Circular No. 39/2018/TT-BTC

CIRCULAR

AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF CIRCULAR NO. 38/2015/TT-BTC DATED MARCH 25, 2015 OF THE MINISTER OF FINANCE PROVIDING FOR CUSTOMS PROCEDURES; CUSTOMS INSPECTION AND SUPERVISION; EXPORT DUTY, IMPORT DUTY AND TAX ADMINISTRATION OF EXPORTED AND IMPORTED GOODS

Pursuant to the Law on Customs dated June 23, 2014;

Pursuant to the Law on Export Duty and Import Duty dated April 06, 2016;

Pursuant to the Law on Tax Administration dated November 29, 2006; the Law amending and supplementing a number of articles of the Law on Tax Administration dated November 20, 2012;

Pursuant to the Law on Special Consumption Tax dated November 14, 2008; the Law amending and supplementing a number of articles of the Law on Special Consumption Tax dated November 26, 2014;

Pursuant to the Law on Value-Added Tax dated June 03, 2008; the Law amending and supplementing a number of Articles of the Law on Value-Added Tax dated June 19, 2013;

Pursuant to the Law amending and supplementing a number of articles of the Laws on taxation dated November 26, 2014;

Pursuant to the Law amending and supplementing a number of articles of the Law on Value-Added Tax, the Law on Special Consumption Tax and the Law on Tax Administration dated April 06, 2016;

Pursuant to the Law on Environmental Protection Tax dated November 15, 2010;

Pursuant to the Commercial Law dated June 14, 2005;

Pursuant to the Law on Foreign Trade Management dated June 12, 2017;

Pursuant to the Law on Investment dated November 26, 2014;

Pursuant to Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Government detailing and providing measures for implementation of the Law on Customs regarding customs procedures, customs inspection, supervision and control; Decree No. 59/2018/NĐ-CP dated April 20, 2018 amending and supplementing a number of articles of Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Government detailing and providing measures for implementation of the Law on Customs regarding customs procedures, customs inspection, supervision and control;

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

Pursuant to Decree No. 118/2015/NĐ-CP dated November 12, 2015 of the Government detailing and guiding the implementation of a number of articles of the Law on Investment;

Pursuant to Decree No. 09/2018/NĐ-CP dated January 15, 2018 of the Government detailing the Commercial Law and the Law on Foreign Trade Management regarding goods trading activities and activities directly related to goods trading by foreign investors and foreign-invested economic organisations in Vietnam;

Pursuant to Decree No. 29/2008/NĐ-CP dated March 14, 2008 of the Government providing for industrial parks, export processing zones and economic zones; Decree No. 164/2013/NĐ-CP dated November 13, 2013 of the Government amending and supplementing a number of articles of Decree No. 29/2008/NĐ-CP; Decree No. 114/2015/NĐ-CP dated November 09, 2015 amending and supplementing Article 21 of Decree No. 29/2008/NĐ-CP;

Pursuant to Decree No. 134/2016/NĐ-CP dated September 01, 2016 of the Government detailing a number of articles of, and measures for implementation of, the Law on Export Duty and Import Duty;

Pursuant to Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government 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 Decree No. 209/2013/NĐ-CP dated December 18, 2013 of the Government detailing and guiding the implementation of a number of articles of the Law on Value-Added Tax;

Pursuant to Decree No. 108/2015/NĐ-CP dated October 28, 2015 of the Government detailing and guiding the implementation of a number of articles of the Law on Special Consumption Tax and the Law amending and supplementing a number of articles of the Law on Special Consumption Tax;

Pursuant to Decree No. 12/2015/NĐ-CP dated February 12, 2015 of the Government 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 Decree No. 100/2016/NĐ-CP dated July 01, 2016 of the Government detailing the implementation of the Law amending and supplementing a number of articles of the Law on Value-Added Tax, the Law on Special Consumption Tax and the Law on Tax Administration; Decree No. 146/2017/NĐ-CP dated December 15, 2017 of the Government amending and supplementing a number of articles of Decree No. 100/2016/NĐ-CP dated July 01, 2016;

Pursuant to Decree No. 67/2011/NĐ-CP dated August 08, 2011 of the Government detailing and guiding the implementation of a number of articles of the Law on Environmental Protection Tax; Decree No. 69/2012/NĐ-CP dated September 14, 2012 of the Government amending and supplementing Clause 3 of Article 2 of Decree No. 67/2011/NĐ-CP dated August 08, 2011 of the Government;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017 of the Government defining the functions, tasks, powers and organisational structure of the Ministry of Finance;

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

The Minister of Finance promulgates the Circular amending and supplementing a number of articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance providing for customs procedures; customs inspection and supervision; export duty, import duty and tax administration of exported and imported goods.

Article 1. Amendment and supplementation of a number of articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance providing for customs procedures; customs inspection and supervision; export duty, import duty and tax administration of exported and imported goods:

1. Clause 2 of Article 2 is amended as follows:

“2. The inheritance of the tax payment rights and obligations of an enterprise formed after reorganisation shall comply with Article 55 of the Law on Tax Administration.”

2. Article 3 is amended as follows:

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

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

2. The documents included in the customs dossier; the dossier for additional declaration; the dossier for advance determination of codes, origin and customs value; the notification of the List of duty-free goods; the report on the use of duty-free goods; the dossier for 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 the extension of duty payment; the dossier for instalment payment of duty arrears; the dossier for certification of the fulfilment of tax payment obligations; and the dossier requesting the write-off of duty arrears, late-payment interest and fines must be submitted to the customs authority through the customs electronic data processing system. Where this Circular requires the submission of the originals of documents in paper form, such originals must be submitted directly or sent by post to the customs authority.

When inspecting the dossier, the customs authority shall rely on the information on the customs declaration and the documents included in the customs dossier submitted by the customs declarant for inspection, comparison and archiving.

3. Where the customs declaration is made on a paper customs declaration, or where a document included in the customs dossier is prescribed to be a copy, the customs declarant or the taxpayer may submit either the original or a copy of the documents included in the customs dossier. Where the copy or the documents are issued by a foreign party in electronic form, by email, fax or telex, or where the documents or materials are issued by the customs declarant or the taxpayer, the customs declarant or the taxpayer must certify, sign and seal them and shall be liable before the law for their accuracy, truthfulness and lawfulness. Where a copy consists of multiple pages, the customs declarant or the taxpayer shall certify, sign and seal the first page and affix an adjoining seal across the entire document.

4. Where the documents included 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 must translate them into Vietnamese or English and shall be responsible for the content of the translation. In the case referred to in Clause 3 of this Article, the customs declarant must sign and seal the translation.”

3. Article 7 is amended as follows:

“Article 7. Dossier for advance determination of codes, origin and customs value

1. Dossier and goods samples for advance determination of codes

a) An application for advance determination of codes made according to Form No. 01/XĐTMS/TXNK in Appendix VI issued together with this Circular;

b) Technical documents provided by the organisation or individual requesting the advance determination of the commodity code (composition analysis sheet, catalogue, images of the goods): 01 copy;

c) Samples of the goods intended to be exported or imported (if any).

The receipt and handling by the customs authority of samples of the goods intended to be exported or imported shall comply with Article 10 of Circular No. 14/2015/TT-BTC dated January 30, 2015 of the Minister of Finance guiding the classification of goods, analysis for the classification of goods, and analysis for quality inspection and food safety inspection of exported and imported goods.

2. Dossier for advance determination of origin

The dossier for advance determination of origin shall comply with the Circular of the Minister of Finance providing for the determination of the origin of exported and imported goods.

3. Dossier for advance determination of the customs valuation method

a) An application for advance determination of the customs value made according to Form No. 02/XĐTTG/TXNK in Appendix VI issued together with this Circular;

b) The goods sale and purchase contract of which the transaction is performed directly by the organisation or individual (if any): 01 copy;

c) Technical documents, images or catalogue of the goods: 01 copy;

d) Documents and materials relating to the intended transaction for which the advance determination of the customs valuation method is requested (if any): 01 copy;

đ) Documents relating to the case where the invoice value must be converted into the actual selling price at the border gate of export for exported goods: 01 copy.

Where there is not yet an actual transaction and the organisation or individual does not yet have the documents referred to at 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. Dossier for advance determination of the price level

a) An application for advance determination of the customs value made according to Form No. 02/XĐTTG/TXNK in Appendix VI issued together with this Circular;

b) The goods sale and purchase contract or a document of equivalent value to a contract, of which the transaction is performed directly by the organisation or individual: 01 copy;

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

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

đ) Technical documents, images or catalogue of the goods: 01 copy;

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

Where the customs declarant does not yet have the documents prescribed at 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.

