) A conclusion of the specialised management body or a handling decision of a competent State agency permitting the importation of the shipment.

đ) Exported or imported goods for which duty has not been paid, pending the procedures for duty exemption consideration, duty exemption or non-collection of duty, are granted customs clearance in the following cases:

đ.1) Goods directly serving security and national defence, where excise duty, environmental protection duty and other taxes prescribed by law (if any) have been paid in full;

đ.2) Goods for the prevention and control of natural disasters and epidemics and for emergency relief; humanitarian aid goods and non-refundable aid goods, where all relevant taxes prescribed by law have been paid in full in cases subject to tax;

đ.3) Goods paid for from State budget funds, with confirmation by a competent authority of the amount of duty not yet paid from the State budget.

2. Decision on customs clearance of goods

a) If the inspection results are satisfactory, the System shall automatically check the fulfilment of duty obligations and decide on customs clearance;

b) Where the System does not automatically check the fulfilment of duty obligations, the customs declarant shall submit documents evidencing the fulfilment of duty obligations (a State budget payment receipt, a guarantee document, etc.) for the customs officer to check and certify the fulfilment of duty obligations: to submit a copy and present the original for comparison;

c) In the case of declaration on a paper customs declaration:

c.1) The customs officer registering the customs declaration shall decide on customs clearance of goods exempt from physical inspection of goods;

c.2) Where the shipment under the customs declaration is subject to physical inspection:

c.2.1) The customs officer conducting the physical inspection of goods shall decide on customs clearance in the case of exported or imported goods subject to physical inspection;

c.2.2) Where the shipment is physically inspected by another Sub-department of Customs at the request of the Sub-department of Customs where the declaration is registered, the Director of the Sub-department of Customs where the declaration is registered shall decide on customs clearance of the goods based on the physical inspection results sent by the Sub-department of Customs that conducted the physical inspection of the goods.

Section 4. Time of duty calculation and exchange rate for duty calculation; bases for duty calculation and methods of calculating export duty and import duty; safeguard duty, anti-dumping duty and countervailing duty

Article 35. Time of duty calculation and exchange rate for duty calculation applicable to exported and imported goods

1. The time of calculation of export duty, import duty, safeguard duty, anti-dumping duty and countervailing duty (within the effective period of the decision on application issued by the Minister of Industry and Trade) is the date of registration of the customs declaration. Export duty and import duty shall be calculated according to the duty rate, the dutiable value and the exchange rate for duty calculation at the time of duty calculation.

Where the taxpayer declares and calculates duty on a paper customs declaration before the date of registration of the customs declaration but at an exchange rate different from the rate applicable at the time of registration of the customs declaration, the customs authority shall recalculate the amount of duty payable at the exchange rate applicable at the time of registration of the declaration.

2. The exchange rate for duty calculation shall comply with Decree No. 08/2015/ND-CP.

a) The General Department of Customs shall coordinate with the Joint Stock Commercial Bank for Foreign Trade of Vietnam to update the foreign currency buying rate for transfers of its Head Office at the end of Thursday, or the end-of-day rate of the working day immediately preceding Thursday where Thursday is a public holiday or a day off; publish this exchange rate on the web portal of the General Department of Customs and update it into the customs electronic data system for use in determining the exchange rate for duty calculation for customs declarations registered in the immediately following week;

b) For foreign currencies not announced by the Head Office of the Joint Stock Commercial Bank for Foreign Trade of Vietnam, the General Department of Customs shall update the exchange rate announced by the State Bank of Vietnam as most recently posted on the website of the State Bank of Vietnam for publication on the web portal of the General Department of Customs and update it into the customs electronic data system for use in determining the exchange rate for calculating duty on exported and imported goods.

Article 36. Time of duty calculation for exported and imported goods for which the customs declaration is registered once

1. For exported or imported goods for which the customs declaration is registered once for multiple exportations or importations, duty declaration and duty calculation shall be carried out for each actual exportation or importation at the time of carrying out the customs procedures for the exported or imported goods. Export duty and import duty shall be calculated according to the duty rate, the dutiable value and the exchange rate for duty calculation applicable on the date of carrying out the customs procedures on which the goods are exported or imported, on the basis of the quantity of each item actually exported or imported.

2. Where exported or imported goods for which the declaration is registered once are delivered or received first and the customs declaration is registered afterwards, Article 93 of this Circular shall apply.

Article 37. Bases and methods for calculating duty on goods subject to duty rates expressed as a percentage

1. Bases for duty calculation:

a) The quantity of units of each item actually exported or imported as stated in the customs declaration;

b) The customs value, determined in accordance with the Law on Customs, the Law on Tax Administration, the Law on Export and Import Duties, Decree No. 08/2015/ND-CP, and the Circular of the Ministry of Finance providing for the determination of customs value of exported and imported goods;

c) Duty rate

c.1) Export duty rates for exported goods are specified for certain items in the Export Tariff promulgated by the Minister of Finance;

c.2) Import duty rates for imported goods are specified for each item and comprise preferential rates, ordinary rates and special preferential rates:

c.2.1) Preferential rates apply to imported goods originating from countries, groups of countries or territories that grant most-favoured-nation treatment in trade relations with Vietnam. The list of countries, groups of countries or territories granting most-favoured-nation treatment to Vietnam shall be announced by the Ministry of Industry and Trade.

Preferential rates are specified for each item in the Preferential Import Tariff promulgated by the Minister of Finance.

The taxpayer shall make the declaration and shall be liable before the law for the origin of the goods, which serves as the basis for determining the preferential import duty rate;

c.2.2) Ordinary rates shall comply with the Law on Export and Import Duties and the Government's regulations on the implementation of the Law on Export and Import Duties;

c.2.3) Special preferential import duty rates are specified for each item and are subject to satisfaction of the conditions for application of special preferential import duty rates prescribed in the Circulars of the Minister of Finance promulgating the Special Preferential Import Tariffs for the implementation of free trade agreements.

Where goods from a non-tariff zone (including processed goods) are imported into the domestic market and the special preferential rates promulgated by the Minister of Finance are applied, the following conditions must be satisfied:

c.2.3.1) The goods are covered by the corresponding Special Preferential Import Tariff promulgated by the Minister of Finance;

c.2.3.2) The goods are certified by a proof of origin document in accordance with the regulations of the Ministry of Industry and Trade.

c.2.4) Where the MFN rate of an item specified in the Preferential Import Tariff is lower than the special preferential rate specified in the Special Preferential Import Tariff for the implementation of a free trade agreement, the import duty rate applicable to that item shall be the MFN rate.

d) In addition to being subject to duty as guided at Points c.2.1, c.2.2 or c.2.3 of this Clause, if goods are imported into Vietnam in excessive quantities, are subsidised, are dumped, or there is discrimination against Vietnam's exported goods, countervailing duty, anti-dumping duty, anti-discrimination duty or safeguard duty shall be imposed.

2. Method of duty calculation:

a) The determination of the amount of export duty or import duty payable on goods subject to duty rates expressed as a percentage shall be based on the quantity of units of each item actually exported or imported as stated in the customs declaration, the dutiable value and the duty rate of each item, and shall be carried out according to the following formula:

In the case of crude oil and natural gas, the determination of the export duty payable shall comply with the separate guidance of the Ministry of Finance on taxes applicable to organisations and individuals conducting petroleum prospecting, exploration and extraction activities under the Law on Petroleum;

b) Where the actual quantity of exported or imported goods differs from that stated in the commercial invoice due to the nature of the goods, in conformity with the delivery conditions and payment conditions in the goods sale and purchase contract, the amount of export duty or import duty payable shall be determined on the basis of the value actually paid for the exported or imported goods and the duty rate of each item.

Example: An enterprise imports cut tobacco under a contract with a quantity of 1,000 tonnes at a unit price of USD 100/tonne, with a moisture content of ± 2%. The commercial invoice states 1,000 tonnes x USD 100, with a payment value of USD 100,000. Upon importation, if the customs authority verifies by weighing a quantity of 1,020 tonnes or 980 tonnes, the payment value for duty calculation shall be USD 100,000.

Article 38. Bases and methods for calculating duty on goods subject to specific duty or mixed duty

1. Bases for duty calculation:

a) The bases for calculating duty on goods subject to specific duty are:

a.1) The quantity of units of each item actually exported or imported as stated in the customs declaration to which specific duty applies;

a.2) The specific duty rate prescribed per unit of goods;

a.3) The exchange rate for duty calculation.

b) The bases for calculating duty on goods subject to mixed duty are:

b.1) The quantity of units of each item actually exported or imported as stated in the customs declaration to which mixed duty applies;

b.2) The duty rate expressed as a percentage and the dutiable value of goods subject to mixed duty as prescribed at Points b and c of Clause 1 of Article 37 of this Circular;

b.3) The specific duty rate of goods subject to mixed duty as prescribed at Point a of Clause 1 of this Article;

b.4) The exchange rate for duty calculation.

2. Method of duty calculation:

a) The determination of the amount of export duty or import duty payable at the specific duty rate shall be carried out according to the following formula:

b) The determination of the amount of export duty or import duty payable on goods subject to mixed duty shall be carried out according to the following formula:

Article 39. Safeguard duty, anti-dumping duty and countervailing duty

1. Organisations and individuals that import goods subject to safeguard duty, anti-dumping duty or countervailing duty under a Decision of the Minister of Industry and Trade shall be the payers of safeguard duty, anti-dumping duty and countervailing duty.

2. Bases for duty calculation:

a) The number of units of each item actually imported as stated in the customs declaration to which safeguard duty, anti-dumping duty or countervailing duty applies;

b) The import duty dutiable value of each imported item to which safeguard duty, anti-dumping duty or countervailing duty applies;

c) The duty rate of each item as prescribed in Point d, Clause 1, Article 37 of this Circular.

3. Method of duty calculation:

4. Time of duty calculation and duty payment deadline:

a) The time of duty calculation shall comply with Article 35 of this Circular;

b) The duty payment deadline shall comply with Clause 6, Article 42 of this Circular.

5. Collection and refund:

a) Collection:

a.1) Where the import duty is of the outright collection type, the safeguard duty, anti-dumping duty and countervailing duty shall be paid into the corresponding State budget revenue account;

a.2) In the case of raw materials and supplies imported for the production of exports, or goods temporarily imported for re-export, where the import duty is paid into the deposit account of the customs authority, the safeguard duty, anti-dumping duty and countervailing duty shall be paid into the deposit account of the customs authority in the same manner as the import duty.

b) Refund:

Where the amount of safeguard duty, anti-dumping duty or countervailing duty paid under a Decision of the Minister of Industry and Trade on the application of provisional safeguard duty, anti-dumping duty or countervailing duty is greater than the amount of duty payable after the Minister of Industry and Trade issues a Decision on the application of definitive safeguard duty, anti-dumping duty or countervailing duty, the excess shall be refunded to the duty payer.

Procedures for refunding overpaid duty shall comply with Article 49 and Article 132 of this Circular.

6. Duty collection, duty refund and other tax policies and tax administration shall comply with separate guidance of the Ministry of Finance.

Article 40. Application of the bases for duty calculation in certain special cases

1. For goods whose purpose of use is changed from the purpose determined for them to be not subject to duty, exempt from duty or considered for duty exemption, or to which preferential duty rates, special preferential duty rates or tariff-quota rates have been applied, the bases for duty calculation shall be the dutiable value, the duty rate and the exchange rate applicable at the time of registration of the new declaration. Specifically:

a) The customs value of imported goods shall be determined in accordance with the Law on Customs, Decree No. 08/2015/ND-CP and the Circular of the Minister of Finance providing for the customs value of exports and imports;

b) The duty rate for calculating import duty shall be the rate in effect at the time of registration of the new declaration; particularly, automobiles and motorcycles that are movable assets of Vietnamese citizens residing abroad who have been granted permanent residence registration in Vietnam, and automobiles and motorcycles of entities entitled to privileges and immunities in Vietnam, whose purpose of use is changed, shall be subject to separate regulations of the Ministry of Finance.

Where a taxpayer changes the purpose of use or transfers goods for domestic consumption but does not voluntarily declare and pay duty to the customs authority, and the customs authority or another competent authority discovers this upon inspection, the amount of duty payable shall be imposed on the taxpayer and the taxpayer shall be sanctioned in accordance with Article 21 of this Circular.

2. For goods produced, processed, recycled or assembled in a non-tariff zone using raw materials and components imported from abroad as mentioned in Clause 16, Article 103 of this Circular, duty shall be calculated in accordance with the Prime Minister's regulations on the promulgation of financial mechanisms and policies applicable to border-gate economic zones and the guiding documents of the Ministry of Finance.

3. For imported goods additionally subject to one of the import duty measures (safeguard duty, anti-dumping duty, countervailing duty, anti-discrimination duty), the special consumption tax base price and the value-added tax base price must be increased by the safeguard/anti-dumping/countervailing/anti-discrimination duty.

Section 5. Provisions on the payment of duties and fees

Article 41. Currency of duty payment

1. Duties on exports and imports shall be paid in Vietnamese currency. Where duty is paid in a foreign currency, the taxpayer must pay in a freely convertible foreign currency as prescribed. The exchange rate for converting foreign currency into Vietnamese currency shall comply with Clause 2, Article 35 of this Circular.

2. Where duty must be paid in a foreign currency but no official price is available at the time of declaration registration:

a) The taxpayer may provisionally pay duty in a foreign currency before customs clearance or release of goods and, after the official price is available and the taxpayer has received payment in foreign currency from the foreign customer, shall pay the difference in duty (if any) in a foreign currency; or

b) The taxpayer may provisionally pay duty in Vietnamese dong before customs clearance or release of goods and, after the official price is available and the taxpayer has received payment in foreign currency from the foreign customer, shall pay the difference in duty (if any) in a foreign currency. The exchange rate for converting foreign currency into Vietnamese currency shall comply with Clause 2, Article 35 of this Circular.

Article 42. Duty payment deadlines

The duty payment deadline for exports and imports shall comply with Clause 3, Article 42 of the Law on Tax Administration, as amended and supplemented by Clause 11, Article 1 of the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration No. 21/2012/QH13, and is specifically guided as follows:

1. For imported goods being raw materials and supplies for the production of exports:

a) To be eligible for the duty payment deadline of 275 days from the date of registration of the customs declaration, the taxpayer must satisfy all of the following conditions:

a.1) Having an establishment for the production of exports in the territory of Vietnam: having the lawful right to use the production premises and workshops (including workshops attached to land); having ownership of, or the lawful right to use, the machinery and equipment at the production establishment suitable to the raw materials and supplies imported for the production of exports;

a.2) Having carried out export and import activities for at least 02 consecutive years up to the date of registration of the customs declaration for the shipment of raw materials and supplies imported for the production of exports, and, during those 02 years, having been determined by the customs authority as:

a.2.1) Not having been penalised for smuggling or illegal transportation of goods across the border;

a.2.2) Not having been penalised for tax evasion or commercial fraud;

a.3) Having no overdue duty debt, late-payment interest or fines in respect of exports and imports at the time of declaration registration;

a.4) Not having been sanctioned by a competent State management authority for violations in the field of accounting during the 02 consecutive years preceding the date of registration of the customs declaration;

a.5) Making payment via a bank for goods imported for the production of exports. Cases of payment regarded as payment via a bank shall be handled in accordance with Clause 4 of Appendix VII promulgated together with this Circular.

The taxpayer shall itself declare, and be responsible before the law for, the declaration that it satisfies the conditions for application of the duty payment deadline of 275 days, using Form No. 04/DKNT-SXXK/TXNK in Appendix VI promulgated together with this Circular.

b) In the case of import entrustment: the entrusting party must satisfy all the conditions in Point a and have an import entrustment contract; the entrusted importer must satisfy the conditions prescribed in Points a.2, a.3, a.4 and a.5 of this Clause;

c) Where a parent company imports goods to supply its affiliated member companies; a member company imports goods to supply another member company; or a member company imports goods to supply a unit affiliated to a member company:

c.1) Where a parent company imports goods and supplies them to its affiliated member companies, those member companies must satisfy the conditions prescribed in Points a.1, a.2, a.3 and a.4; the parent company must satisfy the conditions prescribed in Points a.2, a.3, a.4 and a.5 of this Clause;

c.2) Where a member company imports goods to supply another member company, that other member company must satisfy the conditions prescribed in Points a.1, a.2, a.3 and a.4; the importing member company must satisfy the conditions prescribed in Points a.2, a.3, a.4 and a.5 of this Clause;

c.3) Where a member company imports goods to supply a unit affiliated to the member company:

c.3.1) Where the affiliated unit produces and exports the products but the production establishment is under the right of use, and the machinery and equipment are under the ownership or right of use, of the member company, the affiliated unit must satisfy the conditions prescribed in Points a.2, a.3 and a.4; the member company must satisfy the conditions prescribed in Point a of this Clause;

c.3.2) Where the affiliated unit produces and exports the products and the production establishment is under the right of use, and the machinery and equipment are under the ownership or right of use, of the affiliated unit, the affiliated unit must satisfy the conditions prescribed in Points a.1, a.2, a.3 and a.4; the member company must satisfy the conditions prescribed in Points a.2, a.3, a.4 and a.5 of this Clause.

When registering the procedures for the import of raw materials and supplies, a parent company or a member company that imports and supplies raw materials and supplies must provide the customs authority where the procedures are carried out with the list of member units and affiliated units that have been declared to the tax authority for the issuance of tax identification numbers in accordance with Circular No. 80/2012/TT-BTC dated May 22, 2012 of the Ministry of Finance.

d) Where the conditions specified in Point a of this Clause are not fully satisfied but the amount of duty payable is guaranteed by a credit institution, the guarantee shall be provided in accordance with Article 43 of this Circular. The duty payment deadline shall be the guarantee period but must not exceed 275 days from the date of registration of the customs declaration, and no late-payment interest shall be payable during the guarantee period;

đ) Where goods being raw materials and supplies imported for the production of exports have been granted the duty payment deadline of 275 days but are not used to produce exports, or inspection reveals that one of the conditions prescribed in Point a of this Clause is not satisfied, or the products are exported after the duty payment deadline, the following shall apply:

đ.1) Transfer for domestic consumption: the taxpayer must fully pay all duties and taxes payable under the provisions of law before completing the procedures for transfer for domestic consumption; the procedures for declaring the transfer for domestic consumption, registering a new declaration and calculating duty shall comply with Article 21 and Article 40 of this Circular;

đ.2) Export of products after the duty payment deadline of 275 days: a taxpayer that satisfies all the conditions for application of the duty payment deadline of 275 days but exports the products after the prescribed deadline because the production or stockpiling cycle is longer than 275 days, or because the customer cancels the contract or extends the delivery time, shall be granted an extension of the duty payment deadline in accordance with Article 135 of this Circular;

đ.3) Where one of the conditions prescribed in Point a of this Clause is not satisfied (and there is no guarantee): the taxpayer must fully pay all duties and taxes together with late-payment interest from the date of registration of the import goods declaration to the date of actual payment of duty, and shall be sanctioned for the violation as prescribed.

2. For goods temporarily imported for re-export for business purposes

a) The taxpayer must pay import duty and other taxes as prescribed by law (if any) before completing the customs procedures for the temporarily imported goods. Where duty has not been paid, if a credit institution provides a guarantee for the amount of duty payable, the guarantee shall be provided in accordance with Article 43 of this Circular. The duty payment deadline shall be the guarantee period but must not exceed 15 days from the date of expiry of the temporary import for re-export period (not applicable to the period of extension of the temporary import for re-export period), and no late-payment interest shall be payable during the guarantee period;

b) Where the goods are re-exported after the guarantee period, late-payment interest must be paid from the date of expiry of the guarantee period to the date of re-export or to the date of actual payment of duty (if the date of actual payment of duty precedes the date of actual re-export);

c) Where the duty payment deadline according to the guarantee period has been applied but the goods are transferred for domestic consumption, all duties and taxes must be fully paid as prescribed by law before completing the procedures for transfer for domestic consumption. The procedures for declaring the transfer for domestic consumption, registering a new declaration and calculating duty shall comply with Article 21 and Article 40 of this Circular.

3. For exports and imports prescribed in Point c, Clause 3, Article 42 of the Law on Tax Administration, as amended and supplemented by Clause 11, Article 1 of the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration No. 21/2012/QH13, the taxpayer must pay duty before customs clearance or release of goods.

Where the amount of duty payable is guaranteed by a credit institution, the guarantee shall be provided in accordance with Article 43 of this Circular. The duty payment deadline shall be the guarantee period, which shall not exceed 30 days from the date of registration of the customs declaration, but late-payment interest must be paid during the guarantee period from the date of customs clearance or release of goods to the date of actual payment of duty. Late-payment interest shall comply with Article 106 of the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration No. 21/2012/QH13, as amended and supplemented by the Law Amending and Supplementing a Number of Articles of the Tax Laws No. 71/2014/QH13, and the guidance in Article 133 of this Circular.

4. Duty payment deadlines in certain particular cases, except for the case of instalment payment of duty debt prescribed in Clause 25, Article 1 of the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration No. 21/2012/QH13:

a) For exports and imports for which a single customs declaration is registered for multiple exportations or importations as prescribed in Article 36 and Article 93 of this Circular, the duty payment deadline shall be that of the corresponding type prescribed in this Article and shall apply to each actual exportation or importation;

b) Where exports and imports are still under customs supervision but are temporarily seized by a competent State authority for investigation pending handling, the duty payment deadline for each case shall be counted, in accordance with the regulations, from the date on which the competent State authority issues a written permission for the release of the temporarily seized goods;

c) Where imported goods directly serving security and defence have been granted customs clearance or release of goods and, pending consideration of duty exemption, inspection determines that the goods are not eligible for consideration of duty exemption, all duties and taxes must be fully paid, the duty payment deadline shall be recalculated and late-payment interest shall be charged from the date of customs clearance or release of goods to the date of actual payment of duty, and the violation shall be sanctioned as prescribed (if any);

d) Where imported goods directly serving scientific research, education and training are eligible for consideration of duty exemption, the taxpayer must, pending consideration of duty exemption, comply with the final decision of the customs authority on the amount of duty payable. Where inspection determines that the goods are not eligible for consideration of duty exemption, all duties and taxes must be fully paid, the duty payment deadline shall be recalculated and late-payment interest shall be charged from the date of customs clearance or release of goods to the date of actual payment of duty, and the violation shall be sanctioned as prescribed (if any);

đ) Where goods are paid for with State budget funds but payment has not yet been made, the duty payment deadline shall be within 05 working days from the date of receipt of the funds from the State budget for the payment of duty.

Upon expiry of the above deadline, if the taxpayer has not paid the duty into the State budget, late-payment interest must be paid in accordance with Article 133 of this Circular.

The taxpayer shall be responsible for producing to the customs authority where the declaration is registered the document or voucher of the State Treasury on the amount paid from the State budget for the payment of duty: 01 photocopy;

e) Where an additional payment of an underpaid amount of duty is declared, the deadline for paying the underpaid amount of duty shall be the duty payment deadline of that declaration.

5. Duty payment deadline for imposed amounts of duty

a) For customs declarations registered from July 1, 2013, where the customs authority imposes the amount of duty payable, the deadline for paying the imposed amount of duty shall be the duty payment deadline of that declaration;

b) For customs declarations registered before July 1, 2013 in respect of which the customs authority issues a duty imposition decision from the effective date of this Circular, the duty payment deadline for the imposed amount of duty shall be the date on which the customs authority issues the duty imposition decision.

6. The duty payment deadline for exported crude oil and for goods subject to safeguard duty, anti-dumping duty or countervailing duty (except that the deadline for paying safeguard duty, anti-dumping duty and countervailing duty on goods being raw materials and supplies imported for the production of exports and on goods temporarily imported for re-export for business purposes shall be the same as the duty payment deadlines prescribed in Points a and đ of Clause 1 and Point a of Clause 2 of this Article) shall comply with Point c, Clause 3, Article 42 of the Law on Tax Administration, as amended and supplemented by Clause 11, Article 1 of the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration No. 21/2012/QH13. Accordingly, the duty payment deadline shall comply with Clause 3 of this Article.

7. As regards the duty payment deadline in the case where no official price is available at the time of customs clearance or release of goods, the taxpayer must provisionally pay duty according to the declared price. The duty payment deadline shall comply with Clause 3 of this Article.

Where the amount of duty provisionally paid or the amount of duty guaranteed before customs clearance or release of goods is lower than the amount of duty payable when the official price is available, the taxpayer must pay the difference between the amount of duty payable at the official price and that at the provisional price (if any) at the time the official price is finalised, and no late-payment interest shall be charged on the difference payable. The time of finalisation of the official price shall comply with the provisions of law.

Where the amount of duty provisionally paid or the amount of duty guaranteed before customs clearance or release of goods is higher than the amount of duty payable when the official price is available, the overpaid duty shall be handled in accordance with Article 49 and Article 132 of this Circular.

8. The deadline for paying duty on royalties, licence fees and the amounts that the importer must pay out of the proceeds obtained after the resale, disposal or use of the imported goods, which cannot be determined at the time of declaration registration (because they depend on post-importation sales revenue or on other reasons specifically provided for in the goods sale and purchase contract or in a separate written agreement on the payment of royalties and licence fees), shall be the date of registration of the post-clearance additional declaration.

9. The deadline for paying value-added tax on equipment, machinery and specialised means of transport forming part of a technological line, and on construction materials of a type not yet domestically produced, which need to be imported to create fixed assets, and on imported raw materials for the production of animal feed and on imported pesticides shall comply with Point c, Clause 3, Article 42 of the Law on Tax Administration, as amended and supplemented by Clause 11, Article 1 of the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration No. 21/2012/QH13; Clause 1, Article 3 of Law No. 71/2014/QH13 supplementing Clause 3a, Article 5 of the Law on Value-Added Tax; and the guidance in Article 43 of this Circular and the guiding Circulars of the Minister of Finance.

Article 43. Guarantee for the amount of duty payable

1. The guarantee for the amount of duty payable shall be provided in one of two forms: a separate guarantee or a general guarantee.

a) A specific guarantee means the commitment of a credit institution operating in accordance with the Law on Credit Institutions to guarantee full performance of the obligation to pay the amount of duty for one customs declaration of exported or imported goods. Where a credit institution has provided the guarantee but, upon expiry of the guarantee period, the taxpayer has not paid the duty and late-payment interest (if any), the guarantor institution shall be responsible for paying in full the duty and late-payment interest on behalf of the taxpayer in accordance with Clause 11 of Article 1 of the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration No. 21/2012/QH13; Clause 2 of Article 114 of the Law on Tax Administration;

b) A general guarantee means the commitment of a credit institution operating in accordance with the Law on Credit Institutions to guarantee full performance of the obligation to pay the amount of duty for two or more customs declarations of exported or imported goods at one or more Sub-departments of Customs. A general guarantee is subject to progressive deduction and shall be restored to the guarantee limit corresponding to the amount of duty paid.

Where a credit institution has provided the guarantee but, upon expiry of the guarantee period for each declaration, the taxpayer has not paid the duty and late-payment interest (if any), the guarantor credit institution shall be responsible for paying in full the duty and late-payment interest on behalf of the taxpayer in accordance with Clause 11 of Article 1 of the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration No. 21/2012/QH13; Clause 2 of Article 114 of the Law on Tax Administration.

2. The customs authority shall accept the application of a guarantee if all of the following conditions are fully satisfied:

a) Conditions for a taxpayer to be eligible for a guarantee:

a.1) The taxpayer has been engaged in export or import activities for at least 365 days up to the date of registration of the customs declaration for the shipment of exported or imported goods. Within the 365 days preceding the date of registration of the customs declaration for the shipment of exported or imported goods, the taxpayer is determined by the customs authority to:

a.1.1) Not be on the customs authority's list of entities that have been penalised for smuggling or illegal cross-border transportation of goods;

a.1.2) Not be on the customs authority's list of entities that have been penalised for tax evasion or tax fraud;

a.1.3) Have been penalised no more than twice for other customs violations (including false declaration resulting in a deficiency in the amount of duty payable or an increase in the amount of duty exempted, reduced, refunded or not collected) with a fine exceeding the competence of the Director of the Sub-department of Customs as prescribed by the Law on Handling of Administrative Violations.

a.2) Not be on the list of entities having overdue duty debts, late-payment interest or fines at the time of registration of the customs declaration.

b) There is a letter of guarantee of a credit institution established and operating under the Law on Credit Institutions, clearly stating the amount of duty guaranteed and the guarantee period, and committing to the relevant customs authority to ensure the ability to perform, and to assume responsibility for, the payment in full of the duty and late-payment interest on behalf of the taxpayer where the guarantee period expires but the taxpayer has not paid the duty.

3. Procedures for the specific guarantee form

a) When carrying out the procedures for a shipment of exported or imported goods, if a guarantee is applied, the taxpayer shall submit the letter of guarantee of the guarantor credit institution to the customs authority;

b) The content of the specific letter of guarantee shall follow Form No. 05/TBLR/TXNK in Appendix VI issued together with this Circular;

c) The customs authority shall examine the guarantee conditions under the guidance in Clause 2 of this Article and the content of the letter of guarantee against the form, and shall handle the guarantee as follows:

c.1) Determine the duty payment deadline according to the guarantee period, provided that it does not exceed the time limit prescribed in Clause 3 of Article 42 of the Law on Tax Administration, as amended and supplemented in Clause 11 of Article 1 of the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration No. 21/2012/QH13;

c.2) Where the guaranteed amount of duty is smaller than the amount of duty payable, the Director of the Sub-department of Customs shall decide to grant customs clearance for the quantity of goods corresponding to the guaranteed amount of duty and shall be legally responsible for such handling. Where the taxpayer wishes to obtain customs clearance for the entire shipment, the taxpayer must pay the difference in the amount of duty that is not guaranteed before receiving the goods.

Where the imported goods under guarantee are bulk cargo or liquefied gas and the guaranteed amount is less than the amount of duty payable, the Director of the Sub-department of Customs shall decide to grant customs clearance for a quantity of goods not exceeding the quantity corresponding to the guaranteed amount;

c.3) Where the guarantee conditions are not fully satisfied, the customs authority shall issue a written notice refusing the application of the guarantee to inform the taxpayer. Where there is doubt as to the authenticity of the letter of guarantee, the customs authority shall send a written enquiry to the guarantor credit institution for verification.

d) Monitoring and handling of the guarantee:

d.1) Where the duty payment deadline expires but the taxpayer has not paid in full the guaranteed amount of duty, the guarantor credit institution shall be responsible for paying in full the amount of duty and late-payment interest (if any) on behalf of the taxpayer;

d.2) The customs authority shall be responsible for monitoring, urging and reminding the taxpayer and the guarantor credit institution to pay in full the duty and late-payment interest into the state budget in accordance with regulations.

The customs authority that discovers that a guarantor credit institution fails to properly perform its commitment shall be responsible for notifying, in writing or on the electronic data system (where an electronic data system is already available), all customs units nationwide so that letters of guarantee of that credit institution are not accepted;

d.3) Where the taxpayer and the guarantor credit institution simultaneously pay the duty and late-payment interest (if any), the overpaid duty and late-payment interest shall be refunded to the guarantor credit institution.

4. Procedures for the general guarantee form

a) Before carrying out the procedures for exported or imported goods, the taxpayer shall send a written request to the Sub-department of Customs where the declaration is registered for a general guarantee for imported goods, using Form No. 06A/ĐĐNBLC/TXNK in Appendix VI issued together with this Circular;

b) The content of the general letter of guarantee shall follow Form No. 06/TBLC/TXNK in Appendix VI issued together with this Circular;

c) The customs authority where the declaration is registered shall examine the guarantee conditions under the guidance in Clause 2 of this Article. Where the guarantee conditions are fully satisfied, it shall accept the general guarantee for the declarations of exported or imported goods registered by the taxpayer within the period for which the taxpayer requests the guarantee as stated in the letter of guarantee, and shall determine the duty payment deadline according to the guarantee period for each shipment as prescribed.

Where the guarantee conditions are not satisfied, the customs authority shall issue a written refusal of the application of the guarantee and notify the taxpayer thereof.

Where there is doubt as to the authenticity of the letter of guarantee, the customs authority shall send a written enquiry to the guarantor credit institution for verification and handling in accordance with regulations;

d) Where the remaining guaranteed amount is smaller than the amount of duty payable, it shall be handled in the same manner as prescribed at Point c.2 of Clause 3 of this Article;

đ) The monitoring and handling of the guarantee shall be carried out in the same manner as at Point d of Clause 3 of this Article and must be monitored by progressive deduction, ensuring that the amount of duty guaranteed on each occasion is less than or equal to the balance of the general guarantee, and the guarantee limit shall be restored corresponding to the amount of duty paid for the declaration using the guarantee. The remaining limit of the letter of guarantee shall be determined on the basis of the initial limit of the letter of guarantee minus (-) the amount of duty already guaranteed plus (+) the amount of duty already paid into the State budget for the declarations for which the general guarantee has been used;

e) Where the guarantor credit institution issues a written request to discontinue the use of the general guarantee (unilateral cancellation): Upon receipt of the written request of the guarantor credit institution to discontinue the general guarantee, the customs authority shall immediately discontinue the use of that general guarantee on the System and shall issue a written notice to the credit institution of its acceptance of the discontinuation of the general guarantee, on the condition that the duty, late-payment interest and fines (if any) of the declarations that have used that general guarantee have been paid in full into the State budget.

5. In the case of duty guarantee by electronic means by commercial banks that have signed collection coordination agreements with the General Department of Customs: Upon receipt of information on the guaranteed duty amount at the commercial bank via the electronic payment system on the electronic payment portal of the General Department of Customs, the customs authority shall update it into the database of the General Department of Customs and grant customs clearance for the goods. The monitoring and handling of the guarantee shall be carried out in the same manner as at Point d of Clause 3 and Point đ of Clause 4 of this Article.

Article 44. Place and form of duty payment

The place and form of duty payment shall comply with Circular No. 126/2014/TT-BTC dated August 28, 2014 of the Ministry of Finance providing for a number of procedures for the declaration, collection and payment of duty, late-payment interest, fines and other revenues in respect of exported and imported goods.

Article 45. Collection and payment of customs fees

1. The subjects, rates and regime for the collection, payment, management and use of customs fees shall comply with Circular No. 172/2010/TT-BTC dated November 2, 2010 guiding the rates and the regime for the collection, payment, management and use of fees in the customs sector.

Where a declaration must be split because the customs declaration exceeds 50 lines of goods, or the amount of duty for one item of goods exceeds the number of characters of the duty amount box on the declaration, or the total amount of duty of the customs declaration exceeds the number of characters of the total duty amount box on the declaration, the customs fee shall be collected only for the first customs declaration.

2. Form of payment:

The customs declarant shall pay customs fees by monthly bank transfer through electronic means or in cash. The Director General of the General Department of Customs shall organise the collection of electronic customs fees through commercial banks or organisations authorised by the customs authority to collect them.

3. Place of payment:

Payers of customs fees shall transfer or pay the money at the State Treasury, a credit institution, an organisation authorised by the customs authority to collect the fees, or at the customs authority.

4. Payment procedures:

a) In the case of monthly fee payment:

a.1) Within the first 10 days of the following month at the latest, the customs declarant must pay in full the amount of customs fees payable for the preceding month into the customs fee collection account of the customs authority where the declaration is registered. The centralised accounting system of the customs authority shall automatically deduct the fee amount still owed by the customs declarant in the order of fee debts, whereby the declaration registered earlier is deducted first and the customs declaration registered later is deducted later;

a.2) The customs authority where the customs declaration is registered shall examine and compare the list of customs declarations subject to customs fees, and shall record in accounting the amounts of customs fees receivable, collected and still owed in accordance with current regulations;

a.3) Where the customs declarant pays customs fees through an organisation authorised by the customs authority to collect them, on the 5th day of every month, the customs authority shall provide the entire list of declarations for which the customs declarant must pay customs fees to the authorised collecting organisations via the customs electronic payment portal;

a.4) Based on the list of declarations subject to customs fees notified by the customs authority, the organisation authorised by the customs authority to collect customs fees shall collect the money from the customs declarant and pay it into the deposit account of the customs authority at the State Treasury;

a.5) On the 10th day of every month, the organisation authorised by the customs authority to collect fees shall be responsible for examining, comparing and settling with the customs authority the amount of customs fees receivable, the amount of customs fees collected and the amount of customs fees still owed by each customs declarant.

b) Where the customs declarant does not pay fees on a monthly basis or does not regularly carry out customs procedures at one Sub-department of Customs, the customs declarant shall, based on the customs fee notice on the system, pay on each occasion as it arises;

c) Where the customs declarant pays customs fees in cash to the customs authority, the customs officer shall issue a customs fee collection document and shall record and settle the customs fees in accordance with regulations.

5. The customs authority shall not apply coercive measures where the customs declarant still owes customs fees. The customs declarant shall be responsible for paying customs fees in full within the time limit prescribed in this Article.

6. The management and monitoring of customs fee debts (if any arise) shall be carried out on the centralised accounting system:

a) The Sub-department of Customs where customs procedures are carried out shall, upon receipt of the collection and payment report of the organisation authorised to collect customs fees, examine in specific detail the amount of customs fees collected and the amount of customs fees paid into the deposit account of the customs authority opened at the State Treasury, and compare them with the amount of customs fees actually paid as confirmed by the State Treasury. Where there is a discrepancy between the report on the collection and payment of customs fees paid by the authorised collecting organisation into the deposit account of the customs authority and the amount of customs fees confirmed by the State Treasury, a record must be made clearly identifying the cause in order to assign specific responsibility;

b) Based on the amount of customs fees collected by the authorised collecting organisation and settled with the customs authority, the payment slips into the budget that have been issued, and the State Treasury's confirmation of payment, the customs authority shall record in accounting the amount of customs fees collected and the amount of customs fees still receivable in order to adopt appropriate management measures.

7. Procedures, responsibilities and funding for the authorised collection of customs fees:

a) The authorisation of the collection of customs fees shall be effected through a contract between the Director General of the General Department of Customs and the head of the organisation authorised to collect customs fees, using Form No. 07/UNTH/TXNK in Appendix VI issued together with this Circular.

b) Responsibilities of the authorised collecting organisation:

b.1) To build an information technology system infrastructure connected to the customs electronic payment portal in order to perform the signed authorised collection contract.

The authorised collecting organisation may not sub-authorise any third party to perform the authorised collection contract signed with the customs authority;

b.2) To receive information on the collection of customs fees from the customs authority; to organise the collection and to pay the collected customs fees fully and promptly into the deposit account of the customs authority at the State Treasury. The amount of customs fees to be paid into the deposit account of the customs authority at the State Treasury is the total amount recorded as collected on the customs fee collection documents;

b.3) To issue customs fee collection documents to customs fee payers upon collecting customs fees in accordance with regulations.

To prepare a detailed list of collection documents by each payer and to prepare payment slips to the State Treasury;

b.4) By the 10th day of the following month at the latest, the organisation authorised to collect customs fees must prepare a report on the amounts collected and paid in the preceding month and send it to the customs authority, using Form No. 08/BCT/TXNK in Appendix VI issued together with this Circular. The collection and payment report must reflect the amount receivable, the amount collected, the amount outstanding, the causes of the outstanding amount and recommendations of measures to further urge collection and payment;

b.5) To finalise with the customs authority the amount of customs fees collected.

c) Responsibilities of the customs authority authorising the collection

c.1) To publicly announce the organisation authorised by the customs authority to collect customs fees so that customs declarants know and comply;

c.2) To issue notices of the amount of customs fees payable in the month and deliver them to the organisation authorised to collect fees before the 5th day of the following month via the customs electronic payment portal;

c.3) To guide the organisation authorised to collect customs fees in collecting customs fees in accordance with regulations;

c.4) To pay the authorised collection funding to the organisation authorised to collect customs fees under the signed authorised collection contract;

c.5) To inspect the collection and payment of customs fees by the organisation authorised to collect customs fees.

d) Responsibilities of the State Treasury:

To transfer to the customs authority the documents on the amounts paid by the authorised collecting organisation so that the customs authority may monitor and manage them;

đ) Authorised collection funding

The authorised collection funding shall be deducted from the customs fee revenue of the customs authority. The rate paid to the authorised collecting party shall be as agreed between the General Department of Customs and the authorised collecting party in conformity with the specific conditions of each period.

The payment of the authorised collection funding must be made to the correct recipient and settled by transfer through the account of the authorised collecting party at a credit institution or the State Treasury. The authorised collection funding shall not be paid in cash. The customs authority must pay the entire funding to the authorised collecting party on the basis of the amount of fees actually paid into the deposit account of the customs authority at the State Treasury.

8. Penalties for violations concerning customs fees:

Any act of the authorised collecting party that delays the payment of collected customs fees into the deposit account of the customs authority at the State Treasury shall be regarded as an act of misappropriation of customs fees, and the party authorised to collect customs fees shall be dealt with in accordance with current law.

Article 46. Payment of duty for goods subject to analysis or assessment

For goods that must be analysed or assessed in order to ensure accurate determination of the amount of duty payable, the taxpayer shall pay duty in accordance with Clause 2 of Article 33 and Article 42 of this Circular.

If the results of the analysis or assessment of the goods differ from the contents declared by the taxpayer, resulting in a change in the amount of duty payable, then after the customs authority notifies the analysis or assessment results, the taxpayer shall make an additional declaration of information on the System and pay the duty; no late-payment interest shall be calculated for the period of waiting for the analysis or assessment results, or the duty already paid shall be refunded (if any) in accordance with law.

Where the taxpayer does not make an additional declaration, the customs authority shall carry out tax imposition. The taxpayer shall be responsible for paying in full the outstanding amount of duty, late-payment interest and fines (if any) as prescribed.

Article 47. Order of payment of duty, late-payment interest and fines

1. Duty not yet paid on goods that have been granted customs clearance or release of goods constitutes a duty debt.

2. Duty, late-payment interest and fines that have fallen due must be paid in the order prescribed in Article 45 of the Law on Tax Administration, as amended and supplemented in Clause 12 of Article 1 of the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration No. 21/2012/QH13, in which:

a) Duty debts and overdue late-payment interest subject to coercive measures are debts overdue by more than 90 days from the date of expiry of the duty payment deadline;

b) Duty debts and overdue late-payment interest not yet subject to coercive measures are debts overdue by not more than 90 days from the date of expiry of the duty payment deadline.

3. The State Treasury and the customs authority shall coordinate in exchanging information on the collection of duty, late-payment interest and fines in order to determine the order and to collect in the prescribed order, specifically as follows:

a) The customs authority shall monitor the duty debt situation of taxpayers, guide taxpayers to pay in the correct order, and develop a data look-up system so that taxpayers may look up information themselves and comply with duty payment in the prescribed order;

b) Based on the taxpayer's documents on the payment of duty, late-payment interest and fines, the State Treasury shall record the State budget revenue and circulate the documents and detailed information on the amounts paid to the customs authority for monitoring and management;

c) Where the taxpayer pays duty, late-payment interest or fines not in the correct order, the customs authority shall issue an order adjusting the amount of duty collected and send it to the State Treasury for adjustment, and shall simultaneously notify the taxpayer of the adjusted amounts of duty, late-payment interest and fines; or shall request the taxpayer to pay other outstanding amounts of duty, late-payment interest and fines in the correct order of payment. Exported or imported goods of a newly arising customs declaration shall be granted customs clearance only when the taxpayer no longer has overdue debts of duty, late-payment interest or fines;

d) Where the taxpayer does not specify on the tax payment document the amount paid for each type of duty, late-payment interest or fine, the customs authority shall record the collected duty, late-payment interest and fine amounts in the prescribed order and shall at the same time notify the State Treasury so that it may record the State budget revenue, and notify the taxpayer thereof.

Article 48. Tax imposition

1. Tax imposition under this Circular means the exercise by the customs authority of its power to determine the elements and bases for duty calculation and to calculate the duty, to notify and to require the taxpayer to pay the amount of duty determined by the customs authority in the cases specified in Clause 2 of this Article.

2. The customs authority shall carry out tax imposition in the cases prescribed in Clause 3 of Article 33 of Decree No. 83/2013/ND-CP.

3. Tax imposition must comply with the principles prescribed in Article 36 of the Law on Tax Administration.

4. The bases for the customs authority to impose duty are the quantity, dutiable value and origin of the goods; the rates of export duty, import duty, excise tax, value-added tax, environmental protection tax, safeguard duty, anti-dumping duty and countervailing duty on the goods actually exported or imported; the exchange rate for duty calculation; the duty calculation method as prescribed; and other information and databases prescribed in Clause 2 of Article 39 of the Law on Tax Administration, Article 35 of Decree No. 83/2013/ND-CP and in Section 5 of Chapter II of this Circular.

5. The competence to impose duty shall be exercised in accordance with Article 33 of Decree No. 83/2013/ND-CP.

6. Procedures and order of tax imposition

a) Tax imposition in respect of exported or imported goods shall be carried out during the completion of customs procedures, or after the goods have been granted customs clearance or released;

b) When carrying out tax imposition, the customs authority must impose the amount of duty payable, or impose each relevant element (quantity of goods, dutiable value, commodity code, duty rate, origin, exchange rate, consumption norm, etc.) serving as the basis for determining the total amount of duty payable, exempted, reduced or refunded (not collected) for each item and each customs declaration in accordance with Article 34 of Decree No. 83/2013/ND-CP.

Where each element relevant to the determination of the amount of duty payable is imposed, the customs authority must calculate the amount of duty payable corresponding to the imposed element and notify the taxpayer thereof together with the result of the imposition of the element relevant to the determination of the amount of duty payable;

c) Specific procedures and order:

c.1) Determining the goods subject to tax imposition in accordance with Clause 2 of this Article;

c.2) Determining the method of tax imposition in accordance with Article 34 of Decree No. 83/2013/ND-CP, and then proceeding as follows:

c.2.1) In the case of imposing the total amount of duty payable:

c.2.1.1) Inspecting and determining the bases for duty calculation (quantity of goods, value, exchange rate, origin, commodity code, duty rate) in accordance with the law on taxation and other relevant laws;

c.2.1.2) Calculating the total amount of duty payable; and the difference between the amount of duty payable and the amount of duty which the duty declarant has declared, calculated and paid (if paid);

c.2.1.3) Issuing a tax imposition decision and issuing a decision on sanctioning of the administrative violation (if any).

c.2.2) In the case of imposing each relevant element serving as the basis for determining the total amount of duty payable:

c.2.2.1) Inspecting and determining the relevant element so as to ensure accuracy and lawfulness;

c.2.2.2) Determining the time of duty calculation and/or the bases for duty calculation (quantity of goods, value, duty rate, etc.) on the basis of the relevant element imposed and the provisions of the law on taxation and other relevant laws. Where the time of duty calculation and/or the bases for duty calculation cannot be determined for goods of the same type whose use purpose is changed and which belong to several different customs declarations, the amount of duty imposed shall be the average amount of duty calculated in accordance with the legal documents in effect at the time of registration of the customs declarations;

c.2.2.3) Calculating the amount of duty payable; the difference between the amount of duty payable and the amount of duty which the duty declarant has declared, calculated and paid (if paid); and determining the late-payment interest in accordance with Article 133 of this Circular;

c.2.2.4) Issuing a tax imposition decision and issuing a decision on sanctioning of the administrative violation (if any).