5. The General Department of Customs shall issue a written refusal of the advance determination of codes, origin or customs value and send it to the organisation or individual in the following cases:

a) The conditions or the dossier for the advance determination of codes, origin or customs value are insufficient;

b) The goods stated in the application for advance determination of codes, origin or customs value are awaiting the results of handling by a state management agency, including:

b.1) The goods stated in the application for advance determination of codes, origin or customs value fall within a case of which a competent state agency has given notice that it is under investigation, inspection or examination;

b.2) The goods stated in the application for advance determination of codes have already been received by the General Department of Customs and are awaiting the results of handling.

c) The goods stated in the application for advance determination of codes are already covered by a written guidance on codes issued by a state management agency.”

4. Article 10 is amended as follows:

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

1. The direct inspection of the dossier and the physical inspection of goods shall be carried out on the basis of the application of risk management as notified by the customs electronic data processing system (hereinafter referred to as declaration channel assignment). The head of the customs authority where the customs dossier is processed shall organise the implementation of the inspection decision in accordance with the declaration channel assignment notice of the customs electronic data processing system, the provisions on inspection of the customs dossier and physical inspection of goods in the Law on Customs, Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Government detailing and providing measures for implementation of the Law on Customs regarding customs procedures, customs inspection, supervision and control, and the provisions of Section 3, Chapter II of this Circular.

2. The specialised inspection of goods subject to specialised management and inspection shall be carried out in accordance with the law on specialised management and inspection; physical inspection of the entire consignment shall be carried out where there are signs of violation of the law on customs.”

5. Article 16 is amended as follows:

"Article 16. Customs dossier upon carrying out customs procedures

1. Customs dossier for exported goods

a) The customs declaration according to the information indicators prescribed in Form No. 02 of Appendix II issued together with this Circular.

Where the declaration is made on a paper customs declaration as prescribed in Clause 2 of Article 25 of Decree No. 08/2015/NĐ-CP, as amended and supplemented in Clause 12 of Article 1 of Decree No. 59/2018/NĐ-CP dated April 20, 2018 of the Government amending and supplementing a number of articles of Decree No. 08/2015/NĐ-CP, the customs declarant shall declare and submit 02 originals of the customs declaration made according to Form HQ/2015/XK in Appendix IV issued together with this Circular;

b) The commercial invoice or a document of equivalent value where the buyer must pay the seller: 01 copy;

c) The forest product list for exported raw timber as prescribed by the Ministry of Agriculture and Rural Development: 01 original;

d) The export licence or the written export permission of the competent authority under the law on foreign trade management for exported goods subject to management by licence:

d.1) In the case of a single export: 01 original;

d.2) In the case of multiple exports: 01 original upon the first export.

đ) The notice of inspection exemption, the notice of specialised inspection results, or another document as prescribed by the law on specialised management and inspection (hereinafter referred to as the Certificate of specialised inspection): 01 original.

Where specialised legislation prescribes the submission of a copy, or does not specify whether the original or a copy is required, the customs declarant may submit a copy.

Where the Certificate of specialised inspection is used multiple times within its period of validity, the customs declarant shall submit it only once to the Sub-department of Customs where the export procedures for the first consignment are carried out;

e) Documents evidencing that the organisation or individual satisfies the conditions for exporting goods as prescribed by the law on investment: submit 01 copy upon carrying out the export procedures for the first consignment;

g) The entrustment contract: 01 copy in the case of entrusted export of goods that must have an export licence or a certificate of specialised inspection, or that must have documents evidencing that the organisation or individual satisfies the conditions for exporting goods as prescribed by the law on investment, where the entrusted party uses the licence or the certifying document of the entrusting party;

Where the documents prescribed at Points d, đ and e of this Clause are sent electronically by the specialised inspection agency or the specialised state management agency through the National Single Window Portal in accordance with the law on the national single window, the customs declarant shall not be required to submit them when carrying out customs procedures.

2. Customs dossier for imported goods

a) The customs declaration according to the information indicators prescribed in Form No. 01 of Appendix II issued together with this Circular.

Where the declaration is made on a paper customs declaration as prescribed in Clause 2 of Article 25 of Decree No. 08/2015/NĐ-CP, as amended and supplemented in Clause 12 of Article 1 of Decree No. 59/2018/NĐ-CP, the customs declarant shall declare and submit 02 originals of the customs declaration made according to Form HQ/2015/NK in Appendix IV issued together with this Circular;

b) The commercial invoice or a document of equivalent value where the buyer must pay the seller: 01 copy.

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

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

b.1) Goods imported for the performance of a processing contract for a foreign trader;

b.2) Imported goods without an invoice for which the buyer is not required to pay the seller; the customs declarant shall declare the customs value in accordance with Circular No. 39/2015/TT-BTC dated March 25, 2015 of the Minister of Finance providing for the customs value of exported and imported goods.

c) The bill of lading or other transport documents of equivalent value where the goods are transported by sea, air, railway or multimodal transport as prescribed by law (except goods imported through land border gates, goods traded between a non-tariff zone and the domestic market, and imported goods carried as baggage by persons on entry): 01 copy.

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

d) The forest product list for imported raw timber as prescribed by the Ministry of Agriculture and Rural Development: 01 original;

đ) The import licence or the written import permission of the competent authority as prescribed by the law on foreign trade and commerce for goods that must have an import licence; the import licence under quotas or the written notice of the assignment of the right to use import tariff quotas:

đ.1) In the case of a single import: 01 original;

đ.2) In the case of multiple imports: 01 original upon the first import.

e) The Certificate of specialised inspection: 01 original.

Where specialised legislation prescribes the submission of a copy, or does not specify whether the original or a copy is required, the customs declarant may submit a copy.

Where the Certificate of specialised inspection is used multiple times within its period of validity, the customs declarant shall submit it only once to the Sub-department of Customs where the import procedures for the first consignment are carried out;

g) Documents evidencing that the organisation or individual satisfies the conditions for importing goods as prescribed by the law on investment: submit 01 copy upon carrying out the import procedures for the first consignment;

h) The customs value declaration: The customs declarant shall complete the customs value declaration according to 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 customs value declaration must be made and the form of the customs value declaration shall comply with Circular No. 39/2015/TT-BTC;

i) Proof of origin of goods as prescribed in the Circular of the Minister of Finance providing for the determination of the origin of exported and imported goods;

k) The list of machinery and equipment, in the case of classification of combined machines or functional units of machines under Chapter 84, Chapter 85 and Chapter 90 of Vietnam's List of Exports and Imports, or classification of machinery and equipment in an unassembled or disassembled form: 01 photocopy, together with presentation of the original list of machinery and equipment for comparison, accompanied by the deduction monitoring sheet as prescribed in Circular No. 14/2015/TT-BTC in the case of importation in multiple shipments;

l) The entrustment contract: 01 photocopy in the case of entrusted importation of goods subject to an import licence or a specialised inspection certificate, or for which documents proving that the organisation or individual satisfies the conditions for importing the goods are required under the law on investment, the law on specialised management and inspection or the law on foreign trade management, where the entrustee uses the licence or the certifying document of the entrustor;

m) The contract for the sale of goods to a school or research institute, or the contract for the supply of goods, or the contract for the supply of services, in respect of equipment and instruments used exclusively for teaching, research and scientific experimentation, where the imported goods are subject to the value-added tax rate of 5% under the Law on Value-Added Tax: 01 photocopy.

The documents prescribed at Point đ, Point e, Point g and Point i of this Clause need not be submitted by the customs declarant when carrying out customs procedures if they are sent in electronic form by the specialised inspection agency or the specialised State management agency via the National Single Window Portal, or by the competent authority of the exporting country in electronic form via the ASEAN Single Window Portal or the portal for exchange with other countries under a treaty to which Vietnam is a contracting party.

3. Customs dossiers for exported and imported goods not subject to tax

In addition to the customs dossier prescribed in Clause 1 or Clause 2 of this Article, the customs declarant shall submit:

a) For imported goods being humanitarian aid or non-refundable aid provided by foreign countries to Vietnam:

a.1) The contract for the supply of goods (where an organisation or individual wins a bid for importation): 01 photocopy;

a.2) The import entrustment contract (in the case of entrusted importation): 01 photocopy;

a.3) The written aid confirmation of the Ministry of Finance (for foreign aid belonging to central budget revenues; emergency relief without a specific recipient address falling under the approving competence of the Chairperson of the Central Committee of the Vietnam Fatherland Front as prescribed in Article 15 of Decree No. 93/2009/NĐ-CP of October 22, 2009 promulgating the regulation on the management and use of foreign non-governmental aid; aid in the form of imported goods for a number of localities for which a central State organisation acts as the focal point for receiving and distributing the goods): 01 original;

a.4) The written aid confirmation of the provincial Department of Finance (for foreign aid belonging to local budget revenues): 01 original.

b) For goods imported for the implementation of ODA projects funded by Vietnam's non-refundable aid to foreign countries:

b.1) The decision of the managing unit on the assignment of the task of managing and implementing the project, or the decision of the project's managing agency approving the ODA project, clearly stating that the form of provision is non-refundable ODA: 01 photocopy;

b.2) The detailed list of goods provided as aid to foreign countries, prepared by the project-implementing unit: 01 photocopy;

b.3) The contract for the supply of goods where an organisation or individual wins a bid for importation, or the contract for entrusted importation of goods in the case of entrusted importation: 01 photocopy.