7. Responsibilities of the customs authority

a) When imposing duty, the customs authority must issue a tax imposition decision using Form No. 09/QDADT/TXNK in Appendix VI to this Circular and, at the same time, send it to the taxpayer within 08 working hours from the signing of the tax imposition decision;

b) Where the amount of duty imposed by the customs authority is greater than the amount of duty actually payable as prescribed, the customs authority must refund the overpaid amount;

c) Where the customs authority has grounds to determine that the imposition decision is incorrect, it shall issue a decision annulling the imposition decision using Form No. 10/HQDADT/TXNK in Appendix VI to this Circular.

8. Responsibilities of the taxpayer

a) The taxpayer is responsible for paying in full the deficient duty, evaded duty and fraudulent duty amounts imposed by the customs authority, in accordance with Articles 107, 108 and 110 of the Law on Tax Administration, as amended in Clauses 33, 34 and 35 of Article 1 of Law No. 21/2012/QH13 amending and supplementing a number of articles of the Law on Tax Administration.

A taxpayer who commits a violation of the law on taxation shall be sanctioned as prescribed. The statute of limitations for sanctioning violations of the law on taxation shall be applied in accordance with Article 110 of the Law on Tax Administration, as amended in Clause 35 of Article 1 of Law No. 21/2012/QH13 amending and supplementing a number of articles of the Law on Tax Administration, and with the Government's regulations on the sanctioning of administrative violations and the enforcement of administrative decisions in the customs field;

b) Where the taxpayer disagrees with the tax imposition decision of the customs authority, the taxpayer must still pay that amount of duty and, at the same time, has the right to request the customs authority to give an explanation, or to lodge a complaint or institute a lawsuit against the tax imposition in accordance with the law on complaints and lawsuits.

Article 49. Handling of overpaid duty, late-payment interest and fines

1. Duty, late-payment interest and fines on exported or imported goods are overpaid in the following cases:

a) Where the taxpayer has paid an amount of duty, late-payment interest or fine that is greater than the amount of duty, late-payment interest or fine payable (including value-added tax paid on goods that have been imported but are re-exported to the foreign owner, re-exported to a third country or re-exported into a non-tariff zone; goods that have been exported but are re-imported into Vietnam; and goods imported for the production of exports on which value-added tax has been paid as prescribed and the products of which have subsequently been actually exported) for each type of tax, within 10 years from the date of payment into the State budget, the overpaid duty, late-payment interest or fine shall be offset against the outstanding duty, late-payment interest or fine, including offsetting between different types of tax; or shall be deducted from the duty, late-payment interest or fine payable upon the next payment; or the overpaid duty, late-payment interest or fine shall be refunded when the taxpayer no longer owes any duty, late-payment interest or fine; except for cases in which exemption from sanction is not granted because the decision on sanctioning of the violation of the law on taxation issued by the tax administration authority or by a competent State agency has already been implemented, as prescribed in Clause 2 of Article 111 of the Law on Tax Administration;

b) Where the taxpayer has an amount of duty eligible for refund under the law on export duty, import duty, value-added tax, excise tax, environmental protection tax, safeguard duty, anti-dumping duty or countervailing duty.

2. The dossier and procedures for handling the refundable duty amount prescribed in Point b of Clause 1 of this Article shall comply with Section 4 of Chapter VI of this Circular.

3. The handling of overpaid duty, late-payment interest and fines prescribed in Point a of Clause 1 of this Article is guided as follows:

a) The dossier comprises:

a.1) A written request for the handling of overpaid duty, late-payment interest and fine: 01 original, clearly stating:

The number of the customs declaration; the number of the document evidencing payment of the duty and late-payment interest; the amount of duty, late-payment interest and fine paid; the amount of duty, late-payment interest and fine payable; the amount of duty, late-payment interest and fine overpaid; the reason for the overpayment and the proposed handling;

a.2) Documents and papers proving the overpaid duty, late-payment interest and fine amounts: 01 photocopy (except where, upon registration of the customs declaration, the taxpayer has already submitted such documents in the customs dossier);

a.3) The fine payment receipt: submit 01 photocopy.

b) The customs authority of the place where the taxpayer has overpaid duty, late-payment interest or fine shall be responsible for receiving and examining the dossier submitted by the taxpayer, comparing it with the original customs dossier kept at the unit and verifying the accuracy and conformity of the dossier with regulations, and shall handle the matter as follows:

b.1) Where it is determined that the amount of duty, late-payment interest or fine actually paid is greater than the amount of duty, late-payment interest or fine payable and that the taxpayer's declaration is accurate, a decision on the refund of the overpaid duty, late-payment interest and fine shall be issued using Form No. 11/QDHT/TXNK in Appendix VI to this Circular;

b.2) Where it is determined that the amount of duty, late-payment interest or fine actually paid is greater than the amount of duty, late-payment interest or fine payable but the taxpayer's declaration of the overpaid duty, late-payment interest or fine is not accurate, the taxpayer shall be notified in writing and a decision on the refund of the overpaid duty, late-payment interest and fine shall be issued in conformity with the overpaid amount of duty, late-payment interest and fine correctly determined as prescribed;

b.3) Where it is determined that in fact the amount of duty, late-payment interest or fine paid is not greater than the amount of duty, late-payment interest or fine payable, the customs authority shall notify the taxpayer in writing, clearly stating the grounds for determining that there is no overpaid duty, late-payment interest or fine.

c) The time limit for the customs authority to process the dossier referred to in Point b of this Clause is 05 working days from the date of receipt of the complete dossier requesting the return of the overpaid duty, late-payment interest and fine;

d) On the basis of the decision on the refund of the overpaid duty, late-payment interest and fine, the customs authority of the place where the taxpayer has overpaid duty, late-payment interest or fine must liquidate the overpaid duty, late-payment interest and fine amounts and update the information on such overpaid duty, late-payment interest and fine amounts on the customs authority's System.

4. Competence to decide on the refund of overpaid duty, late-payment interest and fine: The customs authority of the place where the overpaid duty, late-payment interest or fine arises shall decide on the refund of the overpaid duty, late-payment interest and fine to the taxpayer as prescribed.

5. Overpaid value-added tax shall be handled at the same time as the refund of import duty (if any) and in accordance with Article 132 of this Circular.

Section 6. Customs procedures; customs inspection and supervision in respect of goods being transported under customs supervision and other exported or imported goods

Article 50. Provisions on the transportation of goods under customs supervision

1. Cases of application:

a) Goods in transit passing through the mainland territory of Vietnam;

b) Goods subject to border-gate transfer, including:

b.1) Exported goods for which the customs declaration has been registered at a Sub-department of Customs outside a border gate and which are transported from the customs clearance location outside a border gate to the border gate of export; a bonded warehouse; a container freight station; or a port for exported and imported goods established inland;

b.2) Imported goods for which the customs declaration has been registered at a Sub-department of Customs outside a border gate and which are transported from the border gate of import to the customs clearance location outside a border gate or to a non-tariff zone;

b.3) Exported goods transported from a port for exported and imported goods established inland; a bonded warehouse; a container freight station; or an extended air cargo warehouse to the border gate of export;

b.4) Imported goods transported from the border gate of import to the port of destination stated on the bill of lading, or to an extended air cargo warehouse, or to a container freight station, or to another border gate;

b.5) Imported goods transported from the border gate of import to a bonded warehouse;

b.6) Goods transported from a non-tariff zone to the border gate of export, a bonded warehouse; a container freight station; a port for exported and imported goods established inland; a customs clearance location outside a border gate; or to another non-tariff zone;

b.7) Exported or imported goods transported from one customs clearance location to another customs clearance location.

2. The customs declarant shall be responsible for preserving the goods and the customs seal in their original condition, except where, due to the characteristics of the goods, sealing cannot be applied as prescribed, throughout the transportation of the goods from the place of departure to the place of destination; and for transporting the goods along the route and within the time registered with the customs authority.

In a force majeure event in which the original condition of the goods or the customs seal cannot be maintained, or in which the goods are not transported along the correct route or itinerary or within the correct time, after applying the necessary measures to limit and prevent losses, the customs declarant must immediately notify the nearest customs authority for handling and must notify the customs authority of the place to which the goods are transported when the goods arrive at the registered destination; where it is impossible to notify the customs authority immediately, the declarant shall, depending on the appropriate locality, notify the police authority, the border guard or the coast guard for certification.

Article 51. Customs procedures for goods transported under customs supervision

1. Customs procedures for goods under independent transportation:

a) The customs procedures for independent transportation shall apply to goods in transit passing through the mainland territory of Vietnam and to the goods prescribed in Points b.3 and b.4 of Clause 1 of Article 50 of this Circular, and shall be carried out at the Sub-department of Customs of the place from which the goods are transported;

b) The customs dossier:

b.1) The independent transportation declaration, made according to the information indicators prescribed in Section 6 of Appendix II to this Circular;

b.2) The bill of lading, except in the case of goods transported across a land border without a bill of lading: 01 photocopy;

b.3) The transit permit, in the case of goods in transit for which a permit is required: 01 original.

With regard to the document prescribed in Point b.3 of this Clause, where the national single-window mechanism is applied and the specialised State management agency sends the transit permit in electronic form through the integrated information system, the customs declarant is not required to submit the original permit when carrying out customs procedures.

Where goods are transported from a bonded warehouse, a container freight station or a port for exports and imports established inland to the border gate of export for export abroad, the documents prescribed in Points b.2 and b.3 of this Clause are not required to be submitted.

c) Order of implementation:

c.1) Responsibilities of the customs declarant

To declare the information of the goods transportation declaration according to the information indicators in Section 6 of Appendix II to this Circular; to receive the feedback information from the System and to carry out the following:

c.1.1) Where the declaration falls under channel 1 and the transportation is approved by the System, the customs declarant shall print the notice of approval of the transportation declaration and present the goods to the customs authority of the place from which the goods are transported for sealing and certification of the goods to be transported;

c.1.2) Where the declaration falls under channel 2, the customs declarant shall present the dossier prescribed in Point b of this Clause to the customs authority of the place from which the goods are transported for inspection; and shall, based on the notice of the customs authority, make an additional declaration of the customs seal number and the customs lead seal number and present the goods for the customs authority to seal and certify the goods to be transported;

c.1.3) To present the goods to the customs authority of the place from which the goods are transported for physical inspection by the customs authority at its request, where the consignment shows signs of a violation of law;

c.1.4) To make an additional declaration to the transportation declaration according to the notice of the customs authority.

c.2) Responsibilities of the organisation providing warehouse and yard services

Where the organisation providing warehouse and yard services has a connection for the exchange of electronic customs data with the customs authority, that organisation shall be responsible for updating into the System the departure information in respect of exported goods or the arrival confirmation in respect of imported goods;

c.3) Responsibilities of the Sub-department of Customs of the place from which the goods are transported:

c.3.1) To inspect the dossier where the System requires document inspection, and to guide the customs declarant in making an additional declaration of the information on the customs seal number, the customs lead seal number and other information on the goods transportation declaration (if any).

Where the goods show signs of a violation of law, physical inspection of the goods shall be carried out in accordance with Article 29 of this Circular. The results of the physical inspection shall be recorded on the inspection result record sheet using Form No. 06/PGKQKT/GSQL in Appendix V to this Circular and shall be sent to the Sub-department of Customs of the place to which the goods are transported for monitoring and for further completion of the procedures as prescribed;

c.3.2) To approve the goods transportation declaration on the System;

c.3.3) Based on the additional declaration by the customs declarant of the customs seal number and the customs lead seal number, the customs authority shall seal the goods;

c.3.4) To update into the System the information on the goods to be transported where the organisation providing warehouse and yard services does not have a connection for the exchange of electronic customs data with the customs authority;

c.3.5) To monitor the information on the consignment transported under customs supervision;

c.3.6) To organise the tracing of the consignment where the transportation time limit has expired but no feedback has been received from the Sub-department of Customs of the place to which the goods are transported.

c.4) Responsibilities of the Sub-department of Customs of the place to which the goods are transported:

c.4.1) To inspect and check the condition of the customs seal (if any);

c.4.2) To update the goods arrival information into the System where the organisation providing warehouse and yard services does not have a connection for the exchange of electronic customs data with the customs authority;

c.4.3) Where the goods show signs of a violation of law, physical inspection of the goods shall be carried out in accordance with Article 29 of this Circular. The results of the physical inspection shall be recorded on the inspection result record sheet using Form No. 06/PGKQKT/GSQL in Appendix V to this Circular.

d) Additional declaration and cancellation of the independent transportation declaration:

d.1) The additional declaration or cancellation of the goods transportation declaration shall be carried out before the time of updating into the System the information on the arrival of the goods at the destination;

d.2) The customs declarant may make additional declarations of, and cancel, the transportation information which the customs declarant itself detects or which is indicated in the notice guiding the transportation declaration sent by the customs authority through the System;

d.3) The Director of the Sub-department of Customs of the place from which the goods are transported shall decide on the additional declaration or the cancellation of the transportation declaration.

2. Customs procedures for goods under combined transportation:

a) The customs procedures for combined transportation shall apply to the goods prescribed in Points b.1, b.2, b.5 and b.6 of Clause 1 of Article 50 of this Circular;

b) The place, dossier and customs procedures for goods under combined transport shall be carried out concurrently with the customs procedures for the exported or imported consignment under the corresponding type; combined transport information shall be declared according to the indicators provided in Appendix II issued together with this Circular; Where the System does not support the declaration of combined transport information, the customs declarant shall request that the goods be transported under customs supervision in the “Notes” field on the goods declaration (clearly stating the time, the route, the place from which the goods are transported and the place to which the goods are transported); The customs declarant shall be responsible for presenting the goods for the customs authority to affix customs seals in the cases provided in Clause 3 of Article 52 of this Circular, for handover to the Sub-department of Customs of the place to which the goods are transported for the continuation of procedures;

c) For exported goods

c.1) For exported goods that have undergone physical inspection at the Sub-department of Customs where the declaration is registered and that are subject to customs sealing

c.1.1) Responsibilities of the Sub-department of Customs of the place from which the goods are transported:

c.1.1.1) To seal the goods; to update on the System the information on the handover of the goods transported under supervision.

Where the goods are bulk cargo, bulky cargo or over-length or over-weight cargo that cannot be sealed, the customs officer shall clearly record the name, quantity, category, marks and origin of the goods (if any), or take photographs of the goods in their original condition, and update them on the System or send them together with the handover record;

c.1.1.2) To hand over the goods to the customs declarant for transport to the border gate of export;

c.1.1.3) To monitor the information on the consignment transported under customs supervision;

c.1.1.4) Where the time limit for the transport of the goods has expired but the goods have not arrived at the border gate of export, to take charge of organising the tracing of the goods.

c.1.2) Responsibilities of the Sub-department of Customs of the place to which the goods are transported:

c.1.2.1) To receive the goods presented by the customs declarant;

c.1.2.2) To inspect the condition of the customs seals and compare it with the information on the goods transported away recorded on the System;

c.1.2.3) To update on the System the information on the goods that have arrived;

c.1.2.4) To coordinate with the Sub-department of Customs of the place from which the goods are transported in tracing the goods where the time limit for transport has expired but the goods have not arrived at the place of destination.

c.2) For exported goods not subject to customs sealing:

The customs declarant shall be responsible for transporting the goods to the border gate of export.

d) For imported goods:

d.1) For imported goods brought for inspection at an inspection place outside the border gate, being goods subject to customs sealing:

d.1.1) Responsibilities of the Sub-department of Customs where the declaration is registered:

d.1.1.1) To update information on the system in order to request the Sub-department of Customs of the place where the goods are stored to affix customs seals and hand over the goods to the customs declarant for transport to the inspection place;

d.1.1.2) To receive the goods transported by the customs declarant, inspect the condition of the seals on the goods and compare it with the information on the goods transported away recorded on the System;

d.1.1.3) To update on the System the information on the goods that have arrived;

d.1.1.4) To monitor the information on the transport of the goods and to coordinate with the Sub-department of Customs of the place where the goods are stored in tracing them where the time limit for transport has expired but the goods have not arrived at the inspection place.

d.1.2) Responsibilities of the Sub-department of Customs of the place where the goods are stored

d.1.2.1) On the basis of the request of the Sub-department of Customs where the declaration is registered, to affix customs seals and update on the system the information on the goods transported away; to hand over the goods to the customs declarant for transport to the inspection place;

d.1.2.2) To monitor the information on the goods transported away and to take charge of tracing them where the time limit for transport has expired but the goods have not arrived at the inspection place.

d.2) For imported goods not subject to customs sealing:

The customs declarant shall carry out the customs procedures as prescribed and bring the goods through the customs supervision area at the border gate after being permitted by the customs authority.

e) Additional declaration and cancellation of a combined transport declaration shall be carried out in the same manner as for the export goods declaration and the import goods declaration provided in this Circular.

3. For the goods provided in Clause 1 and Points c.1 and d.1 of Clause 2 of this Article, where the Sub-department of Customs of the place from which the goods are transported and the Sub-department of Customs of the place to which the goods are transported have not yet exchanged information on the transported goods via the system, or where the System encounters an incident as provided in Clause 2 of Article 25 of Decree No. 08/2015/ND-CP and the declaration of the transport of goods under customs supervision cannot be made via the System, the Sub-department of Customs of the place from which the goods are transported shall use a handover record made according to form 10/BBBG/GSQL in Appendix V issued together with this Circular in order to hand over the goods to the Sub-department of Customs of the place to which the goods are transported for the continuation of procedures as prescribed. After receiving the handover record and the goods, the Sub-department of Customs of the place to which the goods are transported shall certify and reply to the Sub-department of Customs of the place from which the goods are transported for information and for filing together with the customs dossier.

4. The General Department of Customs shall provide guidance on the declaration of goods transported under customs supervision in the case provided in Point b.7 of Clause 1 of Article 50 of this Circular.

Article 52. Customs supervision of exported and imported goods

1. For exported goods:

a) Responsibilities of the customs declarant or the transporter:

a.1) For exported goods exempt from physical inspection that have been granted customs clearance or release of goods, and goods for which independent transport has been approved, after the goods have been gathered in the customs supervision area, the customs declarant or the transporter shall provide the declaration number, the container list according to form No. 29/DSCT/GSQL in Appendix V (for goods transported by container) or the list of goods according to form No. 30/DSHH/GSQL in Appendix V (for other goods), or the notice of approval of the transport declaration, to the enterprise operating the port, warehouse or yard (in the case of a seaport area, an airport or an off-airport air cargo terminal), or to the customs authority at a road, river or inland waterway border gate or an international intermodal railway station;

The customs declarant shall print the container list and the list of goods on the Customs Electronic Information Portal (address: http://www.customs.gov.vn) or on the declarant's own declaration system. Where there is a change to the container list or the list of goods as compared with the contents declared on the customs declaration after the goods have entered the supervision area, the customs declarant shall print, or shall request a customs officer at the border-gate Sub-department of Customs to print, the container list and the list of goods from the System.

Where the customs declaration is made on a paper customs declaration, the customs declarant shall present the paper customs declaration on which the Sub-department of Customs where the declaration is registered has certified customs clearance or release of goods.

a.2) For exported goods subject to physical inspection that have been granted customs clearance or release of goods at a Sub-department of Customs outside the border gate, the customs declarant shall be responsible for preserving the goods in their original condition and preserving the customs seals during transport in order to present them to the customs authority at the border gate of export. After the customs authority has inspected and certified them, the customs declarant shall perform the tasks provided in Point a.1 of this Clause;

a.3) For exported goods in respect of which the border-gate Sub-department of Customs carries out the physical inspection of the goods, after the goods have been granted customs clearance or release of goods, the customs declarant shall comply with Point a.1 of this Clause;

a.4) Where the enterprise operating the warehouse, yard or port does not yet have an information technology system meeting the prescribed standards for managing and supervising exported and imported goods brought into storage in, or taken out of, the port, warehouse or yard area, the customs declarant or the transporter shall provide the declaration number, the container list and the list of goods to the customs authority;

a.5) Where an export goods declaration has been granted customs clearance or release of goods and the goods have been brought into the customs supervision area at the border gate of export, but the transporter is able to load only part of the consignment onto the outbound means of transport and the remainder is to be actually exported on another means of transport, the transporter shall send a written request to the Sub-department of Customs of the place where the goods are stored for the continued supervision of the remaining goods until they have all been actually exported.

b) Responsibilities of the enterprise operating the port, warehouse or yard in the area of a seaport border gate, an international airport or an off-airport air cargo terminal:

b.1) On the basis of the declaration number information, the container list and the list of goods provided by the customs declarant or the transporter, the enterprise operating the port, warehouse or yard shall be responsible for checking the container list and the list of goods and comparing them with the customs declaration information on the System in order to decide on the loading of the goods onto the means of transport with respect to goods that have been granted customs clearance;

b.2) After the goods have been brought into the warehouse, yard or port area for loading onto the means of transport, the enterprise operating the port, warehouse or yard shall certify that the goods have passed through the supervision area or shall update the information on the goods that have arrived on the System of the customs authority;

b.3) When the System encounters an incident, it shall immediately notify the customs authority for coordinated handling so as to ensure that no congestion is caused to the export of goods or to the departure of means of transport.

c) Responsibilities of the customs authority:

c.1) To comply with the provisions of Clause 3 of Article 34 of Decree No. 08/2015/ND-CP;

c.2) For goods exported through a road, river or inland waterway border gate or by international intermodal railway, and in the case provided in Point a.4 of this Clause: the Sub-department of Customs of the border gate of export shall be responsible for checking the information provided by the customs declarant or the transporter as referred to in Point a.1 of this Clause and the information on the System in order to supervise the exported goods; and shall certify that the goods have passed through the supervision area or update on the System the information on the goods that have arrived.

With regard specifically to goods exported through a road, river or inland waterway border gate or by international intermodal railway, the certification that the goods have passed through the supervision area or the updating on the System of the information on the goods that have arrived shall be carried out after the goods have been transported through the area of the border gate of export into the importing country;

For the case provided in Point a.4 of this Clause where the goods are exported through a sea or air border gate or an off-airport air cargo terminal, after certifying on the system that the goods have passed through the supervision area, the customs officer shall certify on the container list or the list of goods and hand it to the customs declarant for transmission to the enterprise operating the warehouse, yard or port for the loading of the goods onto the means of transport for export. Where an independent transport declaration is used, on the basis of the notice of approval of the transport declaration provided by the customs declarant, the customs officer shall certify on the system that the goods have passed through the supervision area, sign and affix the officer's seal on the first page of the notice of approval of the transport declaration and hand it to the customs declarant for transmission to the enterprise operating the warehouse, yard or port for the loading of the goods onto the means of transport for export;

c.3) In the case referred to in Point a.5 of this Clause, and where the goods are exported through a border gate other than the border gate where the goods are stored, the Sub-departments of Customs concerned shall be responsible for coordinating in the supervision of the goods until they are actually exported as prescribed, and no additional declaration shall be required;

c.4) For goods being crude oil exported at offshore extraction sites or in overlapping areas, and for the goods provided in Clause 1 of Article 93 of this Circular, the Sub-department of Customs where the declaration is registered shall certify that the goods have passed through the supervision area after the export goods customs declaration has been granted customs clearance (direct supervision shall not be carried out).

With regard specifically to petrol and oil supplied to outbound aircraft, the Sub-department of Customs of the place from which the aircraft departs shall supervise each delivery.

2. For imported goods

a) Responsibilities of the customs declarant:

a.1) For imported goods that have been granted customs clearance or release of goods, or brought to storage for preservation, or brought to an inspection place, or goods for which independent transport has been approved, or imported goods that are exempt from duty, not subject to duty, have a payable duty amount equal to zero or are granted a 275-day duty grace period and are physically inspected by the border-gate Sub-department of Customs (inspection on behalf) at the request of the Sub-department of Customs where the declaration is registered: To provide the customs declaration number, the container list according to form No. 29/DSCT/GSQL in Appendix V (for goods transported by container) or the list of goods according to form No. 30/DSHH/GSQL in Appendix V (for other goods), or the notice of approval of the transport declaration, to the enterprise operating the port, warehouse or yard in the area of the border gate, the seaport, the international airport or the off-airport air cargo terminal, or to the customs authority in the area of a road, river or inland waterway border gate or an international intermodal railway station.

The customs declarant shall print the container list and the list of goods on the Customs Electronic Information Portal (address: http://www.customs.gov.vn) or on the declarant's own declaration system. Where there is a change to the container list or the list of goods as compared with the contents declared on the customs declaration when the customs declarant receives the goods at the border gate of import, the customs declarant shall print, or shall request a customs officer at the border-gate Sub-department of Customs to print, the container list and the list of goods from the System;

a.2) For imported goods taken out of the port or border-gate area that are subject to customs sealing as provided in Clause 3 of this Article:

a.2.1) To present the goods to the customs authority for the affixing of customs seals;

a.2.2) To hand over the goods to the Sub-department of Customs of the place to which the goods are transported for the continuation of the customs procedures as prescribed;

a.2.3) To preserve the goods in their original condition and to preserve the customs seals in accordance with current regulations.

a.3) Where the enterprise operating the warehouse, yard or port does not yet have an information technology system meeting the prescribed standards for managing and supervising exported and imported goods brought into storage in, or taken out of, the port, warehouse or yard area, the customs declarant shall provide the declaration number, the container list and the list of goods to the customs authority.

b) Responsibilities of the enterprise operating the port, warehouse or yard:

b.1) To check the information on the status of the customs declaration on the System on the basis of the information provided by the customs declarant as provided in Point a.1 of this Clause. The goods shall be allowed to be taken out of the supervision area only when:

b.1.1) The customs authority has decided on customs clearance or release of the goods, or on bringing the goods to storage for preservation or to a goods inspection place, or the customs authority has permitted the goods to be brought through the supervision area in the case of imported goods that are exempt from duty, not subject to duty, have a payable duty amount equal to zero or are granted a 275-day duty grace period and are physically inspected by the border-gate Sub-department of Customs (inspection on behalf) at the request of the Sub-department of Customs where the declaration is registered;

b.1.2) The number of containers and the container numbers, or the quantity of bulk or liquid cargo, taken out of the customs supervision area conform to the information on the customs declaration.

b.2) Where the goods do not fall under Point b.1 of this Clause, to immediately notify the Sub-department of Customs managing the port, warehouse or yard, or the Sub-department of Customs where the customs declaration is registered, for handling;

b.3) To certify on the System that the goods have passed through the customs supervision area;

b.4) To coordinate with the customs authority in the inspection and supervision of the goods at the port gate and at the place where the goods are taken out of the supervision area.

c) Responsibilities of the customs authority:

c.1) To comply with the provisions of Clause 3 of Article 34 of Decree No. 08/2015/ND-CP;

c.2) For imported goods taken out of the supervision area at a road, river or inland waterway border gate or by international intermodal railway, and in the case provided in Point a.3 of this Clause: the border-gate Sub-department of Customs shall be responsible for checking the information provided by the customs declarant or the transporter as referred to in Point a.1 of this Clause and the information on the System in order to supervise the imported goods taken out of the customs supervision area; and shall certify on the System that the goods have passed through the supervision area.

For the case provided in Point a.3 of this Clause where the goods are imported through a sea or air border gate or an off-airport air cargo terminal, after certifying on the system that the goods have passed through the supervision area, the customs officer shall certify on the container list or the list of goods and hand it to the customs declarant for transmission to the enterprise operating the warehouse, yard or port in order to allow the goods to pass through the supervision area. Where an independent transport declaration is used, on the basis of the notice of approval of the transport declaration provided by the customs declarant, the customs officer shall certify on the system that the goods have passed through the supervision area, sign and affix the officer's seal on the first page of the notice of approval of the transport declaration and hand it to the customs declarant for transmission to the enterprise operating the warehouse, yard or port in order to allow the goods to pass through the supervision area;

c.3) For the cases subject to customs sealing as provided in Clause 3 of this Article:

c.3.1) To inspect the external condition of the goods and compare the container numbers and the transporter's seals with the customs declaration information on the System in order to affix customs seals;

c.3.2) To make a handover record and send it to the Sub-department of Customs of the place to which the goods are transported for the continuation of the customs procedures as prescribed;

c.3.3) Where the goods are bulk cargo, bulky cargo or over-length or over-weight cargo that cannot be sealed, the customs officer shall clearly record the name, quantity, category, marks and origin of the goods (if any) in the handover record, or take photographs of the goods in their original condition and send them together with the handover record.

d) Where goods are taken out of the customs supervision area without a customs declaration having been registered:

d.1) Goods subject to a decision on distraint issued by a competent authority (a police authority, a court, etc.), goods serving urgent requirements, and security and defence goods: the border-gate Sub-department of Customs shall, on the basis of the relevant documents issued by the competent authority, supervise the goods taken out of the customs supervision area;

d.2) Transhipped goods: the supervising customs officer shall, on the basis of the notice of transhipped goods made according to form No. 21/BKTrC/GSQL in Appendix V issued together with this Circular, supervise the goods taken out of the customs supervision area;

d.3) Imported goods that have been brought into the customs supervision area and must be re-exported, such as goods sent by mistake, goods that have gone astray, or goods that have been imported but in respect of which the owner of the goods has issued a document declining to receive them and requesting re-export:

d.3.1) Responsibilities of the transporter or the owner of the goods: To send a document to the border-gate Sub-department of Customs of the place where the goods are stored, stating the reason for the mistake or for the goods having gone astray, or the reason for declining to receive the goods, and requesting re-export. The document shall clearly state the bill of lading number, the expected time of export, the border gate of export, the means of transport for export, etc.

d.3.2) Responsibilities of the border-gate Sub-department of Customs of the place where the goods are stored:

On the basis of the written request of the transporter/the owner of the goods, the border-gate Sub-department of Customs shall:

d.3.2.1) Receive the dossier of the consignment;

d.3.2.2) Where there are signs of a violation of the customs law, conduct a physical inspection of the entire consignment.

If the results of the physical inspection of the goods conform to the contents of the bill of lading and there is no other information, consideration shall be given to accepting the request for re-export of the consignment. If the inspection results do not conform to the contents of the bill of lading, or there is information confirming that the consignment is in violation, the matter shall be handled as prescribed.

3. Customs sealing:

a) Cases subject to sealing:

a.1) Goods in transit through the territory of Vietnam, except for the case provided in Point b.1 of this Clause;

a.2) Exported goods subject to physical inspection that are transported from a place for carrying out customs procedures outside the border gate, an inland goods inspection place or an off-airport air cargo terminal to the border gate of export, a bonded warehouse, a CFS warehouse or a port for the export or import of goods established inland;

a.3) Imported goods transported from the border gate of importation to the location for carrying out customs procedures outside the border gate or to the goods inspection location in the inland for physical inspection of goods;

a.4) Goods imported from abroad into Vietnam arriving at the border gate of importation but further transported by the carrier to the port of destination stated on the bill of lading or to the extended air cargo terminal, except for the case specified at Point b.2 of this Clause;

a.5) Goods from abroad transported from the border gate of importation to a bonded warehouse, a non-tariff area within a border-gate economic zone, a CFS warehouse or a duty-free shop, and vice versa;

a.6) Goods traded by mode of temporary import for re-export: to comply with the provisions at Point d, Clause 1, Article 83 of this Circular.

In cases subject to customs sealing, the customs declarant shall be responsible for presenting the goods to the customs authority managing the goods storage location for the sealing to be carried out before the goods are brought through the supervision area.

b) Cases not subject to sealing:

b.1) Goods in transit through the territory of Vietnam without any change of the means of transport by sea, by air or by inland waterway from the first border gate of importation to the border gate of exportation;

b.2) Goods imported from abroad into Vietnam arriving at the border gate of importation at a seaport, a river port or an airport but further transported by the carrier to the port of destination stated on the bill of lading, where they are transferred to another means of transport of the same mode of transport for carriage to the port of destination, or where the means of transport is not changed from the border gate of importation to the port of destination;

b.3) Exported or imported goods declared under a combined transport declaration and exempt from physical inspection of goods when export or import customs procedures are carried out;

b.4) Goods being bulk cargo, over-length or over-weight cargo, or bulky cargo that cannot be subject to customs sealing.

4. Suspension of bringing goods through the supervision area

a) In the course of conducting customs supervision and patrolling within customs operation areas, if goods are found to show signs of violation of the customs law, the Director of the Sub-department of Customs where the declaration is registered or where the goods are stored shall issue a Decision on suspension of bringing goods through the customs supervision area, using Form No. 11/QĐTDGS/GSQL in Appendix V issued together with this Circular, and shall at the same time deploy forces for inspection, supervision and control if the goods are located in the area under its management, and notify the relevant units for coordinated implementation;

b) To carry out the inspection on the basis of the collected information stated in the Decision on suspension of bringing goods through the customs supervision area, witnessed by the relevant units;

c) Upon completion of the inspection, a record must be made; if an act of violation of the customs law is detected, it shall be handled in accordance with the law. The handling results must be notified to the relevant units.

5. Customs supervision of exported goods with a change of the port of loading, the border gate of exportation or the means of transport:

a) Where the goods have already entered the supervision area:

On the basis of the notification of the customs declarant, the Sub-department of Customs where the goods are stored shall make a handover record for transfer to the Sub-department of Customs of the border gate of exportation for supervision of the exported goods;

b) Where the goods have not yet entered the supervision area:

The Sub-department of Customs of the border gate of exportation shall comply with the provisions of Clause 1 of this Article;

c) The making of additional declarations to the customs dossier for exported goods with a change of the port of loading, the border gate of exportation or the means of transport shall comply with the provisions of Clause 3, Article 20 of this Circular.

6. Where the goods have been brought into the customs supervision area but the customs declarant requests cancellation of the declaration under Article 22 of this Circular in order to bring the goods back into the inland:

On the basis of the customs declarant's written request for bringing the goods out of the customs supervision area and the information on cancellation of the export declaration on the System, or the written confirmation of the cancellation of the customs declaration for bringing the goods back into the inland issued by the Sub-department of Customs where the declaration is registered in the case of declaration on a paper customs declaration, the Sub-department of Customs where the goods awaiting exportation are stored shall supervise the bringing of the goods out of the storage location.

7. Where the goods have been brought into the customs supervision area but the customs declarant requests to bring them back into the inland for repair or reprocessing, or to stop the exportation without cancelling the customs declaration:

a) Responsibilities of the customs declarant:

a.1) To send a written document to the Sub-department of Customs where the customs declaration is registered (clearly stating the declaration number, the container numbers, the goods storage location, whether or not the declaration has undergone procedures for duty refund or non-collection of duty, the reason for requesting that the goods be brought back into the inland, and the expected time of exportation);

a.2) To repay the refunded duty amount to the customs authority or the domestic tax authority where duty has been refunded for exported goods of imported origin or for exported goods produced domestically.

b) Responsibilities of the Sub-department of Customs where the declaration is registered:

b.1) To notify the Sub-department of Customs where the goods are stored of the bringing of the goods back into the inland for reprocessing or repair, or of the stopping of the exportation. Where the goods are brought back into the inland for repair or reprocessing, the time limit for the repair or reprocessing shall not exceed 30 days from the date the goods are brought out of the customs supervision area;

b.2) To receive the goods and break the seal so that the customs declarant may carry out the repair or reprocessing, and to update the information into the system.

After the completion of the repair or reprocessing as notified by the customs declarant, the Sub-department of Customs where the declaration is registered shall conduct physical inspection, apply customs seals, update the information on the departure of the goods on the system and hand over the goods to the customs declarant for transport to the border gate of exportation for actual exportation;

b.3) Where the exportation is stopped: To cancel the declaration in accordance with the provisions of Article 22 of this Circular;

b.3) To notify and request the Sub-department of Customs where the goods are stored to supervise the bringing of the goods out of the supervision area.

c) The Sub-department of Customs where the goods are stored shall supervise the bringing of the goods out of the supervision area, apply seals and hand the goods over to the Sub-department of Customs where the customs declaration is registered;

d) Where the Sub-department of Customs where the customs declaration is registered and the Sub-department of Customs where the goods are stored have not yet exchanged information on the goods through the system, the Handover Record made using Form No. 10/BBBG/GSQL in Appendix V issued together with this Circular shall be used for handing over the goods. After receiving the Handover Record and the goods, the Sub-department of Customs shall give its confirmation, send a reply and file it together with the customs dossier.

8. Where goods are brought out of the customs supervision area and the customs authority, upon inspection, detects that the container numbers do not match the contents of the customs declaration, it shall request the customs declarant to present the delivery documents provided by the carrier in order to check and compare the information on the name of the consignee, the bill of lading number, the name of the means of transport, the container numbers and the number of packages stated on the delivery documents against the contents of the customs declaration on the System; if they match, the customs officer shall update the container numbers into the System and allow the goods to be transported through the supervision area; if the information does not match or the consignment shows signs of violation of the law, the customs officer shall report to the Director of the Sub-department of Customs where the goods are stored so as to coordinate with the Sub-department of Customs where the customs declaration is registered in inspecting and handling the case in accordance with regulations.

Article 53. Bases for determining exported goods

1. For goods exported through sea, air, railway or inland waterway border gates, transshipment ports or transshipment areas; goods supplied to seagoing vessels and aircraft on exit; exported goods carried along with persons on exit through air border gates; exported goods brought into bonded warehouses; and exported goods brought into CFS warehouses, the basis shall be the export declaration that has been granted customs clearance and certified on the System as having passed through the supervision area.

2. For goods exported through road or river border gates, the basis shall be the export declaration that has been granted customs clearance and certified by the customs officer on the System as having passed through the supervision area when the goods are transported across the border into the importing country.

3. For on-the-spot exported goods and goods sold from the inland into a non-tariff area within a border-gate economic zone, into an export processing zone or to an export processing enterprise, the basis shall be the export declaration and the import declaration that have been granted customs clearance.

4. In the case of declaration on a paper customs declaration:

a) For the goods specified in Clauses 1 and 2 of this Article, the basis shall be the export declaration that has been granted customs clearance and bears the certification that the goods have passed through the supervision area (stating the date, with the signature and the officer's seal) of the customs officer of the border gate of exportation. Particularly for goods exported through road or river border gates, the basis shall be the export declaration that has been granted customs clearance and certified as having been actually exported;

b) For the goods specified in Clause 3 of this Article, the basis shall be the export declaration that has been granted customs clearance.

Chapter III

CUSTOMS PROCEDURES; CUSTOMS INSPECTION AND SUPERVISION APPLICABLE TO GOODS PROCESSED FOR FOREIGN TRADERS; GOODS BEING RAW MATERIALS AND SUPPLIES IMPORTED FOR THE PRODUCTION OF EXPORTED GOODS; EXPORTED AND IMPORTED GOODS OF EXPORT PROCESSING ENTERPRISES

Section 1. General provisions

Article 54. Imported raw materials and supplies

Raw materials and supplies imported for processing or for producing exported goods and export processing goods include:

1. Raw materials, semi-finished products, components and component clusters directly involved in the processing or production process to constitute the exported product.

2. Raw materials and supplies directly involved in the process of processing or producing exported products but not directly transformed into the products or not constituting the physical substance of the products.

3. Finished products imported by organisations or individuals to be attached to exported products, to be packed together with exported products produced from imported raw materials and supplies, or to be packed together with exported products produced from domestically purchased raw materials and supplies or from self-supplied raw materials and supplies, so as to form a synchronous item for export abroad.

4. Supplies used as packing materials or packing used for packaging exported products.

5. Raw materials and supplies imported for the warranty, repair or reprocessing of exported products.

6. Samples imported for processing or for producing exported goods.

Article 55. Actual norms for processing and producing exported products

1. The actual norms for processing and producing exported products comprise:

a) The raw material use norm, being the quantity of raw materials necessary and actually used to produce one unit of product;

b) The supply consumption norm, being the quantity of supplies actually consumed to produce one unit of product;

c) The rate of loss of raw materials or supplies, being the quantity of raw materials or supplies actually lost, including natural loss and loss due to the generation of scrap and defective products, calculated as a percentage (%) of the actual production norm or of the raw material use norm or the supply consumption norm. Where the quantity of scrap and defective products has already been included in the use norm or the supply consumption norm, it shall not be included in the rate of loss of raw materials or supplies.

The raw material use norms, the supply consumption norms and the rates of loss of raw materials and supplies shall be kept at the enterprise and presented when the customs authority conducts an inspection or requests an explanation of the method of calculating the norms and the rates of loss of raw materials and supplies.

2. The norm for separating component raw materials from the initial raw material is the quantity of component raw materials used to produce the exported products that is separated from one initial raw material.

3. Before commencing production, organisations and individuals must establish the use norms and the expected rates of loss for each product code. If any change arises during the production process, the actual norms must be re-established and the documents and materials relating to the change of the norms must be retained.

4. The at-law representative of the organisation or individual shall be responsible for the accuracy of the use norms, the consumption norms and the rates of loss, and for using the norms for the proper purpose of processing and producing exported goods; in case of violation, he/she shall be handled in accordance with the law.

5. When determining the amount of duty to be refunded or not collected, organisations and individuals shall base themselves on the provisions of this Circular and on the actual norms of use of imported raw materials and supplies for the production of exported products.

Article 56. Notification of processing and production facilities for exported goods; of places for storing raw materials, supplies, machinery, equipment and exported products

1. Responsibilities of organisations and individuals

a) To notify the processing or production facility for exported goods to the Sub-department of Customs where the import procedures are expected to be carried out under Article 58 of this Circular (hereinafter abbreviated as the managing Sub-department of Customs) through the System, using Form No. 12/TB-CSSX/GSQL in Appendix V issued together with this Circular. Export processing enterprises in particular are not required to make this notification.

For the cases where a duty refund is requested as mentioned at Points c.2 and c.5, Clause 5, Article 114 of this Circular, organisations and individuals producing exported goods must notify their production facility before submitting the duty refund dossier and the finalisation report specified in this Circular;

b) Where raw materials, supplies or exported goods come to be stored outside the production facility already notified, additional information on the storage location must be notified to the managing Sub-department of Customs using Form No. 12/TB-CSSX/GSQL in Appendix V issued together with this Circular;

c) To be responsible before the law for the contents declared in the written notification of the processing or production facility and of the places for storing raw materials, supplies, machinery, equipment and exported products;

d) To receive the feedback of the customs authority in order to amend or supplement (if any) the information already notified on the System.

2. Responsibilities of the customs authority:

a) To receive the notification of the processing or production facility and of the places for storing raw materials, supplies, machinery, equipment and exported products;

b) Within 02 working hours from the receipt of the written notification, to check the criteria stated in the written notification; where the organisation or individual has not fully presented the criteria, to give feedback on the System so that the organisation or individual may amend and supplement it;

c) To inspect the processing or production facility in cases subject to inspection under the provisions of Article 39 of Decree No. 08/2015/NĐ-CP and Article 57 of this Circular;

d) To inspect the locations for storing raw materials, supplies and exported goods outside the production facility where signs are detected indicating that the organisation or individual does not store the raw materials, supplies and exported products at the location notified to the customs authority.

Article 57. Inspection of processing and production facilities for exported goods; of processing and production capacity

1. Cases subject to inspection of the processing or production facility for exported goods and of the processing or production capacity:

a) The organisation or individual performs a processing contract for the first time;

b) The organisation or individual is granted, for the first time, the 275-day duty payment time limit for goods imported for the production of exported goods;

c) The cases specified at Point b, Clause 1, Article 39 of Decree No. 08/2015/NĐ-CP.

2. Inspection procedures

a) The inspection decision, made using Form No. 13/KTCSSX/GSQL in Appendix V issued together with this Circular, shall be sent directly or by registered mail or by fax to the customs declarant within 03 working days from the date of signing and at least 05 working days before the inspection is conducted;

b) The inspection shall be conducted after 05 working days from the date of issuance of the inspection decision. The inspection period shall not exceed 05 working days.

3. Inspection contents

a) Inspection of the address of the processing or production facility: to check the address of the processing or production facility stated in the written notification of the processing or production facility or stated on the business registration certificate;

b) Inspection of workshops, machinery and equipment:

b.1) To check the documents proving the lawful right to use the workshops and production premises; the warehouses and yards for storing raw materials, supplies, machinery and equipment;

b.2) To check the ownership or the lawful right to use the machinery and equipment, the quantity of machinery, equipment and production lines currently available at the processing or production facility; to check the operating condition and the capacity of the machinery and equipment.

When conducting the inspection, the customs authority shall examine the customs declarations of imported goods (in the case of importation); the invoices and documents on the purchase of the machinery and equipment, or compare the accounting books for determination (in the case of domestic purchase); the finance lease contract (in the case of finance leasing); and the contract for leasing assets or workshops (in the case of leasing). For finance lease contracts and contracts for leasing assets or workshops, the effective term of the lease contract must be equal to or longer than the effective term of the contract for the export of the products;

c) Inspection of the status of the human resources engaged in the production line through the contracts signed with employees or the payrolls paid to employees;

d) Inspection through the system of accounting books monitoring the warehouse or through the software for managing the quantities of raw materials, supplies, machinery and equipment imported, exported and in stock.

4. Making of the record of inspection of the processing or production facility and of the processing or production capacity:

Upon completion of the inspection, the customs officer shall make a record of the results of the inspection of the processing or production facility, using Form No. 14/BBKT-CSSX/GSQL in Appendix V issued together with this Circular. The contents of the record of the results of the inspection of the processing or production facility must fully and truthfully reflect the actual inspection and clearly determine:

a) Whether or not the organisation or individual has the lawful right to use the workshop premises and the production premises;

b) Whether or not the organisation or individual has the ownership or the lawful right to use the machinery, equipment and production lines at the processing or production facility (machinery, equipment and production lines directly invested in by the organisation or individual) and whether they are suitable to the raw materials and supplies imported for processing or producing exported goods;

c) The quantity of machinery and equipment and the number of workers.

The inspection record must bear the full signatures of the customs officers conducting the inspection and of the at-law representative of the organisation or individual subject to the inspection.

5. The handling of the results of the inspection of the processing or production facility and of the processing or production capacity shall comply with the provisions of Clause 3, Article 39 of Decree No. 08/2015/NĐ-CP. The results of the inspection of the processing or production facility and of the processing or production capacity shall be updated into the System.

Article 58. Places for carrying out customs procedures

1. Places for carrying out import procedures:

a) For goods being raw materials, supplies, machinery and equipment imported for processing, and raw materials and supplies imported for producing exported goods: Organisations and individuals may choose to carry out import procedures at 01 of the following Sub-departments of Customs:

a.1) The Sub-department of Customs of the locality where the organisation or individual has its head office, its branch office or its production facility;

a.2) The border-gate Sub-department of Customs or the Sub-department of Customs of the port of exportation or importation of goods established in the inland;

a.3) The Sub-department of Customs managing processing goods and goods produced for export under the Customs Department of the locality where the production facility is located or where the border gate of importation is located.

b) For export processing enterprises (EPEs):

b.1) Imported goods of EPEs; goods being machinery and equipment temporarily imported to serve production and the construction of workshops (including the case of direct importation by contractors); and goods for warranty or repair shall undergo customs procedures at the Sub-department of Customs managing the EPE;

b.2) Where an export processing enterprise imports goods under the import right provided in Decree No. 23/2007/NĐ-CP and the regulations of the Ministry of Industry and Trade, the place for registration of the customs declaration shall comply with Article 22 of the Law on Customs, Article 4 of the Government's Decree No. 08/2015/NĐ-CP of January 21, 2015 and Clause 1 of Article 19 of this Circular.

2. Place for carrying out export procedures:

a) For goods being processed products or products of production for export: organisations and individuals may choose to carry out the procedures at a convenient Sub-department of Customs;

b) For export processing enterprises:

b.1) For goods being export products of an export processing enterprise, and goods being machinery and equipment re-exported after having been temporarily imported to serve production or the construction of workshops (including the case where the contractor directly exports them), the export processing enterprise may carry out customs procedures at a convenient Sub-department of Customs; except for goods for warranty or repair, the procedures for which shall be carried out at the Sub-department of Customs managing the export processing enterprise;

b.2) Where an export processing enterprise exports goods under the export right provided in Decree No. 23/2007/NĐ-CP and the regulations of the Ministry of Industry and Trade, the place for registration of the customs declaration shall comply with Article 22 of the Law on Customs, Article 4 of the Government's Decree No. 08/2015/NĐ-CP of January 21, 2015 and Clause 1 of Article 19 of this Circular.

Article 59. Inspection of the use and inventory of raw materials, supplies, machinery, equipment and exported goods

1. Cases subject to inspection

a) Where an organisation or individual is determined to fall into the group showing signs of risk, having imported machinery, equipment and raw materials but having no exported products beyond the production cycle;

b) Where there are signs indicating that an organisation or individual imports raw materials, supplies, machinery and equipment, or exports products, with abnormal increases or decreases compared with its production capacity;

c) Where there are signs indicating that an organisation or individual sells raw materials, supplies, machinery, equipment or products into the domestic market without making a customs declaration;

d) Where an organisation or individual is found to have declared exported products contrary to regulations and inconsistently with the actual situation.

2. Contents of inspection

a) To inspect the customs dossier, the dossier for duty refund or non-collection of duty (in the case of a combined inspection of the dossier for duty refund or non-collection of duty), the final settlement report, accounting documents, accounting books, documents monitoring the warehousing and ex-warehousing of raw materials, supplies, machinery and equipment, and other documents which the customs declarant must retain under Clause 5 of Article 3 of this Circular;

b) To inspect the actual norms of exported products and the documents relating to the formulation of the norms;

c) To inspect the conformity of the exported products with the imported raw materials and supplies;

d) Where, through the inspection of the contents provided at Points a, b and c of this Clause, the customs authority detects signs of violation but has insufficient grounds for a conclusion, it shall:

d.1) Inspect the raw materials, supplies, machinery and equipment on the production line;

d.2) Inspect the quantity of goods remaining in the warehouse;

d.3) Inspect the quantity of finished products not yet exported.

3. Competence to decide on inspection

The Director of the Customs Department shall issue the inspection decision. The Head of the managing Sub-department of Customs shall organise the conduct of the inspection.

4. Duration of inspection

The inspection shall be conducted within no more than 05 working days at the production facility or head office of the organisation or individual. For complicated cases, the Director of the Customs Department shall issue a decision to extend the inspection time limit, but by no more than 05 working days.

5. Order and procedures for inspection

a) The inspection of the use of raw materials and supplies, or the inspection of the inventory of raw materials and supplies, at the head office of the customs declarant shall be carried out under a Decision of the Director of the Customs Department assigning the managing Sub-department of Customs to conduct the inspection; the decision shall be sent to the organisation or individual within 03 working days from the date of signing, and the inspection shall be conducted at the latest 05 working days from the date the decision is sent;

b) Where an organisation or individual has multiple production facilities or sub-contracts the processing at one or more production facilities, the inspection of the use and inventory of raw materials, supplies, machinery, equipment and exported goods shall be conducted at all production facilities in order to determine the quantity of goods in inventory;

c) The inspection shall be conducted with respect to the correct subjects and within the prescribed time, without affecting the production and business activities of the organisation or individual;

d) The inspection contents shall be recorded in inspection records made between the competent representative of the organisation or individual and the inspection team.

6. Time limit for issuing the results of the inspection of the use of raw materials, supplies, machinery, equipment and exported goods

a) Within 05 working days at the latest from the date of completion of the inspection at the head office of the organisation or individual, the Sub-department of Customs conducting the inspection shall send the draft inspection conclusion to the organisation or individual (by fax or registered mail);

b) Within 05 working days at the latest from the date of receipt of the draft conclusion, the organisation or individual must complete its written explanation;

c) Within 05 working days at the latest from the date of expiry of the time limit for explaining the draft conclusion where the organisation or individual has given no explanation, or from the date the customs authority accepts the explanation, the Director of the Customs Department shall issue the inspection conclusion;

d) For complicated cases with insufficient grounds for a conclusion, the Director of the Customs Department may consult the professional opinion of the competent authority. Within 15 days at the latest from the date of receipt of the written opinion of the competent authority, the Director of the Customs Department shall issue the inspection conclusion.

7. Handling of inspection results

a) Where the inspection determines that the use of imported raw materials, supplies, machinery and equipment is consistent with the products produced for export and consistent with the notified information on the production facility and production capacity, and that the information, documents, materials and quantity of goods remaining (in the warehouse, on the production line, semi-finished products, unfinished finished products, etc.) are consistent with the accounting documents and accounting books and consistent with the dossiers of exported and imported goods of the organisation or individual, the data provided shall be accepted, the inspection conclusion shall be issued and the inspection results shall be updated into the System;

b) Where the inspection determines that the use of imported raw materials, supplies, machinery and equipment is inconsistent with the products produced for export and inconsistent with the notified information on the production facility and production capacity, and that the information, documents, materials and quantity of goods remaining (in the warehouse, on the production line, semi-finished products, unfinished finished products, etc.) are inconsistent with the accounting documents and accounting books and inconsistent with the dossiers of exported and imported goods, the organisation or individual shall be requested to give an explanation.

b.1) Where the customs authority accepts the explanation of the organisation or individual, the provisions of Point a of this Clause shall apply;

b.2) Where the customs authority does not accept the explanation of the organisation or individual, or where the organisation or individual gives no explanation, the authority shall, based on the provisions of the law on taxation, the law on customs and the available dossier, decide on the handling of tax and on the handling of administrative violations within its competence, or propose that the competent person decide on the handling in accordance with law.

8. Updating of inspection information

The inspection decision and the inspection conclusion on the use and inventory of raw materials, supplies, machinery, equipment and exported goods shall be updated in the System within 01 day at the latest from the date of signing and issuance of the inspection decision and the date of signing and issuance of the inspection conclusion at the head office of the customs declarant.

Article 60. Final settlement report

1. Time limit for submission of the final settlement report

Annually, not later than the 90th day from the end of the fiscal year, the customs declarant shall submit to the customs authority the final settlement report on the use of raw materials, supplies, machinery, equipment and exported goods during the fiscal year.

2. Place of submission of the final settlement report

At the Sub-department of Customs where the import procedures are carried out under Article 58 of this Circular, or the Sub-department of Customs managing the export processing enterprise.

3. Responsibilities of organisations and individuals

a) To submit the final settlement report

a.1) For organisations and individuals engaged in the importation of raw materials for the production of exported goods:

To submit to the customs authority through the System the final settlement report on the principle of the total value of the import, export and inventory of raw materials, supplies, semi-finished products and finished products, according to Form No. 15/BCQT-NVL/GSQL in Appendix V issued together with this Circular. The final settlement report must be consistent with the accounting records of the organisation or individual.

Where an organisation or individual imports raw materials and supplies to produce products and then sells the products to another organisation or individual for the production or processing of exported goods, both the importing organisation or individual and the exporting organisation or individual must make the final settlement report under this Article;

a.2) For organisations and individuals engaged in processing activities with foreign traders:

Where an organisation or individual monitors the imported raw materials and supplies provided by the processing orderer, the machinery and equipment leased or borrowed for the performance of the processing contract, semi-finished products and finished products in off-balance-sheet accounts or in its internal control system, it shall submit the final settlement report according to Form No. 15/BCQT-NVL/GSQL for raw materials and supplies and Form No. 16/BCQT-MMTB/GSQL for machinery and equipment, issued together with Appendix V to this Circular. Where the internal control system of the organisation or individual monitors the quantity of goods in detail but not by value, the output extracted from the system of the organisation or individual may be used to prepare the final settlement report for that portion of goods not managed by value;

a.3) For export processing enterprises, the final settlement report shall be prepared on the principles stated at Points a.1 and a.2 of this Clause, corresponding to the type of import of raw materials for the production of exported goods or of processing.

b) To prepare and retain detailed books on imported raw materials and supplies in accordance with the regulations of the Ministry of Finance on accounting and auditing regimes, clearly stating the numbers of the declarations of imported raw materials and supplies;

c) To prepare and retain detailed books on products ex-warehoused for export in accordance with the regulations of the Ministry of Finance on accounting and auditing regimes, clearly identifying the exports by contract number and order;

d) To prepare and retain documents relating to the handling of scrap and defective products;

đ) To produce all dossiers and accounting documents relating to imported raw materials, supplies, machinery and equipment and to exported products when the customs authority conducts an inspection at the enterprise's head office.

5. Responsibilities of the customs authority

a) To receive the final settlement report on the use of imported raw materials, supplies, machinery and equipment submitted by the customs declarant;

b) To inspect the final settlement report:

b.1) Cases in which the final settlement report is inspected:

b.1.1) The final settlement report is submitted by the organisation or individual for the first time;

b.1.2) The final settlement report shows abnormal discrepancies in data compared with the System of the customs authority;

b.1.3) Inspection after the issuance of a decision on duty refund or non-collection of duty at the head office of the taxpayer;

b.1.4) Inspection of the final settlement report on the basis of the application of risk management and the assessment of law compliance of the organisation or individual.

For priority enterprises, the inspection of the final settlement report shall comply with the regulations of the Ministry of Finance guiding the application of the priority regime in carrying out procedures for the export and import of goods for enterprises.

b.2) Where, at the time of the inspection of the final settlement report, an inspection prior to the issuance of a decision on duty refund or non-collection of duty at the head office of the taxpayer arises, the Director of the Customs Department shall decide to inspect the final settlement report in combination with the inspection of the duty refund or non-collection of duty;

b.3) The competence, order, procedures and handling of inspection results shall follow the competence, order and procedures for the inspection of the use of raw materials, supplies, machinery and equipment at the head office of the customs declarant provided in Clauses 2, 3, 4, 5, 6, 7 and 8 of Article 59 of this Circular.

Where the inspection of the final settlement report is combined with the inspection of the dossier for duty refund or non-collection of duty for raw materials and supplies imported for the production of exported goods at the head office of the customs declarant, in addition to the order and procedures for inspection provided in Article 59 of this Circular, the customs authority must conduct the inspection and issue a conclusion on the accuracy and truthfulness of the dossier for duty refund or non-collection of duty and on the satisfaction by the organisation or individual of the prescribed conditions for the cases eligible for duty refund or non-collection of duty.

Section 2. Customs procedures for goods processed in Vietnam for foreign traders

Article 61. Procedures for the import of raw materials, supplies, machinery and equipment and for the export of products

1. Procedures for the import of raw materials and supplies

a) The customs dossier and customs procedures for imported raw materials and supplies (including finished products supplied by the processing orderer for attachment to, or packaging together with, processed products to form a synchronous article; and raw materials and supplies self-supplied by the processor through importation from abroad) shall follow the customs procedures for imported goods provided in Chapter II of this Circular;

b) The customs procedures for raw materials and supplies supplied by organisations and individuals in Vietnam as designated by the foreign trader shall be carried out in the form of on-the-spot export and import under Article 86 of this Circular;

c) For raw materials and supplies produced by the processor or purchased on the Vietnamese market, the customs declarant is not required to carry out customs procedures (except in the case of purchase from an export processing enterprise or an enterprise in a non-tariff zone); where the raw materials and supplies are subject to export duty, when carrying out the procedures for exporting the processed products, the processor shall declare and calculate the export duty and other taxes (if any) on the declaration of exported processed products according to the duty rates and value of the self-supplied raw materials and supplies constituting the products;

d) For raw materials and supplies imported under the type of import for production for export prior to the signing of the processing contract:

The processor may use raw materials and supplies imported under the type of import for production for export to supply the processing contract; the tax policy and duty refund procedures shall follow the type of import of raw materials for the production of exported goods provided in Article 114 of this Circular if the import period does not exceed 02 years from the registration of the imported goods declaration to the registration of the exported goods declaration in which the supplied raw materials and supplies are used.

For products of production for export having a production cycle of more than 02 years, the implementation shall be carried out for each exported product. The organisation or individual must submit a written explanation and produce documents proving the production cycle of the product to the Sub-department of Customs where the procedures for the final settlement of the processing contract are carried out, and obtain its approval.

2. Procedures for the import of machinery and equipment leased or borrowed for the performance of the processing contract

The customs procedures for machinery and equipment leased or borrowed to directly serve the processing contract shall follow the type of temporary import for re-export provided in Article 50 of Decree No. 08/2015/NĐ-CP.

3. Procedures for the export of processed products

The customs dossier and customs procedures shall follow the customs procedures for exported goods provided in Chapter II of this Circular.

Article 62. Customs procedures in the case of sub-processing

1. Where a Vietnamese organisation or individual signs a processing contract with a foreign trader but does not directly carry out the processing and instead hires another organisation or individual to carry out the processing (sub-processing) under Point b, Clause 2 of Article 32 of Decree No. 187/2013/NĐ-CP, the organisation or individual that signed the processing contract with the foreign trader shall be the person carrying out the export and import procedures and making the final settlement report on the processing contract with the customs authority, and shall be liable before the law for the performance of this processing contract. The organisation or individual that signed the processing contract with the foreign trader shall be responsible for giving written notice of the name, head office address and production facility address of itself and of the sub-processing organisation or individual, and of the time of delivery of the raw materials and supplies for processing, so that the customs authority may conduct an inspection when necessary. The written notice must be submitted before the time the raw materials and supplies are delivered for sub-processing.

2. Goods delivered and received between Vietnamese organisations and individuals are not required to undergo customs procedures.

3. Where an export processing enterprise is hired to carry out processing, or processing is carried out for an export processing enterprise, the provisions of Article 76 of this Circular shall apply.

Article 63. Procedures for the delivery and receipt of transferred processed products

1. Transferred processed goods under Article 33 of Decree No. 187/2013/NĐ-CP must undergo customs procedures in the same manner as the customs procedures for on-the-spot exported and imported goods provided in Article 86 of this Circular.

2. The at-law representative of the organisation or individual of the Delivering Party and of the Receiving Party shall be liable before the law for the fact that the transferred processed products are produced from the raw materials and supplies of the processing contract and are used for the correct processing purpose.

3. Where the processing contract having transferred processed products (the delivering processing contract) and the processing contract using the transferred processed products as processing raw materials (the receiving processing contract) involve the same processor, that organisation or individual shall perform the tasks of both the Delivering Party and the Receiving Party.

Article 64. Customs procedures for handling surplus raw materials and supplies; scrap and defective products; and leased or borrowed machinery and equipment

1. Time limit for handling raw materials, supplies, machinery and equipment upon the termination or expiration of the processing contract

a) Within 15 days at the latest from the date the processing contract terminates or its effect expires, the organisation or individual shall send a written notice to the Sub-department of Customs where the final settlement procedures are carried out of the plan for handling surplus raw materials and supplies; leased or borrowed machinery and equipment; and scrap and defective products, according to Form No. 17/XL-HĐGC/GSQL in Appendix V issued together with this Circular;

b) Within 30 days at the latest from the date of notification of the plan for handling surplus raw materials and supplies, leased or borrowed machinery and equipment, and scrap and defective products, the organisation or individual must complete the customs procedures for handling the surplus raw materials and supplies, leased or borrowed machinery and equipment, and scrap and defective products (if any).

2. Forms of handling

Pursuant to the provisions of Vietnamese law and the contents agreed upon in the processing contract, the handling of surplus raw materials and supplies, scrap, defective products and machinery and equipment leased or borrowed for processing shall be carried out as follows:

a) Sale on the Vietnamese market;

b) Export back to a foreign country;

c) Transfer to the performance of another processing contract in Vietnam;

d) Giving as a gift or donation in Vietnam;

đ) Destruction in Vietnam.

3. Customs procedures

a) Customs procedures for the sale or gifting, on the Vietnamese market, of surplus raw materials and supplies in excess of the norms and of leased or borrowed machinery and equipment:

a.1) Where the purchaser or the recipient of the gift is the processor, the procedures for change of use purpose shall be carried out under Article 21 of this Circular;

a.2) Where the purchaser or the recipient of the gift is another organisation or individual in Vietnam, the on-the-spot export and import procedures shall be carried out under Article 86 of this Circular.

b) The procedures for returning abroad raw materials, supplies, machinery and equipment temporarily imported for processing, during the performance of the processing contract or upon the termination or expiration of the processing contract, shall be carried out in the same manner as the procedures for returning goods abroad under Clauses 2 and 3 of Article 50 of Decree No. 08/2015/NĐ-CP;

c) Procedures for transferring raw materials and supplies; leased or borrowed machinery and equipment as designated by the processing orderer to another processing contract with the same or a different processor or processing orderer during the performance of the processing contract or upon the termination or expiry of the processing contract shall be carried out under the on-the-spot export and import procedures prescribed in Article 86 of this Circular;

d) Destruction of raw materials, supplies, scrap and defective products in Vietnam:

d.1) The organisation or individual shall send to the Sub-department of Customs where the raw materials and supplies were imported a written plan for the preliminary destruction or destruction of the raw materials, supplies, scrap and defective products, clearly stating the form and place of destruction. The organisation or individual shall be responsible for carrying out the destruction in accordance with the law on environmental protection;

d.2) The customs authority shall supervise the destruction of raw materials, supplies, scrap and defective products on the risk management principle based on the assessment of the organisation's or individual's compliance with the law.

Where the customs declarant is a priority enterprise, the organisation or individual shall itself take responsibility for organising the destruction and the customs authority shall not carry out supervision.

đ) For surplus raw materials and supplies self-supplied by the organisation or individual by way of importation from abroad under the processing type, after the processing contract ends or expires:

đ.1) Where the processing orderer has paid for the raw materials and supplies, the provisions of Clause 1 and Clause 2 of this Article shall apply;

đ.2) Where the processing orderer has not yet paid for the raw materials and supplies, a new declaration shall be registered and procedures shall be carried out in accordance with Chapter II of this Circular.

4. For processing contracts involving the same processing orderer and the same processor, organisations and individuals may offset raw materials of the same type, specifications and quality.

5. Where surplus raw materials and supplies imported for processing do not exceed 3% of the total quantity of raw materials and supplies actually imported, upon sale or domestic consumption they are not required to undergo customs procedures for change of use purpose, but tax must be declared and paid to the domestic tax authority in accordance with the law on taxation.

Article 65. Handling of the overdue submission of final settlement reports on the use of raw materials, supplies, machinery and equipment and of the overdue completion of customs procedures for surplus raw materials and supplies; leased or borrowed machinery and equipment upon the termination or expiry of a processing contract

1. Handling of the overdue submission of final settlement reports on the use of raw materials, supplies, machinery and equipment:

a) Within 30 days from the expiry of the time limit for submitting the final settlement report, the Sub-department of Customs where the final settlement procedures are carried out shall perform the following tasks:

a.1) Issue a written invitation to the organisation or individual to come to the customs authority for the making of a record of violation for handling in accordance with regulations;

a.2) Where, within 15 days from the date of sending the written invitation, the organisation or individual does not come to work with the customs authority, the customs authority shall conduct investigation and verification at the registered business address;

a.3) Carry out document inspection and physical inspection of goods for the subsequent export and import consignments of the organisation or individual;

a.4) Coordinate with the competent authorities in investigating, verifying and tracing organisations and individuals showing signs of absconding from their registered business addresses.

b) Handling measures after urging, investigation, verification and tracing have been carried out:

b.1) For an organisation or individual that fails to submit the final settlement report on the use of raw materials, supplies, machinery and equipment but is still operating, where the customs authority has applied the measures prescribed at Points a.1, a.2 and a3 of Clause 1 of this Article without result, an inspection of the use of raw materials, supplies, machinery and equipment shall be carried out at the customs declarant's premises in accordance with regulations;

b.2) For an organisation or individual that has absconded or gone missing, the entire customs dossier shall be completed and transferred to the competent authority for investigation of the crimes of smuggling and tax evasion in accordance with the Penal Code.

2. As regards the handling of the expiry of the time limit for carrying out customs procedures for surplus raw materials and supplies and leased or borrowed machinery and equipment as prescribed in Article 64 of this Circular, the Sub-department of Customs where the final settlement procedures are carried out shall:

a) Make a record of violation for handling in accordance with regulations;

b) Report to the Director of the Customs Department for a decision to inspect the use of raw materials, supplies, machinery and equipment at the premises of the organisation or individual in accordance with regulations.

Article 66. Handling of cases where the processing orderer abandons surplus raw materials and supplies; leased or borrowed machinery and equipment; or processed products

1. The organisation or individual undertaking the processing shall be responsible for paying tax for the domestic consumption of surplus raw materials and supplies; leased or borrowed machinery and equipment; and processed products that cannot be exported back because they have been abandoned by the processing orderer, except for the cases prescribed in Clause 5 of Article 64 of this Circular. Customs procedures and tax policies shall be determined at the time of the change of use purpose in accordance with Article 25 of Decree No. 08/2015/ND-CP and Article 21 of this Circular.

2. In the case of destruction, the provisions of Point d of Clause 3 of Article 64 of this Circular shall apply.

Section 3. Customs procedures applicable to goods ordered for processing abroad

Article 67. Procedures for exporting raw materials and supplies for the manufacture of goods ordered for processing and for importing processed products

1. Procedures for exporting raw materials and supplies:

a) Customs procedures shall be carried out at 01 convenient Sub-department of Customs;

b) The customs dossier shall be the same as the customs dossier for exported goods prescribed in Chapter II of this Circular; where the exported raw materials and supplies are on the list of exported goods subject to a licence of the Ministry of Industry and Trade or of a specialised management agency, the licence of the competent authority shall additionally be produced for the customs authority to make deductions;

b) Customs procedures shall be carried out in the same manner as the procedures for exporting goods prescribed in Chapter II of this Circular;

c) In the case of transitional processing abroad, organisations and individuals in Vietnam are not required to carry out transitional processing procedures with the customs authority.

2. Procedures for importing products ordered for processing abroad

a) Customs procedures shall be carried out at the Sub-department of Customs where the export procedures were carried out;

b) The customs dossier and customs procedures shall comply with Chapter II of this Circular;

c) Tax policies applicable to imported processed products shall comply with Clause 4 of Article 103 of this Circular.

The determination of the quantity of raw materials and supplies exported from Vietnam that constitute the imported processed products shall be made by the customs declarant itself on the basis of the production norms of the imported processed products.

Article 68. Procedures for temporarily exporting processed products abroad for reprocessing and then re-importing them into Vietnam

1. Place for carrying out customs procedures: At a convenient Sub-department of Customs.

2. Procedures for temporarily exporting processed products for reprocessing:

a) The customs dossier shall comprise the documents prescribed in Clause 1 of Article 16 of this Circular and the foreign partner's written acceptance of the goods for reprocessing: 01 original;

b) Customs procedures shall be carried out in the same manner as the customs procedures for exported goods prescribed in Chapter II of this Circular;

c) The reprocessing time limit shall be registered by the organisation or individual with the customs authority but must not exceed 275 days from the date of temporary export.

3. Procedures for re-importing reprocessed products shall comply with Chapter II of this Circular (except for the import licence, tax declaration and inspection of tax calculation).

Where the reprocessed products are sold on the foreign market, the customs declarant shall register a new customs declaration for exported goods and carry out customs procedures in accordance with Chapter II of this Circular (except for the physical inspection of goods).

Article 69. Customs procedures for handling surplus raw materials and supplies; scrap, defective products and waste; and machinery and equipment temporarily exported to serve processing

1. Forms of handling:

Based on the agreement in the processing contract and the provisions of Vietnamese law, surplus raw materials and supplies, scrap, defective products and machinery and equipment leased or borrowed for processing shall be handled as follows:

a) Sale, donation or destruction on the foreign market;

b) Importation into Vietnam;

c) Transfer to the performance of another processing contract abroad.

2. Customs procedures:

a) The sale, donation or destruction of surplus raw materials and supplies, scrap, defective products, machinery and equipment brought abroad for the performance of the processing contract shall comply with the regulations of the country undertaking the processing. For surplus raw materials and supplies and machinery and equipment, the customs declarant shall register a new customs declaration and carry out customs procedures in accordance with Chapter II of this Circular;

b) Customs procedures for importation into Vietnam:

b.1) Where the surplus raw materials and supplies and the machinery and equipment were exported from Vietnam, and the scrap and defective products arise from raw materials and supplies exported from Vietnam, re-import procedures shall be carried out;

b.2) Where the surplus raw materials and supplies and the machinery and equipment were purchased abroad, and the scrap and defective products arise from raw materials and supplies purchased from abroad, the customs procedures shall be carried out in the same manner as for a commercial import consignment;

b.3) For a consignment of machinery and equipment subject to physical inspection of goods, when carrying out customs procedures the customs officer shall compare the type, symbols and codes of the machinery and equipment stated on the temporary export declaration with the machinery and equipment re-imported.

c) Procedures for transferring surplus raw materials and supplies and leased or borrowed machinery and equipment to another processing contract:

The organisation or individual shall send a written notice to the Sub-department of Customs where the final settlement procedures are carried out, the contents of which shall include: the name, specifications and quality of the raw materials and supplies; the quantity of surplus raw materials and supplies; and the leased or borrowed machinery and equipment under processing contract/contract annex No., dated, which are transferred to processing contract/contract annex No., dated, signed with the foreign partner (clearly stating the name of the processor abroad).

Section 4. Customs procedures, customs inspection and customs supervision applicable to goods being raw materials and supplies imported for the manufacture of exported goods

Article 70. Customs procedures for importing raw materials and supplies and exporting products

1. Procedures for importing raw materials and supplies

a) The customs dossier and customs procedures shall comply with Chapter II of this Circular;

b) Determination of the production facility for exported goods owned or used by the taxpayer for the application of the 275-day tax payment time limit:

b.1) The taxpayer must have a lawful right to use the production premises and workshops (including workshops attached to the land). Where the taxpayer leases workshops or production premises from another organisation or individual to manufacture exported products, the leasing organisation or individual shall be considered for the application of the 275-day tax payment time limit in accordance with the law, provided that the land lease contract complies with the law and lasts longer than the term of the contract for the manufacture of exported products;

b.2) The taxpayer must have the ownership of, or a lawful right to use, the machinery and equipment at the production facility consistent with the raw materials and supplies imported for the manufacture of exported goods as stated in the written undertaking on the production facility.

2. Customs procedures for exporting products

a) Exported products managed under the production-for-export (SXXK) type include:

a.1) Products manufactured entirely from raw materials and supplies imported under the SXXK type;

a.2) Products manufactured from a combination of the following sources:

a.2.1) Raw materials and supplies imported under the SXXK type;

a.2.2) Raw materials and supplies imported under the commercial import type;

a.2.3) Raw materials and supplies of domestic origin.

a.3) Products manufactured entirely from raw materials and supplies imported under the commercial import type, provided that the import period does not exceed 02 years from the date of registration of the customs declaration for the imported raw materials and supplies to the date of registration of the customs declaration for the export of the last product using the raw materials and supplies of that import declaration;

a.4) Products manufactured from imported raw materials and supplies may be directly exported by the organisation or individual that imported the raw materials and supplies and manufactured the products, or the products may be sold to another organisation or individual for export.

b) The customs dossier and customs procedures shall comply with Chapter II of this Circular;

c) Tax policies shall comply with Section 4 of Chapter VII of this Circular.

Article 71. Procedures for handling scrap and defective products consumed domestically

1. Scrap and defective products falling within the actual norms for the manufacture of exported goods (for example, peanut shells arising in the course of processing unshelled peanuts into peanut kernels) are, upon sale or domestic consumption, not required to undergo customs procedures, but tax must be declared and paid to the domestic tax authority in accordance with the law on taxation.

2. Scrap and defective products falling outside the actual norms for the manufacture of exported goods shall, upon sale or domestic consumption, be handled in accordance with the guidance in Article 21 of this Circular.

Article 72. Procedures for destroying raw materials, supplies, scrap and defective products

1. Destruction procedures shall be carried out in the same manner as the procedures for destroying surplus processing raw materials and supplies, scrap and defective products prescribed at Point d of Clause 3 of Article 64 of this Circular.

2. Organisations and individuals shall be responsible for destroying raw materials, supplies, scrap and defective products in strict accordance with the law.

Article 73. Customs procedures applicable to cases of selling products to another organisation or individual for direct export

1. An organisation or individual importing raw materials and supplies for the manufacture of exported products shall carry out import procedures, establish the norms and make the final settlement report on the use of imported raw materials and supplies in accordance with this Circular.

2. The organisation or individual directly exporting the products shall carry out the product export procedures in accordance with this Circular. The customs declaration for exported goods shall be registered under the SXXK type; the customs declaration for exported goods shall clearly state “products manufactured from raw materials imported for the manufacture of exported goods” and shall state the name of the organisation or individual selling the products in the notes box.

Section 5. Customs procedures, customs inspection and customs supervision applicable to goods exported and imported by export processing enterprises

Article 74. General principles

1. Goods imported to serve the manufacture of exported products of an export processing enterprise (hereinafter abbreviated as EPE) must undergo customs procedures in accordance with regulations and be used for the proper manufacturing purpose, except in the following cases in which the EPE may choose to carry out or not to carry out customs procedures:

a) Goods traded between EPEs;

b) Goods being construction materials, stationery, foodstuffs, food and consumer goods purchased from the domestic market for the construction of works, for the operation of the office apparatus and for the daily activities of the officers and workers working at the EPE;

c) Goods circulated internally within one EPE or circulated between EPEs in the same export processing zone;

d) Goods of EPEs belonging to one group or system of companies in Vietnam with dependent cost accounting;

đ) Goods brought into or out of an EPE for warranty or repair or for the performance of certain stages of production activities such as classification, packaging and repackaging.

Where customs procedures are not carried out, the EPE shall prepare and retain documents and detailed books monitoring the goods brought in and out in accordance with the regulations of the Ministry of Finance on the purchase and sale of goods and on the accounting and auditing regimes, in which the purpose and the source of the goods are clearly identified.

2. Goods purchased by an EPE from the domestic market or imported from abroad in respect of which all taxes have been fully paid and the policies on the management of exported and imported goods have been fully implemented as prescribed are not required to undergo customs procedures when they are exchanged or traded domestically.

3. The customs authority managing an export processing zone or an EPE shall conduct direct supervision at the entrance and exit gates of the export processing zone or the EPE only where necessary under a decision of the Director of the Customs Department.

Article 75. Customs procedures applicable to goods exported and imported by EPEs

1. For raw materials and supplies imported for production, goods imported to create fixed assets and imported consumer goods

Customs procedures shall comply with Chapter II of this Circular. The customs declarant must fully declare the information of the customs declaration on the System, except for the information on tax rates and tax amounts.

2. For goods imported from abroad for the construction of workshops and offices and the installation of equipment for an EPE:

Customs procedures shall comply with Chapter II of this Circular.

Where a contractor imports goods for the construction of workshops and offices and the installation of equipment for an EPE, after handing over the works to the EPE the contractor shall report the quantity of goods imported to the customs authority managing the EPE using Form No. 18/NTXD-DNCX/GSQL in Appendix V issued together with this Circular.

3. For goods traded between an EPE and a domestic enterprise

The EPE and the domestic enterprise shall carry out on-the-spot export and import customs procedures under the corresponding type prescribed in Article 86 of this Circular.

4. For goods traded between two EPEs: Where they choose to carry out customs procedures, the on-the-spot export and import procedures prescribed in Article 86 of this Circular shall be carried out.

5. For scrap and defective products permitted to be sold on the domestic market

Customs procedures shall comply with Chapter II of this Circular, whereby the EPE shall carry out the export procedures and the domestic enterprise shall open a customs declaration for imported goods under the corresponding type.

6. For goods of an EPE that have been exported and must be temporarily imported for repair or warranty and then re-exported, the procedures shall be carried out in the same manner as the customs procedures for exported goods that are returned as prescribed in Article 47 of the Government's Decree No. 08/2015/ND-CP.

Article 76. Customs procedures applicable to cases where an EPE hires a domestic enterprise to process goods, where an EPE undertakes processing for a domestic enterprise, and where an EPE hires another EPE to process goods

1. Goods for which an EPE hires a domestic enterprise to carry out the processing:

a) The domestic enterprise shall carry out customs procedures in accordance with the regulations on the processing of goods for foreign traders prescribed in Section 2 of this Chapter;

b) The EPE is not required to carry out customs procedures when bringing raw materials and supplies into the domestic market for processing and receiving back the processed products from the domestic market.

Where goods are brought from an EPE into the domestic market for processing, warranty or repair but the goods are not received back, a new declaration must be registered to change the use purpose in accordance with Chapter II of this Circular.

2. Goods for which an EPE undertakes the processing for a domestic enterprise:

a) The domestic enterprise shall carry out customs procedures in accordance with the regulations on ordering the processing of goods abroad;

b) The EPE is not required to carry out customs procedures when receiving raw materials and supplies from the domestic market for processing and returning the processed products to the domestic market.

3. For goods for which an EPE hires another EPE to carry out the processing:

The EPE hiring the processing and the EPE undertaking the processing are not required to carry out customs procedures when delivering and receiving the raw materials and supplies serving the processing contract and the processed products.

Article 77. Customs procedures applicable to goods exported and imported under the export right, import right and distribution right of EPEs

1. An EPE that is permitted to conduct the purchase and sale of goods and activities directly related to the purchase and sale of goods in Vietnam under Decree No. 23/2007/ND-CP dated February 12, 2007 of the Government must maintain separate accounting for such activities, which must not be accounted for together with its production activities; it must arrange a separate area for storing the goods imported and exported under its import right, export right and distribution right.

2. The EPE shall be responsible for fulfilling its tax obligations and other financial obligations with respect to the conduct of the purchase and sale of goods and activities directly related to the purchase and sale of goods in accordance with law. Investment incentives, tax incentives and other financial incentives applicable to production for export by the EPE shall not apply to the purchase and sale of goods and activities directly related to the purchase and sale of goods by the EPE.

3. Customs procedures shall be carried out in accordance with Chapter II of this Circular. In addition, the Ministry of Finance provides further guidance on the exercise of the export right and the import right of EPEs as follows:

a) The EPE must declare, in the box “Licence number” on the electronic customs declaration, the number of the document by which the competent authority permits the purchase and sale of goods and the activities related to the purchase and sale of goods of a foreign-invested enterprise that has registered the export right and the import right;

b) Goods that have been imported under the import right of the EPE:

b.1) Where they are sold to a domestic enterprise, no customs procedures are required;

b.2) Where they are sold to another EPE or to an enterprise in a non-tariff zone, the customs procedures for on-the-spot export and import prescribed in Article 86 of this Circular shall apply.

c) Customs procedures for goods of an EPE exercising the export right:

c.1) For goods purchased from the domestic market for export, no customs procedures are required upon purchase from the domestic enterprise; upon export, procedures shall be carried out as for commercial export goods;

c.2) For goods purchased from another EPE for export, the procedures upon purchase from that EPE shall be carried out as for a domestic enterprise purchasing goods from an EPE, and upon export, procedures shall be carried out as for commercial export goods; declaration and duty calculation (if any) shall be made.

Article 78. Handling of assets and goods of imported origin upon conversion of an enterprise from an EPE into an enterprise not entitled to the policies applicable to export processing enterprises, and vice versa

1. In the case of conversion from an EPE into an enterprise not entitled to EPE policies:

a) The EPE shall determine the assets and goods of imported origin remaining in stock and propose handling measures to the customs authority;

b) The customs authority and the EPE shall carry out customs procedures according to each handling measure;

c) The liquidation and the determination of the assets and goods of imported origin shall be carried out before the enterprise is permitted by the competent authority to convert.

2. In the case of conversion from an enterprise not entitled to export processing enterprise policies into an EPE:

a) The enterprise shall report the quantity of raw materials and supplies remaining in stock; the customs authority shall inspect the raw materials and supplies remaining in stock and handle duties in accordance with regulations;

b) Before the conversion, the enterprise shall be responsible for fully paying the outstanding duty debts and fine debts to the customs authority. The customs authority shall apply the duty and customs policies applicable to the EPE type only after the enterprise has fully fulfilled its duty and customs obligations towards the customs authority.

Article 79. Liquidation of machinery, equipment and means of transport constituting fixed assets

1. The forms of liquidation, the goods subject to liquidation, the liquidation conditions and the liquidation dossier for imported goods of an EPE shall comply with the guidance in Circular No. 04/2007/TT-BTM dated April 4, 2007 of the Ministry of Trade (now the Ministry of Industry and Trade).

2. Place for carrying out liquidation procedures: the Sub-department of Customs managing the EPE.

3. Liquidation procedures:

a) The enterprise shall send to the Sub-department of Customs managing the EPE a document clearly stating the reason for the liquidation, the form and measure of liquidation, the name and quantity of the goods to be liquidated, and the number and date of the customs declaration for imported goods to which they belong;

b) Where the liquidation is carried out in the form of export, the enterprise shall open a customs declaration for exported goods;

c) Where the liquidation is carried out in the form of transfer for sale, gift or donation on the Vietnamese market, the EPE shall carry out the liquidation procedures as prescribed and shall effect the change of use purpose as follows:

c.1) The EPE shall register a new customs declaration; the duty policy and the policy on management of imported goods applicable at the time of registration of the customs declaration for imported goods subject to change of use purpose shall apply (except where the import management policy was fully complied with at the time of the initial import procedures); the bases for duty calculation shall be the dutiable value, the duty rate and the exchange rate at the time of registration of the declaration for change of use purpose;

c.2) After the change of use purpose has been effected, the transfer for sale, gift or donation on the Vietnamese market shall be carried out without customs procedures.

d) In the case of destruction, the provisions of Point d, Clause 3, Article 64 of this Circular shall apply.

Article 80. Procedures for leasing a warehouse outside the EPE to store raw materials and products of the EPE, and customs management of goods brought into and out of the warehouse

An EPE is entitled to lease a warehouse located in an industrial park, export processing zone, hi-tech park or economic zone and situated within the area managed by the Sub-department of Customs managing the EPE, in order to store raw materials, supplies and finished products serving the production activities of that EPE itself; no production shall be carried out at the leased warehouse.

1. Procedures for leasing an outside warehouse to store raw materials and products of the EPE

a) Conditions applicable to the warehouse:

a.1) It has a solid surrounding wall separating it from the outside area;

a.2) It has cameras providing continuous surveillance at the entrance and exit, and the customs authority is entitled to look up the images when necessary.

b) Responsibilities of the EPE:

The EPE shall send a document to the Sub-department of Customs managing the EPE, enclosed with information on the location, position and area of the warehouse, the infrastructure conditions, the mechanism for managing and supervising the goods brought into and out of the warehouse, and the warehouse lease term;

c) Responsibilities of the Sub-department of Customs managing the EPE:

Based on the request of the EPE, the Sub-department of Customs managing the EPE shall inspect the actual condition of the warehouse and compare it against the conditions prescribed in Point a of this Clause in order to consider and decide to allow the EPE to lease a warehouse outside the EPE, or to report the matter where it falls beyond its competence.

2. Competence to consider and decide on the leasing of a warehouse outside the EPE:

a) The Sub-department of Customs managing the EPE has the competence to decide on the leasing of a warehouse outside the EPE where the warehouse leased by the EPE is located within the area managed by the Sub-department of Customs managing the EPE;

b) The Customs Department has the competence to decide on the leasing of a warehouse outside the EPE where the warehouse leased by the EPE is located within the area managed by the Customs Department;

c) The General Department of Customs has the competence to decide on the leasing of a warehouse outside the EPE where the warehouse leased by the EPE is located within the areas managed by two or more Customs Departments.

3. Management of goods deposited in a warehouse leased outside the EPE:

a) The EPE shall be responsible for managing and monitoring the goods brought into and out of the warehouse in its accounting book system and shall, periodically on the 15th day of the first month of the following quarter, report through the System the status of goods received, released and remaining in stock to the Sub-department of Customs managing the EPE; where the System does not yet support this, the report shall be made using Form No. 19/NXTK-DNCX/GSQL in Appendix V issued together with this Circular;

b) The Sub-department of Customs managing the EPE shall conduct unscheduled inspections of the status of the goods deposited in the warehouse where there are signs of suspicion that the goods deposited are not as declared or that the goods deposited have been sold into the domestic market without authorisation.

Chapter IV

CUSTOMS PROCEDURES; CUSTOMS INSPECTION AND SUPERVISION APPLICABLE TO CERTAIN TYPES OF EXPORT AND IMPORT

Section 1. Customs procedures; customs inspection and supervision applicable to goods temporarily imported for re-export and goods temporarily exported for re-import

Article 81. Certification that an enterprise engages in export and import activities or in temporary import and re-export of goods

1. A trader wishing to request the Ministry of Industry and Trade to grant a temporary import and re-export business code under Article 13 of Circular No. 05/2014/TT-BCT shall prepare 01 set of dossiers requesting certification of its export and import activities or its temporary import and re-export of goods and send it directly or by post to the General Department of Customs. The dossier set comprises:

a) A written request, addressed to the General Department of Customs, for certification that the enterprise engages in export and import activities or in temporary import and re-export of goods: 01 original;

b) The business registration certificate or the enterprise registration certificate: 01 copy.

2. Within 05 working days from the date of receipt of the enterprise's request dossier, the General Department of Customs shall check the information in the Data System and issue a written certification, or a written reply to the enterprise where the conditions for certification are not fully satisfied.

Article 82. Customs procedures for goods traded by way of temporary import for re-export

Customs procedures for goods traded by way of temporary import for re-export shall be carried out as for exported and imported goods prescribed in Section 5, Chapter III of Decree No. 08/2015/ND-CP. In addition, a number of matters are further guided as follows:

1. Customs procedures for temporary import

a) Place for carrying out customs procedures:

The customs procedures for the temporary import of goods shall be carried out at the border-gate Sub-department of Customs where the temporarily imported goods are stored;

b) Customs dossier for temporary import:

It shall comply with Clause 2, Article 16 of this Circular; in addition, the customs dossier for temporary import must include:

b.1) The contract for the purchase and sale of the imported goods: 01 copy;

b.2) For goods falling under the type of conditional temporary import for re-export business as prescribed by the Government:

b.2.1) The certificate of the temporary import and re-export business code granted by the Ministry of Industry and Trade: 01 copy;

b.2.2) The temporary import and re-export licence granted by the Ministry of Industry and Trade for goods which, under regulations, must be licensed by the Ministry of Industry and Trade: 01 original.

2. Customs procedures for re-export

a) Place for carrying out re-export procedures:

They shall be carried out at the Sub-department of Customs of the border gate of temporary import or at the Sub-department of Customs of the border gate of re-export. Particularly, for goods traded by way of temporary import for re-export that fall under a conditional business type as prescribed by the Government, the customs procedures for re-export must be carried out at the Sub-department of Customs of the border gate of temporary import;

b) Customs dossier for re-export:

It shall comply with Clause 1, Article 16 of this Circular.

Where, at the time of carrying out the customs procedures for temporary import, the customs declarant used a paper customs declaration according to Form HQ/2015/NK in Appendix V issued together with this Circular, then, when carrying out the customs procedures for re-export, the customs declaration shall likewise be made on a paper customs declaration according to Form HQ/2015/XK in Appendix V issued together with this Circular;

c) When carrying out the re-export procedures, the trader must declare the information on the number of the temporary import declaration and the ordinal number of the line of goods on the temporary import declaration corresponding to each line of re-exported goods so that the System can monitor and make deductions; the System shall automatically make the deduction against the quantity on the corresponding temporary import declaration.

One temporary import declaration may be used to carry out re-export procedures on multiple occasions; one declaration for re-exported goods may be declared against only one corresponding declaration for temporarily imported goods. The Sub-department of Customs where the re-export declaration is registered shall check the information on the temporary import customs declaration in the System in order to carry out the re-export procedures.

Where the customs declaration is made on a paper customs declaration, the customs declarant must specifically declare to which temporary import declaration the re-exported goods belong, in the box “Accompanying documents” of the declaration for exported goods according to Form HQ/2015/XK in Appendix IV issued together with this Circular.

3. Border gates of temporary import and re-export

a) Goods traded by way of temporary import for re-export may be temporarily imported and re-exported through the border gates and customs clearance points prescribed in Clause 8, Article 11 of Decree No. 187/2013/ND-CP dated November 20, 2013 of the Government and the guidance of the Ministry of Industry and Trade;

b) Where the border gate of re-export declared on the declaration for exported goods is changed but the mode of transport is not changed, the customs declarant shall send a written request to the Sub-department of Customs where the declaration is registered; if it is approved by the Director of the Sub-department of Customs, the customs officer shall change the place of supervision in the System. The border-gate Sub-department of Customs where the goods are being stored shall make a handover record and seal the goods for transfer to the Sub-department of Customs of the border gate of exportation.

Where the border gate of re-export declared on the declaration for exported goods is changed and the goods have not yet been granted customs clearance, the customs declarant shall make an additional declaration under the guidance in Article 20 of this Circular. If the change of the border gate of re-export results in a change of the mode of transport of the goods, the customs declarant shall additionally declare the border gate of exportation in the box “Notes” and amend the information “Destination for bonded transport” on the declaration for exported goods;

c) Where goods traded by way of temporary import are re-exported into a non-tariff zone, a bonded warehouse or an export processing zone, the border gate of exportation of the goods shall be that non-tariff zone, bonded warehouse or export processing zone.

4. Storage time limit

a) The time limit during which goods traded by way of temporary import for re-export are permitted to be stored in Vietnam shall comply with Clause 4, Article 11 of Decree No. 187/2013/ND-CP dated November 20, 2013 of the Government detailing the implementation of the Commercial Law regarding international purchase and sale of goods and agency activities for the purchase, sale, processing and transit of goods with foreign parties;

b) Where a trader needs to extend the period of storage in Vietnam, it shall send a written request to the border-gate Sub-department of Customs where the temporary import procedures for the goods were carried out; the Director of the Sub-department of Customs shall consider and, upon acceptance, sign and affix the seal of the Sub-department on the trader's written request and return it to the trader for carrying out the procedures for re-export of the goods; 01 copy shall be kept in the customs dossier. The extension shall be granted not more than 02 times for each consignment traded by way of temporary import for re-export, each time not exceeding 30 days;

c) For goods falling under the type of conditional temporary import for re-export business as prescribed by the Government, or goods on the List of goods whose importation is not encouraged issued by the Ministry of Industry and Trade, upon expiry of the time limit permitted for storage in Vietnam, the trader may only re-export them through the border gate of temporary import within 15 days from the date of expiry of the time limit permitted for storage in Vietnam (re-export through a border gate other than the border gate of temporary import is not permitted). Where they cannot be re-exported, they shall be confiscated and handled in accordance with regulations; where they must be destroyed, the trader shall be liable for the destruction costs. The Sub-department of Customs of the border gate of temporary import shall be responsible for taking the lead and coordinating with the Sub-department of Customs of the border gate of re-export in the handover, management, supervision and handling of goods for which the time limit for storage in Vietnam has expired.