c) For goods exported for the implementation of ODA projects funded by Vietnam's non-refundable aid to foreign countries:

c.1) The decision of the managing unit on the assignment of the task of managing and implementing the project, or the decision of the project's managing agency approving the ODA project, clearly stating that the form of provision is non-refundable ODA: 01 photocopy;

c.2) The detailed list of goods provided as aid to foreign countries, prepared by the project-implementing unit: 01 photocopy;

c.3) The contract for the supply of goods to the project (where the project-implementing unit does not directly export the goods): 01 photocopy.

d) For goods not subject to value-added tax being machinery, equipment and supplies which cannot yet be produced domestically and are imported for direct use in scientific research and technological development activities; machinery, equipment, spare parts, specialised means of transport and supplies which cannot yet be produced domestically and are imported for the conduct of prospecting, exploration and development of oil and gas fields; and aircraft, drilling rigs and ships which cannot yet be produced domestically and are imported to create fixed assets of enterprises or are leased from foreign parties for use in production, business or leasing:

d.1) The contract for the sale of goods under the bidding result, or the contract for the supply of goods, or the contract for the supply of services, of the successful bidder, the designated contractor or the service provider, clearly stating that value-added tax is not included: 01 photocopy;

d.2) The import entrustment contract, in the case of entrusted importation, clearly stating that value-added tax is not included: 01 photocopy;

d.3) The document of the competent State agency, in accordance with the Law on Science and Technology, assigning organisations the task of implementing scientific research and technological development programmes, projects or topics, or the science and technology contract between the ordering party and the party receiving the order for the performance of the science and technology contract, in respect of machinery, equipment and supplies which cannot yet be produced domestically and are imported for direct use in scientific research and technological development activities: 01 original;

d.4) The contract signed with the foreign party in the case of leasing aircraft, drilling rigs or ships which cannot yet be produced domestically for use in production, business or leasing: 01 photocopy.

đ) For imported goods being weapons and specialised technical equipment directly serving national defence and security that are not subject to value-added tax: 01 original of 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;

e) For goods imported by a finance leasing enterprise for sub-leasing under the form of finance lease to an export processing enterprise or an enterprise in a non-tariff zone that are not subject to import duty, and goods imported from abroad and brought directly into an export processing enterprise or an enterprise in a non-tariff zone: 01 photocopy of the finance lease contract clearly stating that the finance lessee is an export processing enterprise or an enterprise in a non-tariff zone (satisfying the conditions prescribed in Clause 1 of Article 4 of the Law on Export and Import Duties of April 6, 2016);

g) Goods imported by contractors from abroad and brought directly into a non-tariff zone for the construction of factories and offices and the installation of equipment under the bidding result: 01 photocopy of the contract for the sale of goods into the non-tariff zone under the bidding result or contractor designation, in which the winning bid price is stipulated as not including import duty.

4. Customs dossiers for goods exempt from export duty and import duty

In addition to the documents mentioned in Clause 1 or Clause 2 of this Article and prescribed in the Government's Decree No. 134/2016/NĐ-CP of September 1, 2016 detailing a number of articles of, and measures for implementing, the Law on Export and Import Duties, the customs declarant shall submit:

a) The list of duty-free goods made using Form 06 issued together with Decree No. 134/2016/NĐ-CP.

Where the customs electronic data processing system fully supports the receipt of electronic lists of duty-free goods, the customs declarant shall notify the list of duty-free goods on the System.

Where the list of duty-free goods is notified in paper form, the customs declarant shall present the original and submit 01 photocopy of the list of duty-free goods made using Form No. 06 issued together with Decree No. 134/2016/NĐ-CP, together with the deduction monitoring sheet already received by the customs authority;

b) The contract for the leasing and sub-leasing of machinery, equipment and specialised means of transport serving petroleum activities; the contract for the provision of work services to organisations and individuals conducting petroleum activities: 01 photocopy;

c) The contract for the manufacture of machinery and equipment, or for the manufacture of components, parts, detached parts and spare parts of machinery and equipment necessary for petroleum activities, for supply to organisations and individuals conducting petroleum activities, clearly stating that the price for the supply of the goods does not include import duty: 01 photocopy;

d) The contract for the manufacture of machinery and equipment, or for the manufacture of components, parts, detached parts and spare parts of machinery and equipment, to create fixed assets of an entity entitled to investment incentives or to create fixed assets of a shipbuilding facility: 01 photocopy.

5. Customs dossiers in the case of duty reduction

In addition to the documents mentioned in Clause 1 or Clause 2 of this Article, the customs declarant shall submit the dossier for reduction of export duty or import duty as prescribed in Article 32 of Decree No. 134/2016/NĐ-CP.

6. Customs dossiers in the case of non-collection of duty

In addition to the documents mentioned in Clause 1 or Clause 2 of this Article and prescribed in Decree No. 134/2016/NĐ-CP, the customs declarant shall submit:

a) For goods that have been imported but must be re-exported back to the foreign country, re-exported to a third country, or re-exported into a non-tariff zone:

The written request for non-collection of export duty according to the information indicators prescribed in Form No. 02 of Appendix IIa issued together with this Circular.

Where a paper dossier is used, the taxpayer shall submit the written request for non-collection of export duty made using Form No. 05/CVĐNKTT/TXNK of Appendix VI issued together with this Circular, clearly stating the number of the re-export customs declaration, the number of the import customs declaration, the contract number, the number of the payment document (if any), and the taxpayer's undertaking that the goods have not been used, processed or manufactured in Vietnam: 01 original;

b) For goods that have been exported but must be re-imported back into Vietnam:

The written request for non-collection of duty according to the information indicators prescribed in Form No. 02 of Appendix IIa issued together with this Circular.

Where a paper dossier is used, the taxpayer shall submit the written request for non-collection of duty made using Form No. 05/CVĐNKTT/TXNK of Appendix VI issued together with this Circular, clearly stating the number of the re-import customs declaration, the number of the export customs declaration, the contract number, the number of the payment document (if any), and the taxpayer's undertaking that the goods have not been used, processed or manufactured abroad: 01 original;

c) For cases in which exported or imported goods are eligible for a duty refund but the taxpayer has not yet paid the duty:

The written request for non-collection of duty according to the information indicators prescribed in Form No. 02 of Appendix IIa issued together with this Circular.

Where a paper dossier is used, the taxpayer shall submit the written request for non-collection of duty made using Form No. 05/CVĐNKTT/TXNK of Appendix VI issued together with this Circular, clearly stating the amounts in detail by each type of duty, the number of the guarantee document of the credit institution, the number of the export or import customs declaration, the number of the export or import contract, and the number of the payment document (if any): 01 original.”

6. Article 16a is added as follows:

"Article 16a. Retention of customs dossiers for exported and imported goods

1. The customs dossier that the customs declarant must retain comprises:

a) The customs declaration;

b) The export or import licence, or the written permission for export or import issued by the competent authority under the law on foreign trade management, for exported and imported goods subject to management by licence;

c) The registration form for specialised inspection, where the goods subject to specialised inspection are permitted by the customs authority to be brought to storage, and the sampling record certified by the specialised inspection agency, for goods from which samples must be taken under the law on specialised management and inspection;

d) The specialised inspection certificate;

đ) The contract for the sale and purchase of exported or imported goods (including the processing contract, the sub-processing contract, the lease or loan contract, the finance lease contract, the repair and warranty contract, contract appendices, and documents relating to amendments and supplements to the contract), or documents of equivalent value as prescribed by the law on commerce and foreign trade management.