5. Storage locations

Goods traded by way of temporary import for re-export (including cases where the temporary import procedures have been completed or the re-export procedures have been completed and the goods are awaiting actual exportation) shall be stored at one of the following locations:

a) An area subject to customs supervision at the border gate;

b) A port for exportation and importation of goods established inland, or a bonded warehouse at the border gate of importation or the border gate of exportation;

c) A warehouse or yard of the trader located within a customs operation area, for which the Ministry of Industry and Trade has granted a temporary import and re-export business code.

6. Customs supervision of goods transported from the border gate of temporary import to the border gate of re-export

When goods traded by way of temporary import for re-export are transported from the border gate of temporary import to the border gate of re-export, the customs declarant/the carrier must make a transport declaration through the System in the following cases:

a) The goods are temporarily imported at one border gate but re-exported at another border gate;

b) The goods are temporarily imported at one border gate but are brought to a storage location and subsequently re-exported at another border gate.

The customs procedures for the transport of goods from the place of departure to the place of destination shall comply with the provisions on the transport of goods subject to customs supervision in Article 51 of this Circular.

7. The customs procedures for transfer to domestic consumption shall comply with Clause 5, Article 21 of this Circular.

Article 83. Management and supervision of goods traded by way of temporary import for re-export

1. Management of goods traded by way of temporary import for re-export

a) The splitting of containers is not permitted throughout the transport of the goods from the border gate of temporary import to the supervision area of the customs authority and to the place of re-export at the border gate or customs clearance point as prescribed.

Where, due to transport requirements, containers must be changed or split for re-export, the trader shall submit a written request clearly stating the reason and the actual times of commencement and completion of the change or splitting of containers for re-export; the Director of the Sub-department of Customs managing the goods storage locations shall consider and decide the matter if the goods and the means of transport satisfy the following conditions:

a.1) The goods are being stored at the locations prescribed in Clause 5, Article 82 of this Circular, or at customs clearance points, or at locations for gathering and inspecting exported goods at the border;

a.2) The container or the means of transport of the goods must satisfy the conditions for customs sealing; where customs sealing is not possible, the Director of the Sub-department of Customs of the border gate of re-export shall apply an appropriate method of customs supervision ensuring strictness and compliance with the provisions of law.

b) The goods shall be subject to customs supervision during the time of transfer to another container or means of transport;

c) Temporarily imported and re-exported goods for which customs procedures have been completed must be fully gathered at the locations for inspection of exported and imported goods, or at bonded warehouses in the area of the border gate of temporary import or the border gate of re-export, and must be re-exported through the border gate within 08 working hours from the time the goods arrive at the border gate of exportation; where they cannot yet be exported or have not been fully exported, if the trader submits a written request, the Director of the Sub-department of Customs of the border gate of exportation shall consider granting an extension so that the exportation may be completed on the following days, but within the time limit for storage in Vietnam. While awaiting further re-export, the goods must be stored at the locations prescribed in Clause 5, Article 82 of this Circular;

d) Where the border gate of re-export differs from the border gate of temporary import, the Sub-department of Customs of the border gate of temporary import shall seal the goods and hand them over to the customs declarant for transport to the border gate of re-export.

2. Customs management of goods traded by way of temporary import for re-export that are deposited in bonded warehouses or at ports for exportation and importation of goods established inland (or inland ports)

a) Goods for which the temporary import procedures have been completed but the re-export procedures have not yet been carried out may only be deposited in a bonded warehouse or an inland port managed by the Sub-department of Customs of the border gate of importation. The physical inspection upon carrying out the re-export procedures shall be conducted at the bonded warehouse or at the port for exportation and importation of goods established inland that is managed by the Sub-department of Customs of the border gate of importation; goods for which the re-export procedures have been completed shall be deposited in a bonded warehouse or at a port for exportation and importation of goods established inland at the border gate of exportation;

b) Customs management of goods traded by way of temporary import for re-export that are deposited in bonded warehouses or at ports for exportation and importation of goods established inland.

b.1) Responsibilities of the trader:

b.1.1) After the customs procedures for temporary import or re-export have been carried out, if the goods are still within the time limit permitted for storage in Vietnam, the trader shall send a document to the Sub-department of Customs where the temporary import or re-export procedures were carried out, requesting that the goods be deposited in a bonded warehouse or at a port for exportation and importation of goods established inland pending the re-export procedures or pending actual exportation, clearly stating the number of the temporary import declaration or of the re-export declaration;

b.1.2) Be responsible for preserving the goods in their original condition during the period of storage at the bonded warehouse or at the port for export and import of goods established in the inland area;

b.1.3) Submit 01 copy and present the original of the temporary import declaration or the re-export declaration for which customs procedures have been completed to the Sub-department of Customs managing the bonded warehouse or the port for export and import of goods established in the inland area, in the case of customs declaration made on a paper customs declaration;

b.1.4) Where goods for which temporary import procedures have been completed are deposited in a bonded warehouse or an inland port pending re-export procedures: When bringing the goods from the bonded warehouse or the port for export and import of goods established in the inland area to the border gate of export, the trader must complete the re-export customs procedures before carrying out the procedures for taking the goods out of the bonded warehouse or the inland port.

b.2) The Director of the Sub-department of Customs where the temporary import or re-export procedures are carried out shall certify (sign and affix the officer's seal) on the written request and return it to the enterprise for carrying out the procedures for bringing the goods into the bonded warehouse or the port for export and import of goods established in the inland area, and shall concurrently make a copy to be kept together with the customs dossier;

b.3) The Sub-department of Customs managing the bonded warehouse shall carry out customs procedures for goods for which temporary import procedures have been completed in the same manner as for goods brought from the inland into a bonded warehouse under the guidance in Article 91 of this Circular;

b.4) Customs supervision of goods for which temporary import customs procedures have been completed and which are transported from the border gate of import to the bonded warehouse or the port for export and import of goods established in the inland area pending re-export procedures, and vice versa, shall be carried out in the same manner as for imported goods being transported under customs supervision under the guidance in this Circular;

b.5) The duty refund or non-collection of duty in respect of goods traded by mode of temporary import for re-export and deposited in a bonded warehouse shall only be effected after the goods have actually been exported abroad.

Article 84. Management and monitoring of customs declarations of temporary import for re-export and temporary export for re-import

1. Goods traded by mode of temporary import for re-export

a) The Sub-department of Customs where the temporary import procedures are carried out shall monitor the quantity of goods traded by mode of temporary import for re-export on the System.

Where the customs declaration of temporary import and re-export is made on a paper customs declaration, the monitoring of the quantity of goods traded by mode of temporary import for re-export shall be carried out on the paper customs declaration;

b) After re-export, the trader shall carry out the procedures for refund or non-collection of import duty for the temporary import declaration in accordance with Section 4 of Chapter VII of this Circular at the Sub-department of Customs where the temporary import procedures were carried out.

2. Goods temporarily imported for re-export and temporarily exported for re-import prescribed in Article 49, Article 50, Article 51, Article 52, Article 53, Article 54 and Article 55 of Decree No. 08/2015/ND-CP:

a) The Sub-department of Customs where the temporary import or temporary export procedures are carried out shall monitor and manage the quantity of goods temporarily imported for re-export and temporarily exported for re-import on the System. Where the time limit for temporary import or temporary export registered with the customs authority has expired but the re-export or re-import procedures have not been carried out, or the time limit for temporary import for re-export or temporary export for re-import has not been extended, the customs authority shall handle the case in accordance with law and shall carry out tax imposition (if any).

Where the customs declaration of temporary import or temporary export is made on a paper customs declaration (including the case of declaration on the list of temporarily imported or temporarily exported empty containers/flexitanks in respect of the means of rotation temporarily imported for re-export or temporarily exported for re-import prescribed at Points a and b of Clause 1 of Article 49 of Decree No. 08/2015/ND-CP), the re-export and re-import procedures and the monitoring of the quantity of goods temporarily imported for re-export and temporarily exported for re-import shall be carried out on the paper customs declaration;

b) For goods temporarily imported or temporarily exported that are subject to import duty or export duty, after re-export or re-import, the customs declarant shall carry out the procedures for refund or non-collection of import duty and export duty for the temporary import or temporary export declaration in accordance with Section 4 of Chapter VII of this Circular;

c) For goods temporarily imported or temporarily exported whose use purpose is changed or which are transferred for domestic consumption, the procedures prescribed in Article 21 of this Circular must be carried out.

3. Where customs procedures are carried out on a paper customs declaration, after the goods have been re-exported or re-imported

a) For goods eligible for duty exemption or not subject to import duty or export duty, or subject to an import duty rate or export duty rate of 0%:

a.1) The customs declarant shall submit to the Sub-department of Customs where the temporary import or temporary export procedures were carried out a dossier comprising:

a.1.1) A written request for finalisation of the temporary import or temporary export declaration, clearly stating the numbers of the temporary import, temporary export, re-import and re-export declarations: 01 original;

a.1.2) The customs declaration of the re-exported or re-imported goods: 01 copy;

a.1.3) Documents evidencing payment for the goods traded by mode of temporary import for re-export: submit 01 copy.

a.2) Responsibilities of the customs authority:

Within 02 working days from the date of receipt of the complete dossier, the customs officer shall examine and compare the dossier submitted by the customs declarant with the dossier kept at the customs authority in order to carry out the finalisation and to certify it on the temporary import or temporary export customs declaration kept at the customs authority;

b) For goods temporarily imported or temporarily exported that are subject to import duty or export duty, after re-export or re-import, the customs declarant shall carry out the procedures for refund or non-collection of import duty and export duty for the temporary import or temporary export declaration in accordance with Section 4 of Chapter VII of this Circular at the Sub-department of Customs where the temporary import or temporary export procedures were carried out.

Section 2. Customs procedures; customs inspection and supervision of exported and imported goods under other types

Article 85. Customs procedures for goods imported for the execution of duty-exempt investment projects

1. Goods imported for the execution of duty-exempt investment projects include goods imported for the creation of fixed assets; raw materials, supplies, components and semi-finished products serving the production of investment-incentivised projects.

2. Customs procedures

a) Place for carrying out customs procedures:

The customs procedures for the import of goods shall be carried out at a convenient Sub-department of Customs under the Customs Department where the list of duty-exempt goods is registered, or at the border-gate Sub-department of Customs managing the goods storage location or the port of destination stated on the bill of lading or the transport contract, or at the Sub-department of Customs in charge of investment goods under the Customs Department of the locality where the goods are imported.

For goods imported to serve petroleum activities that are eligible for duty exemption as prescribed in Clause 11 of Article 103 of this Circular, the customs declarant may select a convenient Sub-department of Customs to carry out customs procedures;

b) The customs procedures for goods imported for the execution of duty-exempt investment projects shall be carried out in accordance with the provisions applicable to imported goods; in addition, the customs declarant must declare the relevant information of the list of duty-exempt goods on the import declaration.

The System shall automatically deduct the quantity of imported goods corresponding to the quantity of goods on the list of duty-exempt goods. Where the list of duty-exempt goods is registered in paper form, the customs authority shall make a monitoring sheet and carry out the deduction in accordance with Clause 4 of Article 104 of this Circular.

3. Liquidation of, and change of the use purpose of, duty-exempt imported goods

a) The forms of liquidation, the change of the use purpose of goods subject to liquidation, the conditions for liquidation and the liquidation dossier for duty-exempt imported goods of foreign-invested projects shall comply with the guidance in Circular No. 04/2007/TT-BTM dated April 4, 2007 of the Ministry of Trade (now the Ministry of Industry and Trade) guiding the export, import, processing and liquidation of imported goods and the sale of products of foreign-invested enterprises.

For goods imported with duty exemption for the execution of domestically invested projects, upon the change of the use purpose, the declaration and calculation of duty shall be made on a new customs declaration under the guidance in Article 21 of this Circular;

b) The procedures for liquidation or change of the use purpose shall be carried out at the customs authority where the list of duty-exempt imported goods was registered, or where the import declaration was registered in cases where the registration of a list of duty-exempt imported goods is not required;

c) Procedures for liquidation or change of the use purpose:

c.1) The enterprise or the liquidation board shall issue a written document clearly stating the reason for the liquidation or change of the use purpose, the name, symbols and codes, the quantity of goods and the amount of duty exempted corresponding to the goods to be liquidated or subject to the change of the use purpose, together with the number and date of the import declaration to which they belong, and shall send it to the customs authority where the import declaration for the duty-exempt goods was registered;

c.2) In case of export, the enterprise shall open an export declaration under the corresponding type;

c.3) In case of assignment for sale on the Vietnamese market, donation, gift-giving or destruction, the declaration and calculation of duty must be made on a new customs declaration under the guidance in Article 21 of this Circular. The enterprise shall carry out customs procedures under the corresponding type of import; the duty policy and the policy on management of imported goods applicable at the time of registration of the import declaration shall apply, except where, at the time of carrying out the duty-exempt import procedures, the enterprise has fully complied with the import management policy.

Where the goods are assigned for sale to an enterprise eligible for import duty exemption, the duty-exempt goods must be deducted from the monitoring and deduction sheet for duty-exempt goods already issued to the transferee enterprise;

c.4) Upon destruction, the enterprise shall be responsible for complying with the regulations of the environmental management authority.

Article 86. Customs procedures for on-the-spot exported and imported goods

1. On-the-spot exported and imported goods include:

a) Processed products; machinery and equipment hired or borrowed; surplus raw materials and supplies; scrap and defective products under processing contracts as prescribed in Clause 3 of Article 32 of Decree No. 187/2013/ND-CP;

b) Goods traded between a domestic enterprise and an export processing enterprise or an enterprise located in a non-tariff zone;

c) Goods traded between a Vietnamese enterprise and a foreign organisation or individual having no presence in Vietnam, where the foreign trader designates the delivery or receipt of the goods to or from another enterprise in Vietnam.

2. The customs procedures for on-the-spot export and import shall be carried out at a convenient Sub-department of Customs selected by the customs declarant and in accordance with the regulations applicable to each type.

3. Customs dossier

The customs dossier for on-the-spot exported and imported goods shall comply with Article 16 of this Circular.

Where goods are traded between a domestic enterprise and an export processing enterprise or an enterprise located in a non-tariff zone, the customs declarant shall use a value-added invoice or a sales invoice in accordance with the regulations of the Ministry of Finance in lieu of a commercial invoice.

4. Time limit for carrying out customs procedures

Within 15 working days from the date of customs clearance of the exported goods and after the completion of the delivery and receipt of the goods, the on-the-spot importer must carry out customs procedures.

5. Customs procedures

a) Responsibilities of the exporter:

a.1) Declare the information on the export declaration and make a combined transport declaration, in which the box “Destination for bonded transport” shall clearly state the location code of the Sub-department of Customs carrying out the import customs procedures, and the criterion box “Enterprise's internal management number” shall be completed under the guidance in Appendix II issued together with this Circular;

a.2) Carry out the procedures for the export of goods in accordance with regulations;

a.3) Deliver the goods to the importer after the exported goods have been granted customs clearance.

b) Responsibilities of the importer:

b.1) Declare the information on the import declaration within the prescribed time limit, clearly stating the number of the corresponding on-the-spot export declaration in the box “Enterprise's internal management number” on the import declaration under the guidance in Appendix II issued together with this Circular, or in the box “Other notes” on the paper customs declaration;

b.2) Carry out the procedures for the import of goods in accordance with regulations;

b.3) Only put the goods into production or consumption after the imported goods have been granted customs clearance.

c) Responsibilities of the customs authority carrying out the export procedures: Carry out the export procedures in accordance with Chapter II of this Circular;

d) Responsibilities of the customs authority carrying out the import procedures:

d.1) Monitor the on-the-spot export declarations for which customs procedures have been completed in order to carry out the customs procedures for the imported goods;

d.2) Receive and inspect according to the channel assignment result of the System. Where a physical inspection of the goods is required, if the goods have already been physically inspected at the Sub-department of Customs of export, the Sub-department of Customs carrying out the import procedures shall not have to conduct a physical inspection of the goods;

d.3) For on-the-spot exported and imported goods designated by a foreign trader, on a monthly basis, compile and make a list of the on-the-spot import declarations that have been granted customs clearance, using Form No. 20/TKXNTC/GSQL in Appendix V issued together with this Circular, and send it to the tax authority directly managing the on-the-spot importing organisation or individual.

6. Where the customs declarant is a priority enterprise and its partners trade goods with the priority enterprise, or where an enterprise complies with the customs law and its trading partner is also an enterprise complying with the customs law, and their on-the-spot exported and imported goods are delivered and received on many occasions within a certain period under one contract/order with the same purchaser or seller, the goods may be delivered and received first and the customs declaration made afterwards. The customs declaration shall be made within a maximum time limit of 30 days from the date of the delivery and receipt of the goods. The customs declarant may register the on-the-spot export and import declarations at 01 convenient Sub-department of Customs; the duty policy and the policy on management of exported and imported goods applicable at the time of registration of the customs declaration shall apply. The customs authority shall only inspect the documents relating to the delivery and receipt of the goods (without conducting a physical inspection of the goods). For each delivery and receipt, the exporter and the importer must have documents evidencing the delivery and receipt of the goods (such as a commercial invoice or a VAT invoice or a sales invoice, an ex-warehousing-cum-internal transport note, etc.), shall be responsible for keeping them at the enterprise and shall present them when the customs authority conducts an inspection.

Article 87. Customs procedures for goods exported and imported by foreign traders exercising the right to export and import and by foreign-invested enterprises (except where an export processing enterprise exercises the right to export and the right to import as prescribed in Article 77 of this Circular)

1. Customs dossier:

In addition to the customs dossier prescribed in Article 16 of this Circular, the customs declarant must additionally submit the following documents:

a) For goods exported and imported by a foreign trader having no presence in Vietnam that exercises the right to export and import:

a.1) The certificate of registration of the right to export and import of the foreign trader having no presence in Vietnam, issued by the Ministry of Industry and Trade: 01 copy;

a.2) The contract for hiring a customs brokerage agent: 01 copy.

b) The investment certificate for the goods trading activities and the activities related to goods trading of a foreign-invested trader that has registered the right to export and the right to import, in respect of goods exported and imported by the foreign-invested enterprise: 01 copy;

c) Where customs procedures are carried out at the same Sub-department of Customs, the customs declarant shall only have to submit the documents prescribed at Point a and Point b of this Clause on the first occasion of carrying out customs procedures.

2. Customs procedures:

The customs procedures for goods exported and imported by foreign traders having no presence in Vietnam that exercise the right to export and import and by foreign-invested enterprises shall comply with Chapter II of this Circular; the customs declarant must declare in the box “Permit number” on the electronic customs declaration the documents mentioned at Point a.1 and Point b of Clause 1 of this Article.

Article 88. Customs procedures for goods brought out of and into a transhipment port

1. The enterprise providing goods transhipment services shall make a notice of transhipped goods using Form No. 21/BKTrC/GSQL in Appendix V issued together with this Circular (02 originals).

2. Goods brought into and out of a transhipment port are exempt from inspection. Where signs of a violation of law are detected, the customs authority shall check the number of containers, compare the numbers and symbols of the containers with the contents of the list, and conduct a physical inspection of the goods in accordance with regulations.

3. On a quarterly basis, within 15 days at the latest after the reporting period, the enterprise providing transhipment services must send a report to the customs authority managing the transhipment port on the quantity of goods brought in, brought out and still held at the transhipment port.

4. The handling of goods in backlog at a transhipment port shall comply with Article 58 of the Law on Customs and the guiding Circular of the Ministry of Finance.

Article 89. Customs procedures for goods traded by mode of merchanting trade

1. Goods traded by mode of merchanting trade that are transported directly from the exporting country to the importing country without passing through a Vietnamese border gate shall not be subject to customs procedures.

2. For goods traded by mode of merchanting trade that are transported from the exporting country to the importing country and are brought into the warehouse and yard areas of Vietnamese seaports (not brought into a bonded warehouse and not brought into a goods transhipment area), the customs inspection and supervision procedures shall be as follows:

a) Responsibilities of the trader:

Submit to the Sub-department of Customs where the merchanting-trade imported goods are located 01 dossier comprising:

a.1) A written request for merchanting trade of goods using Form No. 22/CKHH/GSQL in Appendix V issued together with this Circular;

a.2) The bill of lading of the imported goods: 01 copy.

b) Responsibilities of the border-gate Sub-department of Customs:

b.1) Receive and inspect the dossier of the merchanting-trade imported consignment;

b.2) Certify the import and sign and affix the officer's seal on the written request of the enterprise;

b.3) Supervise and monitor the merchanting-trade consignment until it is exported out of Vietnam;

b.4) After the goods have been loaded onto the means of transport, the customs officer supervising at the border gate shall certify that the goods have passed through the customs supervision area on the written request for merchanting trade of goods;

b.5) Where the merchanting-trade goods are exported through a border gate other than the border gate of import but within the same seaport area system under the supervision jurisdiction of the Customs Department, after the goods have been brought into the customs supervision area at the border gate of export, the supervising customs officer shall certify that the goods have passed through the customs supervision area on the written request for merchanting trade of goods; the supervision of goods brought out of and into the customs supervision area at the border gate shall comply with Article 52 of this Circular;

b.6) If, in the course of inspection and supervision, signs of a violation are detected in respect of the merchanting-trade consignment, the Director of the border-gate Sub-department of Customs shall decide on a physical inspection and handle the case in accordance with regulations.

c) Goods traded by mode of merchanting trade must be exported out of the territory of Vietnam within 30 days from the date on which the border-gate Sub-department of Customs completes the receipt and inspection of the customs dossier or the physical inspection of the goods.

3. Goods transported from the exporting country to the importing country through a Vietnamese border gate and brought into a bonded warehouse or a goods transhipment area at Vietnamese ports shall be subject to customs procedures in accordance with the regulations applicable to goods brought into and out of bonded warehouses and goods transhipment areas at Vietnamese ports.

4. Goods traded by mode of merchanting trade must be taken out of the territory of Vietnam at the border gate of import.

5. Goods traded in the form of merchanting trade are exempt from inspection. Where signs of a violation of law are detected, physical inspection of goods shall be carried out in accordance with Article 29 of this Circular.

Article 90. Customs procedures for goods brought into and out of non-tariff zones within border-gate economic zones

1. Principles of implementation:

Goods brought into and out of a non-tariff zone within a border-gate economic zone must undergo customs procedures, except for the following cases:

a) Cases in which customs procedures are not required:

a.1) Goods on the List of goods not subject to customs procedures upon export from other functional zones within the border-gate economic zone and from Vietnam's inland into a non-tariff zone that is not separated from the outside territory by a hard fence, as prescribed in Section I of Appendix I issued together with Circular No. 109/2014/TT-BTC dated August 15, 2014 of the Ministry of Finance;

a.2) Goods of imported origin on the List of goods subject to immediate taxation as prescribed in Section II of Appendix II issued together with Circular No. 109/2014/TT-BTC dated August 15, 2014 of the Ministry of Finance, when brought from a non-tariff zone within a border-gate economic zone into the inland;

a.3) Goods of inland origin as prescribed at Point a.1 of this Clause, when brought from a non-tariff zone within a border-gate economic zone into the inland.

b) Cases in which the option of carrying out or not carrying out customs procedures is available:

Goods being stationery, foodstuffs, food and consumer goods purchased by enterprises in the non-tariff zone from Vietnam's inland to serve the operation of their offices and the daily needs of their officials and workers, except for the cases prescribed at Point a.1 of this Clause.

2. Places for carrying out customs procedures

a) Organisations and individuals in a non-tariff zone within a border-gate economic zone must, upon export or import, carry out procedures at the Sub-department of Customs managing the non-tariff zone;

b) Organisations and individuals in the inland that conduct export or import activities with organisations and individuals in a non-tariff zone within a border-gate economic zone may choose to carry out customs procedures at a convenient Sub-department of Customs.

3. Goods brought from abroad into a non-tariff zone within a border-gate economic zone must undergo customs procedures and be subject to the tax policies prescribed by the regulations on financial mechanisms and policies applicable to each border-gate economic zone.

Where an organisation or individual imports goods to create fixed assets of an investment project in a non-tariff zone within a border-gate economic zone, such goods must be conformable with the investment field, objectives and scale of the project, and that organisation or individual shall be responsible for using such imported goods for the proper purposes.

Where an organisation or individual imports raw materials and supplies for manufacture, processing, recycling or assembly in a non-tariff zone within a border-gate economic zone, the management of and the final settlement report on such raw materials and supplies shall comply with the regulations applicable to export processing enterprises guided in Article 60 of this Circular.

4. For goods that must undergo customs procedures as prescribed in Clause 1 of this Article, when brought from other functional zones or from Vietnam's inland into a non-tariff zone within a border-gate economic zone, and for goods traded between non-tariff zones, customs procedures shall be carried out in the same manner as for on-the-spot exports and imports as prescribed in Article 86 of this Circular.

5. Goods exported from a non-tariff zone to a foreign country

a) Goods exported from a non-tariff zone to a foreign country shall undergo customs procedures in accordance with the regulations applicable to each type of export;

b) For goods imported by an organisation or individual from abroad or from the inland and subsequently exported abroad in their original condition, upon carrying out the procedures, a specific declaration shall be made on the export declaration in the notes box: “export in original condition of goods imported under import declaration or VAT invoice or sales invoice No. ….… dated ……….”.

6. Goods exported from a non-tariff zone within a border-gate economic zone into the inland:

a) Goods sold from a non-tariff zone into the inland must undergo customs procedures, except for goods on the List of goods subject to immediate taxation upon import from abroad into a non-tariff zone within a border-gate economic zone as prescribed by the Ministry of Finance;

b) Customs procedures shall comply with Chapter II of this Circular. To serve as a basis for inland organisations and individuals to calculate the amount of duty payable when carrying out import procedures, organisations and individuals in the non-tariff zone shall:

b.1) Where the goods are manufactured, processed, recycled or assembled in the non-tariff zone without using raw materials or supplies imported from abroad, make a specific declaration on the export declaration in the notes box: “goods manufactured from domestic raw materials and supplies”;

b.2) Where the goods are manufactured, processed, recycled or assembled in the non-tariff zone using raw materials or supplies imported from abroad, the organisation or individual in the non-tariff zone shall prepare and self-calculate the quantity of raw materials and supplies of imported origin constituting the goods exported into the inland, using Form No. 23/NLNK-PTQ/GSQL in Appendix V issued together with this Circular, and shall make a specific declaration on the export declaration in the notes box: “goods manufactured from imported raw materials and supplies under statement ...”;

b.3) Where goods for which customs procedures have been carried out upon being brought into the non-tariff zone as prescribed are subsequently exported into the inland in their original condition, customs procedures shall be carried out in the same manner as for on-the-spot exports and imports as prescribed in Article 86 of this Circular; when carrying out the export procedures, a specific declaration shall be made on the export declaration in the notes box: “export in original condition of goods imported under customs declaration No. ……………dated ……”;

b.4) Organisations and individuals in the non-tariff zone shall provide inland enterprises with complete dossiers and data for such inland enterprises to calculate the amount of duty payable.

7. Processing of goods between organisations and individuals in a non-tariff zone and inland organisations and individuals

Customs procedures shall be carried out in the same manner as for goods processed between export processing enterprises and the inland as prescribed in Article 76 of this Circular. Inland organisations and individuals shall carry out customs procedures at the Sub-department of Customs managing the non-tariff zone.

8. Customs supervision of goods brought into, brought out of, or passing through a non-tariff zone.

a) A non-tariff zone must have a fence separating it from the outside (except for the Lao Bao Special Economic - Commercial Zone, Quang Tri province, and the Cau Treo International Border-gate Economic Zone, Ha Tinh province, which shall comply with the regulations of the Prime Minister) and a customs control gate for supervising goods brought out of and into the non-tariff zone;

b) Goods brought out of and into a non-tariff zone, and goods transported through a non-tariff zone for import into the inland or for export abroad, must pass through the customs control gate and be subject to the supervision of the customs authority;

c) Goods imported from abroad into the inland or goods exported from the inland to a foreign country, when passing through a non-tariff zone, must travel along the routes prescribed by the Customs authority managing the non-tariff zone in coordination with the management board of the non-tariff zone.

9. The sale of duty-free goods to visitors and tourists in a non-tariff zone within a border-gate economic zone shall comply with separate guidance of the Ministry of Finance.

Article 91. Customs management of goods brought into and out of bonded warehouses

1. Customs procedures for goods brought from abroad into a bonded warehouse

a) Responsibilities of the customs declarant

a.1) To complete the import declaration according to the information criteria in Appendix II and to make a combined transport declaration as prescribed at Point a Clause 2 Article 51 of this Circular.

Where a paper customs declaration is used as prescribed in Clause 2 Article 25 of Decree No. 08/2015/ND-CP, the customs declarant shall complete and submit 02 originals of the import declaration made using form HQ/2015/NK in Appendix IV issued together with this Circular;

a.2) To submit 01 copy of the bill of lading or another transport document of equivalent validity as prescribed by law (except for goods imported through land border gates);

a.3) To submit 01 copy of the certificate of temporary import for re-export code issued by the Ministry of Industry and Trade, for goods traded in the form of conditional temporary import for re-export in accordance with the regulations of the Ministry of Industry and Trade which, when brought from abroad into a bonded warehouse for export to another country, must be granted a Certificate of temporary import for re-export code;

a.4) To submit 01 original of the notice of inspection exemption or the notice of inspection results issued by the specialised inspection body as prescribed by law.

Where the national single-window mechanism applies and the specialised state management agency sends the written notice of the specialised inspection results or of the inspection exemption in electronic form via the National Single Window Portal, the customs declarant shall not have to submit it when carrying out customs procedures;

a.5) To update the information on the goods brought into the bonded warehouse into the bonded warehouse owner's software for managing goods brought into and taken out of the bonded warehouse and to send it to the Sub-department of Customs managing the bonded warehouse.

b) Responsibilities of the Sub-department of Customs managing the bonded warehouse

To carry out customs procedures as prescribed in Section 3 Chapter II of this Circular and the tasks prescribed at Point d.1.1 Clause 2 Article 51 of this Circular;

c) The date on which goods are brought into the bonded warehouse is the date on which the customs authority updates the information on the arrival at destination of the imported consignment on the System;

d) Goods deposited in a bonded warehouse for export to another country which, as prescribed, must have a Certificate of temporary import for re-export code issued by the Ministry of Industry and Trade may only be deposited in a bonded warehouse in the province or city where the border gate of import or the border gate of export is located;

đ) Goods brought from abroad into a bonded warehouse may only be imported through the border gates prescribed by the Prime Minister and guided by the Ministry of Industry and Trade.

2. Customs procedures for goods brought from a non-tariff zone or from the inland into a bonded warehouse

a) Responsibilities of the customs declarant:

a.1) To perform the tasks prescribed at Point a Clause 1 Article 52 of this Circular when registering the export declaration from the inland or from the non-tariff zone;

a.2) To update the information on the goods brought into the bonded warehouse into the bonded warehouse owner's software for managing goods brought into and taken out of the bonded warehouse and to share such information with the Sub-department of Customs managing the bonded warehouse.

b) Responsibilities of the Sub-department of Customs managing the bonded warehouse:

b.1) To look up and print the information on the export declaration for which the goods have been granted customs clearance on the System in order to supervise and manage the goods brought into and stored in the bonded warehouse;

b.2) To perform the tasks prescribed at Point c.1.2 Clause 2 Article 51 of this Circular.

c) The date on which goods are brought into the bonded warehouse is the date on which the customs authority certifies on the System that the goods have passed through the customs supervision area.

3. Customs procedures for goods taken out of a bonded warehouse for export abroad:

a) Responsibilities of the customs declarant:

a.1) To submit 01 copy of the ex-warehousing note made by the enterprise in accordance with the law on accounting, which specifically states the goods taken out of the warehouse under each warehousing declaration;

a.2) To update the information on the goods taken out of the bonded warehouse into the bonded warehouse owner's software for managing goods brought into and taken out of the bonded warehouse and to send it to the customs authority for management and monitoring;

a.3) To make an independent transport declaration for goods transported under customs supervision as prescribed in Clause 1 Article 51 of this Circular.

b) Responsibilities of the Sub-department of Customs managing the bonded warehouse:

b.1) To inspect and compare the information on the goods taken out of the bonded warehouse stated on the ex-warehousing note against that in the software for managing goods brought into and taken out of the bonded warehouse;

b.2) To perform the tasks of the Sub-department of Customs of the place from which the goods are transported as prescribed at Point c.3 Clause 1 Article 51 of this Circular and to monitor the feedback from the Sub-department of Customs of the border gate of export.

c) Goods taken from a bonded warehouse abroad may only be exported through the border gates prescribed by the Prime Minister and guided by the Ministry of Industry and Trade;

d) After goods from a bonded warehouse have been brought into the customs supervision area at the border gate of export, the Sub-department of Customs of the border gate of export shall be responsible for supervising the goods until they are actually exported out of the territory of Vietnam; where the time limit of 15 days from the date on which the goods arrive at the border gate of export has expired but the goods have not been actually exported, or where there is a change of the border gate of export, the Sub-department of Customs of the border gate of export shall notify the Sub-department of Customs managing the bonded warehouse for coordinated monitoring. Particularly for goods exported from a bonded warehouse through land or river border gates, the certification that the goods have passed through the customs supervision area shall be made when the goods pass through the area of the border gate of export into the importing country.

4. Customs procedures for goods taken out of a bonded warehouse for import into the inland or for import into a non-tariff zone:

a) Responsibilities of the customs declarant:

a.1) To update the information on the goods taken out of the bonded warehouse into the bonded warehouse owner's software for managing goods brought into and taken out of the bonded warehouse and to share such information with the customs authority for management and monitoring;

a.2) To perform the tasks prescribed at Point a Clause 2 Article 52 of this Circular at the Sub-department of Customs managing the bonded warehouse.

b) Responsibilities of the Sub-department of Customs managing the bonded warehouse:

b.1) To inspect and compare the information on the goods taken out of the bonded warehouse stated on the declaration of goods imported into the inland or into the non-tariff zone already available on the System against the information in the software for managing goods brought into and taken out of the bonded warehouse; to print and archive it together with the dossier on the goods brought into the bonded warehouse;

b.2) To perform the tasks prescribed at Point d.1.2 Clause 2 Article 51 of this Circular.

c) The following goods may not be imported into the inland from a bonded warehouse:

c.1) Goods which, as prescribed, must undergo import procedures at the border gate;

c.2) Goods on the List of imported goods not eligible for border-gate transfer as prescribed by the Prime Minister, except for goods being raw materials, supplies, machinery and equipment imported to serve manufacture and processing and goods manufactured or processed in Vietnam.

5. Customs procedures for goods taken out of a bonded warehouse for transport to another bonded warehouse:

a) Goods taken out of the (former) bonded warehouse shall undergo customs procedures as prescribed in Clause 4 of this Article;

b) Goods brought into the (new) bonded warehouse shall undergo customs procedures as prescribed in Clause 1 of this Article;

c) The time limit for the storage of goods in a bonded warehouse shall be counted from the date on which the goods were brought into the (former) bonded warehouse.

6. Where goods are transported from a border gate, from one bonded warehouse or from other locations to a bonded warehouse and vice versa, but all such locations are under the management of the same Sub-department of Customs, the supervision of the goods transported between such locations shall be prescribed by the Director of the Customs Department.

7. Where there are signs of a violation of law, the Director of the Sub-department of Customs managing the bonded warehouse shall decide on the physical inspection of the goods before they are brought into or taken out of the bonded warehouse. The inspection results shall be recorded on the Inspection Result Record made using form 06/PGKQKT/GSQL in Appendix V issued together with this Circular.

8. The transfer of ownership of goods deposited in a bonded warehouse shall be effected by the goods owner upon a purchase and sale of goods as prescribed in Clause 8 Article 3 of the Commercial Law. The bonded warehouse owner shall send a written notice to the Sub-department of Customs managing the bonded warehouse of the transfer of ownership of the goods being deposited in the bonded warehouse for management and monitoring; procedures for bringing the goods into or taking them out of the bonded warehouse are not required. The time limit for the deposit of goods in the bonded warehouse shall be counted from the date on which the goods were brought into the bonded warehouse under the warehouse lease contract signed between the bonded warehouse owner and the former goods owner.

9. Reports on goods brought into, taken out of and remaining in a bonded warehouse:

a) The bonded warehouse owner shall itself be responsible for monitoring and liquidating the bonded warehouse lease contract with the goods owner. Periodically, on the 15th day of the first month of the following quarter, the bonded warehouse owner shall send a written notice to the Sub-department of Customs managing the bonded warehouse on the status of the goods and the operation of the bonded warehouse, using Form No. 24/BC-KNQ/GSQL in Appendix V issued together with this Circular; the Sub-department of Customs shall consolidate and report to the Customs Department for consolidation and submission to the General Department of Customs on the 25th day of the first month of the quarter;

b) The Sub-department of Customs managing the bonded warehouse shall be responsible for monitoring the goods brought into, taken out of and remaining in the warehouse on the basis of the information on the customs declarations for warehousing and the bonded warehouse owner's software for managing goods brought into and taken out of the bonded warehouse; for monitoring the time limit for the storage of goods in the bonded warehouse, comparing it against the notice on the status of the goods and the operation of the bonded warehouse; if there is any doubt about the quantity of goods remaining in the warehouse, the Director of the Sub-department of Customs managing the bonded warehouse shall decide on the physical inspection of the quantity of goods remaining in the warehouse and compare it against the data in the bonded warehouse owner's software for managing goods brought into and taken out of the bonded warehouse.

10. Once a year, the Customs Department shall inspect the operation of the bonded warehouse and the bonded warehouse owner's compliance with the customs law and report the inspection results to the General Department of Customs. Where signs of a violation of law are detected, the Customs Department shall conduct an ad hoc inspection of the bonded warehouse.

Article 92. Customs supervision of goods brought into and out of, and of the services performed in, container freight stations (hereinafter referred to as CFS warehouses)

1. Exported goods brought into a CFS warehouse

On the basis of the information on the export consignment transferred by the Sub-department of Customs where the declaration is registered, the Sub-department of Customs managing the CFS warehouse shall receive the consignment and inspect and compare the information on the declaration on the System in order to supervise the goods brought into the CFS warehouse.

At the request of the Sub-department of Customs where the declaration is registered, the customs officer managing the CFS warehouse shall carry out physical inspection of the goods as prescribed in Clause 11 Article 29 of this Circular.

2. Imported goods brought into a CFS warehouse

Based on the information on the declaration for the transport of goods under customs supervision approved by the Sub-department of Customs of the border gate and the bill of lading presented by the enterprise providing CFS warehouse services, the customs officer shall supervise the goods brought into the CFS warehouse and perform the tasks prescribed at Point c.4 Clause 1 Article 51 of this Circular.

3. Supervision of the services performed in a CFS warehouse

The services performed in a CFS warehouse shall be subject to the supervision of the customs authority. Where export consignments are consolidated into the same container, the enterprise providing container freight station services shall prepare a List of goods of export consignments consolidated into the same container (02 originals) using Form No. 25/DMXK-CFS/GSQL in Appendix V issued together with this Circular. Upon completion of the consolidation, the supervising customs officer shall certify on the List, return 01 copy to the enterprise providing container freight station services and keep 01 copy at the customs authority.

4. Management of goods brought into a CFS warehouse

a) For imported goods brought into a CFS: after all the goods stated on the master bill of lading (Master Bill) have been imported into the inland or exported to another country, the enterprise providing container freight station services shall be responsible for monitoring and managing them according to each master bill of lading (Master Bill);

b) For exported goods brought into a CFS warehouse: on the basis of the List of goods of export consignments consolidated into the same container, the enterprise providing container freight station services shall be responsible for monitoring the export consignments that have exceeded the time limit for deposit in the CFS warehouse as prescribed in Clause 3 Article 61 of the Law on Customs.

5. Reports on goods brought into, taken out of and remaining in a CFS warehouse

Periodically, on the 05th day of the first month of the following quarter, the enterprise providing less-than-container-load cargo consolidation services shall be responsible for notifying the Sub-department of Customs managing the CFS warehouse of the status of the goods and the operating situation of the container freight station, using Form No. 26/NXT-CFS/GSQL in Appendix V issued together with this Circular. Where the enterprise providing less-than-container-load cargo consolidation services uses software for managing goods received and dispatched that is connected to the customs authority, the Sub-department of Customs managing the CFS warehouse shall extract reports on the quantity of goods in stock from that software for monitoring purposes.

Article 93. Customs procedures for exported and imported goods subject to one-time customs declaration registration

1. Customs procedures for exported and imported goods for which delivery and receipt are carried out first and the customs declaration is registered afterwards:

a) Cases of application:

a.1) Exported and imported electricity;

a.2) Goods sold in isolation areas at international airports (except duty-free goods);

a.3) Goods supplied to passengers on international flights;

a.4) Petrol and oil supplied to outbound aircraft;

a.5) Cases of on-the-spot exported and imported goods where the delivery and receipt of goods are carried out multiple times in a day or in a month as prescribed in Clause 6 of Article 86 of this Circular.

b) Responsibilities of the customs declarant

b.1) To make the customs declaration on the customs declaration form according to the information criteria in Appendix II issued together with this Circular;

b.2) To submit the export or import dossier as prescribed in Article 16 of this Circular, in which, for each delivery and receipt, the customs declarant must have documents certifying the delivery and receipt of the goods (sales invoice, commercial invoice, goods delivery note, etc.) and must prepare a Summary Table of the documents certifying the delivery and receipt of goods, using Form No. 27/THCT-KML/GSQL in Appendix V issued together with this Circular, for submission to the customs authority when carrying out customs procedures. Particularly for exported and imported electricity, the customs declarant shall submit the documents certifying the volume of electricity consumed during the month on the first day of the immediately following month; for petrol and oil supplied to outbound aircraft, customs procedures must be carried out within 30 days and within the volume stated on the temporary import declaration.

c) Responsibilities of the customs authority:

After the customs declarant submits the dossier within the time limit prescribed in Point b of this Clause, the customs authority shall carry out customs procedures as prescribed in Section 3 of Chapter II of this Circular and shall not conduct physical inspection of the goods.

2. Customs procedures for exported and imported goods for which the customs declaration is registered first and delivery and receipt are carried out afterwards:

a) Exported and imported goods for which the customs declaration is registered first and delivery and receipt are carried out afterwards must satisfy the provisions of Clause 8 of Article 25 of Decree No. 08/2015/ND-CP;

b) Responsibilities of the customs declarant

b.1) To make the customs declaration and submit the export or import dossier as prescribed in Article 16 of this Circular; in addition, the customs declarant shall submit 01 copy of the contract (photocopy) and the export or import licence of the competent State management agency (for goods that must have an export or import licence as prescribed by law): submit 01 photocopy and produce the original for comparison and for the issuance of a monitoring and write-off sheet, or for write-off on each occasion;

b.2) To be entitled to use the pre-lodged customs declaration that has been granted customs clearance in order to clear each consignment of exported or imported goods;

b.3) To make an additional declaration (if any) of accurate information on the consignment after completing the delivery and receipt of the consignment.

c) Responsibilities of the customs authority

c.1) To receive and register the customs dossier;

c.2) To open a Monitoring Book for exported or imported goods: 01 book using Form No. 28/STD/GSQL in Appendix V issued together with this Circular;

c.3) To carry out the procedures upon each export or import and record in the monitoring book the information on the quantity of goods exported or imported on each occasion;

c.4) To compare the monitoring book with the declarant's additional declaration information (if any) upon completion of the export or import of the consignment in order to certify the total quantity actually exported or actually imported.

3. The place for carrying out customs procedures for exported and imported goods subject to one-time declaration registration shall be a single Sub-department of Customs.

Article 94. Customs procedures for goods purchased, sold or exchanged by border residents

1. Citizens having permanent residence registration in the border areas of Vietnam and of China, Laos and Cambodia may purchase, sell and exchange goods on the List of goods produced in countries sharing a border which are exported or imported in the form of purchase, sale or exchange by border residents, issued by the Ministry of Industry and Trade.

For goods purchased, sold or exchanged outside the above-mentioned List or in excess of the quotas prescribed by relevant law, the goods owner must carry out customs procedures as for imported goods in accordance with this Circular.

2. The purchase, sale and exchange of, and the policy mechanisms applicable to, goods of border residents shall comply with the Prime Minister's Decision on the management of border trade activities with countries sharing a border and with the documents guiding the implementation thereof. The Ministry of Finance shall provide specific regulations on the separate customs procedures applicable to this type.

Chapter V

HANDLING OF CASES OF REFUSAL TO RECEIVE GOODS

Article 95. Refusal to receive goods

1. The consignee named on the bill of lading may refuse to receive the goods in the following cases:

a) Cases where the goods do not conform to the goods purchase and sale contract as prescribed in Article 39 of the Commercial Law;

b) The goods do not conform to the bonded warehouse lease contract, or the consignor fails to properly perform the terms stipulated in the bonded warehouse lease contract.

2. The customs authority shall not impose sanctions where the consignee refuses to receive the goods before the time of notification of the channel assignment result for the customs declaration; where the refusal is made after that time, it shall be handled in accordance with law.

Article 96. Handling of the refusal to receive goods

1. Upon detecting that the consignor has failed to properly perform the contents of the purchase and sale contract or of the bonded warehouse lease contract, if the consignee refuses to receive the goods, it shall submit to the customs authority a dossier comprising:

a) A written notice of the refusal to receive the goods, clearly stating the reason for the refusal and proposing a handling option (re-export, destruction, or confiscation and auction);

b) Documents proving that the consignor has failed to properly perform the contents of the purchase and sale contract or of the bonded warehouse lease contract;

c) The consignor's written notice and request for handling (if any).

Where the consignor has sent the goods to the wrong address, the consignee shall send a written notice of the refusal to receive the goods to the customs authority.

2. Place for notifying the refusal to receive goods:

a) Where the goods are under customs inspection and supervision at the border gate, the consignee shall notify the Border-gate Sub-department of Customs;

b) Where the goods have been transported to a bonded warehouse, a CFS warehouse or an off-border-gate customs inspection location, the consignee shall notify the Sub-department of Customs where the declaration was registered.

3. Based on the dossier of request of the consignee, the Sub-department of Customs supervising the goods shall coordinate with the Customs Control Team in conducting a physical inspection of the entire consignment in order to classify and handle it under the guidance in Clause 4 of this Article.

4. Classification and handling

The classification and handling of goods which the consignee named on the bill of lading has refused to receive shall comply with the Circular of the Minister of Finance providing for the handling of backlogged goods in customs supervision areas. In addition, a number of supplementary guidelines are as follows:

a) In case of re-export: Based on the dossier of request of the consignee, the Sub-department of Customs supervising the goods shall supervise the actual export of the goods out of the territory of Vietnam right at the border gate of import;

b) In case of handling by destruction: The Customs Department shall organise the destruction. The destruction costs shall be deducted from the consignee's deposit or paid by the bonded warehouse owner;

c) In case of confiscation and liquidation sale: The Customs Department shall issue the confiscation decision and organise the liquidation sale. The entire proceeds from the sale of the goods, after deduction of the expenses as prescribed, must be remitted into the State budget.

Chapter VI

PROCEDURES FOR THE ESTABLISHMENT, RELOCATION, EXPANSION, REDUCTION AND TERMINATION OF OPERATION OF CUSTOMS PROCEDURE LOCATIONS; INSPECTION LOCATIONS FOR EXPORTED AND IMPORTED GOODS IN THE INLAND; AND EXTENDED AIR CARGO TERMINALS

Article 97. Customs procedure locations at ports of export and import of goods established in the inland (inland ports)

1. Conditions for establishment:

a) It has been included in the planning of the inland port system announced by the Prime Minister;

b) It must have an area of 10 ha or more;

c) It ensures the working conditions for the customs authority, such as working offices, a place for inspecting goods, a place for installing equipment serving customs inspection and supervision, and a warehouse for storing exhibits of violations;

d) The warehouses and yards must have solid hard fences ensuring separation from the surrounding areas and must be equipped with a camera system, electronic scales and other devices to serve the customs clearance of goods. Goods entering and leaving the warehouses and yards must be managed by a computer system connected to the customs authority.

2. Dossier for establishment:

a) An application for establishment (using Form No. 03 in Appendix IX issued together with this Circular): 01 original;

b) The written approval of the Ministry of Transport for the establishment of the inland port (except where the inland port has already been announced by the Ministry of Transport in the planning): 01 original;

c) The business registration certificate covering the warehousing and yard business line: 01 photocopy.

3. Order of establishment:

a) The enterprise shall send the dossier of application for establishment to the Customs Department of the locality where the customs procedure location is situated;

b) Within 10 working days from the date of receipt of a complete and valid dossier, the Customs Department shall:

b.1) Inspect the dossier;

b.2) Conduct a field survey of the warehouses and yards;

b.3) Assess the satisfaction of the conditions prescribed in Clause 1 of this Article; give its proposed opinions and send a report enclosed with the dossier to the General Department of Customs.

c) Within 10 working days from the date of receipt of the report enclosed with the dossier, the General Department of Customs shall complete the appraisal, report the results and submit them to the Minister of Finance for a decision on the establishment of the customs procedure location; where the conditions for establishment are not satisfied, the General Department of Customs shall issue a written reply to the Customs Department and to the enterprise.

4. Termination of operation of a customs procedure location at a port of export and import of goods established in the inland.

a) Cases of termination of operation:

a.1) The Customs Department issues a written request for termination of operation because the conditions on customs inspection and supervision and the conditions for establishment prescribed in Clause 1 of this Article are not satisfied;

a.2) The enterprise issues a written request for termination of operation;

a.3) Upon the expiry of 06 months from the date of the establishment decision, the enterprise fails to put the location into operation without a legitimate reason;

a.4) Within 01 year, the enterprise commits 03 administrative violations of customs law relating to the management and supervision of goods at the customs procedure location at a port of export and import of goods established in the inland and is sanctioned for administrative violations in the form of a fine, the fine level for each occasion exceeding the sanctioning competence of the Director of the Sub-department of Customs.

b) The General Department of Customs shall examine and submit to the Ministry of Finance for a decision on the termination of operation of the customs procedure location at a port of export and import of goods established in the inland, on the basis of the report and proposal of the Customs Department or the written request of the enterprise.

5. Where an enterprise wishes to reduce or expand the area of, or to relocate, the customs procedure location at a port of export and import of goods established in the inland, and the conditions prescribed in Clause 1 of this Article are satisfied, it shall prepare a dossier and send it to the Customs Department; the dossier comprises:

a) An official letter requesting the relocation, expansion or reduction: 01 original;

b) A diagram of the warehouses and yards in the area to be relocated, expanded or reduced: 01 photocopy;

c) Lawful documents on the right to use the warehouses and yards to be relocated or expanded: 01 photocopy.

The order of and procedures for relocation, expansion and reduction shall be carried out in the same manner as the procedures for the establishment of a customs procedure location at a port of export and import of goods established in the inland prescribed in Clause 3 of this Article. In particular, the expansion or reduction of the area of the location shall be decided by the General Department of Customs.

6. Where the name of the owner of the customs procedure location at a port of export and import of goods established in the inland, the establishment of which has been decided by the Ministry of Finance, changes due to a change in the name stated on the business registration certificate, the enterprise shall send a written notice to the Sub-department of Customs managing the location for monitoring.

7. Where the ownership of a customs procedure location at a port of export and import of goods established in the inland is transferred, the operation of the old location shall be terminated and a new customs procedure location at a port of export and import of goods established in the inland shall be established in accordance with this Article.

Article 98. Off-border-gate customs procedure locations

1. Conditions for establishment

a) It is included in the Ministry of Finance's planning of the system of off-border-gate customs procedure locations;

b) It has an area of 01 (one) ha or more;

c) It ensures the working conditions for the customs authority, such as working offices, a place for inspecting goods, a place for installing equipment (electronic scales, scanners, etc.), and a warehouse for storing exhibits of violations;

d) The warehouses and yards must have solid hard fences ensuring separation from the surrounding areas and must be equipped with a camera system, electronic scales and other devices for the prompt customs clearance of goods. Goods entering and leaving the warehouses and yards must be managed by a computer system connected to the supervision system of the customs authority.

2. Dossier for establishment:

a) An application for establishment (using Form No. 03 in Appendix IX issued together with this Circular): 01 original;

b) The written approval of the People's Committee of the province/city where the customs procedure location is situated: 01 original;

c) The business registration certificate covering the warehousing and yard business line: 01 photocopy.

3. The establishment, termination, relocation, expansion, reduction, transfer of ownership or change of the owner's name of an off-border-gate customs procedure location shall be carried out in the same manner as for a customs procedure location at a port of export and import of goods established in the inland prescribed in Clauses 3, 4, 5, 6 and 7 of Article 97 of this Circular.

Article 99. Extended air cargo terminals

1. Conditions for establishment:

a) An extended air cargo terminal shall be established in a locality where the following areas exist:

a.1) An area adjacent to an international civil airport;

a.2) An industrial park, a hi-tech park or an export processing zone.

The above areas must be no more than 50 km from the international civil airport.

b) It has a minimum area of 2,000 m2 (including warehouses, yards and auxiliary works);

c) The warehouse owner is an enterprise established in accordance with law and has a system of warehouses and yards for storing exported and imported goods within the international airport area which is no more than 50 km from the area where the extended air cargo terminal is established;

d) It ensures the working conditions for the customs authority, such as working offices, a place for inspecting goods, a place for installing equipment (scanners, electronic scales, etc.), and a warehouse for storing exhibits of violations;

đ) The warehouses and yards are separated from the surrounding areas by a system of solid hard walls and fences; there are separate areas for storing exported goods and imported goods;

e) The warehouse owner must have a system of accounting books and information technology applications to manage the goods received into, dispatched from, stored in and remaining in the warehouse. The warehouse must be equipped with a surveillance camera system meeting the customs authority's standards for the supervision of goods received into, dispatched from and remaining in the warehouse.

2. Dossier for establishment:

a) An application for establishment (using Form No. 03 in Appendix IX issued together with this Circular): 01 original;

b) The written approval of the Ministry of Transport for the establishment of the extended air cargo terminal: 01 original;

c) The written approval of the provincial or municipal People's Committee regarding the site for the construction of the extended air cargo terminal: 01 original;

d) The business registration certificate covering the warehousing and yard business line: 01 photocopy;

đ) Documents proving the lawful land use right: 01 photocopy.

3. The establishment, termination, relocation, expansion, reduction, transfer of ownership or change of the owner's name of an extended air cargo terminal shall be carried out in the same manner as for a customs procedure location at a port of export and import of goods established in the inland prescribed in Clauses 3, 4, 5, 6 and 7 of Article 97 of this Circular.

Article 100. Centralised inspection locations

1. Conditions for establishment:

A centralised inspection location invested in and built by the customs authority, or invested in and built by an enterprise engaged in the warehousing and yard business, must satisfy the following conditions:

a) Position: attached to the head office of the Sub-department of Customs (if it is the inspection location of 01 Sub-department of Customs); no more than 20 km from the head office of the managing Sub-department of Customs (if it is a location shared by several Sub-departments of Customs);

b) Regarding area: the inspection location of one Sub-department of Customs must have a minimum area of 5,000 m2; an inspection location shared by several Sub-departments of Customs must have a minimum area of 10,000 m2;

c) Regarding physical facilities and equipment:

c.1) Ensuring the working conditions for the customs authority, such as working offices, a place for inspecting goods, a place for installing equipment (electronic scales, scanners, etc.), and a warehouse for storing exhibits of violations;

c.2) The warehouses and yards must have solid hard fences ensuring separation from the surrounding areas and must be equipped with surveillance cameras;

c.3) Goods entering and leaving the warehouses and yards must be managed by a computer system connected to the customs authority.

2. Dossier for establishment:

a) Where the centralised inspection location has the customs authority as its investor:

a.1) An application for establishment (using Form No. 03 in Appendix IX issued together with this Circular): 01 original;

a.2) The land use right certificate: 01 photocopy.

b) Where the centralised inspection location has a business enterprise as its investor:

b.1) An application for establishment (using Form No. 03 in Appendix IX issued together with this Circular): 01 original;

b.2) Documents proving the land use right: 01 photocopy;

b.3) The business registration certificate covering the warehousing and yard business line: 01 photocopy;

3. Order of establishment:

a) The enterprise shall send the dossier of application for establishment to the Customs Department of the locality where the centralised inspection location is situated;

b) Within 10 working days from the date of receipt of a complete and valid dossier, the Customs Department shall:

b.1) Inspect the dossier;

b.2) Conducting a field survey of the warehouse and yard;

b.3) Assessing the satisfaction of the conditions prescribed in Clause 1 of this Article; giving its proposals and sending a report enclosed with the dossier to the General Department of Customs.

c) Within 05 working days from the date of receipt of the report enclosed with the dossier, the General Department of Customs shall examine it and issue a decision on the establishment of the centralised inspection location; where the conditions for establishment are not satisfied, it shall send a written reply to the Customs Department and the enterprise.

4. Termination of operation of a centralised inspection location.

a) Cases of termination of operation:

a.1) The Customs Department issues a written request for termination of operation on the grounds of failure to satisfy the conditions for customs inspection and supervision and the conditions for establishment prescribed in Clause 1 of this Article;

a.2) The enterprise issues a written request for termination of operation;

a.3) Upon expiry of the time limit of 06 months from the date of the establishment decision, the enterprise has not put the location into operation without a legitimate reason;

a.4) Within 01 year, the enterprise commits 03 administrative violations of customs law relating to the management and supervision of goods at the centralised inspection location and is sanctioned for the administrative violations in the form of a fine, the fine level for each violation exceeding the sanctioning competence of the Director of the Sub-department of Customs.

b) The General Department of Customs shall decide on the termination of operation of a centralised inspection location on the basis of the report and proposal of the Customs Department or the written request of the enterprise.

5. Where an enterprise wishes to reduce or expand the area of, transfer the ownership of, or relocate a centralised inspection location, and the conditions prescribed in Clause 1 of this Article are satisfied, it shall compile a dossier and send it to the Customs Department; the dossier comprises:

a) An official letter requesting the relocation, expansion or reduction: 01 original;

b) A diagram of the warehouse and yard of the area to be relocated, expanded or reduced: 01 copy;

c) Lawful documents on the right to use the warehouse and yard to be relocated or expanded: 01 copy.

The order of and procedures for relocation, expansion and reduction shall be carried out in the same manner as the procedures for the establishment of a centralised inspection location prescribed in Clause 3 of this Article. In particular, the expansion or reduction of the area of the location shall be decided by the Customs Department.

6. Where the name of the owner of a centralised inspection location whose establishment has been decided by the General Department of Customs is changed due to a change in the name stated on the business registration certificate, the enterprise shall send a written notice to the Sub-department of Customs managing the location for monitoring.

7. In the case of transfer of ownership of a centralised inspection location, the termination of operation of the old location and the establishment of a new location shall be carried out in accordance with this Article.

Article 101. Locations for gathering and inspection of exported and imported goods at the border

1. Conditions for establishment:

a) Being located within a border-gate economic zone or a border-gate area falling under the area of control of the customs authority;

b) Regarding area: There must be a minimum area of 5,000m2;

c) Ensuring working conditions for the customs authority, such as working offices, a place for goods inspection, a place for installing equipment (electronic scales, scanners, etc.) and a warehouse for storing exhibits of violations;

d) The warehouse and yard must have a solid hard fence ensuring separation from the surrounding area and must be equipped with a surveillance camera system;

đ) Goods entering and leaving the warehouse and yard must be managed by a computer system connected to the customs authority.

2. Dossier for establishment:

a) An application for establishment (made according to Form No. 03, Appendix IX issued together with this Circular): 01 original;

b) Documents proving the land use right: 01 copy;

c) A business registration certificate covering the warehousing business line: 01 copy.

3. The establishment, termination, relocation, expansion, reduction, transfer of ownership or change of the owner's name of a location for gathering and inspection of exported and imported goods at the border shall be carried out in the same manner as for a centralised inspection location prescribed in Clauses 3, 4, 5, 6 and 7 of Article 100 of this Circular.

Article 102. Locations for the inspection of goods at construction sites or at production establishments or factories

1. An inspection location is a place for gathering imported machinery, equipment, raw materials, components and supplies used for the construction of factories or works, the implementation of investment projects, or serving the production of goods or of exported goods.

2. Order of establishment:

a) The enterprise shall send a written request for recognition of the location for the inspection of goods at the construction site, production establishment or factory, enclosed with a design diagram of the goods inspection area, to the Customs Department of the locality where the works, production establishment or factory is located;

b) Within 05 working days from the date of receipt of a complete dossier from the enterprise, the Customs Department shall: examine the dossier, conduct a field survey of the warehouse and yard and issue a decision on recognition; the decision on recognition shall be valid for a period of 02 years from the date of its issuance; upon expiry of this time limit, if the enterprise sends a written request for extension, the Customs Department shall examine and consider extending the validity of the decision, and the extension period shall not exceed 02 years from the date of issuance of the extension decision.

Where the location proposed for recognition fails to meet customs inspection requirements, a written reply shall be sent to the enterprise.

3. The enterprise shall be responsible for arranging the premises and means serving the inspection at the construction site or the place of production, and may only bring the goods into production, construction or installation after the customs authority has decided on customs clearance.

4. Upon completion of the construction or installation, or where the production establishment or factory no longer needs to request the customs authority to conduct physical inspection of exported and imported goods at these locations, the enterprise shall send a written request to the Customs Department for the termination of operation of these locations.

Chapter VII

DUTY EXEMPTION, CONSIDERATION OF DUTY EXEMPTION, DUTY REDUCTION, DUTY REFUND AND OTHER PROVISIONS ON TAX ADMINISTRATION FOR EXPORTED AND IMPORTED GOODS

Section 1. Cases of duty exemption and duty exemption procedures

Article 103. Cases of duty exemption

1. Goods temporarily imported for re-export or temporarily exported for re-import for participation in fairs, exhibitions or product introductions; machinery, equipment and professional instruments temporarily imported for re-export or temporarily exported for re-import to serve work such as conferences, seminars, scientific research, sports competitions, cultural performances, artistic performances, and medical examination and treatment; components and spare parts temporarily imported to serve the replacement or repair of foreign seagoing vessels or aircraft; machinery and equipment temporarily imported for re-export to serve the testing and research and development of products; and other machinery, equipment and professional instruments temporarily imported for re-export or temporarily exported for re-import for a definite period to serve work (except machinery and equipment temporarily imported for re-export that are eligible for duty exemption under Clause 17 of this Article or for consideration of duty refund guided in Clause 9 of Article 114 of this Circular), shall be exempt from import duty upon temporary importation and from export duty upon re-exportation, in the case of goods temporarily imported for re-export, or exempt from export duty upon temporary exportation and from import duty upon re-importation, in the case of goods temporarily exported for re-import.

Goods eligible for duty exemption under this Clause shall be subject to duty if the time limit for temporary import - re-export or temporary export - re-import prescribed in Decree No. 08/2015/ND-CP is exceeded.

2. Goods being movable assets of Vietnamese or foreign organisations and individuals brought into Vietnam or taken abroad within the prescribed limits, including:

a) Goods being movable assets of foreign organisations and individuals permitted to reside and work in Vietnam under an invitation of a competent State authority, or taken abroad upon expiry of the period of residence and work in Vietnam;

b) Goods being movable assets of Vietnamese organisations and individuals permitted to be taken abroad for business and work purposes shall, upon expiry of the period and re-importation into Vietnam, be exempt from duty in respect of the assets that had been taken abroad;

c) Goods being movable assets of families and individuals being Vietnamese settling abroad who are permitted to return to Vietnam for settlement, or taken abroad when they are permitted to settle abroad; goods being movable assets of foreigners brought into Vietnam when they are permitted to settle in Vietnam, or taken abroad when they are permitted to settle abroad.

In particular, automobiles and motorcycles in use of families and individuals brought into Vietnam when they are permitted to settle in Vietnam shall be exempt from import duty for only one unit of each type.

The determination of goods being movable assets shall comply with Clause 5 of Article 5 of the Law on Export Duty and Import Duty and the documents guiding its implementation.

3. Goods exported or imported by foreign organisations and individuals entitled to diplomatic privileges and immunities in Vietnam shall comply with the Ordinance on Privileges and Immunities for Diplomatic Missions, Consular Posts and Representative Offices of International Organisations and the documents detailing and guiding the implementation of this Ordinance.

4. Goods exported or imported for processing under a contract shall be exempt from export duty and import duty in accordance with Clause 4 of Article 12 of Decree No. 87/2010/ND-CP, comprising:

a) Goods exempt from duty under a processing contract include:

a.1) Raw materials imported or exported for processing;

a.2) Supplies imported or exported for use in the production or processing process (paper, chalk, drawing pens, marking pens, garment pins, printing ink, glue brushes, screen printing frames, erasers, polishing oil, etc.);

a.3) Goods imported or exported as samples serving the processing;

a.4) Machinery and equipment imported or exported to directly serve the processing as agreed upon in the processing contract. Upon expiry of the term of performance of the processing contract, they must be re-exported or re-imported. If they are not re-exported or re-imported, duty must be declared and paid in accordance with regulations. Where they are left as gifts or presents, the exemption from export duty and import duty shall be handled under the guidance in Clause 4 of Article 107 of this Circular;

a.5) Processed products returned for export (if subject to export duty);

a.6) Finished products imported for attachment to processed products or for packaging together with processed products to form a synchronous item for export abroad; components and spare parts imported for the warranty of exported processed products shall be exempt from duty in the same manner as raw materials and supplies imported for processing if they fully satisfy the following conditions:

a.6.1) They are stated in the processing contract or in an annex to the processing contract;

a.6.2) They are managed in the same manner as raw materials and supplies imported for processing.

a.7) Goods imported for processing that are permitted to be destroyed in Vietnam in accordance with law and for which the procedures prescribed in this Circular have been fully carried out.

b) For raw materials and supplies self-supplied from sources produced by the processor itself or purchased on the Vietnamese market that are subject to export duty, when carrying out the procedures for the export of processed products (including products exported in the form of on-the-spot export and import), the customs declarant shall declare and calculate the export duty on such self-supplied raw materials and supplies on the customs declaration for the export of the processed products;

c) Goods exported abroad for processing for the Vietnamese party shall be exempt from export duty; upon re-importation into Vietnam, import duty must be paid on the products after processing (duty shall not be calculated on the value of the supplies and raw materials that were sent abroad for processing under the signed processing contract; the import duty rate shall be calculated according to the imported products after processing; the origin of the products shall be determined in accordance with the regulations on origin of the Ministry of Industry and Trade);

d) Equipment, machinery, raw materials, supplies and processed products paid by the foreign party in lieu of processing remuneration shall, upon importation, be subject to import duty in accordance with regulations;

đ) Scrap and defective products falling within the use norms, consumption norms and loss rates of the processing type, which satisfy the provisions of Article 30 of Decree No. 187/2013/ND-CP and are agreed upon in the processing contract, shall be treated for import duty purposes in the same manner as scrap and defective products of the type of import of raw materials and supplies for the production of exports guided in Article 71 of this Circular.

5. Goods exported or imported within the duty-free luggage allowance of persons on exit or entry; goods sent via express delivery services within the duty-free limits prescribed by the Government and the Prime Minister.

a) Goods exported or imported within the duty-free luggage allowance of persons on exit or entry:

a.1) For persons on exit: Except for articles on the List of goods banned from export or subject to conditional export, other items being the luggage of persons on exit shall not be subject to any allowance limit;

a.2) For persons on entry:

a.2.1) The duty-free allowance shall comply with the Prime Minister's regulations on the luggage allowance of persons on exit or entry and on duty-free imported gifts and presents;

a.2.2) Where imported goods exceed the duty-free allowance, import duty must be paid on the excess portion. If the total amount of duty payable on the excess portion is less than VND 100,000, the excess portion shall also be exempt from duty. A person on entry may choose the articles on which to pay duty where the accompanying luggage consists of many articles;

b) Goods sent via express delivery services:

Goods sent via express delivery services with a declared value within the duty-free limit shall comply with the Prime Minister's regulations on the value of imported goods sent via express delivery services that are exempt from duty. Where imported goods exceed the duty-free allowance, duty must be paid on the entire consignment; if the total amount of duty payable for the whole consignment is less than VND 50,000 (fifty thousand dong), the whole consignment shall be exempt from duty.

6. Goods traded or exchanged by border residents shall be exempt from export duty and import duty within the prescribed limits; if the limits are exceeded, duty must be paid on the excess portion.

The provisions on border residents and on the duty-free limits applicable to goods traded or exchanged by border residents shall comply with the Prime Minister's regulations.

7. Goods imported to create fixed assets of an investment project in a field entitled to import duty incentives prescribed in Appendix I issued together with Decree No. 87/2010/ND-CP, or in a geographical area entitled to import duty incentives under relevant laws as prescribed in the Appendix on the List of geographical areas entitled to enterprise income tax incentives issued together with the Government's Decree No. 218/2013/ND-CP of December 26, 2013 detailing and guiding the implementation of the Law on Enterprise Income Tax, Decree No. 91/2014/ND-CP of October 1, 2014 amending and supplementing a number of articles of the Decrees on taxes, and the Government's Decree No. 53/2010/ND-CP of May 19, 2010 providing for geographical areas entitled to investment incentives and enterprise income tax incentives applicable to newly established administrative units resulting from the Government's adjustment of administrative boundaries; and goods imported for investment projects funded by official development assistance (ODA), shall be exempt from import duty, including:

a) Equipment and machinery, if they fully satisfy the following conditions:

a.1) Being conformable with the investment field, objectives and scale of the investment project;

a.2) Satisfying the provisions on fixed assets in Circular No. 45/2013/TT-BTC of April 25, 2013 of the Ministry of Finance;

b) Specialised means of transport within a technological line that cannot yet be produced domestically; means of transport for carrying workers, comprising automobiles of 24 seats or more and watercraft:

b.1) The list of specialised means of transport that can be produced domestically, serving as the basis for the duty exemption mentioned at this Point, shall comply with the regulations of the Ministry of Planning and Investment;

b.2) The list or the criteria for determining specialised means of transport within a technological line, serving as the basis for the duty exemption mentioned at this Point, shall comply with the regulations of the Ministry of Science and Technology.

c) Components, details, detached parts, mounting spare parts, moulds and accompanying accessories for synchronous assembly with the equipment, machinery and means of transport eligible for duty exemption mentioned at Points a and b of this Clause, if they fall under one of the following two conditions:

c.1) Being components, details or parts of equipment, machinery or means of transport that are imported in a detached state;

c.2) Being components, details, detached parts, mounting spare parts, moulds or accessories imported for the assembly or connection of machinery and equipment with one another so as to ensure the normal operation of the machinery and equipment system.

d) Raw materials and supplies that cannot yet be produced domestically and are used for the manufacture of equipment and machinery within a technological line, or for the manufacture of the components, details, detached parts, mounting spare parts, moulds and accompanying accessories mentioned at Point c of this Clause for synchronous assembly with the equipment and machinery mentioned at Point a of this Clause.

The list of raw materials and supplies that can be produced domestically, serving as the basis for the duty exemption mentioned at this Point, shall comply with the regulations of the Ministry of Planning and Investment;

e) Construction supplies that cannot yet be produced domestically.

The list of construction supplies that can be produced domestically, serving as the basis for the duty exemption mentioned at this Point, shall comply with the regulations of the Ministry of Planning and Investment.

8. Plant varieties and animal breeds permitted to be imported for the implementation of investment projects in the fields of agriculture, forestry and fishery.

The list of plant varieties and animal breeds permitted to be imported, serving as the basis for the duty exemption mentioned in this Clause, shall comply with the regulations of the Ministry of Agriculture and Rural Development.

9. The exemption from import duty for the imported goods mentioned in Clauses 7 and 8 of this Article shall also apply to cases of expansion of project scale, technology replacement and technological renewal.

10. First-time duty exemption for goods being equipment imported under the list prescribed in Appendix II issued together with Decree No. 87/2010/ND-CP to create fixed assets of projects entitled to import duty incentives, or of projects funded by official development assistance (ODA), investing in hotels, offices, apartments for lease, houses, trade centres, technical services, supermarkets, golf courses, tourist resorts, sports areas, entertainment areas, medical examination and treatment establishments, training, culture, finance, banking, insurance, auditing and consultancy services.

Projects with imported goods eligible for the first-time duty exemption prescribed in this Clause shall not be entitled to duty exemption under the other Clauses of this Article.

11. Goods imported to serve petroleum activities, including:

a) Equipment and machinery satisfying the conditions mentioned at Point a of Clause 7 of this Article; specialised means of transport necessary for petroleum activities; means of transport for carrying workers, comprising automobiles of 24 seats or more and watercraft; including components, details, detached parts, mounting or replacement spare parts, moulds and accompanying accessories for synchronous assembly with, or synchronous use together with, the above-mentioned equipment, machinery, specialised means of transport and means of transport for carrying workers, which satisfy the conditions mentioned at Point c of Clause 7 of this Article.

The list or the criteria for determining specialised means of transport necessary for petroleum activities, serving as the basis for the duty exemption mentioned at this Point, shall comply with the regulations of the Ministry of Science and Technology;

b) Supplies necessary for petroleum activities that cannot yet be produced domestically.

The list of supplies necessary for petroleum activities that can be produced domestically, serving as the basis for the duty exemption mentioned at this Point, shall comply with the regulations of the Ministry of Planning and Investment;

c) Medical equipment and emergency medicines used on drilling rigs and floating works, as certified by the Ministry of Health;

d) Office equipment serving petroleum activities;

đ) Other goods temporarily imported for re-export serving petroleum activities.

Where the goods referred to in this Clause are imported by subcontractors or other organisations and individuals, including direct importation, entrusted importation, bidding, leasing and sub-leasing, etc., for supply to organisations and individuals conducting petroleum prospecting, exploration and extraction activities under petroleum service contracts or goods supply contracts, they shall also be exempt from import duty.

12. Goods of shipbuilding establishments shall be exempt from export duty in respect of exported seagoing ship products and exempt from import duty in respect of:

a) Machinery and equipment for the creation of fixed assets satisfying the conditions specified at Point a of Clause 7 of this Article;

b) Means of transport included in the technological line for the creation of fixed assets.

The list of, or criteria for determining, means of transport included in the technological line serving as the basis for implementing the duty exemption referred to at this Point shall comply with the regulations of the Ministry of Science and Technology;

c) Raw materials, supplies and semi-finished products serving shipbuilding which cannot yet be domestically produced.

The list of raw materials, supplies and semi-finished products serving shipbuilding which can already be domestically produced, serving as the basis for implementing the duty exemption referred to at this Point, shall comply with the regulations of the Ministry of Planning and Investment.

13. Import duty shall be exempted for raw materials and supplies imported to directly serve the production of software products which cannot yet be domestically produced.

The list of raw materials and supplies directly serving the production of software products which can already be domestically produced, serving as the basis for implementing the duty exemption referred to in this Clause, shall comply with the regulations of the Ministry of Planning and Investment.

14. Import duty shall be exempted for goods imported for direct use in scientific research and technological development activities, including: machinery, equipment, spare parts, supplies and means of transport which cannot yet be domestically produced, and technologies which cannot yet be created domestically; documents, books, newspapers, scientific journals and electronic sources of information on science and technology.

The list of machinery, equipment, spare parts, supplies, means of transport and technologies used directly in scientific research and technological development activities which can already be domestically produced, serving as the basis for implementing the duty exemption referred to in this Clause, shall comply with the regulations of the Ministry of Planning and Investment.

15. Import duty shall be exempted for a period of 05 years from the date of commencement of production in respect of raw materials, supplies and components which cannot yet be domestically produced and are imported for the production activities of investment projects in:

a) Sectors in which investment is specially encouraged as prescribed in Appendix I issued together with the Government's Decree No. 87/2010/ND-CP dated August 13, 2010 (import duty exemption shall not be granted to projects manufacturing or assembling automobiles, motorcycles, air conditioners, heaters, refrigerators, washing machines, electric fans, dishwashers, disc players, audio systems, electric irons, kettles, hair dryers, hand dryers, alcoholic beverages, beer, cigarettes and the goods items decided by the Prime Minister);

b) Areas with extremely difficult socio-economic conditions as prescribed in the Appendix on the List of areas eligible for enterprise income tax incentives issued together with the Government's Decree No. 218/2013/ND-CP dated December 26, 2013 detailing and guiding the implementation of the Law on Enterprise Income Tax, Decree No. 91/2014/ND-CP dated October 1, 2014 amending and supplementing a number of articles of the Decrees on taxes, and Decree No. 53/2010/ND-CP dated May 19, 2010 providing for areas eligible for investment incentives and enterprise income tax incentives applicable to newly established administrative units resulting from the Government's adjustment of administrative boundaries (import duty exemption shall not be granted to projects manufacturing or assembling automobiles, motorcycles, air conditioners, heaters, refrigerators, washing machines, electric fans, dishwashers, disc players, audio systems, electric irons, kettles, hair dryers, hand dryers, alcoholic beverages, beer, cigarettes and the goods items decided by the Prime Minister).

The date of commencement of production used as the basis for the import duty exemption for a period of 05 years guided in this Clause shall be the date on which the organisation or individual actually commences production activities, as certified by the management board of the industrial park, export processing zone, hi-tech park or economic zone, etc. where the enterprise is operating, or as certified by the local Department of Industry and Trade of the locality where the project is located in case the organisation or individual does not operate in the aforesaid zones.

The list of raw materials, supplies and components which can already be domestically produced, serving as the basis for implementing the duty exemption referred to in this Clause, shall comply with the regulations of the Ministry of Planning and Investment.

The taxpayer must pay duty in full as prescribed on the quantity of duty-exempt imported raw materials, supplies and components in excess of production needs upon expiry of the 05-year duty exemption period.

16. Goods produced, processed, recycled or assembled in a non-tariff zone without using raw materials or components imported from abroad shall be exempt from import duty when imported into the domestic market. Where raw materials or components imported from abroad are used, import duty must be paid upon importation into the domestic market; the bases and method of calculating import duty shall comply with the guidance in Clause 2 of Article 40 of this Circular.

17. Machinery, equipment and means of transport imported into Vietnam by foreign contractors under the mode of temporary import for re-export in order to implement ODA projects in Vietnam shall be exempt from import duty upon temporary import and from export duty upon re-export. Upon expiry of the period of construction of the works or projects, the foreign contractor must re-export the aforesaid goods. If such goods are not re-exported but are liquidated or transferred in Vietnam, the permission of the competent State authority must be obtained and import duty must be declared and paid as prescribed.

Particularly, automobiles of under 24 seats and automobiles designed to carry both passengers and cargo equivalent to automobiles of under 24 seats shall not be subject to the mode of temporary import for re-export. Foreign contractors wishing to import such vehicles into Vietnam for use must pay import duty as prescribed. Upon completion of the construction of the works, foreign contractors must re-export abroad the vehicles they have imported and shall be refunded the import duty already paid. The refund level shall comply with the guidance in Clause 9 of Article 114 of this Circular.

18. Goods being raw materials, supplies and components which cannot yet be domestically produced and are imported to serve the production activities of investment projects in border-gate economic zones shall be exempt from duty in accordance with the Prime Minister's regulations on financial mechanisms and policies applicable to border-gate economic zones and the documents guiding the implementation thereof.

19. Goods imported for sale at duty-free shops in accordance with the Decision of the Prime Minister shall comply with separate guidance of the Ministry of Finance.

Where promotional goods or trial goods are supplied free of charge by the foreign party to the duty-free shop for sale together with the goods sold at the duty-free shop, no import duty shall be calculated on such promotional goods and trial goods. Both promotional goods and trial goods shall be subject to the supervision and management of the customs authority in the same manner as goods imported for sale at duty-free goods shops.

20. Duty exemption in special cases as prescribed in Clause 20 of Article 12 of the Government's Decree No. 87/2010/ND-CP dated August 13, 2010.

21. Goods exempt from import duty under international treaties.

22. Certain other guidance:

a) Where an entity is eligible for import duty exemption for the creation of fixed assets referred to in this Article but does not import the goods and is permitted to receive goods already exempt from import duty transferred from another organisation or individual in Vietnam, the receiving organisation or individual shall be exempt from import duty and, at the same time, import duty shall not be retrospectively collected from the transferring organisation or individual, on the condition that the transfer price does not include import duty;

b) Where an organisation or individual imports goods under entrustment or wins a bid for the importation of goods (the goods supply price under the entrustment contract or the winning bid price under the bid-winning decision not including import duty) for supply to entities enjoying import duty exemption incentives as prescribed from Clause 7 to Clause 18 of this Article, the goods imported under entrustment or under the winning bid shall also be exempt from import duty;

c) Where goods and equipment imported for the creation of fixed assets of an investment-incentive project have been granted import duty incentives according to the sector or area eligible for investment incentives in accordance with relevant law, but the project owner transfers them to another organisation or individual (change of the project owner), they shall continue to be exempt from import duty if all of the following conditions are fully satisfied:

c.1) At the time of the transfer, the Law on Export and Import Duties and its implementing guidance documents still provide that the project falls within a sector or area eligible for investment incentives;

c.2) The transfer price of the machinery and equipment creating the fixed assets of the project does not include import duty;

c.3) The transferee organisation or individual (the new owner of the project) is the investor of the transferred project as recorded in the adjusted Investment Certificate.

Within 10 days from the date of the transfer, the transferring project owner and the transferee organisation or individual must declare the transfer to the customs authority where the list of duty-exempt goods of the project was registered.

d) Where a finance leasing company imports machinery, equipment and means of transport for lease to entities enjoying import duty exemption incentives as prescribed in Clause 7, Clause 9, Clause 11, Clause 12 and Clause 14 of this Article, such goods shall also be exempt from import duty in the same manner as if directly imported by the project owner, provided that all of the following conditions are satisfied:

d.1) The lease price under the finance lease contract does not include import duty;

d.2) The duty-exempt imported goods shall be deducted from the list of duty-exempt goods and the duty-exempt goods monitoring and deduction sheet of the investment-incentive project drawn up by the owner of the investment-incentive project.

Upon termination of the finance lease contract, if the finance-leased goods which have been exempt from duty are not used for the investment-incentive project for the purpose declared upon importation, the finance leasing company must declare and pay duty in accordance with the guidance in Article 21 of this Circular. The investment-incentive project may not import goods to replace the finance-leased goods which have been exempt from import duty.

đ) For investment-encouraged projects which were granted an investment licence or an investment incentive certificate before the effective date of Decree No. 87/2010/ND-CP with export duty and import duty incentive levels higher than the incentive levels guided in Decree No. 87/2010/ND-CP, such incentive levels shall continue to be applied if all of the following conditions are fully satisfied:

đ.1) The investment licence or investment incentive certificate remains valid and the investment incentive provisions have not been changed.

The incentive levels recorded in the investment licence or investment incentive certificate are consistent with the provisions of law at the time of issuance of the investment licence or investment incentive certificate;

đ.2) The list of duty-exempt goods has been registered as prescribed.

Where the investment licence or investment incentive certificate provides export duty and import duty incentive levels lower than the incentive levels provided in Decree No. 87/2010/ND-CP, the incentive levels provided in Decree No. 87/2010/ND-CP shall be enjoyed for the remaining incentive period of the project.

Article 104. Registration of the list of exported and imported goods eligible for duty exemption

1. Cases in which the list of duty-exempt exported and imported goods must be registered:

The goods referred to in Clause 1, Clause 4 and Clause 5 of Article 12 of Decision No. 72/2013/QD-TTg and Clauses 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 18 and 21 of Article 103 of this Circular.

2. The list of duty-exempt exported and imported goods must be consistent with the business lines, investment sectors, objectives, scale and capacity of the project, and shall be drawn up once for the entire project, or drawn up for each phase of implementation of the project or each work item of the project (if the Investment Certificate issued by the competent authority, the techno-economic feasibility study or the scientific and technical documents of the project, etc. show that the project is implemented in phases or by work items), or drawn up for each complex or line where the goods constitute a system of complexes and lines of equipment and machinery.

Where the list already registered for the entire project or for each phase, work item, work, complex or line contains errors or needs to be changed, the customs declarant may amend it, on the condition that documents and materials must be submitted to the customs authority before the time of importation of the goods to prove that the supplementation or adjustment is consistent with the needs of the project.

3. The person registering the list of duty-exempt exported and imported goods: the organisation or individual using the goods (the project owner, the owner of the shipbuilding establishment, etc.) shall be the person registering the list of duty-exempt exported and imported goods (using Form No. 13/ĐKDMMT/TXNK in Appendix VI issued together with this Circular in the case of registration of a paper-based list of duty-exempt goods). Where the project owner does not directly import the duty-exempt goods but the main contractor, a subcontractor or a finance leasing company imports the goods, such contractor or finance leasing company shall use the list of duty-exempt goods registered by the project owner with the customs authority.

4. Place of registration of the list

The Customs Department of the locality where the investment project is implemented, for projects in respect of which the Customs Department of the locality of implementation of the investment project can be determined; or the Customs Department of the locality where the head office is located, for projects in respect of which the Customs Department of the locality of implementation of the investment project cannot be determined; or the nearest Customs Department, for provinces and cities where there is no customs authority. The Director of the Customs Department shall select and assign a unit with sufficient capacity to carry out the registration of the list of duty-exempt exported and imported goods.

Where a Customs Department performs customs management in respect of several provinces, in addition to the list-registering unit mentioned above, the Director of the Customs Department shall consider and decide to assign the Sub-department of Customs performing customs management in the province where the investment project is located to carry out the registration of the list of duty-exempt exported and imported goods for the projects located in that province.

5. Registration dossier

When carrying out the registration of the list of duty-exempt exported and imported goods with the customs authority, the person registering the list of goods shall submit and produce to the customs authority a dossier comprising:

a) An official letter requesting registration of the list of duty-exempt exported and imported goods, clearly stating the quantity of goods and the reasons for requesting duty exemption, made according to the form issued together with this Circular (Form No. 14/CVĐKDMMT/TXNK in Appendix VI issued together with this Circular): 01 original to be submitted;

b) The list of exported and imported goods eligible for duty exemption, in the case where the list is not registered on the System: 02 originals to be submitted, together with 01 monitoring and deduction sheet (using Form No. 15/PTDTL/TXNK in Appendix VI issued together with this Circular).

6. The bases for the customs declarant to declare and register the list of duty-exempt exported and imported goods with the customs authority include:

a) The sector eligible for import duty incentives or the area eligible for import duty incentives, in accordance with relevant law;

b) The lists of goods issued by competent authorities, depending on each of the following specific cases:

b.1) The list of machinery, equipment, replacement spare parts, specialised means of transport, raw materials, supplies and semi-finished products which can already be domestically produced, in accordance with the regulations of the Ministry of Planning and Investment;

b.2) The list of, or criteria for determining, specialised means of transport within the technological line, of the Ministry of Science and Technology;

b.3) The list of plant varieties and animal breeds permitted for importation, of the Ministry of Agriculture and Rural Development;

b.4) The list of groups of equipment eligible for import duty exemption only for the first time as prescribed in Appendix II and Article 12 of Decree No. 87/2010/ND-CP;

b.5) The list or determination criteria of the Ministry of Science and Technology in respect of specialised means of transport necessary for petroleum activities;

b.6) The certification of the Ministry of Health in respect of medical equipment and emergency medicines used on drilling rigs and floating structures;

b.7) The list or determination criteria of the Ministry of Science and Technology in respect of goods being specialised means of transport within the technological line for the creation of fixed assets of shipbuilding establishments;

b.8) The list of machinery, equipment, spare parts, supplies, means of transport and technologies used directly in scientific research and technological development activities which can already be domestically produced, serving as the basis for determining goods serving scientific research and technological development, issued by the Ministry of Planning and Investment.

7. Time of registration of the list: Before registering the first customs declaration of exported or imported goods of the project, work item, project phase or expanded project.

8. Responsibilities of the taxpayer:

a) To carry out the registration and amendment of the list of duty-exempt goods via the customs electronic data processing system (except where the registration of the list via the System cannot yet be carried out):

a.1) The taxpayer shall fully declare the information of the list of duty-exempt goods according to the standard criteria and format and send it to the System;

a.2) To submit the documents included in the dossier for registration or amendment of the list of duty-exempt goods as prescribed in this Article;

a.3) To receive feedback information from the customs authority via the System;

a.4) To retain the documents relating to the basis for determining duty-exempt exported and imported goods and to produce them to the customs authority and competent authorities upon inspection and examination as prescribed.

b) To determine by itself the use needs and to draw up the list of duty-exempt exported and imported goods in accordance with relevant regulations;

c) To be liable before the law for the accurate and truthful declaration of the imported goods items in the list of duty-exempt goods and for the use of such goods for the correct duty-exemption purpose.

9. Responsibilities of the customs authority:

a) The customs authority shall be responsible for receiving and inspecting the dossier and processing it within a maximum of 10 working days from the date of receipt of the dossier, specifically as follows:

a.1) Where it is found that the goods are not eligible for duty exemption as prescribed, the list of duty-exempt exported and imported goods shall not be registered and a written reply shall be given to the enterprise.

Where it is found that the project falls within a sector or area eligible for investment incentives but the goods in the registered list of duty-exempt exported and imported goods are not consistent with the objectives and scale of the project, the enterprise shall be guided and notified so that it may adjust the list of duty-exempt exported and imported goods;

a.2) Where there are not yet sufficient grounds to determine that the goods are not eligible for duty exemption under Point a.1 above, the contents self-declared by the person registering the list shall be accepted and recorded in the monitoring book, and a certification stamp shall be affixed to 02 copies of the list of duty-exempt exported and imported goods and 01 monitoring and deduction sheet (01 copy of the list of duty-exempt exported and imported goods and 01 monitoring and deduction sheet shall be handed to the taxpayer for production to the customs authority for deduction when carrying out customs procedures for the goods actually exported or imported, and the issuing customs authority shall retain 01 copy of the list of duty-exempt exported and imported goods) as prescribed, in the case of registration of a paper-based list;

a.3) Where, at the time of registration of the list of duty-exempt goods, there are not yet sufficient grounds to determine that the goods satisfy the conditions prescribed at Point a and Point c of Clause 7 of Article 103, the customs authority where the list is registered shall make a note in the list and in the monitoring and deduction sheet in order to carry out inspection and comparison upon importation or to carry out a post-clearance audit;

a.4) To give comments and make notes in the list of duty-exempt goods on the level and results of the inspection of the list registration dossier so that the Sub-department of Customs where export or import procedures are carried out may conduct inspection and comparison upon importation or may organise a post-clearance audit.

b) Where the registration of the list of imported goods eligible for duty exemption is carried out via the customs data processing system:

b.1) The customs authority shall receive and inspect the dossier and process it in accordance with this Article;

b.2) Issue a general management code and enter complete information on the processing result into the System;

b.3) Notify the processing result to the customs declarant through the System.

c) Reporting regime:

Once every 3 months, no later than the 10th day of the first month of the following quarter, the Customs Department where the List of duty-free imports is registered shall make a statement of the cases in which the List of duty-free goods has been registered at its unit and report it to the General Department of Customs using Form No. 16/BCTHDMMT/TXNK in Appendix VI issued together with this Circular;

d) The Director of the Customs Department where the duty-free list is registered shall organise coordination with competent authorities to collect information serving the inspection of the dossier for registration of the duty-free list prescribed in Point a of this Clause, and shall conduct a post-clearance audit to determine whether the goods declared by the organisation or individual as exempt from import duty are in fact used for the purposes for which the exemption was granted, and shall handle the matter in accordance with regulations if the organisation or individual commits a violation.

The customs authority shall inspect all cases of goods imported duty-free under international treaties within 03 years from the time of registration of the duty-free list or the time of importation of the duty-free goods.

10. Where, after the customs authority has certified the registration of the List of duty-free goods and the deduction monitoring sheet, errors are detected in the declaration on the List (the quantity of goods exceeds the actual scale of the project; the type of goods is not consistent with the objectives and intended use of the goods, etc.), the customs authority where the List is registered shall be responsible for:

a) Notifying the registrant of the List so that the List may be adjusted in accordance with regulations;

b) Inspecting the adjustment and updating the processing result into the registered List according to the actual objectives and scale of the project;

c) Collecting duty on the quantity of duty-free imported goods that exceeds the quantity and types stated in the new List after adjustment.

11. Where the investment certificate of an investment project is revoked by a competent authority:

a) The customs authority where the List of duty-free exports and imports is registered shall be responsible for:

a.1) Deleting the List of duty-free exports and imports from the system after reviewing, checking and backing it up outside the system under the guidance of the General Department of Customs.

Where the List of duty-free exports and imports was registered in paper form, the issued List of duty-free exports and imports shall be revoked;

a.2) Notifying customs authorities nationwide to cease carrying out duty exemption procedures under the issued List of duty-free exports and imports.

b) The customs authorities that have granted duty exemption for the project under the revoked List shall collect duty on the goods already exempted from duty in accordance with regulations.

12. Where the List of duty-free exports and imports is registered in paper form and the organisation or individual loses the List of duty-free exports and imports and the deduction monitoring sheet, then on the basis of the request of the organisation or individual and the confirmation of the other provincial Customs Departments that the organisation or individual has lost the List of duty-free exports and imports and the deduction monitoring sheet, the customs authority where the organisation or individual registered the duty-free List shall carry out a specific inspection and re-issue the List of duty-free exports and imports and the deduction monitoring sheet for the quantity of goods of the project not yet exported or imported.