The entrustment contract in the case of entrusted export or entrusted import;

e) Documents certifying that the organisation or individual satisfies the conditions for exporting or importing goods as prescribed by the law on investment;

g) The commercial invoice or a document of equivalent value, where the purchaser must make payment to the seller;

h) The bill of lading or other transport documents of equivalent value;

i) Proof of origin of goods, in cases where proof of origin of goods must be submitted as prescribed in the Circular of the Minister of Finance providing for the determination of the origin of exported and imported goods;

k) The detailed list of goods, for exported and imported goods for which a detailed list of goods is required when carrying out customs procedures;

l) Technical documents, catalogues, composition analysis reports and inspection certificates relating to the exported or imported goods (if any);

m) The list of machinery and equipment and the deduction monitoring sheet upon declaration of the commodity code, in the case of classification of combined machines or functional units of machines under Chapters 84, 85 and 90 of Vietnam's List of Exports and Imports, and in the case of classification of machinery and equipment in an unassembled or disassembled form as prescribed in Article 7 and Article 8 of Circular No. 14/2015/TT-BTC;

n) Accounting books and vouchers relating to the exported and imported goods as prescribed by the law on accounting, including data, vouchers and documents on the warehousing and ex-warehousing of goods;

o) The final settlement report on the use of imported raw materials, supplies, machinery and equipment and of exported goods, and the vouchers, documents and data serving as the basis for preparing the final settlement report; the norms for the use of raw materials and supplies for each product code, the product sample design diagram or the production process, the marker diagram (if any), the actual norms for the production of exported products, and the vouchers, documents and data relating to the processing and production of exported products;

p) Dossiers and documents relating to the inspection and determination of customs value as prescribed in Circular No. 39/2015/TT-BTC;

q) Other dossiers relating to duty exemption as prescribed in Article 5 through Article 31 of Decree No. 134/2016/NĐ-CP; dossiers for duty reduction as prescribed in Article 32 of Decree No. 134/2016/NĐ-CP; dossiers for duty refund as prescribed in Article 33 through Article 37 of Decree No. 134/2016/NĐ-CP and Article 129 of this Circular; customs dossiers for exported and imported goods not subject to tax as prescribed in Article 16 of this Circular; dossiers for the write-off of duty, late-payment interest and fines; extension of the time limit for payment of duty, late-payment interest and fines; instalment payment of outstanding duty; and certification of the fulfilment of tax obligations for exported and imported goods as prescribed in Articles 134, 135, 136 and 140 of this Circular;

r) Written notices of the results of advance rulings on codes, origin and customs value (if any);

s) Dossiers relating to additional declaration, change of the purpose of use and transfer for domestic consumption of exported and imported goods as prescribed in Article 20 and Article 21 of this Circular;

t) Dossiers relating to customs procedures for goods traded under the temporary import for re-export regime as prescribed in Article 86 of this Circular, and for exported and imported goods for which the customs declaration is registered once as prescribed in Article 93 of this Circular;

u) Other documents relating to exported and imported goods under the Government's Decree No. 125/2017/NĐ-CP of November 16, 2017 amending and supplementing a number of articles of the Government's Decree No. 122/2016/NĐ-CP of September 1, 2016 on the export tariff, the preferential import tariff, the list of goods and the absolute duty rates, mixed duty and out-of-quota import duty, and other legal documents so providing.

2. The customs declarant shall be responsible for retaining the originals of the documents in the customs dossier prescribed in Clause 1 of this Article for the time limit prescribed at Point đ of Clause 2 of Article 18 of the Law on Customs of June 23, 2014, and for presenting them to the customs authority upon post-clearance audit or inspection. Originals may be in the form of electronic documents or paper documents.

Where the original in paper form has been submitted to the customs authority, the customs declarant shall retain a photocopy. For documents in electronic form, the customs declarant shall retain the electronic version.

Where the customs declarant is a customs brokerage agent (including express delivery enterprises that have been recognised as customs brokerage agents), the goods owner shall be responsible for retaining the documents in the customs dossier. Where the goods owner is a foreign trader without a presence in Vietnam exercising the right to export and import, the customs brokerage agent shall be responsible for retaining the documents in the customs dossier.”

7. Clause 1 of Article 18 is amended and supplemented as follows:

a) Point a and Point e of Clause 1 are amended as follows:

“a) The customs declarant shall fully declare the information on the customs declaration according to the information indicators prescribed in Form No. 01 or Form No. 02 of Appendix II issued together with this Circular, and shall send the documents in the customs dossier prescribed in Article 16 of this Circular, according to the information indicators prescribed in Form No. 03 of Appendix II issued together with this Circular, to the customs authority via the customs electronic data processing system. The documents in the customs dossier may be in the form of electronic data or paper documents converted into electronic documents (scanned copies certified by digital signature).

Where the declaration is made on a paper customs declaration, the customs declarant shall comply with the guidance in Appendix IV issued together with this Circular and shall submit and present the customs dossier as prescribed in Article 16 of this Circular to the customs authority upon registration of the customs declaration.

In the case of importing raw materials and supplies for processing or production for export, and exporting products of processing or production for export, the customs declarant shall declare the export product code and the code of the imported raw materials and supplies in conformity with the actual management and production of the customs declarant, in the goods description indicator in accordance with the guidance of Appendix II issued together with this Circular, on the customs declaration when carrying out import and export procedures;

e) Where the exported or imported goods are means of transport by sea, inland waterway, air or rail, the customs declarant must declare and complete the export customs procedures before carrying out exit procedures, except in the case of sale after the means of transport has exited; and must declare and carry out the customs procedures for entry before carrying out import procedures; where the goods are road means of transport or means of transport carried through a border gate by other means of transport, only export and import declaration and customs procedures are required, and exit and entry procedures are not required;”

b) Point i, Point k, Point l, Point m, Point n, Point o and Point p are added to Clause 1 as follows:

“i) One bill of lading must be declared on one import customs declaration. Where one bill of lading is declared on multiple customs declarations, multiple bills of lading are declared on one customs declaration, or the imported goods have no bill of lading, the customs declarant shall comply with the guidance in Form No. 01 of Appendix II issued together with this Circular;

k) When registering an export customs declaration, the customs declarant must fully declare on the customs declaration the container numbers for exported goods transported by container and the export goods management number in accordance with the guidance in Form No. 02 of Appendix II issued together with this Circular.

Where goods covered by multiple export customs declarations of the same goods owner are packed in the same container or the same cargo-holding means, the customs declarant must notify the information on the goods packed in the same container or the same cargo-holding means according to the information indicators prescribed in Form No. 15 of Appendix II issued together with this Circular, via the customs electronic data processing system, before carrying out the procedures for bringing the goods through the customs supervision area;

l) Where exported or imported goods directly serving national defence and security are eligible for exemption from customs declaration and exemption from physical inspection of goods, the customs declarant shall submit the written request of the Minister of Public Security or the Minister of National Defence for exemption from customs declaration and exemption from physical inspection of goods to the customs authority where the export or import procedures for the goods are carried out, so that the supervision of the exported or imported goods is organised in accordance with this Circular and the goods are exempted from customs declaration and from physical inspection of goods;

m) Exported or imported goods subject to a permit of a specialised management agency must have such permit at the time of registration of the customs declaration, and the permit information must be fully declared on the customs declaration in accordance with the guidance in Form No. 01 or Form No. 02 of Appendix II issued together with this Circular;

n) Where goods are wrongly consigned or consigned in excess as compared with the goods sale contract, the customs declarant shall make an additional declaration under Clause 4 of Article 20, or refuse to receive the goods under Article 95 and Article 96 of this Circular;

o) Where the electronic customs declaration system of the customs declarant is unable to carry out electronic customs procedures, the customs declarant shall send a written notice to the Sub-department of Customs where the customs procedures are expected to be carried out, using Form No. 41/TB-HTSC/GSQL of Appendix V issued together with this Circular, and shall select the method of customs declaration through a customs brokerage agent or at the office of the customs authority. Based on the customs declaration method registered by the customs declarant in Form No. 41/TB-HTSC/GSQL of Appendix V issued together with this Circular, the Sub-department of Customs where the customs procedures are expected to be carried out shall guide the customs declarant in carrying out the customs procedures;

p) Where goods are subject to notification of the List of duty-free goods under Clause 1 of Article 17 of the Law on Export and Import Duties dated April 6, 2016, the project owner must notify the List of duty-free goods according to the information indicators prescribed in Form No. 30 of Appendix II issued together with this Circular.”

8. Clauses 2, 3 and 4 of Article 19 are amended as follows:

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

The System shall automatically check the conditions for registration of the customs declaration, including:

a) The customs declarant is not subject to the enforcement measure of suspending the carrying out of customs procedures as prescribed, except for the following cases:

a.1) Exported goods eligible for duty exemption, or not subject to duty, or subject to an export duty rate of 0%;

a.2) Imported goods directly serving security and national defence that are eligible for import duty exemption and are not subject to value-added tax; exported goods directly serving security and national defence;

a.3) Goods for the prevention and control of natural disasters and epidemics, emergency relief, humanitarian aid and non-refundable aid.

b) The customs declarant does not fall within the cases prescribed in Clause 1 of Article 14 of this Circular;

c) The information on the customs declaration must be complete and consistent with the guidance in this Circular;

d) Information on the management policies and duty policies applicable to the exported or imported goods on the customs declaration.

Where the above conditions are satisfied, the customs authority shall accept the registration of the customs declaration and give a response to the customs declarant. Where the above conditions are not satisfied, the customs authority shall not accept the registration of the customs declaration and shall notify the customs declarant of the reason.

In the case of customs declaration on a paper customs declaration form, the customs officer shall inspect the conditions for registration of the customs declaration prescribed in this Clause and the documents included in the customs dossier.