The inspection and re-issuance of the List of duty-free exports and imports and the deduction monitoring sheet shall be carried out as follows:

a) Dossier of application for re-issuance:

a.1) The enterprise's official letter requesting re-issuance of the List of duty-free exports and imports and the deduction monitoring sheet, clearly stating the reason for the loss of the List of duty-free exports and imports and the deduction monitoring sheet;

a.2) The copy of the List of duty-free exports and imports and the deduction monitoring sheet held by the customs authority where the export or import procedures for the last shipment were carried out before the loss (01 photocopy certified by the customs authority of importation).

b.2) Where the deduction monitoring sheet is lost:

b.2.1) Based on the dossier declaring the loss of the deduction monitoring sheet and the request for re-issuance of the organisation or individual, the customs authority shall:

b.2.1.1) The customs authority carrying out the re-issuance shall notify the Customs Departments of provinces and cities of the cancellation of the deduction monitoring sheet that was issued but has been lost; at the same time, before considering re-issuance, it shall request the Customs Departments to issue documents certifying the quantity of goods that the organisation or individual has exported or imported duty-free under the issued List and deduction monitoring sheet (clearly stating the numbers of the List and the deduction monitoring sheet and the date of issuance);

b.2.1.2) Within 10 days from the date of receipt of the document of the customs authority carrying out the re-issuance, the customs authorities of provinces and cities shall be responsible for: inspecting and comparing the dossiers of exported and imported goods and the export-import data system, determining the quantity of goods exported or imported duty-free under the List of duty-free exports and imports and the deduction monitoring sheet that were issued and have now been lost, and sending a written certification to the customs authority carrying out the re-issuance; suspending the processing of duty exemption for subsequent shipments under the lost List of duty-free exports and imports and deduction monitoring sheet until the List of duty-free exports and imports and the deduction monitoring sheet are re-issued.

b.2.2) After receiving all written certifications of the Customs Departments on the quantity of goods that the organisation or individual has exported or imported under the issued List of duty-free exports and imports and deduction monitoring sheet, the customs authority carrying out the re-issuance shall:

b.2.2.1) Consolidate the quantity of goods that the organisation or individual has exported or imported duty-free under the issued List of duty-free exports and imports and deduction monitoring sheet;

b.2.2.2) Inspect and determine the quantity of goods of the project that have been exempted from export duty or import duty and the use of the duty-free imported goods before re-issuing the lost deduction monitoring sheet;

b.2.2.3) Re-issue a new deduction monitoring sheet for the remaining quantity of goods not yet exported or imported under the lost deduction monitoring sheet;

b.2.2.4) Clearly write on the re-issued deduction monitoring sheet: “RE-ISSUED FOR THE 1ST TIME”;

b.2.2.5) Handle the violation of the regulations on retention of dossiers and documents.

The time limit for settlement shall be within 05 working days from the date of receipt of all written certifications of the Customs Departments.

Within 01 year from the date of re-issuance of the List and the deduction monitoring sheet, the customs authority shall conduct a post-clearance audit of the projects for which re-issuance was requested.

Article 105. Dossiers and procedures for duty exemption

1. The duty exemption dossier is the customs dossier under the guidance of this Circular.

For cases where the taxpayer faces difficulties due to objective causes and other cases eligible for exemption from export duty or import duty as prescribed by the Government, there must additionally be a written certification of a competent authority on the objective reason for requesting exemption from export duty or import duty.

2. Duty exemption procedures:

a) For cases where registration of the List of duty-free exports and imports is not required:

a.1) The taxpayer shall self-calculate and declare the amount of duty exempted for each item (except for goods exported or imported under the processing type) and the customs declaration in the same manner as in the case where duty must be paid. Based on the duty exemption dossier and the amount of duty proposed for exemption, and comparing them with the current regulations, the customs authority shall carry out duty exemption procedures for each customs declaration in accordance with regulations.

Where the customs authority inspects and determines that the exported or imported goods are not eligible for duty exemption as declared, it shall carry out the procedures to collect duty and impose penalties for the violation (if any) in accordance with regulations;

a.2) Where the taxpayer faces difficulties due to objective causes and in other cases eligible for exemption from export duty or import duty as prescribed by the Government:

a.2.1) The taxpayer shall self-determine the amount of duty proposed for exemption and send a document (together with the relevant dossier) to the General Department of Customs requesting that it report to the Ministry of Finance for submission to the Prime Minister for consideration of duty exemption;

a.2.2) The General Department of Customs shall re-examine the entire dossier. If the dossier is incomplete or the reason for requesting duty exemption needs further clarification, it shall issue a document requesting supplementation. After there are sufficient objective grounds, the General Department of Customs shall draft an official letter reporting to the Ministry of Finance for submission to the Prime Minister;

a.2.3) Based on the direction of the Prime Minister, the Ministry of Finance shall issue a written notice to the taxpayer and the relevant customs authority for implementation;

a.2.4) The customs authority where the export or import procedures for the goods are carried out shall grant exemption from export duty or import duty for the quantity of goods for which the Prime Minister has permitted duty exemption, or shall collect duty in full in accordance with the direction of the Prime Minister.

b) For cases where registration of the List of duty-free exports and imports is required:

b.1) The taxpayer and the customs authority shall comply with the guidance in Point a.1 of Clause 2 of this Article;

b.2) The System shall automatically deduct the quantity of exported or imported goods corresponding to the quantity of goods in the List of duty-free goods.

Where the List of duty-free exports and imports is registered in paper form, in addition to the customs procedures under the guidance in Point a.1 of Clause 2 of this Article, the customs authority shall update the quantity and monitor the deduction of the goods that have been exported or imported duty-free on the original deduction monitoring sheet of the taxpayer and sign for certification in accordance with regulations, and shall retain 01 photocopy of the List of duty-free exports and imports and of the deduction sheet on which the names and quantities of the goods exempted from export duty or import duty have been clearly stated, together with the export or import dossier (including the case where goods of a duty-exempt entity are transferred to another duty-exempt entity).

Where duty-free importation is made by assembly or production line and the goods must be imported in multiple shipments in order to be assembled into a complete assembly or production line, so that deduction by the quantity of goods at the time of importation cannot be carried out, the deduction shall be made after the importation of the goods of the assembly or production line has been completed, as follows:

The organisation or individual shall import the shipments for assembling each assembly or production line of machinery and equipment at 01 Sub-department of Customs and shall estimate the time for completing the importation of the assembly or production line.

At the time of importation, the organisation or individual must declare in detail the quantity and the specific names of the goods actually imported and clearly state which assembly or machinery production line the goods belong to in the registered List of duty-free goods.

Within 15 days from the completion of the importation of the last shipment of each assembly or production line, the organisation or individual shall be responsible for consolidating the customs declarations already made for importation so that the customs authority may inspect and deduct the quantity of each assembly or production line of machinery and equipment on the deduction monitoring sheet.

The Director of the Customs Department shall consider and decide on each specific case in which deduction by the quantity of goods at the time of importation cannot be carried out, and shall organise a post-clearance audit to determine whether the goods declared by the organisation or individual as exempt from import duty are in fact used for the proper purpose of serving the project in accordance with current regulations, and shall handle the matter in accordance with regulations if the organisation or individual commits a violation;

b.3) The customs authority shall grant duty exemption only in cases where the customs declaration is registered after the registration of the List. Where the customs declaration is registered before the date of registration of the List, the Director of the Customs Department where the export or import procedures are carried out shall coordinate with the Customs Department competent to register the List of duty-free exports and imports to consider and settle each specific case;

b.4) Within 30 days from the date on which the System has automatically deducted the entire corresponding quantity of exported or imported goods, the customs authority where the List of duty-free goods is registered shall be responsible for deleting the List of duty-free exports and imports from the system after reviewing, checking and backing it up outside the system under the guidance of the General Department of Customs.

Where the List of duty-free exports and imports is registered in paper form and the quantity of imported goods recorded in the deduction monitoring sheet has been used up, the customs authority where the last procedures are carried out shall certify this on the original deduction monitoring sheet of the customs declarant, retain 01 photocopy, issue 01 photocopy to the customs declarant and send the original to the customs authority that issued the deduction monitoring sheet.

Where the customs authority at which the List is registered is also the customs authority where the last procedures are carried out, after certifying that the quantity of imported goods in the deduction monitoring sheet has been used up, it shall retain the original in order to inspect the importation and use of the duty-free goods, and shall issue 01 photocopy to the customs declarant.

3. The exemption of duty for exported or imported goods sent via express delivery services shall comply with the Circular of the Ministry of Finance providing for customs procedures for exported and imported goods sent via express delivery services.

Article 106. Reporting on and inspection of the use of duty-free imported goods

1. Time of reporting:

Annually, no later than the 90th day from the end of the fiscal year, the registrant of the duty-free List shall be responsible for reporting on the use of the duty-free imported goods during the fiscal year to the customs authority where the List of duty-free goods is registered.

2. Contents of the report:

a) The use of the imported goods that have been exempted from duty:

a.1) The quantity of imported goods used for the duty-free purpose;

a.2) The quantity of imported goods used for other purposes;

a.3) The quantity of imported goods remaining in stock, not yet used;

a.4) The accounting of fixed assets in respect of goods that have been exempted from import duty for the creation of fixed assets in accordance with Circular No. 45/2013/TT-BTC dated April 25, 2013 of the Ministry of Finance.

b) The deduction list of duty-free imported goods that the registrant of the duty-free List manages and monitors on its own.

The contents of the report shall follow Form No. 17/BCKT-NKMT/TXNK in Appendix VI issued together with this Circular.

3. Where the report is not submitted within the time limit, an administrative penalty shall be imposed in accordance with law. After 30 days from the expiry of the time limit for submission of the report, if the taxpayer has still not submitted the report, the customs authority shall update the information on the taxpayer's law compliance into the risk management system and conduct a post-clearance audit at the taxpayer's premises.

4. The customs authority where the duty-free List is registered shall:

a) Receive, review, analyse and archive reports on the use of duty-free goods;

b) Conduct inspection at the taxpayer's premises under the decision of the Director of the Customs Department. The inspection shall be carried out in accordance with Chapter VIII of this Circular;

c) Collect duty in full and impose penalties (if any) in the following cases:

c.1) Goods that have been exempted from duty as declared but are used for improper purposes;

c.2) Goods that are not eligible for duty exemption but were declared as being eligible for duty exemption and have been granted customs clearance according to the taxpayer's declaration;

c.3) The entire quantity of imported raw materials and supplies in excess of production requirements remaining in stock in respect of the duty-free imported goods within the period of 05 years prescribed in Clause 15 and Clause 18 of Article 103 of this Circular.

Section 2. Cases subject to consideration for duty exemption and procedures for consideration of duty exemption

Article 107. Cases subject to consideration for duty exemption

Exported or imported goods in the following cases shall be considered for exemption from export duty or import duty:

1. Imported goods that are goods used exclusively and directly for security and national defence purposes under specific plans approved by the managing Ministry, which have been registered and agreed upon with the Ministry of Finance (classified into two separate lists: the list funded by the central budget and the list funded by the local budget).

Particularly, goods used exclusively and directly for security and national defence purposes funded by the local budget shall be considered for duty exemption only if they are of a type that cannot yet be produced domestically. The basis for determining that goods are of a type that cannot yet be produced domestically, serving as the ground for consideration of duty exemption, is the List of goods that can be produced domestically as prescribed by the Ministry of Planning and Investment.

2. Imported goods that are goods used exclusively and directly for scientific research (except for the case prescribed in Clause 13 of Article 12 of Decree No. 87/2010/ND-CP) according to the specific list approved by the line-management Ministry.

3. Imported goods that are goods used exclusively and directly for education and training according to the specific list approved by the line-management Ministry.

4. Goods permitted to be exported or imported as gifts, presents or samples from foreign organisations or individuals to Vietnamese organisations or individuals or vice versa shall be considered for duty exemption in accordance with the regulations of the Prime Minister.

Where goods that are gifts, presents or samples have a value exceeding the above duty-free limit, duty must be paid on the excess portion. Except for the following cases, in which the entire value of the shipment shall be considered for duty exemption:

a) Where the units receiving the gifts or presents are public administrative and non-business agencies, socio-political organisations, socio-political-professional organisations, social-professional organisations, economic organisations or social organisations, and are permitted by their superior managing agency to receive the goods for use, duty exemption shall be considered on a case-by-case basis;

b) Goods that are gifts or presents for humanitarian or charitable purposes.

5. Raw materials, machinery and equipment imported under processing or production-for-export contracts that are totally damaged and no longer of any usable value due to natural disasters, fires or unexpected accidents shall be exempted from import duty, and value-added tax shall not be collected at the stage of importation (except for the case of enterprises damaged by acts of violation of law in certain localities during the HD981 drilling rig incident, for which the Ministry of Finance has issued different guidance, in which case that guidance shall apply), if all of the following conditions are satisfied:

a) The goods have been granted customs clearance and the competent authority has clearly determined that the damage was caused by a natural disaster, fire or unexpected accident, and the damage rate (total), with no remaining usable value;

b) The customs authority has inspected the accounting books, accounting documents and related documents and determined that the raw materials, machinery and equipment that were imported but were in fact damaged by a natural disaster, fire or unexpected accident have not been consumed on the Vietnamese market or exported abroad.

Where the raw materials, machinery and equipment imported and damaged by a natural disaster, fire or unexpected accident are insured and the insurer has compensated for the damage, including the import duty and value-added tax, exemption from import duty and non-collection of value-added tax shall not be granted.

Article 108. Dossier for consideration of duty exemption

1. For the cases subject to consideration for exemption mentioned in Clause 1, Clause 2, Clause 3 and Clause 4 of Article 107, the dossier for consideration of exemption comprises the following documents:

a) The official letter requesting consideration of duty exemption of the organisation or individual using the exported or imported goods, except for Point c.1 of this Clause, clearly stating the value, the amount of duty, the reason for consideration of duty exemption and the customs declaration number; where there are many different customs declarations, the customs declarations for which duty exemption is considered must be listed: submit 01 original;

b) The goods sale and purchase contract (if any): 01 photocopy;

c) Other documents, depending on each of the following specific cases:

c.1) An official letter requesting consideration of duty exemption issued by the Ministry of National Defence, the Ministry of Public Security or a unit authorised or delegated by the Ministry of National Defence or the Ministry of Public Security (clearly stating: the goods imported in service of security and national defence funded by the central or local budget; the quantity, category and value of the imported goods of each item on the List approved by the Ministry of National Defence or the Ministry of Public Security and agreed upon with the Ministry of Finance; the amount of duty and the customs declaration; where there are many different customs declarations, the customs declarations submitted for consideration of duty exemption must be listed (in the case of import in multiple shipments, a deduction monitoring sheet must be enclosed);

c.2) The import entrustment contract (in the case of entrusted import) or the notice of winning bid enclosed with the contract for the supply of goods (in the case of import through bidding), clearly stating that the payment price does not include import duty: submit 01 copy;

c.3) The decision approving the scientific research project and the List of goods required to be imported for the implementation of the project, issued by the line-management Ministry, for goods imported for specialised use directly in service of scientific research: submit 01 copy of the approval decision and 01 copy of the List of goods required to be imported for the implementation of the project, enclosed with the original for comparison (in the case of import in multiple shipments, a deduction monitoring sheet must be enclosed);

c.4) The decision approving the equipment investment project and the List of equipment under the project required to be imported, issued by the line-management Ministry, for goods imported for specialised use directly in service of education and training: submit 01 copy (in the case of import in multiple shipments, a deduction monitoring sheet must be enclosed);

c.5) For goods being gifts, presents or samples:

c.5.1) The notice, decision or agreement on the giving of gifts or presents; the notice or agreement on the sending of samples: submit 01 copy;

c.5.2) For goods subject to licensing, where temporarily imported goods are not re-exported in order to be given as presents or gifts to Vietnamese organisations or individuals, a licence of the competent authority is required and the goods must be within the quota prescribed by the Government;

c.5.3) The confirmation of the superior governing body permitting the receipt for use of duty-exempt goods, in the case of goods being gifts or presents to public administrative and non-business agencies, socio-political organisations, socio-political-professional organisations, social-professional organisations, economic organisations or social organisations operating on funds allocated by the State, with a value exceeding the quota for consideration of duty exemption.

2. Where materials, machinery and equipment imported under a processing or production-for-export contract are damaged as prescribed in Clause 5 of Article 107 of this Circular, the dossier for consideration of import duty exemption and non-collection of value-added tax at the import stage comprises the following documents:

a) An official letter requesting exemption from import duty and non-collection of value-added tax for materials, machinery and equipment imported under a processing or production-for-export contract which have been totally damaged and are no longer usable, clearly stating the cause of the damage, the loss ratio of the imported materials, machinery and equipment, the number of the customs declaration, the amount of duty requested to be exempted, and an undertaking to be liable before the law for the declaration: 01 original;

b) The record certifying the fire, made by the fire prevention and fighting police authority of the locality where the fire occurred; the written confirmation of the People's Committee of the commune, ward or township where the natural disaster or unexpected accident occurred: submit 01 original;

The above document shall be made immediately after the natural disaster, fire or unexpected accident occurs.

c) The inspection certificate issued by a trader providing assessment services, concerning the quantity of imported materials, machinery and equipment lost or the actual loss ratio of the imported goods, and concerning the condition of the goods being no longer usable: 01 copy;

d) The insurance contract and the notice of payment of indemnity by the insurer (if any): 01 copy;

đ) The confirmation of the insurer that the insurance contract does not include indemnity for duty: 01 copy.

Where insurance has not been purchased for the damaged consignment, the taxpayer must give an undertaking on the non-purchase of insurance in the request letter prescribed at Point a of this Clause.

3. In the case of declaration on a paper customs declaration, in addition to the documents referred to in Clause 1 and Clause 2 of this Article, the taxpayer shall additionally submit the customs declaration: 01 copy.

Article 109. Procedures and order for consideration of duty exemption

1. Submission and receipt of the dossier for consideration of duty exemption

a) The taxpayer shall submit the dossier to the customs authority competent to consider duty exemption as prescribed in Article 110 of this Circular. Where the competence to consider duty exemption lies with the Ministry of Finance, the taxpayer shall determine the amount of duty eligible for exemption and submit the dossier requesting consideration of duty exemption to the General Department of Customs.

For imported goods subject to consideration of duty exemption, the time limit for submitting the dossier for consideration of duty exemption shall be no later than 30 working days from the date of customs clearance or release of goods.

For materials, machinery and equipment imported under a processing or production-for-export contract which are damaged by a natural disaster, fire or unexpected accident, the time limit for submitting the dossier for consideration of duty exemption shall be no later than 30 working days from the date on which the competent authority confirms the extent of the damage;

b) Where the dossier for consideration of duty exemption is submitted directly at the customs authority, the customs officer shall receive it, affix the receipt stamp on the dossier, record the time of receipt of the dossier and record the number of documents contained in the dossier;

c) Where the dossier for consideration of duty exemption is submitted by post, the customs officer shall affix a stamp recording the date of receipt of the dossier and enter it in the clerical register of the customs authority;

d) Where the dossier for consideration of duty exemption is submitted by electronic transaction, the receipt, inspection and acceptance of the dossier for consideration of duty exemption shall be carried out by the customs authority through the electronic data processing system.

2. The customs authority shall be responsible for inspecting the dossier for consideration of duty exemption declared by the taxpayer and shall handle it as follows:

a) Where the dossier is not yet complete, it shall notify the taxpayer within 03 working days from the date of receipt of the dossier so that the dossier may be completed;

b) The customs authority shall be responsible for checking the conformity between the customs declaration on the System and the dossier requesting consideration of duty exemption.

Where the goods are imported in service of security and national defence purposes, when inspecting the dossier for consideration of duty exemption, the customs authority shall compare it against the List of goods for specialised use in service of security and national defence promulgated by the Ministry of Public Security or the Ministry of National Defence in accordance with the Government's regulations guiding the implementation of the Law on Export Duty and Import Duty;

c) Issue a decision on duty exemption in accordance with regulations, or notify the taxpayer of the reason why the goods are not subject to consideration of duty exemption and of the amount of duty payable, within 15 days from the date of receipt of a complete dossier, and impose penalties in accordance with current regulations (if any); where a physical inspection is required in order to have sufficient grounds to settle the dossier, this time limit may be extended to a maximum of 40 days from the date of receipt of a complete dossier.

Where, at the time of carrying out the customs procedures, the taxpayer submits a complete dossier as prescribed, the customs authority shall inspect the dossier, check the conditions for consideration of duty exemption and grant the duty exemption on the basis of the customs dossier submitted by the taxpayer, within the time limit for carrying out customs procedures prescribed in Article 23 of the Law on Customs;

d) For the case of materials, machinery and equipment imported under a processing or production-for-export contract being damaged, if the dossier is complete, the customs authority shall inspect the accounting books and the warehousing and ex-warehousing documents relating to the damaged consignment; and compare the taxpayer's business transactions in order to determine the actual damage and the extent of the damage to the imported materials, machinery and equipment, the cause of the damage being a natural disaster, fire or unexpected accident, and that the imported materials, machinery and equipment have been totally damaged, are no longer usable, have not been consumed on the domestic market and have not been exported.

The inspection shall be completed within 40 days from the date of receipt of the taxpayer's complete dossier.

If the inspection results determine that the imported materials, machinery and equipment satisfy the conditions for exemption from and non-collection of duty as prescribed, the Customs Department of the place where the import procedures are carried out shall issue a decision on exemption from import duty and non-collection of value-added tax corresponding to the damaged goods, to serve as the basis for handling the refund of overpaid duty (if any) in accordance with regulations.

3. On the basis of the decision on duty exemption, the customs authority where the customs declaration is registered shall liquidate the amount of duty exempted and make a note thereof in the data System of the customs authority.

Article 110. Competence to consider duty exemption

1. The Ministry of Finance shall consider duty exemption for goods being gifts or presents with a value exceeding the duty exemption quota prescribed in Clause 4 of Article 107 of this Circular.

2. The General Department of Customs shall issue Decisions on duty exemption for goods imported in service of security and national defence purposes.

3. The Customs Department of the place where the import procedures are carried out shall consider duty exemption in the following cases:

a) Goods for specialised use in service of scientific research or education and training;

b) Goods being materials, machinery and equipment imported under a processing or production-for-export contract which are damaged.

4. The Sub-department of Customs of the place where the import procedures are carried out shall grant duty exemption for goods being gifts, presents or samples within the duty exemption quota prescribed by the Prime Minister.

Section 3. Cases eligible for consideration of duty reduction and procedures for consideration of duty reduction

Article 111. Cases eligible for consideration of duty reduction

1. Exported or imported goods which, while under the supervision of the customs authority, are damaged or lost, as certified by a competent assessing agency or organisation, shall be considered for a duty reduction corresponding to the actual loss ratio of the goods.

2. Materials, machinery and equipment imported under a processing or production-for-export contract which are partially damaged or remain usable following a natural disaster, fire or unexpected accident shall be granted a reduction of import duty and of value-added tax at the import stage corresponding to the loss ratio (except in the case of enterprises suffering damage caused by law-breaking acts in certain localities during the HD981 drilling rig event, for which other guidance of the Ministry of Finance exists, in which case such guidance shall apply), provided that all of the following conditions are satisfied:

a) Customs clearance has been granted and the competent authority has clearly determined that there is actual damage caused by a natural disaster, fire or unexpected accident, and the damage ratio;

b) The customs authority has inspected the accounting books, accounting documents and related documents and determined that the goods have not been consumed on the Vietnamese market or exported abroad.

Where the imported materials, machinery and equipment damaged by a natural disaster, fire or unexpected accident were insured and the insurer has paid indemnity for the damage, including the import duty and value-added tax, no reduction of import duty or value-added tax shall be granted.

Article 112. Dossier for consideration of duty reduction

1. The taxpayer shall submit the following documents:

a) An official letter of the taxpayer requesting consideration of duty reduction, clearly stating the type of goods, the quantity, the value, the amount of duty, the reason for requesting the duty reduction and the number of the customs declaration; where there are many types of goods under many different customs declarations, the types of goods and the customs declarations submitted for consideration of duty reduction must be listed; together with an undertaking to declare accurately and to provide a correct dossier requesting duty reduction: submit 01 original.

For the case of materials, machinery and equipment imported under a processing or production-for-export contract being damaged as prescribed in Clause 2 of Article 111 of this Circular: the official letter requesting consideration of the reduction of import duty and value-added tax must clearly state the cause of the damage, the loss ratio of the imported materials, machinery and equipment, the amount of duty requested to be reduced, and an undertaking to bear all liability before the law for the declaration;

b) The record certifying the cause of the damage, made by the competent authority of the area where the damage occurred, such as: the record certifying the fire, made by the fire prevention and fighting police authority of the locality where the fire occurred; the written confirmation of the provincial People's Committee that a natural disaster, fire or unexpected accident caused damage to the imported materials, machinery and equipment: 01 original, for the case prescribed in Clause 2 of Article 111 of this Circular;

c) The inspection certificate issued by a trader providing assessment services, concerning the quantity of goods lost or the actual loss ratio of the imported goods: submit 01 original;

d) The insurance contract and the notice of payment of indemnity by the insurer (if any): submit 01 copy;

đ) The contract or record of the compensation agreement of the carrier, in the case of a loss caused by the carrier (if any): submit 01 copy.

Where exported or imported goods are eligible for duty reduction as prescribed in Article 111 of this Circular but insurance has not been purchased, the dossier for consideration of duty reduction shall not include the documents referred to at Point d and Point đ of this Clause, and the taxpayer shall give an undertaking on the non-purchase of insurance in the request letter prescribed at Point a of this Clause; or, where the insurance contract does not include indemnity for duty, a confirmation of the insurer is required: 01 original.

2. In the case of customs declaration on a paper customs declaration, in addition to the documents referred to in Clause 1 above, the taxpayer shall additionally submit the customs declaration as prescribed in Clause 1 of Article 3 of this Circular: 01 copy.

Article 113. Order, procedures and competence for consideration of duty reduction

1. The order and procedures for consideration of duty reduction shall be carried out in the same manner as the order and procedures for consideration of duty exemption.

2. Competence to consider duty reduction: the Director of the Sub-department of Customs where the customs procedures are carried out shall have the competence to decide on the consideration of duty reduction.

Section 4. Duty refund and non-collection of duty; procedures for duty refund and non-collection of duty

Article 114. Cases eligible for duty refund

1. Imported goods on which import duty has been paid but which are still stored in warehouses or storage yards at a border gate and are under the supervision of the customs authority, and which are re-exported abroad.

2. Exported or imported goods on which export duty or import duty has been paid but which are not actually exported or imported.

3. Goods on which export duty or import duty has been paid but of which a smaller quantity is actually exported or imported.

4. Goods imported for delivery or sale to foreign parties through agents in Vietnam; goods imported for sale to means of transport of foreign carriers on international routes via Vietnamese ports and to Vietnamese means of transport on international routes in accordance with the Government's regulations.

5. Imported goods on which import duty has been paid and which are used for the production of goods exported abroad or exported into a non-tariff zone shall be granted a refund of import duty corresponding to the ratio of products actually exported, and export duty shall not be payable on exported goods which satisfy the conditions for being determined as processed entirely from imported raw materials and supplies, specifically determined as follows:

a) Exported goods produced entirely from imported raw materials and supplies shall not be subject to export duty. Where exported goods are produced from two sources, namely imported raw materials and supplies and raw materials and supplies of domestic origin, export duty shall be collected on the corresponding portion of raw materials and supplies of domestic origin used for the production of the exported products, at the export duty rate prescribed for such exported goods;

b) The types of supplies and raw materials eligible for a refund of import duty include:

b.1) Imported raw materials and supplies (including assembly components, semi-finished products and packaging) which directly constitute the substance of the exported products;

b.2) Raw materials and supplies which are directly involved in the process of producing the exported goods but are not directly transformed into the goods or do not constitute the substance of the products, such as: paper, chalk, drawing pens, marking pens, garment pins, printing ink, glue brushes, glue brooms, screen printing frames, erasers, polishing oil, etc.;

b.3) Complete products imported by organisations or individuals to be attached to exported products (packed together with exported products produced from imported raw materials and supplies, or packed together with exported products produced from domestically purchased raw materials and supplies) to form synchronous goods and exported abroad;

b.4) Components and spare parts imported for use as warranty goods for exported products;

b.5) Samples imported for the production of exported goods which, upon completion of the contract, have been re-exported and returned to the foreign customer.

c) The cases eligible for consideration of duty refund include:

c.1) Organisations and individuals importing raw materials and supplies for the production of exported goods, or arranging domestic processing (including processing in a non-tariff zone) or processing abroad, or engaging in joint production of exported goods and receiving the products back for export;

c.2) Organisations and individuals importing raw materials and supplies for the production of goods for domestic consumption which subsequently find an export market and put such raw materials and supplies into the production of exported goods and have actually exported the products (the maximum permitted period is 02 years from the date of registration of the customs declaration of the imported raw materials and supplies to the date of registration of the customs declaration of the exported goods being the final products using the raw materials and supplies of the customs declaration of imported goods for which the duty refund is requested);

c.3) Organisations and individuals importing raw materials and supplies (excluding complete products) for the performance of a processing contract (not supplied by the foreign party placing the processing order, but imported by the processing organisation or individual itself for the performance of the processing contract signed with the foreign customer) shall, upon actual export of the products, be considered for a refund of import duty in the same manner as for raw materials and supplies imported for the production of exported goods;

c.4) Organisations and individuals importing raw materials and supplies for the production of products and subsequently using such products to process exported goods under a processing contract with a foreign party;

c.5) Where organisations or individuals import raw materials and supplies to produce products and subsequently sell the products (complete or incomplete products) to other organisations or individuals for the direct production or processing of exported goods, then, after the organisations or individuals producing or processing the exported goods have exported the products abroad, the organisations or individuals which imported the raw materials and supplies shall be granted a refund of import duty corresponding to the portion used by such other organisations or individuals to produce the products actually exported, and provided that the following conditions are satisfied: the selling organisation or individual and the purchasing organisation or individual pay value-added tax by the credit method; the organisations or individuals have registered for and been granted a tax identification number; and there is a sales invoice for the purchase and sale of the goods between the two units;

c.6) Where organisations or individuals import raw materials and supplies to produce products and subsequently sell the products (complete or incomplete products) to other organisations or individuals for direct export in the form of component sets, they shall be considered for a refund of import duty corresponding to the ratio of the products (component sets) exported, if the conditions referred to at Point c.5 of this Clause and the following conditions are satisfied:

c.6.1) The product produced from the imported raw materials and supplies of the organisation or individual is one of the parts or components of the exported component set;

c.6.2) The organisation or individual purchases the product in order to combine it with the parts or components produced by that organisation or individual itself so as to constitute the exported component set.

c.7) Organisations and individuals import raw materials and supplies to produce products and subsequently sell the products (complete or incomplete products) to other organisations or individuals for direct export abroad. After the organisations or individuals which purchased the products from the producing organisations or individuals have exported the products abroad, the organisations or individuals which imported the raw materials and supplies shall be granted a refund of import duty corresponding to the quantity of products actually exported, provided that all the conditions referred to at Point c.5 of this Clause are satisfied;

c.8) An organisation or individual that imports raw materials and supplies for the production of goods sold to a foreign trader but delivers the goods to another organisation or individual in Vietnam as designated by the foreign trader shall be granted a refund of the import duty on the raw materials and supplies imported for the production of exported goods:

c.8.1) Conditions for a duty refund with respect to imported raw materials and supplies:

c.8.1.1) The on-the-spot imported goods must be further used for production for export or for processing under a processing contract with a foreign party (the customs authority shall continue to monitor tax administration with respect to the on-the-spot importing organisation or individual);

c.8.1.2) The type of declaration upon registration of the on-the-spot import shall be production for export (SXXK) or processing (GC) where the on-the-spot importing organisation or individual further produces or processes goods for export.

c.8.2) Where the customs authority has already collected import duty when the organisation or individual imported the raw materials and supplies from abroad into Vietnam and further collects import duty on the products upon on-the-spot export and import from the on-the-spot importing organisation or individual, the organisation or individual that imported the raw materials and supplies for the production of exported goods shall be considered for a refund of the import duty paid on such raw materials and supplies after the on-the-spot importing organisation or individual has paid the import duty on the on-the-spot imported products (excluding the condition prescribed at Point c.8.1.1 of this Clause).

c.9) Goods being raw materials and supplies imported for the production of exported goods as referred to at Points c.1 through c.7 of this Clause which have been exported abroad but have not actually been sold to foreign customers and remain in the organisation's or individual's own warehouse abroad, or are deposited in a bonded warehouse abroad or at a transhipment port abroad;

c.10) Goods being raw materials and supplies imported for the production of exported goods as referred to at Points c.1 through c.7 of this Clause which are not exported abroad but are exported into a non-tariff zone and are used within the non-tariff zone or have been further exported abroad shall be granted a refund of the import duty paid corresponding to the quantity of goods actually used within the non-tariff zone or actually further exported abroad;

d) Where one type of imported raw material or supply is used for production but two or more different products are obtained (for example: unshelled peanuts are imported and, after being put into processing, two products are obtained, namely Grade 1 peanut kernels and Grade 2 peanut kernels) and only one type of the products produced is exported, the organisation or individual shall be responsible for declaring and paying duty (if any) to the customs authority on the portion of imported raw materials and supplies corresponding to the goods not exported.

The amount of import duty to be refunded shall be determined by the allocation method according to the following formula:

In which:

d.1) The value of the exported products is determined as the quantity of products actually exported multiplied by (x) the dutiable value of the exported goods;

d.2) The total value of the products obtained is determined as the total of the value of the exported products and the sales turnover of the products (including scrap and defective products recovered in excess of the norms and excluding output value added tax) sold for domestic consumption.

Where an organisation or individual imports one type of raw material or supply for production but obtains two or more different products (for example: wheat is imported to produce wheat flour, wheat bran and wheat husk), and among the products obtained some are used to further produce exported goods while others are consumed domestically (for example: the wheat bran and wheat husk remaining from this process are subsequently sold for domestic consumption; the wheat flour is further used to produce instant noodles for export), then:

d.2.1) When calculating the “value of the exported products” and the “total value of the products obtained”, the portion of raw materials and supplies purchased domestically must be excluded (for example: exported instant noodle products, apart from the wheat flour component, contain other components being raw materials and supplies purchased domestically such as flavourings, seasonings, packaging, etc.);

d.2.2) In order to exclude the portion of raw materials and supplies purchased domestically constituting the exported products, the organisation or individual shall itself establish the norms for the portion of domestically purchased raw materials and supplies constituting one exported product in accordance with regulations. Where such norms are found to be doubtful, the duty refund authority may request an assessment by the specialised management agency in respect of that commodity, or take the lead in coordinating with the local tax authority (which issued the tax identification number to the organisation or individual) in conducting an inspection at the organisation or individual in order to re-determine the norms as a basis for considering and settling the duty refund for the organisation or individual.

đ) Where raw materials and supplies are imported for the production of exported goods, if the products are actually exported within the duty payment time limit, the import duty on the raw materials and supplies corresponding to the quantity of goods actually exported need not be paid.

6. Goods temporarily imported for re-export or goods temporarily exported for re-import, and goods imported under entrustment for a foreign party and subsequently re-exported, on which import duty or export duty has been paid, including the case where imported goods are re-exported into a non-tariff zone (for use within the non-tariff zone or for export abroad; except for the case of re-export into a special trade and economic zone, a trade-industrial zone or other economic zones, which shall comply with separate guidance of the Ministry of Finance), shall be considered for a refund of import duty and export duty and shall not be subject to import duty upon re-import or to export duty upon re-export (except for the case of duty exemption prescribed in Clause 1 of Article 103 of this Circular).

Where goods are temporarily imported for re-export or temporarily exported for re-import, if they have actually been re-exported or re-imported within the duty payment time limit, the import duty or export duty corresponding to the quantity of goods actually re-exported or re-imported need not be paid.

7. Goods which have been exported but must be re-imported into Vietnam shall be granted a refund of the export duty paid and shall not be subject to import duty.

a) The condition for being considered for a refund of the export duty paid and for non-payment of import duty is that the goods have not undergone any production, processing, repair or use abroad;

b) Where the exported goods are goods processed by Vietnamese organisations or individuals for a foreign party and eligible for exemption of import duty on raw materials and supplies, and must be re-imported into Vietnam for repair or reworking and thereafter re-exported to the foreign party, the customs authority managing and finalising the original processing contract shall continue the monitoring and management until all the reworked goods have been exported.

If the reworked goods are not exported, duty shall be handled as follows:

b.1) In the case of domestic consumption, duty must be declared and paid;

b.2) Where the goods are required to be destroyed, are permitted to be destroyed in Vietnam and have been destroyed under the supervision of the customs authority, they shall be exempt from duty in the same manner as destroyed scrap and defective products from processing.

c) Where the exported goods are goods produced from imported raw materials and supplies, or goods traded under temporary import for re-export (being subject to duty refund upon export), and must be re-imported into Vietnam but are not reworked and re-exported, the following shall apply:

c.1) The organisation or individual shall not be considered for a duty refund (or for non-collection of duty if the duty has not yet been paid) in respect of the portion of imported raw materials used to produce the exported goods which must be re-imported, or in respect of the goods which were re-exported but must now be re-imported;

c.2) Where the customs authority has already refunded the duty or issued a decision on non-collection of duty in respect of the portion of imported raw materials used to produce the exported goods which must be re-imported, or in respect of the goods which were re-exported but must now be re-imported, the taxpayer shall repay the amount of duty so refunded or not collected.

d) Where the exported goods which must be re-imported into Vietnam are still within the export duty payment time limit, the export duty corresponding to the quantity of goods actually re-imported need not be paid.

8. Imported goods which must be re-exported to the foreign owner, re-exported to a third country or re-exported into a non-tariff zone (for use within the non-tariff zone or for export abroad; except for the case of export into a special trade and economic zone, a trade-industrial zone or other economic zones, which shall comply with separate guidance of the Ministry of Finance) shall be considered for a refund of the import duty paid corresponding to the quantity of goods actually re-exported and shall not be subject to export duty.

a) Conditions for being considered for a refund of the import duty paid and for non-payment of export duty:

a.1) The goods have not undergone any production, processing, repair or use in Vietnam;

a.2) Where the imported goods do not conform to the contract, there must be a notice of the goods assessment results issued by an agency or organisation having the function and competence to assess exported and imported goods, or a written acceptance of the return of the goods by the foreign owner. With respect to the quantity of goods sent by the foreign party to replace the quantity of goods returned abroad, the taxpayer must declare and pay import duty in accordance with regulations;

a.3) The goods are exported into a non-tariff zone (except for the case of export into a special trade and economic zone, a trade-industrial zone or other economic zones, which shall comply with separate guidance of the Ministry of Finance) and are used within the non-tariff zone or have been further exported abroad.

b) In the case of alcoholic beverages, beer, tobacco or timber which are imported and subsequently re-exported, the customs authority shall carry out a physical inspection of the entire consignment upon export in order to verify the conformity of the exported goods with the goods previously imported;

c) Where the imported goods which must be re-exported are still within the import duty payment time limit, the import duty corresponding to the quantity of goods actually re-exported need not be paid.

9. Machinery, equipment, tools and means of transport of organisations and individuals permitted to be temporarily imported for re-export (except for the case of lease) for the implementation of investment projects, for construction and installation of works or in service of production, on which import duty has been paid, shall be granted a refund of the import duty upon re-export out of Vietnam or re-export into a non-tariff zone (for use within the non-tariff zone or for further export abroad).

The amount of import duty to be refunded shall be determined on the basis of the remaining use value of the machinery, equipment, tools and means of transport at the time of re-export, calculated according to the period of use and retention in Vietnam (counted from the date of registration of the temporary import declaration to the date of registration of the re-export declaration); where the use value has in fact been exhausted, no duty refund shall be granted. The taxpayer shall be responsible for making its own declaration and shall be liable before the law for the depreciation rate and the allocation of the value of the goods over the period of use and retention in Vietnam in accordance with the relevant provisions of law when requesting the customs authority to refund duty, so as to serve as the basis for calculating the ratio of the remaining use value of the goods. The rate of import duty refunded shall correspond to the ratio of the remaining use value of the goods.

Example: Company X temporarily imported machinery Y, 100% new, for the construction of a work and paid VND 100 million in import duty; after 03 years of use, it re-exported the machinery out of Vietnam. Company X declared a depreciation rate over the 03 years of 40%; the amount of import duty refunded corresponds to the remaining value ratio of 60% calculated on the amount of import duty paid: 60% x VND 100 million = VND 60 million.

Where organisations or individuals that have imported machinery, equipment, tools or means of transport reach the end of the temporary import time limit and must re-export them but have not yet done so and transfer them to another entity in Vietnam for continued management and use, such transfer shall not be regarded as export and no import duty refund shall be granted, and the receiving or purchasing entity shall not be required to pay import duty. When the goods are actually re-exported out of Vietnam, the original importer shall be granted a refund of the import duty in accordance with the guidance in this Clause.

10. With respect to exported and imported goods sent by foreign organisations or individuals to organisations or individuals in Vietnam through postal services and international express delivery services and vice versa, where the organisation or individual providing the service has paid duty but the goods cannot be delivered to the consignee and must be re-exported or re-imported, or are confiscated or destroyed in accordance with law, the duty amount paid shall be refunded in accordance with the relevant regulations.

11. Where organisations or individuals commit violations of the regulations in the customs domain and the goods under customs supervision and management are exhibits of the violation in respect of which a competent State agency issues a decision on confiscation of the goods, the export duty or import duty amount paid shall be refunded.

12. Exported and imported goods on which duty has been paid but which are subsequently granted duty exemption or duty refund under a decision of a competent State agency shall be granted a duty refund.

13. With respect to exported and imported goods still under customs supervision and management, where the customs declaration has been registered but, upon the customs authority's inspection for customs clearance, a violation is detected requiring compulsory destruction and the goods have been destroyed, a decision on non-payment of export duty and import duty (if any) shall be issued. The sanctioning of violations in respect of the export or import of goods contrary to regulations, requiring compulsory destruction, shall comply with the current provisions of law. The customs authority where the customs declaration for the exported or imported goods is registered shall retain the dossier on the destroyed goods and coordinate with the relevant functional agencies in supervising the destruction in accordance with the current provisions of law.

14. In the cases eligible for a refund of export duty or import duty guided in this Article, where the refundable duty amount is less than VND 50 (fifty) thousand per duty refund procedure for one duty refund dossier, the customs authority shall not accept the duty refund dossier and shall not refund such duty amount.

Article 115. Dossier for duty refund with respect to imported goods on which import duty has been paid but which remain in warehouses or storage yards at the border gate and are under customs supervision and are re-exported abroad

1. An official letter requesting a refund of duty on imported goods remaining in warehouses or storage yards at the border gate and under customs supervision which are re-exported abroad: 01 original, clearly stating:

a) The number of the import declaration for which the duty refund is requested; the names of the goods, the ordinal numbers of the goods lines and the quantity of goods on the customs declaration (in the case of a request for a refund of duty on part of a customs declaration); the number of the export declaration for which customs procedures have been completed;

b) The amount of import duty paid; the amount of import duty requested to be refunded;

c) The numbers of the payment documents in the case where payment has been made via a bank;

d) Information on the exported goods as prescribed in Article 53 of this Circular.

2. Where customs declaration is made on a paper customs declaration, 01 additional original of the customs declaration for the exported or imported goods which has been granted customs clearance shall be submitted as prescribed in Clause 1 of Article 3 of this Circular.

Article 116. Dossier for duty refund with respect to exported and imported goods on which export duty or import duty has been paid but which are not exported or imported

1. An official letter requesting a refund of duty on exported and imported goods on which export duty or import duty has been paid but which are not exported or imported: 01 original, clearly stating:

a) The number of the export or import declaration for which the duty refund is requested;

b) The amount of export duty or import duty paid; the amount of export duty or import duty requested to be refunded;

c) The numbers of the payment documents in the case where payment has been made via a bank;

d) Information on the goods not exported and not imported as prescribed in this Circular.

2. Where customs declaration is made on a paper customs declaration, 01 additional original of the customs declaration for the exported or imported goods shall be submitted as prescribed in Clause 1 of Article 3 of this Circular.

Article 117. Dossier for duty refund with respect to goods on which export duty or import duty has been paid but the quantity actually exported or imported is smaller

1. An official letter requesting a refund of duty on goods on which export duty or import duty has been paid but the quantity actually exported or imported is smaller: 01 original, clearly stating:

a) The number of the export or import declaration for which the duty refund is requested; the number of the post-clearance additional declaration (if any) or the number of the tax imposition decision (if any);

b) The amount of export duty or import duty paid; the amount of export duty or import duty requested to be refunded;

c) The numbers of the payment documents in the case where payment has been made via a bank;

d) Information on the exported goods as prescribed in Article 53 of this Circular.

2. Where customs declaration is made on a paper customs declaration, 01 additional original of the customs declaration for the exported or imported goods which has been granted customs clearance shall be submitted as prescribed in Clause 1 of Article 3 of this Circular.

Article 118. Dossier for duty refund with respect to goods imported for delivery or sale to foreign parties through agents in Vietnam; goods imported for sale to the vehicles of foreign carriers operating on international routes through Vietnamese ports and to Vietnamese vehicles operating on international routes as prescribed by the Government

1. For general cases:

a) An official letter requesting a refund of import duty: 01 original, clearly stating:

a.1) The number of the import declaration for which the duty refund is requested; the names of the goods; the ordinal numbers of the goods lines and the quantity of goods on the customs declaration (in the case of a request for a refund of duty on part of a customs declaration); the number of the export declaration (if any); the numbers of the contracts relating to the imported goods for which the duty refund is requested;

a.2) The amount of import duty paid; the amount of import duty requested to be refunded;

a.3) The numbers of the payment documents in the case where payment has been made via a bank;

a.4) Information on the exported goods as prescribed in Article 53 of this Circular.

b) Value added invoice: submit 01 copy;

c) Where customs declaration is made on a paper customs declaration, 01 additional original of the customs declaration for the exported or imported goods which has been granted customs clearance shall be submitted as prescribed in Clause 1 of Article 3 of this Circular.

2. For imported goods being beverages served on international flights:

a) The documents guided at Points a and c of Clause 1 of this Article;

b) The delivery and receipt note for beverages loaded onto the international flight, certified by the customs authority of the airport border gate: submit 01 copy.

3. For goods imported through a focal-point enterprise (for example: petrol, oil, etc.) which are permitted to be sold to a ship chandling enterprise for sale to foreign seagoing vessels and on which import duty has been paid, the import duty shall be refunded after the goods have been sold to the foreign seagoing vessels:

a) The documents guided as prescribed in Clause 1 of this Article;

b) A certification by the ship chandling enterprise of the quantity and value of the goods purchased from the focal-point importing enterprise which have actually been supplied to foreign seagoing vessels, together with a list of the payment documents of the foreign shipping lines: submit 01 original. The supplying enterprise shall be liable before the law for its certification.

Article 119. Dossier for duty refund with respect to goods imported for the production of goods exported abroad or exported into a non-tariff zone and actually used within the non-tariff zone or actually exported abroad, on which import duty has been paid.

1. Where an organisation or individual imports raw materials and supplies for the production of exported goods, or arranges for processing within the country (including processing in a non-tariff zone) or processing abroad; or where there is a joint arrangement for producing exported goods and receiving the products back for export:

a) An official letter requesting a refund of duty on raw materials and supplies imported for the production of exported goods: 01 original, clearly stating:

a.1) The number of the import declaration for which the duty refund is requested; the goods description, the ordinal number of the goods line and the quantity of goods on the customs declaration (in the case of a request for a partial refund of the customs declaration); the number of the export declaration; the number of the contract relating to the exported or imported goods for which the duty refund is requested;

a.2) The amount of import duty paid; the amount of import duty requested to be refunded;

a.3) The number of the payment document in cases where payment has been made via a bank;

a.4) Information on the exported goods as prescribed in Article 53 of this Circular.

b) Where the customs declaration is made on a paper customs declaration, an additional 01 original of the customs declaration of exported or imported goods that has been granted customs clearance shall be submitted as prescribed in Clause 1 of Article 3 of this Circular.

2. Where an organisation or individual imports raw materials and supplies for the manufacture of goods for domestic consumption and subsequently finds an export market and puts such raw materials and supplies into the manufacture of goods for export, and has actually exported the products abroad within a maximum period of 02 years from the date of registration of the customs declaration for the imported raw materials and supplies:

The duty refund dossier shall comply with the guidance in Clause 1 of this Article.

3. For raw materials and supplies (except finished products) imported for the performance of a processing contract which are not supplied by the foreign party placing the processing order but are imported by the organisation or individual undertaking the processing itself for the performance of the processing contract signed with the foreign party:

The duty refund dossier shall comply with the guidance in Clause 1 of this Article.

4. An organisation or individual that imports raw materials and supplies for the manufacture of products and then uses such products for the processing of goods for export under a processing contract with a foreign party:

a) An official letter requesting a duty refund for raw materials and supplies imported for the manufacture of goods for export: 01 original, clearly stating:

a.1) The number of the import declaration for which the duty refund is requested; the goods description; the ordinal number of the goods line and the quantity of goods on the customs declaration (in the case of a request for a partial refund of the customs declaration); the number of the export declaration; the number of the contract relating to the exported or imported goods for which the duty refund is requested;

a.2) The amount of import duty paid; the amount of import duty requested to be refunded;

a.3) The actual quantity of products manufactured by the organisation or individual and used for the manufacture of the processed products;

a.4) The number of the payment document in cases where payment has been made via a bank;

a.5) Information on the exported goods as prescribed in Article 53 of this Circular.

b) Where the customs declaration is made on a paper customs declaration, an additional 01 original of the customs declaration of exported or imported goods that has been granted customs clearance shall be submitted as prescribed in Clause 1 of Article 3 of this Circular.

5. Where an organisation or individual imports raw materials and supplies for the manufacture of products for sale to another organisation or individual that directly manufactures or processes goods for export, and the products have been exported

a) An official letter requesting a duty refund for raw materials and supplies imported for the manufacture of goods for export: 01 original, clearly stating:

a.1) The number of the customs declaration of imported goods for which the duty refund is requested; the goods description; the ordinal number of the goods line and the quantity of goods on the customs declaration (in the case of a request for a partial refund of the customs declaration); the number of the export declaration; the number of the contract relating to the exported or imported goods for which the duty refund is requested;

a.2) The amount of import duty paid; the amount of import duty requested to be refunded;

a.3) The quantity of manufactured goods sold;

a.4) The number of the payment document in cases where payment has been made via a bank;

a.5) Information on the exported goods as prescribed in Article 53 of this Circular.

b) The value added tax invoice between the two organisations or individuals: submit 01 copy;

c) Where the customs declaration is made on a paper customs declaration, an additional 01 original of the customs declaration of exported or imported goods that has been granted customs clearance shall be submitted as prescribed in Clause 1 of Article 3 of this Circular.

6. Where an organisation or individual imports raw materials and supplies to manufacture products for sale to another organisation or individual for direct export, and the organisation or individual that purchased the products from the manufacturing organisation or individual has exported the products abroad

a) An official letter requesting a duty refund for raw materials and supplies imported for the manufacture of goods for export: 01 original, clearly stating;

a.1) The number of the import declaration for which the duty refund is requested; the goods description; the ordinal number of the goods line and the quantity of goods on the customs declaration (in the case of a request for a partial refund of the customs declaration); the number of the export declaration; the number of the contract relating to the exported or imported goods for which the duty refund is requested;

a.2) The amount of import duty paid; the amount of import duty requested to be refunded;

a.3) The quantity of manufactured products sold to the exporting organisation or individual;

a.4) The number of the payment document in cases where payment has been made via a bank;

a.5) Information on the exported goods as prescribed in Article 53 of this Circular.

b) The value added tax invoice of the organisation or individual that sold the products to the organisation or individual exporting the products: submit 01 copy;

c) Where the customs declaration is made on a paper customs declaration, an additional 01 original of the customs declaration of exported or imported goods that has been granted customs clearance shall be submitted as prescribed in Clause 1 of Article 3 of this Circular.

7. Where an organisation or individual imports raw materials and supplies for the manufacture of goods sold to a foreign trader but delivers the goods to another organisation or individual in Vietnam as designated by the foreign trader for use as raw materials for the further manufacture or processing of goods for export

a) An official letter requesting a duty refund for raw materials and supplies imported for the manufacture of goods for export: 01 original, clearly stating:

a.1) The number of the import declaration of goods used to manufacture the goods sold to the foreign customer, consistent with the type and quantity of the exported goods stated in the export declaration to the organisation or individual in Vietnam; the goods description; the ordinal number of the goods line and the quantity of goods on the customs declaration (in the case of a request for a partial refund of the customs declaration); the number of the customs declaration of goods exported to the organisation or individual in Vietnam; the number of the contract relating to the exported or imported goods for which the duty refund is requested;

a.2) The amount of import duty paid; the amount of import duty requested to be refunded;

a.3) The number of the payment document in cases where payment has been made via a bank;

b) The commercial invoice issued by the exporting organisation or individual;

c) Where the customs declaration is made on a paper customs declaration, an additional 01 original of the customs declaration of exported or imported goods that has been granted customs clearance shall be submitted as prescribed in Clause 1 of Article 3 of this Circular.

8. Cases where raw materials and supplies are imported for the manufacture of goods for export and the goods have been exported abroad but are still kept in a warehouse of an organisation or individual abroad, or deposited in a bonded warehouse abroad, or at a transhipment port abroad

a) An official letter requesting a duty refund for raw materials and supplies imported for the manufacture of goods for export: 01 original, clearly stating:

a.1) The number of the import declaration for which the duty refund is requested; the goods description; the ordinal number of the goods line and the quantity of goods on the customs declaration (in the case of a request for a partial refund of the customs declaration); the number of the export declaration; the number of the contract relating to the exported or imported goods for which the duty refund is requested;

a.2) The amount of import duty paid; the amount of import duty requested to be refunded;

a.3) Information on the exported goods as prescribed in Article 53 of this Circular.

b) The import declaration issued by the customs authority of the importing country showing the name of the importer as the warehouse of the organisation or individual abroad, or the bonded warehouse abroad, or the transhipment port abroad: 01 copy;

c) The goods ex-warehousing note or a document evidencing carriage by way of transhipment: 01 copy together with the original for comparison;

d) Where the customs declaration is made on a paper customs declaration, an additional 01 original of the customs declaration of exported or imported goods that has been granted customs clearance shall be submitted as prescribed in Clause 1 of Article 3 of this Circular.

9. Goods being raw materials and supplies imported for the manufacture of goods for export into a non-tariff zone.

The dossier for duty refund or non-collection of duty shall comply with the guidance in Clauses 1, 2, 3, 4, 5 and 6 of this Article; in addition, the official letter requesting the duty refund shall clearly state that the goods have actually been used in the non-tariff zone or have been further exported abroad.

Article 120. Dossiers for duty refund with respect to goods temporarily imported for re-export or goods temporarily exported for re-import, and goods imported under entrustment for the foreign party which are subsequently re-exported (except for goods temporarily imported for re-export or temporarily exported for re-import for participation in fairs, exhibitions or product introductions; machinery, equipment and professional instruments temporarily imported for re-export or temporarily exported for re-import to serve work such as conferences, seminars, scientific research, sports competitions, cultural performances, artistic performances, medical examination and treatment, etc., which are eligible for duty exemption)

1. An official letter requesting a duty refund for goods temporarily imported for re-export or goods temporarily exported for re-import, and goods imported under entrustment for the foreign party which are subsequently re-exported: 01 original, clearly stating:

a) The number of the export or import declaration for which the duty refund is requested; the goods description, the ordinal number of the goods line and the quantity of goods on the customs declaration (in the case of a request for a partial refund of the customs declaration); the number of the contract relating to the exported or imported goods for which the duty refund is requested;

b) The amount of export duty or import duty paid; the amount of export duty or import duty requested to be refunded;

c) The number of the payment document in cases where payment has been made via a bank;

d) Information on the exported goods as prescribed in Article 53 of this Circular.

2. Where the customs declaration is made on a paper customs declaration, an additional 01 original of the customs declaration of exported or imported goods that has been granted customs clearance shall be submitted as prescribed in Clause 1 of Article 3 of this Circular.

Article 121. Dossiers for duty refund with respect to goods that have been exported but must be re-imported into Vietnam

1. An official letter requesting a duty refund for goods that have been exported but must be re-imported into Vietnam: 01 original, clearly stating:

a) The reason for requesting the duty refund.

a.1) Where the goods must be re-imported because the foreign customer refuses to take delivery of the goods or because there is no consignee according to the notice of the carrier, the following must be provided:

The notice of the foreign customer, or the written agreement with the foreign customer on taking back the goods, or the written notice of the carrier on there being no consignee, clearly stating the reason for, and the quantity and type, etc., of the returned goods, in the case of goods returned by the customer as prescribed in Article 47 of Decree No. 08/2015/ND-CP: 01 copy;

a.2) Where the goods are re-imported due to force majeure or because the taxpayer itself discovers that the goods are defective, such a document is not required, but the reason for the re-import of the returned goods must be clearly stated.

b) The number of the export declaration for which the duty refund is requested; the goods description, the ordinal number of the goods line and the quantity of goods on the customs declaration (in the case of a request for a partial refund of the customs declaration); the number of the import declaration; the number of the contract relating to the exported or imported goods for which the duty refund is requested;

c) The amount of export duty paid, the amount of export duty requested to be refunded;

d) The goods have not undergone any process of manufacture, processing, repair or use abroad;

đ) The number of the payment document in cases where payment has been made via a bank;

e) Information on the exported goods as prescribed in Article 53 of this Circular.

2. Where the customs declaration is made on a paper customs declaration, an additional 01 original of the customs declaration of exported or imported goods that has been granted customs clearance shall be submitted as prescribed in Clause 1 of Article 3 of this Circular.

Article 122. Dossiers for duty refund with respect to imported goods that must be re-exported to the foreign goods owner, or re-exported to a third country, or re-exported into a non-tariff zone

1. An official letter requesting a duty refund for goods that have been imported but must be re-exported to the foreign goods owner, or re-exported to a third country, or re-exported into a non-tariff zone: 01 original, clearly stating:

a) The reason for requesting the duty refund;

b) The number of the import declaration for which the duty refund is requested; the goods description, the ordinal number of the goods line and the quantity of goods on the customs declaration (in the case of a request for a partial refund of the customs declaration); the number of the export declaration; the number of the contract relating to the exported or imported goods for which the duty refund is requested;

c) The amount of import duty paid; the amount of import duty requested to be refunded;

d) The number of the payment document in cases where payment has been made via a bank;

đ) Information on the exported goods as prescribed in Article 53 of this Circular.

2. The value added tax invoice or the sales invoice (in the case of export into a non-tariff zone); documents proving that the exported goods are goods of imported origin (applicable where the importer is not the exporter): submit 01 copy;

3. Where the customs declaration is made on a paper customs declaration, an additional 01 original of the customs declaration of exported or imported goods that has been granted customs clearance shall be submitted as prescribed in Clause 1 of Article 3 of this Circular.

Article 123. Dossiers for duty refund with respect to machinery, equipment, instruments and means of transport of organisations and individuals permitted to be temporarily imported for re-export in order to carry out investment projects, construct and install works, or serve production.

1. An official letter requesting a duty refund: 01 original, clearly stating:

a) The number of the import declaration for which the duty refund is requested; the goods description, the ordinal number of the goods line and the quantity of goods on the customs declaration (in the case of a request for a partial refund of the customs declaration); the number of the export declaration; the number of the contract relating to the exported or imported goods for which the duty refund is requested;

b) The amount of import duty paid; the amount of import duty requested to be refunded;

c) The duration of use of and stay in Vietnam; the depreciation rate and the allocation of the value of the goods;

d) The goods are not in the form of hire or borrowing;

đ) The number of the payment document in cases where payment has been made via a bank;

e) Information on the exported goods as prescribed in Article 53 of this Circular.

2. Where the customs declaration is made on a paper customs declaration, an additional 01 original of the customs declaration of exported or imported goods that has been granted customs clearance shall be submitted as prescribed in Clause 1 of Article 3 of this Circular.

Article 124. Dossiers for duty refund in cases where machinery, equipment, instruments and means of transport have been temporarily imported and, upon expiry of the temporary import period, must be re-exported but have not yet been re-exported and are transferred to another organisation or individual in Vietnam for continued management and use, after which the receiving or purchasing organisation or individual actually re-exports them out of Vietnam

1. The documents as guided in Clause 1 of Article 123 of this Circular.

2. The value added tax invoice, the sales invoice or the ex-warehousing note of the importing organisation or individual delivered to the purchasing or receiving organisation or individual: submit 01 copy.

3. Where the customs declaration is made on a paper customs declaration, an additional 01 original of the customs declaration of exported or imported goods that has been granted customs clearance shall be submitted as prescribed in Clause 1 of Article 3 of this Circular.

Article 125. Dossiers for duty refund with respect to exported or imported goods sent from an organisation or individual abroad to an organisation or individual in Vietnam through postal services and international express delivery services and vice versa, where the service-providing enterprise has paid the duty but the goods cannot be delivered to the consignee and must be re-exported or re-imported, or are confiscated or destroyed in accordance with law

1. An official letter requesting a duty refund: 01 original, clearly stating:

a) The number of the export or import declaration for which the duty refund is requested; the goods description, the ordinal number of the goods line and the quantity of goods on the customs declaration (in the case of a request for a partial refund of the customs declaration);

b) The amount of export duty or import duty paid; the amount of export duty or import duty requested to be refunded.

2. Documents proving that the goods could not be delivered to the consignee: 01 copy.

3. The confiscation or destruction decision of the competent State authority: submit 01 copy.

4. Where the customs declaration is made on a customs declaration, an additional 01 original of the customs declaration of exported or imported goods that has been granted customs clearance shall be submitted as prescribed in Clause 1 of Article 3 of this Circular.

Article 126. Dossiers for duty refund with respect to exported or imported goods that are under the supervision and management of the customs authority, on which export duty or import duty and other taxes (if any) have been paid, and which are subject to a decision of a competent State authority on confiscation into the public fund due to violations of the regulations in the customs field

1. An official letter requesting a duty refund: 01 original, clearly stating:

a) The number of the export or import declaration for which the duty refund is requested; the goods description, the ordinal number of the goods line and the quantity of goods on the customs declaration (in the case of a request for a partial refund of the customs declaration);

b) The amount of export duty or import duty paid; the amount of export duty or import duty requested to be refunded;

c) The number of the payment document in cases where payment has been made via a bank.

2. The record of violation: submit 01 copy.

3. The decision of the competent State authority on confiscation into the public fund: submit 01 copy.

4. Where the customs declaration is made on a paper customs declaration, an additional 01 original of the customs declaration of exported or imported goods that has been granted customs clearance shall be submitted as prescribed in Clause 1 of Article 3 of this Circular.

Article 127. Dossiers for duty refund with respect to exported or imported goods on which duty has been paid but which are subsequently granted duty exemption under a decision of a competent State authority

1. An official letter requesting a duty refund for exported or imported goods on which duty has been paid but which are subsequently granted duty exemption under a decision of a competent State authority: 01 original, clearly stating:

a) The number of the customs declaration of exported or imported goods for which the duty refund is requested; the goods description, the ordinal number of the goods line and the quantity of goods on the customs declaration (in the case of a request for a partial refund of the customs declaration);

b) The amount of export duty or import duty paid; the amount of export duty or import duty requested to be refunded;

c) The number of the payment document in cases where payment has been made via a bank.

2. The decision of the competent State authority permitting duty exemption: submit 01 copy.

3. Where the customs declaration is made on a paper customs declaration, an additional 01 original of the customs declaration of exported or imported goods that has been granted customs clearance shall be submitted as prescribed in Clause 1 of Article 3 of this Circular.

Article 128. Dossiers for non-collection of duty

1. Where the goods are eligible for a duty refund and are still within the duty payment time limit and/or the duty has not yet been paid but the goods have actually been exported or imported, the dossier for non-collection of duty in each case shall be the same as the duty refund dossier.

2. Where the goods are not subject to export duty or import duty, the dossier for consideration of non-collection of export duty or import duty shall be the same as the dossier for refund of export duty or import duty.

3. Where exported goods satisfy the conditions for being determined as processed entirely from imported materials that are not subject to export duty under regulations, the dossier for consideration of non-collection of export duty shall comprise:

a) An official letter requesting non-collection of export duty on exported goods manufactured or processed entirely from imported materials: 01 original, clearly stating:

a.1) The number of the customs declaration of the exported goods for which customs procedures have been completed and for which non-collection of duty is requested; the goods description, the line number of the goods item, and the quantity of goods on the customs declaration (in the case of a request for non-collection of duty for part of a customs declaration); the number of the customs declaration of the imported goods; the number of the contract relating to the exported goods for which non-collection of duty is requested;

a.2) The quantity of imported materials used for the manufacture or processing of the exported goods;

a.3) The amount of export duty for which non-collection is requested;

a.4) The number of the payment document, in cases where payment has been made through a bank.

b) Documents describing the production process demonstrating that the exported goods were manufactured entirely from imported materials: submit 01 copy;

c) Value-added tax invoices and documents evidencing payment for the purchase of goods between the importing enterprise and the exporting enterprise (in cases where the enterprise imports but does not directly export and instead sells the goods to another enterprise that directly exports them abroad): submit 01 copy;

d) Where customs declaration is made on a paper customs declaration, additionally submit 01 original of the customs declaration of the exported or imported goods that has been granted customs clearance in accordance with Clause 1 of Article 3 of this Circular.

Article 129. Procedures for the submission, receipt and processing of dossiers for consideration of duty refund or non-collection of duty

1. The submission and receipt of dossiers for consideration of duty refund or non-collection of duty shall comply with Article 59 of the Law on Tax Administration.

2. Time limits for submitting dossiers for duty refund or non-collection of duty (applicable also to cases where the import or export duty rate is 0%):

a) The taxpayer shall decide on its own the time limit for submitting the duty refund dossier in cases where all duties and taxes have been fully paid as prescribed;

b) Time limits for submitting dossiers for non-collection of duty:

b.1) For dossiers for non-collection of import duty:

b.1.1) For goods imported for the manufacture of exported goods: not later than the 90th day from the end of the financial year, the taxpayer shall submit to the customs authority the dossier for non-collection of import duty corresponding to the declarations of exported goods arising during that financial year.

The taxpayer shall decide on its own whether to submit the dossier for non-collection of import duty in a single submission together with the final settlement report as prescribed in Article 60 of this Circular, or in multiple submissions within the above time limit;

b.1.2) For other cases: The time limit for submitting the dossier for non-collection of import duty shall be not later than 60 days from the date of registration of the last declaration of exported goods.

b.2) For dossiers for non-collection of export duty:

The time limit for submitting the dossier for non-collection of export duty shall be not later than 60 days from the date of registration of the last declaration of imported goods.

c) Where an organisation or individual submits a dossier for non-collection of duty after the above time limit, it shall be subject to administrative sanctions in accordance with current regulations. The collection and payment of duty, late-payment interest and duty enforcement shall comply with the law on taxation;

d) Handling of duty where goods are not exported within the duty payment time limit:

d.1) The taxpayer is not yet required to declare and pay value-added tax on the quantity of imported materials and supplies for the manufacture of exported goods that remain in stock and have not been put into production, or that have been made into products but the products have not been exported, on the basis of the inspection results prescribed in Article 59 of this Circular.

Where value-added tax was paid before the effective date of this Circular, upon the actual export of the products manufactured from the imported materials and supplies, the taxpayer shall be refunded the late-payment interest on value-added tax (if any) in accordance with the guidance in Article 49 of this Circular;

d.2) For goods temporarily imported for re-export: The taxpayer shall declare and fully pay all duties and taxes as prescribed together with late-payment interest (if any) from the date on which the duty payment time limit expires.

Where the goods have their use purpose changed or are transferred for domestic consumption, declaration and payment of duty shall be carried out in accordance with Article 21 of this Circular.

đ) Goods that are materials and supplies imported for the manufacture of exported goods, and goods temporarily imported for re-export under business arrangements, for which a dossier for non-collection of duty has been submitted, shall be entitled to the duty payment time limit and shall not yet be subject to the measures for enforcement of administrative decisions on taxation prescribed in the law on tax administration, provided that the following conditions are fully satisfied:

đ.1) For goods that are materials and supplies imported for production for export:

đ.1.1) All imported materials and supplies have been put into the manufacture of exported goods, the products have been actually exported within 275 days or longer than 275 days (in cases where an extension of the duty payment time limit has been granted), and import duty on surplus materials and supplies (if any) has been fully paid within 275 days or longer than 275 days (in cases where an extension of the duty payment time limit has been granted);

đ.1.2) The taxpayer owes duty only on the materials and supplies imported for the manufacture of exported goods that are pending the customs authority's decision on non-collection of duty.

đ.2) For goods temporarily imported for re-export under business arrangements:

đ.2.1) The goods have been fully re-exported, or have been partially re-exported and the duty on the quantity of goods not yet re-exported has been fully paid within the prescribed duty payment time limit;

đ.2.2) The taxpayer owes duty only on the goods already re-exported that are pending the customs authority's decision on non-collection of duty.

đ.3) The taxpayer has submitted to the customs authority a complete dossier pending the customs authority's decision on non-collection of duty within the time limit prescribed in Point b of Clause 2 of this Article.

3. The Sub-department of Customs carrying out the procedures for non-collection of duty shall receive the dossier for non-collection of duty, process such dossier, and impose sanctions for violations in accordance with law (if any).

4. Dossiers for consideration of duty refund or non-collection of duty shall be classified into two categories: dossiers subject to inspection before refund or non-collection of duty, and dossiers subject to refund or non-collection of duty before inspection.

5. A dossier subject to refund or non-collection of duty before inspection is a dossier of a taxpayer that fully satisfies the following conditions:

a) The taxpayer has carried out export or import activities for at least 365 days up to the date of registration of the customs declaration for the consignment of exported or imported goods. Within the 365 days preceding the date of registration of the customs declaration for the consignment of exported or imported goods, the taxpayer is determined by the customs authority as:

a.1) Not being on the customs authority's list of entities sanctioned for acts of smuggling or illegal cross-border transportation of goods;

a.2) Not being on the customs authority's list of entities sanctioned for acts of duty evasion or duty fraud;

a.3) Not having been sanctioned more than twice for other customs violations (including acts of incorrect declaration leading to a deficiency in the amount of duty payable or an increase in the amount of duty exempted, reduced, refunded or not collected) with a fine exceeding the competence of the Director of the Sub-department of Customs as prescribed by the Law on Handling of Administrative Violations;

b) Not being on the list of entities owing overdue duty, late-payment interest or fines at the time of registration of the customs declaration;

c) Payment is made through a bank (the name of the bank and the transaction account number shall be clearly stated in the official letter requesting the duty refund).

d) Not falling within the following cases:

d.1) Duty refund dossiers subject to inspection before refund in accordance with the law on tax administration;

d.2) Imported goods that are subject to special consumption tax under the Law on Special Consumption Tax;

d.3) Exported or imported goods falling within the cases of duty refund prescribed in Clauses 4, 5, 6, 7, 8 and 9 of Article 114 of this Circular;

d.4) Dossiers requesting refund or non-collection of import duty in cases where the importer is not the exporter;

d.5) Dossiers requesting refund or non-collection of export or import duty of an enterprise newly established within 24 months counted backwards from the date of submission of the duty refund request dossier;

d.6) Cases where there is a dossier requesting a refund of late-payment interest on value-added tax as prescribed in Point d.1 of Clause 2 of this Article.

6. A dossier subject to inspection before refund or non-collection of duty is a dossier of a taxpayer that does not fall within the cases of refund or non-collection of duty before inspection prescribed in Clause 5 of this Article.

The inspection shall be conducted at the taxpayer's premises in accordance with Article 130 of this Circular.

Where the inspection determines that the case is eligible for duty refund or non-collection of duty and that the taxpayer's declaration is accurate, the customs authority shall issue a decision on duty refund or non-collection of duty in accordance with the taxpayer's declaration not later than 40 days from the date of receipt of the complete dossier for duty refund or non-collection of duty.

7. When processing a dossier for duty refund or non-collection of duty that is subject to refund or non-collection of duty before inspection, the customs authority shall:

a) Not yet conduct an inspection at the taxpayer's premises;

b) Carry out a preliminary inspection of the dossier, verify the consistency and lawfulness of the dossier, the amount of duty requested for refund and the amount of duty of the corresponding declaration in the customs authority's tax accounting system, inspect the customs dossier and information on the goods actually exported or imported in accordance with this Circular, and handle the matter as follows:

b.1) Where the case is eligible for duty refund or non-collection of duty and the taxpayer's declaration is accurate, issue a decision on duty refund in accordance with the taxpayer's declaration (using Form No. 11/QĐHT/TXNK in Appendix VI issued together with this Circular) or a decision on non-collection of duty in accordance with the taxpayer's declaration (using Form No. 12/QĐKTT/TXNK in Appendix VI issued together with this Circular) within 06 working days from the date of receipt of the complete duty refund dossier;

b.2) Where it is determined that the case is not eligible for duty refund or non-collection of duty, the customs authority shall, based on the applicable legal documents, notify the taxpayer of the reasons for the non-refund or collection of duty within 06 working days from the date of receipt of the complete duty refund dossier;

b.3) Where there are grounds to determine that the taxpayer's declaration is not accurate or that there are insufficient grounds for the duty refund, notify the taxpayer of the transfer of the dossier to the category of inspection before refund or non-collection of duty within 06 working days from the date of receipt of the duty refund dossier;

b.4) After issuing the decision on duty refund or non-collection of duty, the customs authority shall handle the overpaid duty, late-payment interest and fines in accordance with Article 132 of this Circular. Where, upon post-refund or post-non-collection inspection, it is determined that the conditions for duty refund or non-collection of duty are not satisfied, the customs authority shall revoke the decision on duty refund or non-collection of duty, impose the duty and handle the matter in accordance with regulations.

Where the inspection of the dossier determines that goods temporarily imported have not been re-exported, or that imported materials and supplies have not been put into production, Article 21 of this Circular shall apply.

8. The time limit for post-refund or post-non-collection inspection of dossiers subject to refund or non-collection of duty before inspection shall be implemented on the risk management principles prescribed in Section 1 of Chapter II of this Circular, within 10 years from the date of the decision on duty refund or non-collection of duty.

The post-refund inspection shall be conducted at the taxpayer's premises in accordance with Article 130 of this Circular.

9. When processing a duty refund, in addition to the provisions of Clauses 4, 5, 6, 7 and 8 of this Article, the customs authority shall inspect the customs dossier and the duty refund dossier and compare them with the information in the customs authority's System regarding duty and the goods actually exported or imported in accordance with this Circular.

10. Where the above time limit is exceeded and the delay in issuing the decision on duty refund or non-collection of duty is attributable to the fault of the customs authority, in addition to the amount of duty to be refunded, the customs authority shall also pay interest calculated from the date on which it was required to issue the decision on duty refund to the date on which it issues the decision on duty refund.

11. For goods eligible for duty refund under the guidance in Article 114 of this Circular, or eligible for import duty exemption in respect of goods serving a processing contract, if, when carrying out the procedures for duty refund (or non-collection of duty), the original of the customs declaration retained by the organisation or individual cannot be submitted (in the case of customs declaration on a paper customs declaration), the organisation or individual shall submit a written request to the authority where the customs procedures are carried out for permission to make, and to use, a certified true copy made from the original customs declaration retained by the customs authority as the basis for the duty refund or non-collection of duty. The procedures for copying the declaration are as follows:

a) For cases where the goods are imported and exported at the same Sub-department of Customs (except for cases eligible for duty refund under Clauses 5, 7 and 8 of Article 114 of this Circular, which shall follow the guidance in Point b of this Clause):

a.1) The organisation or individual shall submit a written declaration of the loss of the customs declaration, requesting permission to make and use a certified true copy of the declaration retained by the customs authority, enclosed with documents evidencing the loss of the declaration, for the purposes of the duty refund;

a.2) Based on the written request of the organisation or individual, the Sub-department of Customs where the customs procedures are carried out shall:

a.2.1) Within 05 working days from the date of receipt of the written request of the organisation or individual, the customs authority shall:

a.2.1.1) Inspect the dossier and the documents evidencing the loss of the declaration;

a.2.1.2) Where there are sufficient grounds to determine that the declaration of loss is appropriate, make 01 certified true copy from the original declaration retained by the customs authority. Each declaration may be copied as a certified true copy only once and in only 01 copy, and a note must at the same time be made on the declaration retained by the customs authority (the original) in order to avoid multiple certified true copies being made. The note on the declaration shall read “this declaration has been copied as a certified true copy, 01 copy, on … [day] … [month] … [year]”;

a.2.1.3) Issue a written notice to the Customs Departments of all provinces and cities nationwide concerning the organisation's or individual's declaration of the loss of the customs declaration (the copy retained by the customs declarant) and its request for a copy of the customs declaration as the basis for the refund or non-collection of duty; the original declaration retained by the organisation or individual is no longer valid for use for the refund or non-collection of import or export duty nationwide, and the refund or non-collection of duty for the original declarations (the copy retained by the customs declarant) which the organisation or individual has declared lost must be immediately suspended;

a.2.2) Based on the dossier for duty refund or non-collection of duty and the customs declaration copied from the original customs declaration retained by the customs authority, the customs authority where the duty refund is processed shall compare the data in the customs authority's accounting system and other sources of information (if any), carry out inspection before refund in accordance with the guidance in this Article, and grant the refund or non-collection of duty to the organisation or individual if the inspection results provide grounds to determine that the goods have been actually exported and that the goods covered by the declaration for which the organisation or individual requested a certified true copy have not yet been granted a duty refund or non-collection of duty;

a.2.3) Impose sanctions where the organisation or individual has committed fraudulent acts or violations.

b) For other cases:

b.1) The organisation or individual shall submit a written declaration of the loss of the customs declaration, requesting permission to make and use a certified true copy of the declaration retained by the customs authority, enclosed with documents evidencing the loss of the declaration, for the purposes of the duty refund;

b.2) Based on the written request of the organisation or individual, the customs authority shall:

b.2.1) The Sub-department of Customs where the procedures were carried out for the declaration that the organisation or individual has declared lost shall issue a written request to the Customs Departments for written confirmation that no duty refund or non-collection of duty has been granted for the declaration that the organisation or individual has declared lost, and requesting that no refund or non-collection of duty be granted for the original declarations that the organisation or individual has declared lost.

The Customs Departments shall, within 05 working days from the date of receipt of the document of the organisation or individual, be responsible for inspecting and comparing the customs authority's tax accounting system and other sources of information (if any); if the inspection results determine that the taxpayer has not been granted a duty refund or non-collection of duty for the declaration that the taxpayer has declared lost, they shall issue a written confirmation/reply to the customs authority where the procedures were carried out for the declaration that the organisation or individual has declared lost, stating that no duty refund or non-collection of duty has been granted for that declaration, and shall be responsible for the content of their confirmation, and shall at the same time not process any refund or non-collection of duty for the declarations that the taxpayer has declared lost;

b.2.2) After receiving all written confirmations from the Customs Departments clearly stating that no duty refund or non-collection of duty has been granted for the lost declaration, the customs authority shall:

b.2.2.1) Inspect the dossier and the documents evidencing the loss of the declaration;

b.2.2.2) Where there are sufficient grounds to determine that the declaration of loss is appropriate, make 01 certified true copy from the original declaration retained by the customs authority. Each declaration may be copied as a certified true copy only once and in only 01 copy, and a note must at the same time be made on the declaration retained by the customs authority (the original) in order to avoid multiple certified true copies being made. The note on the declaration shall read “this declaration has been copied as a certified true copy, 01 copy, on … [day] … [month] … [year]”;

b.2.2.3) Issue a written notice to the Customs Departments of all provinces and cities nationwide concerning the organisation's or individual's declaration of the loss of the customs declaration (the copy retained by the customs declarant) and its request for a copy of the customs declaration as the basis for the refund or non-collection of import or export duty nationwide.

b.2.3) Based on the written request of the organisation or individual for the use of the certified true copy of the declaration in the dossier for duty refund or non-collection of duty, the customs authority where the refund or non-collection of duty is processed shall, on the basis of the dossier for duty refund or non-collection of duty and the certified true copy of the declaration retained by the customs authority, compare the data in the tax accounting system and other sources of information (if any); carry out inspection before refund in accordance with the guidance in this Article, and grant the refund or non-collection of duty to the organisation or individual if the inspection results provide grounds to determine that the goods have been actually exported and that the goods covered by the declaration for which the organisation or individual requested a certified true copy have not yet been granted a duty refund or non-collection of duty;

b.2.4) Impose sanctions where the organisation or individual has committed fraudulent acts or violations.

12. The customs authority shall issue a decision on non-collection of import duty for re-imported goods that were previously exported, and on non-collection of export duty for goods re-exported for return, exported to a third country, or exported into a non-tariff zone that were previously imported, provided that, at the time of carrying out the re-import or re-export procedures, the customs declarant submits a complete dossier for non-collection of duty in accordance with the guidance in Article 121 or Article 122 of this Circular (in the case of non-collection of export duty for goods re-exported for return, exported to a third country, or exported into a non-tariff zone, the customs authority shall not require the taxpayer to have documents or information on the goods already exported as prescribed in Article 53 of this Circular), and the customs authority has sufficient grounds to determine that the imported goods are goods previously exported and that the exported goods are goods previously imported.

The customs authority shall be responsible for processing the non-collection of duty within the time limit for carrying out customs procedures prescribed in Article 23 of the Law on Customs.

13. The Director of the Sub-department of Customs where the customs declaration is registered shall decide on the duty refund or non-collection of duty for the taxpayer in accordance with this Circular.

Article 130. Inspection of dossiers for duty refund or non-collection of duty at the taxpayer's premises

1. For goods imported for the manufacture of exported goods: Clauses 2, 3, 4, 5 and 6 of Article 59 and Clause 5 of Article 60 of this Circular shall apply.

2. For other cases:

a) The order, procedures and competence shall comply with Clauses 3, 4, 5 and 6 of Article 59 of this Circular;

b) Contents of the inspection:

b.1) Inspecting the customs dossier; the dossier for duty refund or non-collection of duty; accounting vouchers and accounting books; vouchers monitoring the warehousing and ex-warehousing of the exports or imports for which a duty refund is requested; other documents relating to the exports or imports for which a duty refund is requested;

b.2) Where, upon inspection of the contents prescribed in Point b.1 of this Clause, the customs authority does not have sufficient grounds to decide on the duty refund or non-collection of duty, it shall:

b.2.1) Inspect the quantity of goods remaining in stock;

b.2.2) Inspect the quantity of goods not yet exported.

Article 131. Updating of information on duty refund and non-collection of duty

1. On the basis of the decision on duty refund or non-collection of duty, the customs authority where the taxpayer has the refundable duty amount shall settle the refundable duty amount and update the duty refund information on the customs authority's system. Where the taxpayer must submit a paper customs declaration in the duty refund dossier, in addition to updating the duty refund information into the system, on the basis of the decision on duty refund or non-collection of duty, the customs authority where the taxpayer has the refundable duty amount shall settle the refundable duty amount and affix a stamp on the customs declaration submitted by the taxpayer reading: “Duty refunded (duty not collected) … VND, under Decision No. … dated … of …” (the stamp shall follow Form No. 18/MDHT/TXNK in Appendix VI issued together with this Circular), and return the original customs declaration to the taxpayer.

The General Department of Customs shall build a database system for managing information on duty refund and non-collection of duty for exports and imports.

2. Where the taxpayer must submit a paper customs declaration in the duty refund dossier and such declaration is used for multiple duty refunds or non-collections of duty, the customs authority shall handle the matter as follows:

a) Make a monitoring list for each duty refund (non-collection of duty) and clearly note on the customs declaration that a monitoring list has been made;

b) When making the duty refund (non-collection of duty), the customs authority shall clearly record on the list the amount of each refund (non-collection of duty) and affix the unit's duty refund (non-collection of duty) stamp on the list;

c) Affix the duty refund (non-collection of duty) stamp on the customs declaration kept at the enterprise upon the last duty refund (non-collection of duty) procedure;

d) Make 01 copy of the declaration in respect of which duty has been refunded or not collected to be kept in the duty refund (non-collection of duty) dossier, and return the customs declaration to the taxpayer as in the case of a one-off duty refund or non-collection of duty;

đ) The total amount of import duty or export duty refunded (not collected) to the organisation or individual shall correspond to the quantity of goods actually exported or imported.

Article 132. Handling of overpaid duty, late-payment interest and fines after issuance of the decision on refund of overpaid duty, late-payment interest and fines

1. Where the source of funds for refunding overpaid duty, late-payment interest and fines is the deposit account (formerly the temporary collection account), the customs authority where the taxpayer has the refundable duty amount or the overpaid duty, late-payment interest and fines shall carry out reconciliation on the centralised accounting system and handle the matter in the following order:

a) Where the taxpayer no longer owes duty, late-payment interest or fines, the duty, late-payment interest and fines shall be refunded to the taxpayer in accordance with regulations;

b) Where the taxpayer must submit a paper customs declaration in the duty refund dossier, upon offsetting against the duty, late-payment interest and fines payable by the taxpayer in the subsequent period, the customs authority shall affix a stamp on the customs declaration (the original kept by the customs declarant and the original kept at the customs unit) in respect of which duty is deducted, reading "The deducted duty amount is... VND, under the Decision on refund of overpaid duty, late-payment interest and fines No.... dated... of... and Deduction Decision No.... dated... of..."; and at the same time affix a stamp clearly stating the amount of duty, late-payment interest and fines deducted and the number and date of the customs declaration against which the offsetting is made on the original of the duty refund decision, on the customs declarations eligible for refund of overpaid duty, late-payment interest and fines, and on the duty payment vouchers of the customs declarations eligible for the refund, for monitoring purposes (the stamp shall follow Form No. 18/MDHT/TXNK in Appendix VI issued together with this Circular);

c) Where the taxpayer still owes duty, late-payment interest or fines in respect of consignments of the same import type that must be paid into the deposit account, the customs authority shall offset the refundable overpaid duty, late-payment interest and fines against the duty, late-payment interest or fines still owed by the taxpayer;

d) Where the taxpayer still owes duty, late-payment interest or fines in respect of consignments not of the same import type that must be paid into the state budget, the customs authority shall issue a payment order into the state budget or a payment order into an account in order to pay, on behalf of the taxpayer, the exact amount of duty, late-payment interest and fines still owed by the taxpayer;

đ) Where, after the offsetting mentioned above, a surplus remains, the customs authority where the taxpayer has the refundable or overpaid duty, late-payment interest and fines shall carry out procedures to refund the remaining duty, late-payment interest and fines to the taxpayer;

e) Where the taxpayer requests not to receive a refund of the refundable duty, or of the duty, late-payment interest and fines remaining after full settlement of the debts in the order of duty payment, but requests offsetting against the duty amount arising on exports or imports in the subsequent period, the customs authority where the taxpayer has the refundable duty or the overpaid duty, late-payment interest and fines shall carry out the offsetting at the taxpayer's request as guided in Points c and d of this Clause;

g) Upon refunding duty or offsetting against the duty, late-payment interest and fines payable by the taxpayer in the subsequent period, the customs authority shall update the duty refund decision, the customs declarations eligible for refund of overpaid duty, late-payment interest and fines, and the duty payment vouchers of the customs declarations eligible for the refund, for monitoring on the centralised accounting system.

2. Where the source of funds for refunding overpaid duty, late-payment interest and fines is the state budget:

a) Where the taxpayer no longer owes duty, late-payment interest or fines and does not request offsetting against the duty payable in the subsequent period, the customs authority shall send a written request for duty refund together with the duty refund decision to the State Treasury where the refund is made. Where the customs authority has already offset part of the duty of the same duty type or between different duty types within the same budget collection area, the written request for duty refund sent to the State Treasury shall clearly state the remaining amount of the duty refund decision requested to be refunded. On the basis of the duty refund decision issued by the customs authority, the State Treasury shall make the refund to the taxpayer;

b) Where the taxpayer still owes duty, late-payment interest or fines in respect of other consignments and requests offsetting of the refundable amounts against the amounts payable, it shall make an Order for refund cum offsetting of state budget revenues (Form No. C1-05/NS attached to Circular No. 08/2013/TT-BTC dated January 10, 2013 of the Ministry of Finance guiding the implementation of accounting applicable to the Treasury and Budget Management Information System (TABMIS)), clearly stating therein the contents of the request for offsetting against the amounts payable, and send it to the customs authority where the refund is made for consideration and settlement. After the customs authority has inspected and determined that the duty amount to be offset is of the same duty type or is between different duty types within the same budget collection area, it shall send the written request for duty refund together with the decision on refund of duty, late-payment interest and fines and the order for refund cum offsetting of state budget revenues to the State Treasury or the commercial bank where the refund is made, so that the State Treasury or the commercial bank makes the accounting entries in accordance with regulations.

3. Where the customs authority finds that the person entitled to the duty refund still has obligations to pay other duties, late-payment interest or fines but does not request offsetting against the amounts payable, the customs authority shall suspend the refund and request the payer to fulfil the payment obligation to the state budget or to request offsetting of the refundable duty against the duty still payable. Upon expiry of the time limit stated in the customs authority's notice, if the taxpayer has not fulfilled the obligation to pay the state budget (or has not made a written request for refund of state budget revenues clearly stating the request for offsetting against the amounts payable and sent it to the customs authority), the customs authority shall make an Order for refund cum offsetting of state budget revenues (Form No. C1-05/NS attached to Circular No. 08/2013/TT-BTC dated January 10, 2013 of the Ministry of Finance) and send it to the State Treasury that directly makes the refund in order to carry out the offsetting; at the same time, the customs authority shall notify the taxpayer thereof.

4. Where the taxpayer has made an erroneous payment or an overpayment:

a) In the case of an overpayment within the budget year, before the expiry of the time limit for adjustment of the state budget final accounts and before declaration and deduction with the tax authority (in the case of erroneous payment or overpayment of value-added tax), if the taxpayer still owes duty and late-payment interest and requests that the payment be applied to the outstanding amount, the adjustment shall be made using Form C1-07/NS issued together with Decision No. 759/QĐ-BTC dated April 16, 2013 of the Ministry of Finance;

b) Where the taxpayer no longer owes duty or late-payment interest and requests a refund of the erroneously paid or overpaid duty, late-payment interest and fines:

b.1) The customs authority shall issue a Decision on refund of overpaid duty, late-payment interest and fines using Form No. 11/QĐHT/TXNK in Appendix VI issued together with this Circular, and shall make an order for refund of state budget revenues (including the copies sent to the relevant subjects as prescribed in Circular No. 128/2008/TT-BTC and 01 copy sent to the tax authority after the State Treasury has certified the refund, in the case of a refund of erroneously paid or overpaid value-added tax) (using Form C1-04/NS issued together with Decision No. 759/QĐ-BTC dated April 16, 2013 of the Ministry of Finance), and send it to the State Treasury that has accounted for the state budget revenue in order to make the refund and to affix a stamp certifying the duty refund on the order for refund of state budget revenues for the taxpayer in accordance with regulations;

b.2) The customs authority that issues the decision on handling of erroneously paid or overpaid value-added tax at the import stage shall send 01 copy of the duty refund decision, and the State Treasury shall be responsible for sending 01 order for refund of state budget revenues bearing certification of the refund of the erroneously paid or overpaid value-added tax on imports to the Tax Department managing the taxpayer, so that the tax authority may use it as a basis for reconciliation and for recovering the value-added tax already deducted or already refunded (if any) in respect of the duty payment vouchers that have been adjusted by the customs authority or refunded at the customs authority in accordance with regulations;

b.3) The taxpayer shall be responsible for self-declaring and adjusting the value-added tax amount that has been refunded by the customs authority but has already been declared and deducted or already refunded by the tax authority.

5. The accounting of refunds shall be carried out as follows:

a) In the case of offsetting of duty, the customs authority where the taxpayer has the refundable duty or the overpaid duty, late-payment interest and fines shall carry out reconciliation on the centralised accounting system and handle the matter in the following order:

a.1) If the taxpayer no longer owes duty, late-payment interest or fines, the duty, late-payment interest and fines shall be refunded to the taxpayer in accordance with regulations;

a.2) Upon offsetting against the duty, late-payment interest and fines payable by the taxpayer in the subsequent period, the customs authority shall update the centralised accounting system in detail by declaration.

b) Where the State Treasury making the duty refund is at the same time the State Treasury collecting the duty, the accounting of the refund shall comply with the guidance in Point a Clause 2 of this Article. The accounting of budget revenues shall be carried out under the collection order of the customs authority, and the remaining duty, late-payment interest and fines (if any) shall be paid to the taxpayer;

c) Where the State Treasury making the duty refund is different from the State Treasury collecting the duty, the State Treasury making the refund shall account for the duty refund as guided in Clause 1 of this Article and transfer the refunded amount together with the budget collection order of the customs authority to the State Treasury collecting the duty for accounting of state budget revenues in accordance with the contents stated in the collection order, and shall pay the remaining duty, late-payment interest and fines (if any) to the taxpayer.

After making the duty refund, the State Treasury shall send one (01) copy of the duty refund voucher to the customs authority that issued the decision on duty refund/refund of overpaid duty, late-payment interest and fines, for monitoring and management.

Section 5. Late-payment interest, instalment payment of duty, extension of the duty payment time limit; write-off of duty and fine debts

Article 133. Late-payment interest

1. The taxpayer shall pay late-payment interest in the following cases:

a) Duty is paid later than the prescribed time limit, the extended duty payment time limit, the time limit stated in the notice, in the decision on handling of tax law violations of the customs authority, or in the tax handling document of the competent authority;

b) Duty is underpaid due to incorrect declaration of the duty payable, the duty exempted, the duty reduced or the duty refunded;

c) Instalment payment of duty is permitted under Article 134 of this Circular;

d) Where goods are declared for export or import procedures as being not subject to duty, exempt from duty, or eligible for preferential duty rates, special preferential duty rates or tariff-quota rates, but after inspection the goods are determined to be subject to duty, not eligible for duty exemption or not eligible for duty preferences.

2. Agencies and organisations collecting duty that are late in transferring the collected duty into the state budget shall pay late-payment interest from the time the time limit for transferring the money into the state budget expires until the day before that duty amount is transferred into the state budget.

3. The guaranteeing organisation shall pay late-payment interest where, upon expiry of the guarantee period, the taxpayer has not paid the duty in full into the state budget.

4. Method for determining the rate for calculating late-payment interest:

a) The rate for calculating late-payment interest is determined to be 0.05% per day of the late-paid duty amount for the number of days of late payment;

b) The number of days of late payment of duty shall be counted from the day following the last day of the duty payment time limit, the extended duty payment time limit, or the time limit stated in the notice or in the handling decision of the customs authority and in the tax handling document of the competent authority, to the day immediately preceding the day on which the taxpayer, the duty-collecting agency or organisation, or the guaranteeing organisation pays the late-paid duty amount into the state budget;

c) For duty deficiencies detected through inspection or examination, or self-detected by the taxpayer, from January 1, 2015, late-payment interest shall be applied at the rate of 0.05% per day of the late-paid duty amount.

5. Where the taxpayer or the duty-collecting agency or organisation itself determines the late-payment interest as prescribed in Clause 4 of this Article, it shall declare and pay it into the state budget by itself.