3. Channel assignment of declarations

a) Electronic customs declarations:

a.1) Customs declarations for exported and imported goods:

The Director General of the General Department of Customs shall, based on the criteria for classification of risk levels prescribed by the Minister of Finance, decide on the channel assignment of declarations and give notice on the customs electronic data processing system in one of the following forms:

a.1.1) Acceptance of the information declared on the customs declaration (channel 1);

a.1.2) Inspection of the relevant documents included in the customs dossier submitted or presented by the customs declarant, or of the relevant documents on the National Single Window Portal (channel 2);

a.1.3) Physical inspection of goods on the basis of inspection of the relevant documents included in the customs dossier submitted or presented by the customs declarant, or of the relevant documents on the National Single Window Portal (channel 3).

a.2) Independent transport declarations:

a.2.1) Acceptance of the information declared on the customs declaration (channel 1);

a.2.2) Inspection of the relevant documents included in the customs dossier submitted or presented by the customs declarant, or of the relevant documents on the National Single Window Portal (channel 2).

b) Paper customs declarations and transport lists:

Based on the criteria for classification of risk levels prescribed by the Minister of Finance, the results of risk analysis and assessment and the information relating to the goods at the time of registration of the customs declaration, the Director of the Sub-department of Customs where the customs declaration is registered shall decide on the channel assignment result for the customs declaration or the transport list in one of the forms prescribed in Point a of this Clause.

4. Time of notification of channel assignment results

The customs authority shall notify the channel assignment result for a customs declaration immediately after the customs electronic data processing system receives, checks and registers the information on the customs declaration.

Based on the information updated up to the time the exported or imported goods arrive at the border gate, where the information constituting the basis for channel assignment has changed as compared with the time of registration of the customs declaration, the System shall automatically process and notify the customs declarant of the change in the channel assignment result for the customs declaration.”

9. Article 20 is amended as follows:

“Article 20. Additional declaration of the customs dossier for exported and imported goods

Additional declaration of the customs dossier for exported and imported goods means the declaration of amendments and supplements to the information on the customs declaration and the submission of the documents relating to the declaration of amendments to the information on the customs declaration.

1. Cases of additional declaration

Except for the information indicators on the customs declaration which may not be additionally declared as prescribed in Section 3 of Appendix II issued together with this Circular, the customs declarant may additionally declare the information indicators on the customs declaration in the following cases:

a) Additional declaration during customs clearance:

a.1) The customs declarant or the taxpayer may additionally declare the customs dossier before the time the customs authority notifies the customs declarant of the channel assignment result for the customs declaration;

a.2) Where the customs declarant or the taxpayer discovers an error in the customs declaration after the time the customs authority notifies the channel assignment result but before customs clearance, the customs declarant or the taxpayer may additionally declare the customs dossier and shall be dealt with in accordance with law;

a.3) Where the customs declarant or the taxpayer makes an additional declaration of the customs dossier at the request of the customs authority after the customs authority discovers an error or an inconsistency between the actual goods and the customs dossier and the declared information in the course of document inspection or physical inspection of goods, the customs declarant or the taxpayer shall be dealt with in accordance with law.

b) Additional declaration after the goods have been granted customs clearance:

Except for the contents of additional declaration relating to export or import permits and to specialised inspection of goods quality, health, culture, quarantine of animals, animal products and plants, and food safety, the customs declarant shall make a post-clearance additional declaration in the following cases:

b.1) Where the customs declarant or the taxpayer determines that there is an error in the customs declaration, the customs dossier may be additionally declared within 60 days from the date of customs clearance but before the time the customs authority decides on a post-clearance audit or an inspection;

b.2) Where the customs declarant or the taxpayer discovers an error in the customs declaration only after the time limit of 60 days from the date of customs clearance and before the customs authority decides on a post-clearance audit or an inspection, the customs declarant or the taxpayer shall make an additional declaration and shall be dealt with in accordance with law.

2. Procedures for additional declaration

Except for the cases of additional declaration prescribed in Clauses 3, 4 and 5 of this Article, the procedures for additional declaration are as follows:

a) Responsibilities of the customs declarant:

a.1) Additionally declare the information indicators of the electronic customs declaration using Form No. 01 or Form No. 02 or Form No. 04 or Form No. 05 of Appendix II issued together with this Circular and submit the documents relating to the additional declaration via the System. In the case of an additional declaration on a paper customs declaration form, the customs declarant shall submit 02 originals of the written request for additional declaration using Form No. 03/KBS/GSQL of Appendix V issued together with this Circular and 01 copy of the documents relating to the additional declaration.

The additional declaration shall be made within 05 working days from the date of receipt of the request of the customs authority, in the case of an additional declaration under Point a.3 of Clause 1 of this Article;

a.2) 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 of the mode of transport of the goods, the customs declaration must be cancelled under Article 22 of this Circular;

a.3) Where exported goods have been granted customs clearance and have been brought into the customs supervision area at the border gate, if the customs declarant requests a change of the border gate of export or of the port of loading and, at the same time, a change of the name of the means of transport, the customs declarant must submit the document of the competent authority permitting the change of the border gate of export, or the written notice of change of the port of loading using Form No. 32/TĐCX/GSQL of Appendix V issued together with this Circular, to the customs authority at the new port of loading or border gate of export for updating in the System. The customs officer performing supervision at the port of loading or the border gate of export shall certify on the document on the change of the port of loading or border gate of export and shall supervise the transport of the goods to the new port of loading or border gate of export for loading onto the means of transport for export under Clause 4 of Article 52b of this Circular. Within 05 working days from the date of submission of the written notice to the customs authority, the customs declarant must additionally declare the information on the customs declaration as prescribed.

Where the owner of the outbound means of transport changes the name of the means of transport but does not change the port of loading or the border gate of export, before loading the goods onto the outbound means of transport it must give a written notice using Form No. 33/TĐPTVT/GSQL of Appendix V issued together with this Circular to the customs authority, clearly stating the goods covered by the export customs declarations for which the name of the outbound means of transport will be correspondingly changed. Where the owner of the outbound means of transport changes the port of loading or the border gate of export, it must carry out customs procedures under Clause 4 of Article 52b of this Circular in order to transport the goods to the new port of loading;

a.4) Where exported goods have been granted customs clearance but 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, the customs declarant shall submit a written notice of change of the port of loading or border gate of export using Form No. 34/TĐCXCK/GSQL of Appendix V issued together with this Circular to the Sub-department of Customs where the declaration is registered, or to the border-gate Sub-department of Customs to which the goods have been declared to be transported, in order to transfer the place of supervision in the System. Within 05 working days from the date of submission of the written notice to the customs authority, the customs declarant must additionally declare the information on the declaration as prescribed;

a.5) When bringing the goods through the supervision area, if there is an inaccuracy in the container numbers as compared with the contents declared on the customs declaration, the customs declarant shall present the documents on the delivery and receipt of the imported goods to the customs officer performing supervision at the border gate of import, or shall submit the List of export container numbers using Form No. 31/BKCT/GSQL of Appendix V issued together with this Circular, together with the document issued by the carrier on the change of container numbers, to the customs officer performing supervision at the border gate. The customs officer performing supervision shall check and update the accurate container numbers in the System in order to carry out the subsequent procedures.

The customs declarant shall be responsible for making an additional declaration at the Sub-department of Customs where the declaration is registered, in accordance with this Clause, within 05 working days from the date the goods are brought through the customs supervision area;

a.6) For an export or import customs declaration where the mode of transport is break-bulk or bulk cargo (except for transport by air) and the goods are already eligible to pass through the supervision area, where there is a discrepancy in quantity or weight as compared with the declaration on the customs declaration, the customs declarant shall present to the customs officer performing supervision the weighing slip of the enterprise operating the warehouse, yard or port, or the goods receipt record signed and certified by the seller's representative, or the record made at the assessment site on the quantity and weight. The customs officer performing supervision shall check and certify on the port's weighing slip, or on the goods receipt record signed and certified by the seller's representative, or on the record made at the assessment site on the quantity and weight, and shall handle the matter as follows:

a.6.1) Where the goods are subject to a permit: the customs officer performing supervision shall certify in the System that the goods are permitted to pass through the supervision area only in the exact quantity and weight of goods stated in the permit, including the quantity and weight of goods falling within the tolerance stated in the permit if the permit specifies a tolerance;

a.6.2) Where the goods are not subject to a permit and are exported or imported goods agreed to be purchased or sold by the entire lot or the entire shipload (commonly referred to as bulk purchase or bulk sale) with an agreement on the tolerance in quantity and on the commercial grade of the goods (goods of the same type but of different sizes resulting in different values): based on 01 copy of the goods sale contract showing the agreed contents on the acceptance of the discrepancy in quantity and category and the method of settling the payment amount according to the corresponding actual figures and the form of payment, as submitted by the customs declarant, the customs officer performing supervision shall certify in the System the actual quantity of goods of the entire shipment that will pass through the supervision area. The customs declarant shall be responsible for making an additional declaration at the Sub-department of Customs where the declaration is registered, in accordance with Clause 3 of this Article, within 05 working days from the date on which all of the goods are brought through the customs supervision area;

a.6.3) Where the actual quantity of exported or imported goods differs from the declaration on the customs declaration or from the specialised inspection results (except for the case already prescribed in Point a.6.2 of this Clause), the customs declarant shall be responsible for making an additional declaration at the Sub-department of Customs where the declaration is registered, in accordance with Point a of Clause 2 of this Article; where no additional declaration is made, the quantity of goods in excess of the customs declaration shall not be brought through the supervision area.