Where the taxpayer, the duty-collecting agency or organisation, or the guaranteeing organisation does not determine or does not correctly determine the late-payment interest, the customs authority where the taxpayer, the duty-collecting agency or organisation, or the guaranteeing organisation is late in paying duty shall determine the late-payment interest and notify the taxpayer, the duty-collecting agency or organisation, or the guaranteeing organisation thereof.

6. Where, after 30 days from the expiry of the duty payment time limit, the taxpayer, the duty-collecting agency or organisation, or the guaranteeing organisation has not paid the duty and the late-payment interest, the customs authority shall notify the taxpayer, the duty-collecting agency or organisation, or the guaranteeing organisation of the duty amount and the late-payment interest (using Form No. 19/TB-TTN-TCN1/TXNK and Form No. 20/TB-TTN-TCN2/TXNK in Appendix VI issued together with this Circular).

7. The taxpayer is not required to pay late-payment interest in the case of re-export of raw materials and supplies imported for the production of exports; nor is it required to pay late-payment interest calculated on the outstanding duty amount during the period of extension of the duty payment time limit.

8. Where the taxpayer is late in paying duty as prescribed in Clause 4 Article 5 of Law No. 71/2014/QH13 amending and supplementing a number of articles of the Laws on taxation and in Clause 7 Article 5 of Decree No. 12/2015/NĐ-CP, duty enforcement shall not be applied and no late-payment interest shall be payable during the period in which the state budget has not made payment. The duty amount on which late-payment interest is not calculated shall be determined on the outstanding duty amount but shall not exceed the amount not yet paid by the state budget arising during the period in which the state budget has not made payment.

Article 134. Instalment payment of outstanding duty

1. Cases fully satisfying the conditions prescribed in Clauses 1 and 2 Article 39 of the Government's Decree No. 83/2013/NĐ-CP dated July 22, 2013 shall be entitled to pay the outstanding duty in instalments for a maximum period of not more than 12 months from the commencement date of the duty enforcement period. The taxpayer shall register and undertake to pay the outstanding duty in instalments at the following levels:

a) For outstanding duty of over VND 500 million up to VND 1 billion, the period for instalment payment of duty shall not exceed 3 months;

b) For outstanding duty of over VND 1 billion up to VND 2 billion, the period for instalment payment of duty shall not exceed 6 months;

c) For outstanding duty of over VND 2 billion, the period for instalment payment of duty shall not exceed 12 months; Where the taxpayer fails to pay the correct duty amount and within the committed payment time limit (by month), the taxpayer shall not be allowed to continue paying the outstanding duty in instalments, and the guaranteeing organisation shall be responsible for paying the outstanding duty and late-payment interest on behalf of the taxpayer as prescribed in Article 39 of Decree No. 83/2013/NĐ-CP, as amended and supplemented in Clause 9 Article 5 of Decree No. 12/2015/NĐ-CP.

2. Dossier:

a) A written request of the taxpayer for instalment payment of duty, sent to the competent customs authority, clearly stating the reason for the inability to pay the duty in full at one time, together with the registration list for instalment payment of the outstanding duty: submit 01 original;

b) The customs declaration for the outstanding duty amount requested to be paid in instalments; the customs authority's notice of the outstanding duty (if any): submit 01 copy.

Where electronic customs procedures are carried out, or where the procedures for instalment payment of duty are carried out at the Sub-department of Customs where the declaration is registered, the taxpayer is not required to submit this document;

c) A letter of guarantee issued by a credit institution for the outstanding duty to be paid in instalments, made in accordance with Article 43 of this Circular: submit 01 original.

3. Competence to settle instalment payment of duty:

a) Where the outstanding duty requested to be paid in instalments arises at a single Sub-department, the Director of the Sub-department of Customs shall settle the taxpayer's request for instalment payment of the outstanding duty;

b) Where the outstanding duty requested to be paid in instalments arises at multiple Sub-departments but within the same Customs Department, the Director of the Customs Department shall settle the taxpayer's request for instalment payment of the outstanding duty;

c) Where the outstanding duty requested to be paid in instalments arises at multiple Customs Departments, the Director General of the General Department of Customs shall settle the taxpayer's request for instalment payment of the outstanding duty.

4. Time limit for settlement:

a) Where the dossier is complete, within 05 working days the customs authority shall issue a written approval or disapproval of the instalment payment of the outstanding duty to the taxpayer;

b) Where the dossier is incomplete, within 03 working days from the date of receipt of the dossier the customs authority shall notify the taxpayer in writing to complete the dossier.

Within 05 working days from the date of receipt of the customs authority's notice on supplementation of the dossier, if the taxpayer fails to complete the dossier as required by the customs authority, the instalment payment of the outstanding duty shall not be considered under this Article.

Article 135. Extension of the time limit for payment of duty, late-payment interest and fines

1. The taxpayer shall be considered for an extension of the time limit for payment of duty, late-payment interest and fines in the cases prescribed in Clause 1 Article 31 of the Government's Decree No. 83/2013/NĐ-CP dated July 22, 2013, as amended and supplemented in Clause 8 Article 5 of Decree No. 12/2015/NĐ-CP.

2. The dossier for extension of the time limit for payment of duty, late-payment interest and fines shall comply with Clause 2 Article 51 of the Law on Tax Administration, comprising:

a) A written request for extension of the time limit for payment of duty, late-payment interest and fines, clearly stating the reason, the amount of duty, late-payment interest and fines, and the extension period requested; where the amount of duty, late-payment interest and fines for which the extension is requested pertains to multiple different customs declarations, the customs declarations for which the extension is requested must be listed, together with a commitment to declare accurately and to provide the correct extension application dossier; the plan for and commitment to payment of the amount of duty, late-payment interest and fines for which the extension is requested: submit 01 original;

b) The customs declaration for the amount of duty, late-payment interest and fines for which the extension is requested (except where electronic customs procedures are followed or where the extension procedures are carried out at the Sub-department of Customs where the declaration is registered); the goods purchase and sale contract: submit 01 copy (in cases falling within the extension-granting competence of the Director of the Sub-department of Customs); the tax declaration dossier for the amount of duty, late-payment interest and fines for which the extension is requested: submit 01 copy (in cases not falling within the extension-granting competence of the Director of the Sub-department of Customs); the report on the amount of duty, late-payment interest and fines payable arising at the time the causes arise: 01 original;

c) In the case prescribed at Point a Clause 1 Article 31 of Decree No. 83/2013/ND-CP, as amended and supplemented in Clause 8 Article 5 of Decree No. 12/2015/ND-CP, the following shall additionally be required:

c.1) A record determining the extent and value of the damage, made by a competent State agency;

c.2) A record certifying the fire, made by the fire prevention and fighting police authority of the locality where the fire occurred; a written certification by the People's Committee of the commune, ward or township where the natural disaster or unexpected accident occurred: submit 01 original;

The above documents shall be made immediately after the occurrence of the natural disaster, fire or unexpected accident.

d) In the case prescribed at Point b Clause 1 Article 31 of Decree No. 83/2013/ND-CP, as amended and supplemented in Clause 8 Article 5 of Decree No. 12/2015/ND-CP, the following shall additionally be required:

d.1) The decision of a competent State agency on recovery of the production or business premises with respect to the enterprise's former production premises in accordance with law, where the production and business premises are not relocated for purposes requested by the enterprise itself: submit 01 copy;

d.2) A written certification by the People's Committee of the commune, ward or township that the enterprise has to suspend its production and business due to the relocation of its premises: submit 01 original;

d.3) Documents proving the extent of direct damage caused by the relocation of the business premises and the value of such damage: determined on the basis of the dossiers, documents and directly relevant regimes prescribed by law, comprising: the residual value of houses, workshops, warehouses and equipment demolished for which the capital cannot be recovered (the historical cost after deducting the depreciated cost), the cost of dismantling equipment and workshops at the former establishment, the cost of transport and installation at the new establishment (after deducting recovery proceeds), and the cost of wages paid to employees during the work stoppage (if any); in complicated cases involving other economic and technical specialities, a written request for the opinion of the specialised agency is required: 01 original;

dd) With regard to raw materials and supplies imported for the production of goods for export which satisfy the conditions prescribed in Clause 1 Article 42 of this Circular and at Point c Clause 1 Article 31 of Decree No. 83/2013/ND-CP, as amended and supplemented in Clause 8 Article 5 of Decree No. 12/2015/ND-CP: in the written request for extension of the duty payment time limit beyond 275 days, the taxpayer must clearly explain the stockpiling of raw materials and supplies and describe the production process and production time in conformity with the actual stockpiling of raw materials and supplies: 01 original; documents proving that the foreign customer cancelled the contract and that the extension of the delivery time limit under the product export contract beyond 275 days is attributable to the fact that the delivery time limit under the product export contract has to be extended: submit 01 copy;

e) In the case of other special difficulties prescribed at Point d Clause 1 Article 31 of Decree No. 83/2013/ND-CP, as amended and supplemented in Clause 8 Article 5 of Decree No. 12/2015/ND-CP, the following shall additionally be required: documents and materials relating to the cause of the inability to pay duty on time due to special objective difficulties.

3. The amount of duty, late-payment interest and fines eligible for extension shall comply with Clause 2 Article 31 of Decree No. 83/2013/ND-CP, as amended and supplemented in Clause 8 Article 5 of Decree No. 12/2015/ND-CP.

4. The duration of the extension of the time limit for payment of duty, late-payment interest and fines shall comply with Clause 3 Article 31 of Decree No. 83/2013/ND-CP, as amended and supplemented in Clause 8 Article 5 of Decree No. 12/2015/ND-CP.

5. Extension procedures:

a) A taxpayer eligible for extension of the time limit for payment of duty, late-payment interest and fines under Point a, Point b and Point c Clause 1 Article 31 of Decree No. 83/2013/ND-CP, as amended and supplemented in Clause 8 Article 5 of Decree No. 12/2015/ND-CP, must prepare and send the extension application dossier to the customs authority where the debt of duty, late-payment interest and fines for which the extension is requested is owed;

b) A taxpayer facing special objective difficulties falling within the cases for which the extension is decided by the Prime Minister at the proposal of the Minister of Finance must prepare and send the dossier of request for extension of the time limit for payment of duty, late-payment interest and fines to the General Department of Customs;

c) The customs authority where the taxpayer owes duty, late-payment interest and fines shall receive, examine and verify the information and process the extension application dossier in accordance with Article 52 of the Law on Tax Administration.

With regard to raw materials and supplies imported for the production of goods for export that are granted an extension under Point c Clause 1 Article 31 of Decree No. 83/2013/ND-CP, as amended and supplemented in Clause 8 Article 5 of Decree No. 12/2015/ND-CP, the Sub-department of Customs where the customs declaration for the imported goods is registered shall receive the dossier, conduct a preliminary examination of it and handle it as follows:

c.1) Where the dossier is incomplete or the applicant is not an eligible entity, the Sub-department shall issue a written notice to the taxpayer clearly stating the reason. The time limit for handling in this case is within 03 working days from the date of receipt of the dossier;

c.2) Where the dossier is complete and the applicant is an eligible entity, the Sub-department must report to the Customs Department for consideration and decision on approval of the extension of the duty payment time limit beyond 275 days. The time limit for handling in this case is within 10 working days from the date of receipt of the complete dossier;

c.3) Where it is necessary to inspect and determine the production cycle and the stockpiling of supplies and raw materials, the Customs Department shall conduct a physical inspection. The inspection and settlement of the extension of the duty payment time limit shall not exceed 30 working days from the date of receipt of the complete dossier. The inspection must be recorded in a record clearly stating the production cycle of the products made from the raw materials and supplies for which the extension of the duty payment time limit is requested. The inspection results shall be handled as follows:

c.3.1) Where the conditions for extension of the duty payment time limit beyond 275 days are not satisfied, within 03 working days from the date of making the record on the inspection results, the Customs Department shall issue an official written notice to the taxpayer;

c.3.2) Where the conditions are satisfied, within 03 working days from the date of making the record on the inspection results, the Customs Department shall issue a written approval of the extension of the duty payment time limit beyond 275 days, in conformity with the taxpayer's production cycle and stockpiling of supplies and raw materials.

d) The General Department of Customs shall receive dossiers of request for extension of the time limit for payment of duty, late-payment interest and fines in cases of other special difficulties prescribed at Point d Clause 1 Article 31 of Decree No. 83/2013/ND-CP, as amended and supplemented in Clause 8 Article 5 of Decree No. 12/2015/ND-CP, and report them to the Minister of Finance for submission to the Prime Minister for consideration and decision on each specific case.

6. Competence to grant extensions

a) The Director of the Sub-department of Customs has competence to grant extension of the time limit for payment of duty, late-payment interest and fines in cases where the taxpayer is unable to pay on time as prescribed at Point a and Point b Clause 1 Article 31 of Decree No. 83/2013/ND-CP, as amended and supplemented in Clause 8 Article 5 of Decree No. 12/2015/ND-CP, but the amount of duty, late-payment interest and fines for which the extension is requested arises at only one Sub-department of Customs;

b) The Director of the Customs Department has competence to grant extension of the time limit for payment of duty, late-payment interest and fines in cases where the taxpayer is unable to pay on time as prescribed at Point a and Point b Clause 1 Article 31 of Decree No. 83/2013/ND-CP, as amended and supplemented in Clause 8 Article 5 of Decree No. 12/2015/ND-CP, but the amount of duty, late-payment interest and fines for which the extension is requested arises at multiple Sub-departments of Customs within the same Customs Department, and to grant extension of the duty payment time limit for raw materials and supplies imported for the production of goods for export as prescribed at Point c Clause 1 Article 31 of Decree No. 83/2013/ND-CP, as amended and supplemented in Clause 8 Article 5 of Decree No. 12/2015/ND-CP;

c) The Director General of the General Department of Customs has competence to grant extension of the time limit for payment of duty, late-payment interest and fines in cases where the taxpayer is unable to pay on time as prescribed at Point a and Point b Clause 1 Article 31 of Decree No. 83/2013/ND-CP, as amended and supplemented in Clause 8 Article 5 of Decree No. 12/2015/ND-CP, but the amount of duty, late-payment interest and fines for which the extension is requested arises at multiple Customs Departments;

d) In cases of other special difficulties prescribed at Point d Clause 1 Article 31 of Decree No. 83/2013/ND-CP, as amended and supplemented in Clause 8 Article 5 of Decree No. 12/2015/ND-CP, the Prime Minister shall decide at the proposal of the Minister of Finance.

7. Consolidated reporting: Customs Departments and Sub-departments of Customs shall make consolidated reports on the amounts of duty, late-payment interest and fines for which extensions have been granted, in accordance with the guidance of the General Department of Customs.

Article 136. Write-off of duty, late-payment interest and fine debts

1. The cases prescribed in Clauses 1, 2 and 3 Article 65 of the Law on Tax Administration, as amended and supplemented in Clause 20 Article 1 of the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration No. 21/2012/QH13 dated November 20, 2012, are eligible for write-off of duty, late-payment interest and fine debts.

2. The conditions for write-off of duty, late-payment interest and fine debts in the case prescribed in Clause 3 Article 65 of the Law on Tax Administration shall comply with Point c Clause 1 Article 32 of Decree No. 83/2013/ND-CP.

3. A dossier of request for debt write-off comprises:

a) A written request for write-off of duty, late-payment interest and fine debts, made by the Customs Department where the taxpayer still owes duty, late-payment interest and fines eligible for write-off, clearly stating the reason and the amount of duty, late-payment interest and fines requested to be written off: submit 01 original;

b) The customs dossier for the amount of duty, late-payment interest and fines requested to be written off: submit 01 copy (except where the taxpayer already submitted this document in the customs dossier upon registration of the customs declaration);

c) Depending on each specific case, the taxpayer shall additionally submit materials and documents relating to the request for write-off of duty, late-payment interest and fine debts, specifically as follows:

c.1) For the case prescribed in Clause 1 Article 65 of the Law on Tax Administration:

The decision of a competent State agency declaring the enterprise bankrupt: submit 01 copy certified by the agency issuing the decision or by the tax administration agency;

c.2) For the case prescribed in Clause 2 Article 65 of the Law on Tax Administration:

The death certificate, the death notice or the court's decision declaring a person missing; the court's decision declaring a person to have lost civil act capacity, or documents of competent State agencies proving that a person is dead, missing or has lost civil act capacity: submit 01 copy certified by the competent State agency or by the tax administration agency;

c.3) For the case prescribed in Clause 3 Article 65 of the Law on Tax Administration, as supplemented in Clause 20 Article 1 of the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration No. 21/2012/QH13:

The documents and materials attached to the tax debt enforcement dossier showing that all enforcement measures have been fully applied (up to the final measure: revocation of the business registration certificate, the enterprise registration certificate or the investment certificate. Where the business registration certificate, the enterprise registration certificate or the investment certificate cannot be revoked, a written certification by the competent agency is required): submit 01 set of copies.

4. Competence, order and time limit for settlement of debt write-off:

a) The competence to write off debts shall comply with Article 67 of the Law on Tax Administration, as amended and supplemented in Clause 22 Article 1 of the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration No. 21/2012/QH13;

b) Order of settlement:

b.1) The Director of the Customs Department where the taxpayer's debt of duty, late-payment interest and fines is owed shall be responsible for compiling the dossier, examining and appraising its accuracy and completeness, and sending the request for write-off of duty, late-payment interest and fine debts to the authority competent to write off debts as prescribed;

b.2) The Director General of the General Department of Customs shall be responsible for considering and deciding on debt write-off in cases falling within his or her competence, or for receiving, examining and appraising the accuracy and completeness of the dossier and the request for write-off of duty, late-payment interest and fine debts and submitting it to the Minister of Finance for write-off in cases falling within the write-off competence of the Minister of Finance, or for reporting it to the Ministry of Finance for consideration and submission to the Prime Minister for write-off in cases falling within the competence of the Prime Minister;

b.3) The Chairperson of the People's Committee of the province or centrally-run city where the Customs Department at which the enterprise owes duty is located shall be responsible for considering and deciding on debt write-off in cases falling within his or her competence.

c) The time limit for settlement of debt write-off dossiers shall comply with Article 68 of the Law on Tax Administration.

Section 6. Fulfilment of tax payment obligations

Article 137. Fulfilment of tax payment obligations in the case of exit from the country

1. Vietnamese citizens exiting the country for overseas settlement, overseas Vietnamese and foreigners who owe duty, late-payment interest and fines on exported or imported goods must fulfil their tax payment obligations before exiting Vietnam.

2. The customs authority shall be responsible for notifying, in writing or by electronic information, the immigration management agency of the performance of tax payment obligations for exported and imported goods by individuals who still owe duty, late-payment interest and fines on exported or imported goods. The notice shall include the full name of the person who has not fulfilled the tax payment obligation, date of birth, nationality, identity card/passport number, and the customs authority managing the outstanding duty amount arising.

3. The immigration management agency shall be responsible for suspending the exit of persons who have not fulfilled their tax obligations as mentioned in Clause 1 of this Article, in accordance with Article 53 of the Law on Tax Administration and Clause 3 Article 40 of Decree No. 83/2013/ND-CP, as amended and supplemented in Clause 10 Article 5 of Decree No. 12/2015/ND-CP.

Article 138. Fulfilment of tax payment obligations in the case of dissolution, bankruptcy or termination of operation

1. The fulfilment of tax payment obligations in the case of dissolution or bankruptcy shall comply with Article 54 of the Law on Tax Administration, the law on enterprises, the law on cooperatives and the law on bankruptcy. The responsibility for fulfilling tax payment obligations in the case of dissolution or bankruptcy is as follows:

a) The owner of a private enterprise, the owner of a single-member limited liability company; the chairperson of the members' council, the members of the members' council and the legal representative of a limited liability company with two or more members; the board of management of a joint-stock company, or the enterprise liquidation organisation shall be responsible for the fulfilment of the enterprise's tax payment obligations in the case of dissolution;

b) The cooperative dissolution council shall be responsible for the fulfilment of the cooperative's tax payment obligations in the case of dissolution;

c) The asset management and liquidation team shall be responsible for the fulfilment of the enterprise's tax payment obligations in the case of bankruptcy.

2. Responsibility for the fulfilment of tax obligations where a taxpayer terminates operation without carrying out dissolution or bankruptcy procedures in accordance with law:

a) Where an enterprise terminates its operation without following enterprise dissolution or bankruptcy procedures and has not fulfilled its tax payment obligations, the owner of the private enterprise, the chairperson of the members' council or the owner of the limited liability company, the chairperson of the board of management of the joint-stock company, or the head of the management board of the cooperative shall be responsible for paying the remaining duty debt;

b) Where a household or an individual terminates business operations without having fulfilled its tax payment obligations, the household head or the individual shall be responsible for paying the remaining duty debt;

c) Where a cooperative group terminates operation without having fulfilled its tax payment obligations, the head of the cooperative group shall be responsible for paying the remaining duty debt.

Article 139. Fulfilment of tax payment obligations in the case of reorganisation of an enterprise

1. Before being reorganised, an enterprise shall be responsible for fulfilling its tax payment obligations with respect to exported and imported goods.

2. Where a reorganised enterprise has not fulfilled its tax payment obligations before the reorganisation, there must be a document determining the tax payment obligation of each enterprise formed after the reorganisation, and the enterprises formed after the reorganisation must make a written commitment to the customs authority that they will perform the tax payment obligations transferred from the reorganised enterprise.

3. The tax agency shall not issue tax identification numbers to enterprises formed after the reorganisation in the absence of a written certification by the customs authority that the enterprise has complied with Clause 2 of this Article.

Article 140. Certification of fulfilment of tax payment obligations

1. Where certification of the performance of tax payment obligations is required (including certification of the amounts of duty, late-payment interest, fines and other amounts paid and/or the amount of duty paid into the State budget), the taxpayer or the competent State management agency must send a written request for certification of the fulfilment of tax payment obligations to the General Department of Customs, clearly stating the following:

a) The taxpayer's name and tax identification number;

b) The content, purpose and requirements of the certification;

c) Documents proving the content requested to be certified (copies).

Where the taxpayer requests certification of the performance of tax payment obligations, the written request must be signed and stamped by the representative as prescribed by law;

2. The customs authority shall be responsible for examining and certifying the performance of tax payment obligations upon the taxpayer's written request in accordance with law.

Where certification is not granted, a written notice specifically stating the reason for not granting the certification is required.

Where it is necessary to examine and cross-check the information on the taxpayer's performance of tax obligations before granting certification, the customs authority shall send a notice to the taxpayer stating the reason why certification has not yet been granted.

The time limit for returning the results to the taxpayer is within 05 working days from the date of receipt of the taxpayer's complete dossier of request for certification.

3. Within 15 days (from the date on which the General Department of Customs issues the written certification of duty debts), the Customs Department shall, on the basis of the accounting documents and books for export and import duties, examine the enterprise's duty debts. Where it is determined that the enterprise still owes duty, including the data on the tax accounting system and cases not reflected on this system that relate to export and import activities, it shall promptly report to the General Department of Customs for re-certification of the enterprise's duty debt status. If the Customs Department fails to notify the General Department beyond the above time limit, it shall be liable for the enterprise's debts at its own unit.

4. Where an enterprise requests certification of the fulfilment of tax payment obligations for the purpose of dissolution, termination of operation or closure of its tax identification number, from the date on which the General Department of Customs issues the written certification of duty debts, if the enterprise registers to carry out export or import procedures at a Customs Department, it must pay in full the duties and other amounts payable to the State budget relating to export and import activities before receiving the goods.

5. A certification of duty debts issued by the General Department of Customs shall be valid for 30 days from the date of signing of the document. The enterprise must undertake that it has no duty debts or amounts payable to the State budget relating to export and import activities as at the date of signing of the document and shall be liable before law for such undertakings.

Chapter VIII

POST-CLEARANCE AUDIT

Article 141. Collection of information and verification in service of post-clearance audit

1. Collection of information

The customs authority has the right to request the customs declarant, state management agencies, and organisations and individuals involved in exported or imported goods to provide information in service of post-clearance audit activities in accordance with Articles 95 and 96 of the Law on Customs and Articles 107 and 108 of Decree No. 08/2015/NĐ-CP.

2. Verification in service of post-clearance audit

a) Where necessary, the Director General of the General Department of Customs, the Director of the Post-Clearance Audit Department, the Director of the Customs Department, the Head of the Post-Clearance Audit Sub-department and the Head of the Sub-department of Customs may conduct verification at relevant state management agencies, organisations and individuals with respect to doubtful or unreasonable matters or signs of violations of law in the customs dossier under audit;

b) During the implementation of an audit decision at the premises of the customs declarant, where urgent verification is required, the Head of the post-clearance audit team may carry out the verification in accordance with Point a of this Clause;

c) Verification shall be carried out by sending a written request and requesting a written reply, or by assigning a person to work directly with the subject of the verification under a letter of introduction of the person requesting the verification. The verification results shall be recorded in a written document or a working record.

Article 142. Post-clearance audit at the premises of the customs authority

1. Subjects and scope of the audit

The subjects and scope of post-clearance audit at the premises of the customs authority shall comply with Article 79 of the Law on Customs.

2. Competence to decide on the audit

a) The Head of the Sub-department of Customs is competent to decide on the audit of customs dossiers already granted customs clearance, within 60 days from the date on which the goods are granted customs clearance to the date of signing and issuing the Audit Decision, which are subject to audit under Clause 1 of Article 78 of the Law on Customs (except for consignments for which physical inspection of goods was carried out before customs clearance) and in the cases prescribed at Points a.2 and b.2 of Clause 2 of Article 25 of this Circular;

b) The Director of the Customs Department is competent to decide on the audit of customs dossiers subject to audit under Clauses 1 and 2 of Article 78 of the Law on Customs (except for dossiers already audited under Point a of this Clause), including the case prescribed at Point g.2 of Clause 3 of Article 25 of this Circular, on the basis of the application of risk management;

c) The decision on post-clearance audit at the premises of the customs authority shall be made using Form No. 01/2015-KTSTQ in Appendix VIII issued together with this Circular.

3. Audit contents

a) The customs declarant is obliged to provide and produce the goods sale and purchase contract or instruments of equivalent value to a contract, the commercial invoice, transport documents, insurance documents, the certificate of origin of goods, payment documents, and the dossiers and technical documents of the exported or imported goods relating to the dossier under audit, and is responsible for explaining the relevant contents; and shall assign an authorised representative to work with the customs authority under the Audit Decision;

b) In the course of the audit, the audit contents shall be recorded in audit records, together with the dossiers and documents which the customs declarant provides by way of explanation and proof.

4. Handling of the audit results

a) Where the information, dossiers, documents and explanations of the customs declarant prove that the customs declaration contents comply with the law, the customs authority shall accept the declaration contents of the customs declarant and notify the audit results;

b) Pursuant to the law on taxation, the law on customs, the laws relating to the management of exported and imported goods, the methods of determining the dutiable value and the dossiers and documents actually audited, if the case falls within one of the following, the customs authority shall not accept the declaration contents of the customs declarant, and shall notify the audit results and issue a decision on tax handling and on the handling of administrative violations (if any):

b.1) Where the customs declarant fails to provide sufficient information, dossiers and documents as prescribed in Clause 3 of this Article, or fails to explain or to prove that the customs declaration contents are correct;

b.2) Where the customs declarant makes an incorrect, incomplete or inaccurate declaration of: the criteria on the customs declaration; the value declaration; the elements relating to the determination of the amount of duty payable and the management policies applicable to exported and imported goods; the relevant elements affecting the contents and methods of value determination, such as adjustments, special relationships, conditions and the sequence of the methods of value determination;

b.3) Where the dossiers and documents provided by the customs declarant to the customs authority are not lawful;

b.4) Where there is a contradiction or inconsistency in content between the documents in the customs dossier, or between the customs dossier and the dossiers and documents submitted or produced to the customs authority as prescribed.

c) Where the customs declarant fails to come to work with the customs authority or fails to provide the dossiers and documents prescribed in Clause 3 of this Article at the request of the customs authority, the customs authority shall handle the matter on the basis of the results of the inspection of the dossiers and data currently available to the customs authority; and shall at the same time update the information into the Database System of the General Department of Customs in order to apply inspection measures to the customs dossiers and the subsequent exported and imported consignments of the customs declarant.

Where there are insufficient grounds to conclude on the accuracy, lawfulness and validity of the customs dossier, a report shall be made to the competent customs authority for consideration of the conduct of a post-clearance audit at the premises of the customs declarant under Article 143 of this Circular, on the principle of applying risk management, within a time limit of not more than 45 days from the date of conducting the audit stated in the Audit Decision at the premises of the customs authority.

Where there are sufficient grounds, the Head of the Sub-department of Customs, the Head of the Post-Clearance Audit Sub-department or the Director of the Customs Department shall issue a decision on tax imposition and on the handling of the related administrative violations (if any).

5. Notification of the audit results:

On the basis of the dossiers, data, information and explanations of the customs declarant and of the audit results, within 05 working days from the date of expiry of the audit time limit under the Audit Decision, the person who signed the audit decision shall sign and issue a Notice of the audit results and send it to the customs declarant, using Form No. 06/2015-KTSTQ in Appendix VIII issued together with this Circular.

The Audit Decision and the Notice of the audit results at the premises of the customs authority shall be updated on the information system serving post-clearance audit within a time limit of not later than 01 day from the date of signing and issuing the Audit Decision and from the date of signing and issuing the Notice of the audit results.

Article 143. Post-clearance audit at the premises of the customs declarant

1. The cases of audit prescribed in Article 78 of the Law on Customs.

2. The Director General of the General Department of Customs shall issue the annual post-clearance audit plan.

3. Order, procedures and conduct of the audit:

a) The Audit Decision (using Form No. 01/2015-KTSTQ in Appendix VIII issued together with this Circular): For the cases of audit prescribed in Clauses 2 and 3 of Article 78 of the Law on Customs, the audit decision shall be sent directly or by registered mail or fax to the customs declarant within 03 working days from the date of signing and at the latest 05 working days before the audit is conducted.

Particularly, an audit based on signs of violation as prescribed in Clause 1 of Article 78 of the Law on Customs shall be conducted immediately after the announcement of the audit decision (handed directly to the customs declarant during working hours), without prior notice;

Where information is collected for the conduct of a post-clearance audit, the customs authority shall request the customs declarant to provide the information using Form No. 02/2015-KTSTQ in Appendix VIII issued together with this Circular.

Where a post-clearance audit decision is amended or supplemented, Form No. 03/2015-KTSTQ in Appendix VIII issued together with this Circular shall be used.

Where the time limit of a post-clearance audit is extended, Form No. 04/2015-KTSTQ in Appendix VIII issued together with this Circular shall be used.

Where a post-clearance audit decision is cancelled, Form No. 07/2015-KTSTQ in Appendix VIII issued together with this Circular shall be used;

b) Conduct of the audit: the customs authority shall conduct the audit on the date stated in the post-clearance audit decision, except in cases of force majeure.

The customs declarant is responsible for complying with the time limit prescribed in the post-clearance audit decision and for assigning an authorised person to work with the customs authority; failure to comply with the post-clearance audit decision shall be regarded as non-compliance with the law on customs.

b.1) Announcement of the audit decision:

The contents of the announcement shall be recorded in an Announcement Record made using Form No. 09/2015-KTSTQ in Appendix VIII issued together with this Circular);

b.2) Scope of the audit: The audit team shall conduct the audit within the scope of the audit decision. Where it is necessary to expand the scope of the audit, a report shall be made to the competent level for decision;

b.3) Audit contents:

The customs declarant is obliged to provide, submit and produce dossiers and the actual exported and imported goods in accordance with Point b of Clause 3 of Article 80 of the Law on Customs; and to assign an authorised representative to work directly with the audit team under the Audit Decision of the customs authority and at the request of the Head of the team.

The audit team shall conduct the audit according to the contents stated in the audit decision and, according to the requirements of each audit, shall consider examining the customs dossier, comparing the declared contents with the accounting books, accounting documents, other documents, materials and data relating to the goods, and carrying out physical inspection of goods where necessary and where conditions still permit.

The audit contents shall be recorded in audit records made using Form No. 08/2015-KTSTQ in Appendix VIII issued together with this Circular, together with the dossiers and documents which the customs declarant provides by way of explanation and proof, to serve as the basis for consideration of the audit conclusion.

4. Handling of the audit results:

a) Where the information, dossiers, documents and explanations of the customs declarant prove that the customs declaration contents comply with the regulations, the customs dossier shall be accepted;

b) Pursuant to the law on taxation, the law on customs, the laws relating to the management of exported and imported goods, the methods of determining the dutiable value and the dossiers and documents actually audited, if the case falls within one of the following, the customs authority shall not accept the declaration contents of the customs declarant and shall at the same time issue the audit conclusion and a decision on tax handling and on the handling of administrative violations (if any):

b.1) The customs declarant fails to provide complete dossiers and documents at the request of the customs authority or of the audit team, or fails to explain or to prove that the customs declaration contents are correct, or, on the basis of the information collected by the customs authority, unreasonable matters are detected in the declaration contents but the customs declarant is unable to explain them;

b.2) Where the customs declarant has not correctly, completely or accurately declared: the criteria on the customs declaration; the value declaration; the relevant elements affecting the contents and methods of value determination, such as adjustments, special relationships, conditions and the sequence of the methods of value determination; the elements relating to the determination of the amount of duty payable and the management policies applicable to exported and imported goods;

b.3) Where the dossiers and documents provided by the customs declarant to the customs authority are not lawful;

b.4) There is a contradiction or inconsistency in content between the documents in the customs dossier; between the customs dossier declared, submitted or produced to the customs authority and the dossiers and documents retained by the customs declarant; between the customs dossier and the accounting books and accounting documents; or between the customs dossier, the accounting books and accounting documents and other relevant documents.

c) Where the customs declarant fails to comply with the audit decision or fails to give explanations or to provide dossiers and documents at the request of the customs authority, the customs authority shall consider and decide on tax handling and on the handling of administrative violations in accordance with law; and shall update the information into the Risk Management System in order to apply the inspection measures of the customs authority to the customs dossiers of the subsequent exported and imported consignments of the customs declarant;

d) Audit conclusion:

d.1) Time limit for sending the Draft conclusion: Not later than 05 working days from the date of expiry of the audit time limit under the Audit Decision, on the basis of the audit contents, scope and results recorded in the audit records, the person who issued the audit decision shall send the draft audit conclusion to the customs declarant (by email, fax, post or direct delivery);

d.2) Time limit for completing the explanation: Not later than 05 working days from the date of expiry of the time limit for sending the draft conclusion, the customs declarant must complete the explanation (in writing or by working directly) with the person who signed the audit decision on the contents relating to the draft conclusion;

d.3) Within 05 working days from the date of expiry of the time limit for the explanation of the customs declarant, the person who issued the Audit Decision shall be responsible for:

d.3.1) Considering the written explanation of the customs declarant and/or considering the results of working with the authorised representative of the customs declarant where there remain matters to be clarified, in order to consider signing and issuing the audit conclusion;

d.3.2) Signing and issuing the audit conclusion:

The Director General of the General Department of Customs, the Director of the Post-Clearance Audit Department, the Director of the Customs Department, or the Head of the Post-Clearance Audit Sub-department (where authorised by the Director) shall sign the audit conclusion using Form No. 05/2015-KTSTQ in Appendix VIII issued together with this Circular, clearly stating: the legal bases, the scope of the audit conducted, the contents of the audit conducted, the audit results, the handling position and recommendations (if any).

đ) Where the audit conclusion requires the professional opinion of a competent agency and the customs authority does not yet have sufficient grounds to conclude, the time limit for signing and issuing the audit conclusion is 15 days from the date of receipt of the written opinion of the competent professional agency. The competent professional agency must give its written opinion within 30 days from the date of receipt of the request of the customs authority;

e) Updating of the audit information:

The Audit Decision and the Audit Conclusion at the premises of the customs declarant shall be updated on the information system serving post-clearance audit within a time limit of not later than 01 day from the date of signing and issuing the Audit Decision and the date of signing and issuing the Audit Conclusion at the premises of the customs declarant. The contents concerning violations and assessments relating to the customs declarant shall be updated into the System in order to apply appropriate risk management measures.

Article 144. Organisation of the implementation of post-clearance audit

1. The Director General of the General Department of Customs shall organise, direct, manage and administer post-clearance audit activities nationwide; and shall sign audit decisions and handle the audit results in the cases of audit under Clause 2 of Article 98 of Decree No. 08/2015/NĐ-CP:

a) Decisions on the audit of priority enterprises recognised under a decision of the Director General of the General Department of Customs;

b) Decisions on the audit of enterprises implementing national key projects;

c) Groups and general corporations having establishments producing goods for export, or having many branches conducting export and import activities in many areas under different Customs Departments.

2. The Director of the Post-Clearance Audit Department shall be responsible for:

a) Advising on the direction, management and inspection of post-clearance audit activities, providing professional guidance on post-clearance audit nationwide, organising the conduct of post-clearance audits, and directing, organising and managing the audit teams during audits at the premises of customs declarants so as to ensure that the audits are conducted and their results handled in accordance with the regulations;

b) Signing audit decisions, organising the implementation of audit decisions, handling the audit results and signing tax imposition decisions (if any) in the cases of audit under Clauses 1 and 2 of Article 78 of the Law on Customs nationwide and in the cases of audit under the plan approved by the Director General of the General Department of Customs, except for the cases stated in Clause 1 of this Article;

c) Signing decisions by authorisation, organising the conduct of post-clearance audits and the issuance of audit conclusions, and handling the results of post-clearance audits under Article 100 of Decree No. 08/2015/NĐ-CP; in the case of tax imposition, making recommendations and reporting to the Director General of the General Department of Customs before deciding on the tax imposition in the cases prescribed in Clause 1 of this Article, under the authorisation of the Director General of the General Department of Customs;

d) Imposing penalties for administrative violations in the customs field according to the competence prescribed in the regulations on the imposition of penalties for administrative violations.

3. The Director of the Customs Department shall be responsible for directing, managing and inspecting post-clearance audit activities within the area under its management; for organising the conduct of post-clearance audits or assigning the Head of the Post-Clearance Audit Sub-department to organise and conduct them; and for directing, organising and managing the audit teams during audits at the premises of customs declarants so as to ensure that the audits are conducted and their results handled in accordance with the regulations.

Where a post-clearance audit at the premises of the declarant lies outside the area under its management, a report shall be made to the Director General of the General Department of Customs for consideration of the assignment.

4. The Head of the Post-Clearance Audit Sub-department shall be responsible for:

a) Signing decisions by authorisation, organising the conduct of post-clearance audits and handling the results of post-clearance audits in the cases prescribed in Article 100 of Decree No. 08/2015/NĐ-CP, under the authorisation of the Director of the Customs Department;

b) Imposing penalties for administrative violations in the customs field according to the competence prescribed in the regulations on the imposition of penalties for administrative violations;

c) Advising on, organising, managing and guiding post-clearance audit activities within the area of the Customs Department. Consolidating and monitoring data, keeping abreast of the operational situation, and receiving reports on the results of post-clearance audits of the Sub-departments of Customs in order to advise and make proposals to the Director of the Customs Department and the Director of the Post-Clearance Audit Department for uniform and effective direction of implementation and for the avoidance of duplication;

d) Updating the information, dossiers and results of post-clearance audits, and reporting the results of post-clearance audits in accordance with the regulations of the General Department of Customs.

5. The Head of the Sub-department of Customs

a) Signing decisions, organising the conduct of post-clearance audits and handling the results of post-clearance audits in the cases prescribed at Point a of Clause 2 of Article 142 of this Circular;

Organising the conduct of post-clearance audits as assigned by the Director of the Customs Department;

b) Imposing penalties for administrative violations in the customs field according to the competence prescribed in the regulations on the imposition of penalties for administrative violations;

c) Updating the information, dossiers and results of post-clearance audits, and reporting the results of post-clearance audits in accordance with the regulations of the General Department of Customs.

Article 145. Responsibility for settling complaints in the field of post-clearance audit

1. The person settling a complaint shall be responsible for organising the settlement of the complaint so as to ensure the principle of objectivity, and shall not assign the task of advising on the settlement of the complaint to the unit which advised on the issuance of the administrative decision being complained about.

2. Responsibilities of the units settling complaints:

a) The Director of the Sub-department of Post-clearance Audit and the Director of the Sub-department of Customs shall carry out the first-time settlement of complaints against administrative decisions issued by the Director of the Sub-department of Post-clearance Audit or the Director of the Sub-department of Customs.

b) The Director of the Customs Department:

b.1) Shall carry out the first-time settlement of complaints against administrative decisions issued by the Director of the Customs Department;

b.2) Shall carry out the second-time settlement of complaints against administrative decisions issued by the Director of the Sub-department of Post-clearance Audit or the Director of the Sub-department of Customs.

c) The Director of the Post-clearance Audit Department shall carry out the first-time settlement of complaints against administrative decisions issued by the Director of the Post-clearance Audit Department.

d) The Director General of the General Department of Customs:

d.1) Shall carry out the first-time settlement of complaints against administrative decisions issued by the Director General of the General Department of Customs. The Inspectorate unit of the General Department of Customs shall be responsible for advising the Director General of the General Department of Customs on the settlement of complaints;

d.2) Shall carry out the second-time settlement of complaints against administrative decisions issued by the Director of the Customs Department. The Director of the Post-clearance Audit Department shall be responsible for advising the Director General of the General Department of Customs on the settlement of complaints;

d.3) Shall carry out the second-time settlement of complaints against administrative decisions issued by the Director of the Post-clearance Audit Department. The Inspectorate unit of the General Department of Customs shall be responsible for advising the Director General of the General Department of Customs on the settlement of complaints.

e) The Minister of Finance shall carry out the second-time settlement of complaints against administrative decisions issued by the Director General of the General Department of Customs. The Inspectorate of the Ministry of Finance shall advise the Minister of Finance on the settlement of complaints.

Chapter IX

ORGANISATION OF IMPLEMENTATION

Article 146. Provisions on professional forms and reporting forms under the Law on Customs and Decree No. 08/2015/NĐ-CP

Pursuant to the competence to promulgate the forms provided for in the Law on Customs and Decree No. 08/2015/NĐ-CP, the Ministry of Finance promulgates together with this Circular Appendix IX comprising the following forms:

1. Form No. 01. List of goods in transit not passing through the mainland territory.

2. Form No. 02. List of empty containers/flexitanks temporarily imported or temporarily exported.

3. Form No. 03. Application for the establishment of a location (bonded warehouse, container freight station, customs clearance location at a port for the export and import of goods established inland, extended air cargo terminal, customs clearance location outside a border gate, centralised inspection location).

4. Form No. 04. Quarterly report on the use of raw materials brought into and taken out of the tax suspension warehouse.

5. Form No. 05. Annual report on the use of materials brought into and taken out of the tax suspension warehouse.

Article 147. Transitional provisions

1. For processing contracts that have been notified to the customs authority and customs declarations for import for production for export that were registered before the effective date of this Circular but for which the final settlement report has not yet been made, the final settlement report shall be made in accordance with this Circular.

For export processing enterprises that are applying the regulations on submission of quarterly final settlement reports, the final settlement report for the first quarter of 2015 shall not be required to be submitted. The final settlement report shall be made in accordance with this Circular.

2. For goods brought into bonded warehouses or CFS warehouses before the effective date of the Law on Customs No. 54/2014/QH13, Decree No. 08/2015/NĐ-CP and this Circular, the time limit for deposit in the bonded warehouse or CFS warehouse and the procedures for ex-warehousing from the bonded warehouse or CFS shall comply with the provisions of those documents.

Article 148. Responsibility for implementation

1. The Director General of the General Department of Customs shall, based on the guidance in this Circular, guide customs units in uniform implementation, ensuring both the creation of favourable conditions for export and import activities and the effective performance of customs administration.

2. The competent customs authority shall carry out customs procedures; customs inspection and supervision; export duty, import duty and tax administration for exported and imported goods in accordance with this Circular. Where difficulties arise in the course of implementation, the customs authority, the customs declarant and the taxpayer shall report and give specific feedback to the Ministry of Finance (the General Department of Customs) for consideration and guidance on the settlement of each specific case.

Article 149. Effect

1. This Circular takes effect from April 1, 2015.

Particularly, Point đ.2 of Clause 1 and Point đ of Clause 4 of Article 42; Clauses 4, 7 and 8 of Article 133; and Article 135 of this Circular take effect from the effective date of Law No. 71/2014/QH13 amending and supplementing a number of articles of the Laws on taxation (from January 1, 2015).

The method of determining late-payment interest for customs declarations registered before January 1, 2015 where the taxpayer pays the duty late and makes the payment from January 1, 2015 shall comply with the guidance in Article 133 of this Circular.

2. This Circular annuls:

a) Circular No. 94/2014/TT-BTC dated July 17, 2014 providing for customs procedures and customs inspection and supervision applicable to certain goods traded by mode of temporary import for re-export, merchanting trade and deposit in bonded warehouses, and for the handling of cases of refusal to receive goods;

b) Circular No. 22/2014/TT-BTC dated February 14, 2014 of the Ministry of Finance providing for electronic customs procedures for commercially exported and imported goods;

c) Circular No. 128/2013/TT-BTC dated September 10, 2013 of the Ministry of Finance providing for customs procedures; customs inspection and supervision; export duty, import duty and tax administration for exported and imported goods;

d) Circular No. 196/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance providing for electronic customs procedures for commercially exported and imported goods;

đ) Circular No. 186/2012/TT-BTC dated November 2, 2012 of the Ministry of Finance providing for the form and the appendix of the declaration of goods in transit and the regime of printing, issuance, management and use of the declaration and the appendix of the declaration of goods in transit;

e) Circular No. 183/2012/TT-BTC dated October 25, 2012 of the Ministry of Finance providing for the form of the declaration and the appendix of the declaration of goods warehoused into and ex-warehoused from bonded warehouses and for the use of such declaration and appendix of the declaration;

g) Circular No. 15/2012/TT-BTC dated February 8, 2012 of the Ministry of Finance promulgating the form of the declaration of exported and imported goods;

h) Circular No. 190/2011/TT-BTC dated December 20, 2011 of the Ministry of Finance providing for the form and the appendix of the declaration of non-commercial exported and imported goods and the regime of printing, issuance, management and use of the declaration and the appendix of the declaration of non-commercial exported and imported goods;

i) Circular No. 45/2011/TT-BTC dated May 19, 2011 of the Ministry of Finance providing for customs procedures for goods under international multimodal transport;

k) Circular No. 45/2007/TT-BTC dated May 7, 2007 of the Ministry of Finance guiding the application of special preferential import duty rates;

l) Circular No. 13/2014/TT-BTC dated January 14, 2014 of the Ministry of Finance providing for customs procedures for goods processed for foreign traders;

m) Circular No. 175/2013/TT-BTC dated November 29, 2013 of the Ministry of Finance providing for the application of risk management in customs operations;

n) Circular No. 237/2009/TT-BTC dated December 18, 2009 of the Ministry of Finance guiding the handling of import duty and value-added tax for raw materials and machinery imported under processing contracts or contracts for the production of goods for export that are damaged or lost due to objective causes such as natural disasters, fires or unexpected accidents;

and the guidance on customs procedures; customs inspection and supervision; export duty, import duty and tax administration for exported and imported goods issued by the Ministry of Finance before the effective date of this Circular that is inconsistent with the guidance in this Circular.

3. In the course of implementation, if the related documents referred to in this Circular are amended, supplemented or replaced, the newly amended, supplemented or replacing documents shall apply./.