b) Responsibilities of the customs authority:

b.1) For additional declarations during customs clearance:

b.1.1) Receive the additional declaration dossier in the System;

b.1.2) Within 02 working hours from the time of receipt of the complete additional declaration dossier, the customs officer shall complete the inspection of the additional declaration dossier; the time for physical inspection of goods (if any) shall comply with Clause 2 of Article 23 of the Law on Customs, and shall notify the inspection result via the System; where the contents of the additional declaration are not accepted, the reason for refusal must be clearly stated.

b.1.3) Violations shall be dealt with in accordance with regulations (if any).

b.2) For additional declarations after the goods have been granted customs clearance:

b.2.1) Receive the additional declaration dossier in the System;

b.2.2) Handle the inspection results and give a response to the customs declarant within the following time limits:

b.2.2.1) Within 02 working hours from the time of receipt of the complete additional declaration dossier, the customs officer shall complete the inspection of the additional declaration dossier and the physical inspection of goods (if any) and shall notify the inspection result via the System;

b.2.2.2) Where the contents of the additional declaration are not accepted, the customs officer shall notify the customs declarant of the reason for refusal via the System.

b.2.3) Violations shall be dealt with in accordance with regulations (if any).

b.3) In the case of declaration on a paper customs declaration form, when performing the tasks under Point b of this Clause, the customs officer must clearly record the date and time of receipt of the additional declaration dossier; inspect the completeness and consistency of the additional declaration dossier and notify the inspection result on the written request for additional declaration; and return to the customs declarant 01 copy of the written request for additional declaration bearing the certification of the customs authority.

3. Procedures for additional declaration in the case of exports or imports agreed to be purchased or sold by the entire lot or the entire shipload with an agreement on the tolerance in quantity and on the commercial grade of the goods

a) Responsibilities of the customs declarant:

Additionally declare the information indicators of the electronic customs declaration and submit the documents relating to the additional declaration via the System, specifically as follows:

a.1) The port's weighing slip (for break-bulk or bulk cargo), or the port's tally document, or the record made at the assessment site on the quantity and weight by a trader providing assessment services, or the results of the assessment of the quantity and category by a trader providing assessment services: 01 copy;

a.2) The warehouse receipt note of the importer, for an import customs declaration, or the warehouse delivery note of the exporter, for an export customs declaration: 01 copy;

a.3) The goods receipt record signed and certified by the seller's representative, or the settlement statement certified by the buyer and the seller regarding the quantity, the results of classification of the commercial grade of the goods and the actual payment amount: 01 copy.

Where the settlement statement does not bear the full certification of the buyer and the seller, it must bear the certification of the customs declarant on the document;

a.4) The goods sale contract showing the agreed contents on the acceptance of the discrepancy in quantity and category and the method of settling the payment amount according to the corresponding actual figures and the form of payment: 01 copy;

a.5) Payment documents (if any): 01 copy;

a.6) The permit adjusted as to quantity, for goods subject to a permit: 01 original. Where the specialised State management agency sends the permit in electronic form via the National Single Window Portal in accordance with the law on the national single window, the customs declarant is not required to submit this document.

Where, upon the expiry of 30 days from the date of customs clearance, the customs declarant has not been permitted by the State management agency to adjust the permit or has not been granted an additional permit for the differential quantity of goods, the quantity of goods falling outside the permit must be re-exported.

b) Responsibilities of the customs authority:

b.1) Receive and inspect the completeness and consistency of the additional declaration dossier;

b.2) Within 02 working hours from the time of receipt of the complete additional declaration dossier, the customs officer shall complete the handling and notify the result of the inspection of the additional declaration dossier via the System; where the contents of the additional declaration are not accepted, the reason for refusal must be clearly stated.

4. Procedures for making additional declarations to the customs dossier in cases of over-shipment or wrong shipment of goods, except for the cases specified in Clause 3 of this Article

a) Where the consignor ships a quantity of goods in excess of that provided for in the contract (without changing the number of goods items) and the consignee accepts the over-shipment:

a.1) Responsibilities of the customs declarant:

The customs declarant shall make the additional declaration in accordance with Point a.1 of Clause 2 of this Article and additionally submit the following documents:

a.1.1) The consignor's written confirmation of the over-shipment or wrong shipment of goods: 01 photocopy;

a.1.2) The contract and the appendix to the contract recording the amendment of the information on the goods and the value of the goods, or other documents of equivalent validity as prescribed by law: 01 photocopy;

a.1.3) The commercial invoice recording the amendment of the information on the goods and the value of the goods: 01 photocopy;

a.1.4) The bill of lading or an equivalent transport document (where the additional declaration relates to the criteria of the number of containers, the number of packages or the weight in the case of bulk cargo and where the goods have not yet been taken out of the customs supervision area): 01 photocopy for imported goods having a bill of lading or an equivalent transport document;

a.1.5) The payment document (if any): 01 photocopy;

a.1.6) The licence adjusted as to quantity, for goods subject to a licensing requirement where the additional declaration is made during customs clearance: 01 original;

a.1.7) The specialised inspection certificate adjusted as to quantity, if the specialised inspection certificate records the quantity: 01 original.

Where the specialised State management agency sends the documents specified in Point a.1.6 and Point a.1.7 of this Clause in electronic form via the National Single Window Portal in accordance with the law on the national single window, the customs declarant is not required to submit such documents.

a.2) Responsibilities of the customs authority:

a.2.1) To receive the additional declaration dossier;

a.2.2) To carry out a physical inspection of the goods where the goods are within the area of customs supervision (including where the goods are in the period of being brought to storage). Where the goods have already been taken out of the area of customs supervision, the customs declarant must obtain a written confirmation from a trader providing assessment services as to the actual quantity of the shipment;

a.2.3) Inspection and handling of inspection results:

a.2.3.1) Where the results of the physical inspection or the written confirmation of a trader providing assessment services as to the actual quantity of the shipment and the results of the inspection of the additional declaration documents are consistent: to accept the contents of the additional declaration, handle the administrative violation of customs law and continue to carry out the procedures as prescribed. The inspection time shall comply with Clause 2 of Article 23 of the Law on Customs;

a.2.3.2) Where there are insufficient grounds to determine the consistency of the documents evidencing the additional declaration, or where there are signs of smuggling or commercial fraud, the customs authority shall carry out verification with the competent State management agencies and other relevant domestic agencies (shipping lines, forwarding companies, banks, insurance companies) within a period not exceeding 10 working days. Based on the verification results, if the contents of the additional declaration are consistent, the procedures shall be continued as prescribed; where the documents evidencing the additional declaration are inconsistent, the contents of the additional declaration shall not be accepted and the matter shall be handled in accordance with law;

a.2.3.3) Where the results of the physical inspection or the written confirmation of a trader providing assessment services as to the actual quantity of the shipment and the results of the inspection of the additional declaration documents are inconsistent: not to accept the contents of the additional declaration and to handle the matter in accordance with law.

b) Where the consignor ships types of goods in excess of the types of goods provided for in the contract (thereby changing the number of goods items) and the consignee accepts the over-shipment:

b.1) Responsibilities of the customs declarant: to comply with the guidance in Point a.1 of this Clause;

b.2) Responsibilities of the customs authority:

To comply with the guidance in Point a.2 of this Clause. Where the information verified with the relevant domestic agencies provides insufficient grounds to determine the consistency of the documents evidencing the additional declaration and verification with relevant agencies abroad is required: the Sub-department of Customs where the declaration is registered shall send the information for the General Department of Customs to inspect and verify the consistency of the documents evidencing the additional declaration with relevant agencies abroad (the customs authority of the exporting country, the shipping line, the shipping line's agent in the exporting country, the exporter, the customs attaché abroad) within a period not exceeding 15 working days from the date of receipt of the verification results from the relevant domestic agencies. Where the inspection and verification are to be carried out in territories presenting difficulties, the General Department of Customs shall decide on the extension of the verification period for a maximum of 2 times, each extension not exceeding 15 working days.

Within 02 working days from the receipt of the verification results, the customs officer shall complete the handling of the additional declaration dossier. The handling of violations shall be carried out as prescribed (if any).

c) Where the additional declaration concerns information criteria relating to the types of goods that completely change the names of the goods of the entire shipment (wrong shipment of goods):

c.1) Responsibilities of the customs declarant:

The customs declarant shall make the additional declaration in accordance with Point a.1 of Clause 2 of this Article and additionally submit the following documents:

c.1.1) The consignor's written confirmation of the wrong shipment of goods, clearly stating the reason for the wrong shipment: 01 photocopy;

c.1.2) The contract and the appendix to the contract recording the amendment of the information on the goods and the value of the goods, or other documents of equivalent validity as prescribed by law: 01 photocopy;

c.1.3) The commercial invoice recording the amendment of the information on the goods and the value of the goods: 01 photocopy;

c.1.4) The bill of lading or an equivalent transport document (where the additional declaration relates to the criteria of the number of containers, the number of packages or the weight in the case of bulk cargo and where the goods have not yet been taken out of the customs supervision area): 01 photocopy;

c.1.5) The payment document (if any): 01 photocopy;

c.1.6) The customs declarant's written explanation of the reason for accepting the wrong shipment of goods: 01 original.

c.2) Responsibilities of the customs authority:

c.2.1) To receive the additional declaration dossier;

c.2.2) To carry out a physical inspection of the goods where the goods are within the customs supervision area (including where the goods are in the period of being brought to storage). The inspection time shall comply with Clause 2 of Article 23 of the Law on Customs.

Where the goods have already been taken out of the customs supervision area, the customs declarant must obtain a written confirmation from a goods assessment unit as to the actual quantity and types of goods of the shipment;

c.2.3) Inspection and verification of the consistency of the documents evidencing the additional declaration: the Sub-department of Customs where the declaration is registered shall send the information for the General Department of Customs to inspect and verify the consistency of the documents evidencing the additional declaration with relevant agencies abroad (the customs authority of the exporting country, the shipping line, the shipping line's agent in the exporting country, the exporter, the customs attaché abroad) within a maximum period not exceeding 45 working days. Where the inspection and verification are to be carried out in territories presenting difficulties, the General Department of Customs shall decide on the extension of the verification period for a maximum of 2 times, each extension not exceeding 45 working days.

Within 02 working days from the receipt of the verification results, the customs officer shall complete the handling of the additional declaration dossier. The handling of violations shall be carried out as prescribed (if any).

c.2.4) Handling of inspection results:

c.2.4.1) Where the results of the physical inspection or the written confirmation of a trader providing assessment services as to the actual quantity of the shipment and the verification results are consistent, or where the verification time limit has expired without results: to accept the contents of the additional declaration, handle the matter in accordance with law and carry out the subsequent procedures;

c.2.4.2) Where the results of the physical inspection or the written confirmation of a trader providing assessment services as to the actual quantity of the shipment and the results of the inspection and verification of the additional declaration documents are inconsistent: not to accept the contents of the additional declaration and to handle the matter in accordance with law.

5. Procedures for making additional declarations to the customs dossier after customs clearance in cases of short shipment of goods where the goods have not been taken, or have only partly been taken, out of the customs supervision area, except for the cases specified in Clause 3 of this Article

a) Responsibilities of the customs declarant:

To make additional declarations of the information criteria of the electronic customs declaration and to submit the documents relating to the additional declaration through the system, specifically as follows:

a.1) The consignor's written confirmation of the short shipment of goods: 01 photocopy;

a.2) The contract and the appendix to the contract recording the amendment of the information on the goods and the value of the goods, or other documents of equivalent validity as prescribed by law: 01 photocopy;

a.3) The commercial invoice recording the amendment of the information on the goods and the value of the goods: 01 photocopy;

a.4) The bill of lading or an equivalent transport document (where the additional declaration relates to the criteria of the number of containers, the number of packages or the weight in the case of bulk cargo and where the goods have not yet been taken out of the customs supervision area): 01 photocopy;

a.5) The payment document (if any): 01 photocopy;

a.6) The assessment results of a trader providing assessment services as to the actual quantity of the imported goods.

b) Responsibilities of the customs authority:

b.1) To receive the additional declaration dossier;

b.2) To carry out a physical inspection of the goods where the goods are within the customs supervision area (including where the goods are in the period of being brought to storage). The inspection time shall comply with Clause 2 of Article 23 of the Law on Customs;

b.3) Handling of inspection results:

b.3.1) Where the additional declaration dossier is consistent with the actual goods remaining in the customs supervision area and with the information on the goods that have been taken out of the customs supervision area: to accept the contents of the additional declaration, handle the matter in accordance with law and carry out the subsequent procedures;

b.3.2) Where there are insufficient grounds to determine the consistency of the documents evidencing the additional declaration, or where there are signs of smuggling or commercial fraud, the customs authority shall carry out verification with the competent State management agencies and other relevant domestic agencies (shipping lines, forwarding companies, banks, insurance companies) within a period not exceeding 10 working days. Based on the verification results, if the contents of the additional declaration are consistent, the procedures shall be continued as prescribed; where the documents evidencing the additional declaration are inconsistent, the contents of the additional declaration shall not be accepted and the matter shall be handled in accordance with law;

b.3.3) Where the additional declaration dossier is inconsistent with the actual goods remaining in the customs supervision area and with the information on the goods that have been taken out of the customs supervision area: not to accept the contents of the additional declaration and to handle the matter in accordance with law.”

10. Clause 1 and Clause 2 of Article 21 are amended and supplemented as follows:

“1. Implementation principles

a) Exported or imported goods transferred for domestic consumption or having their intended use changed shall comply with Clause 5 of Article 25 of Decree No. 08/2015/ND-CP, as amended and supplemented in Clause 12 of Article 1 of Decree No. 59/2018/ND-CP;

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

c) For goods subject to an export or import licensing requirement, upon transfer for domestic consumption or change of intended use, the written consent of the agency issuing the export or import licence must also be obtained in respect of goods which, as prescribed by law, require a licence upon a change of intended use or transfer for domestic consumption;

d) For goods having their intended use changed or being transferred for domestic consumption, the taxpayer must declare and fully pay the duties and fines (if any) as prescribed.

2. Responsibilities of the customs declarant

a) To declare and submit the customs dossier through the system, comprising:

a.1) The customs declaration as prescribed in Article 16 of this Circular, clearly stating the number of the initial customs declaration and the form of the change of intended use or transfer for domestic consumption in the “Notes” box of the electronic customs declaration or the “Other notes” box of the paper customs declaration.

In the case of a change of intended use or transfer for domestic consumption of imported goods exempt from import duty or not subject to import duty, where the period from the time of importation to the time of the change of intended use or transfer for domestic consumption has exceeded the time limit for retaining the customs dossier (05 years), and in the case of a change of intended use or transfer for domestic consumption of imported goods which are tools and instruments not subject to duty or exempt from duty and whose value has not been fully allocated to production costs (where the enterprise does not monitor and manage them by the number of the import customs declaration) but which are still within the time limit for retaining the customs dossier, the enterprise is not required to provide the declaration number upon the change of intended use or transfer for domestic consumption.

Where the goods are raw materials and supplies that have been incorporated into a product, upon the change of intended use or transfer for domestic consumption, the customs declarant shall declare the initial raw materials and supplies and the finished product on separate goods lines of the declaration. In doing so, the finished product shall be declared on one goods line, with no duty declared for the goods line of the finished product; the initially imported raw materials and supplies shall be declared (with the code “TĐMĐSDSP” entered in the “separate management code” criterion of the goods line) and duty shall be calculated on the raw materials and supplies on the subsequent goods lines of the declaration. The commodity policy applicable to the finished product shall comply with the specialised legislation;

a.2) The competent authority's document permitting the change of intended use or transfer for domestic consumption in respect of goods which, as prescribed by law, require a licence upon a change of intended use or transfer for domestic consumption: 01 original;

a.3) The specialised inspection certificate, where the management policy for exported or imported goods was not fully complied with at the time of registration of the initial customs declaration: 01 original;

a.4) The written agreement with the foreign party on the change of intended use of the goods, or the commercial invoice in the case of a transfer of ownership of the goods, in respect of goods processed for, or leased or borrowed from, foreign organisations or individuals, or the contract for the purchase and sale of goods that are duty-exempt, not subject to duty, temporarily imported for re-export or temporarily exported for re-import: 01 photocopy.

b) In the case of a change of intended use in the form of re-export: the taxpayer must declare in accordance with Point a of this Clause but is not required to pay duty;

c) In the case of a change of intended use in the form of a transfer to an entity not subject to duty or eligible for duty exemption: the transferee must declare in accordance with Point a of this Clause but is not required to pay duty.

Where the transferee is required to notify a Duty Exemption List, the customs authority shall make a write-off deduction of the transferred goods from the Duty Exemption List of the transferee organisation or individual.

The transferring organisation or individual is not required to pay import duty on the transferred goods, on the condition that the transfer price does not include import duty, but must notify the customs authority that previously received the notification of the Duty Exemption List of the transfer of the goods, where a Duty Exemption List has been notified, or notify the Sub-department of Customs where the initial customs declaration was registered if the case is not one requiring the notification of a Duty Exemption List;

d) Where the taxpayer changes the intended use of, or transfers for domestic consumption, the goods but fails to voluntarily declare and pay duty to the customs authority, and the customs authority or another competent agency inspects and detects this, the taxpayer shall be subject to the imposition of the amount of duty payable according to the initial import goods customs declaration, shall pay late-payment interest and shall be dealt with in accordance with the current regulations.”

11. Article 22 is amended and supplemented as follows:

"Article 22. Cancellation of customs declarations

1. Cases of cancellation of a declaration

a) A customs declaration is invalid for carrying out customs procedures in the following cases:

a.1) The time limit of 15 days from the date of registration of the import customs declaration has expired and no goods have arrived at the import border gate;

a.2) The time limit of 15 days from the date of registration of the export customs declaration has expired and the goods, which are exempt from document inspection and from physical inspection, have not been brought into the customs supervision area at the export border gate;

a.3) The time limit of 15 days from the date of registration of the export customs declaration has expired and, for goods subject to document inspection, the customs declarant has not submitted the customs dossier, or the customs procedures have been completed but the goods have not been brought into the customs supervision area at the export border gate;

a.4) The time limit of 15 days from the date of registration of the export customs declaration has expired and, for goods subject to physical inspection, the customs declarant has not submitted the dossier and presented the goods for inspection by the customs authority;

a.5) The customs declaration has been registered and the goods are subject to a licensing requirement of the specialised management agency but there is no licence at the time of registration of the declaration.

b) The customs declaration has been registered but has not been granted customs clearance because the customs electronic data processing system has broken down, and the replacement paper customs declaration has been granted customs clearance, release of goods or the bringing of the goods to storage;

c) The customs declaration has been registered but the goods do not satisfy the regulations on specialised management and inspection, following the handling of the violation with the additional penalty of compulsory re-export or destruction;

d) Cancellation of a customs declaration at the request of the customs declarant:

d.1) The export customs declaration for which customs procedures have been completed and the goods have been brought into the customs supervision area, but the customs declarant requests that the goods be brought back inland for repair or reprocessing;

d.2) The on-the-spot export customs declaration has been granted customs clearance or release of goods, but the exporter or the importer cancels the export or import transaction;

d.3) Apart from the cases specified in Points a.2, a.3, a.4, d.1 and d.2 of this Clause, the export customs declaration has been granted customs clearance or release of goods but the goods are in fact not exported;

d.4) The customs declaration in which the customs declarant has incorrectly declared the information criteria specified in Section 3 of Appendix II issued together with this Circular, except where the import customs declaration has been granted customs clearance or release of goods and the goods have passed through the customs supervision area; or where the export customs declaration has been granted customs clearance or release of goods and the goods have in fact been exported.

2. Procedures for cancelling a customs declaration

a) Responsibilities of the customs declarant:

a.1) For the cases specified in Point b and Point d of Clause 1 of this Article, the customs declarant shall declare the information requesting the cancellation of the customs declaration using Form No. 06 of Appendix II issued together with this Circular, through the customs electronic data processing system, to the Sub-department of Customs where the customs declaration is registered.

Where the cancellation of a paper customs declaration is requested, the customs declarant shall submit 02 originals of the written request for cancellation of the customs declaration using Form No. 04/HTK/GSQL of Appendix V issued together with this Circular to the Sub-department of Customs where the customs declaration is registered;

a.2) In the case of cancellation of the customs declaration under Point d.1, Point d.2 and Point d.3 of Clause 1 of this Article, the customs declarant shall enclose documents proving that the goods have not in fact been exported.

Where a customs declaration is cancelled in respect of exported goods that have been brought into a customs supervision area but have not in fact been exported, the customs declarant must undertake, in the written request for cancellation of the customs declaration, that no duty refund has been obtained and no tax deduction has been declared with the domestic tax authority or with the customs authority for the goods covered by the customs declaration requested to be cancelled, and shall be responsible for the declared contents. Where the customs authority or the tax authority, upon inspection, discovers that the customs declarant has already obtained a duty refund or declared a tax deduction, the matter shall be handled in accordance with law.

b) Responsibilities of the customs authority:

b.1) In the case of cancellation of the customs declaration provided for in Point a of Clause 1 of this Article: Within 01 working day at the latest from the date on which the customs declaration ceases to be valid for carrying out customs procedures as provided for in Point a and Point d of Clause 1 of this Article, the Sub-department of Customs where the customs declaration is registered shall inspect and verify the information on the customs electronic data processing system, cancel the customs declaration and notify the customs declarant of the declaration cancellation information on the System;

b.2) In the case of cancellation of the customs declaration provided for in Point c of Clause 1 of this Article: Within 01 working day at the latest from the date on which the goods are re-exported or the date of receipt of the written confirmation that the destruction has been carried out, the Sub-department of Customs where the customs declaration is registered shall cancel the declaration;

b.3) In the case of cancellation of the customs declaration provided for in Point b and Point d of Clause 1 of this Article:

b.3.1) Within 08 (eight) working hours from the receipt of the customs declarant's request for cancellation of the customs declaration, the customs officer shall examine the reason, the conditions and the information of the customs declaration requested to be cancelled on the System, submit the case to the Director of the Sub-department for approval, cancel the customs declaration and respond with the result to the customs declarant on the System, handle the duty already paid (if any) in accordance with Article 131 of this Circular, and update the risk management system in order to assess the law-compliance criterion in respect of the enterprise.

Where the Sub-department of Customs at which the customs declaration is registered has information on violations of law relating to the consignment provided in writing by other competent authorities, an export customs declaration in respect of which customs clearance or release of goods has been granted may only be cancelled after professional measures have been applied and it has been determined that the consignment does not violate the law, or after the handling of the violation has been completed in accordance with law;

b.3.2) Where the cancellation of a customs declaration in respect of goods temporarily imported for re-export or temporarily exported 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, after cancelling the customs declaration, update the information on the quantity of goods into the System;

b.3.3) Notify the Tax Department of the province or city where the enterprise has registered its business, using Form No. 01/TB-XNKTC/GSQL in Appendix V issued together with this Circular, in respect of exported goods of domestic origin, or notify the Sub-department of Customs where the import customs declaration is registered in respect of exported goods of imported origin (where the Sub-department of Customs at which the export customs declaration is registered differs from the Sub-department of Customs at which the import customs declaration is registered), for the purpose of monitoring and of not granting any duty refund, tax deduction or non-collection of duty in respect of the goods covered by the cancelled export customs declaration.

b.4) With respect to paper customs declarations, in addition to performing the corresponding contents in Point b.1, Point b.2 and Point b.3 of this Clause, the customs officer shall cross out the cancelled customs declaration with an ink pen, sign it and affix the officer's seal thereon; and shall file the cancelled customs declaration in the order of the registration numbers of the customs declarations.”

12. Clause 1 of Article 23 is amended as follows:

“1. Based on the System's notice of the results of channel assignment for 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 goods is carried out, the customs declaration information, the risk instruction information on the System and the electronic customs dossier sent by the customs declarant through the System, the customs officer shall carry out the detailed inspection of the customs dossier and the physical inspection of the goods.

Within 01 working hour at the latest from the time of registration of the declaration, the customs authority shall inspect and confirm the completeness of the customs dossier and respond to the customs declarant through the System. Upon the expiry of the above time limit, the electronic customs dossier shall be deemed to have been fully submitted to the customs authority.

In the case of physical inspection of goods, the officer must record the inspection results on the Inspection Result Sheet, update them into the System in accordance with Article 29 of this Circular and the guidance of the General Department of Customs, and decide on customs clearance, release of goods or bringing the goods to storage.”

13. Clause 3 of Article 24 is amended as follows:

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

The customs authority shall select subsequent consignments for analysis or assessment on the basis of risk management.”

14. Article 25 is amended as follows:

“Article 25. Inspection of customs value in the course of carrying out customs procedures

1. Subject of inspection: Customs dossiers of exported or imported goods subject to detailed inspection of the dossier or physical inspection of the goods.

2. Contents of inspection: The customs authority shall inspect the customs dossier and the value declared by the customs declarant on the customs declaration and on the customs value declaration (hereinafter referred to as the declared value), on the basis of the provisions on the methods of determination of customs value and on the inspection of customs value in Circular No. 39/2015/TT-BTC and in this Circular.

3. Handling of inspection results

a) Where there are sufficient grounds to reject the declared value:

The customs authority shall issue a Notice of Customs Value using Form No. 02B/TB-TGHQ/TXNK in Appendix VI enclosed with this Circular (hereinafter referred to as the Notice of Customs Value) and shall request the customs declarant to make an additional declaration within a maximum period of 05 working days from the date of the notice, and shall release the goods in accordance with regulations. If the customs declarant makes the additional declaration in accordance with the Notice of Customs Value within the above time limit, the customs authority shall grant customs clearance of the goods in accordance with regulations and handle the violation (if any). Upon the expiry of the time limit, where the customs declarant fails to make the additional declaration or makes an additional declaration that is not in accordance with the Notice of Customs Value, the customs authority shall impose the duty in accordance with the Law on Tax Administration in order to grant customs clearance of the goods in accordance with regulations, and shall handle the violation (if any).

There are sufficient grounds to reject the declared value of exported or imported goods where the goods fall into one of the following cases:

a.1) The customs declarant fails to declare, or declares incorrectly or incompletely, one of the indicators on the customs declaration (including: place of unloading, method of payment, value declaration classification code, transport charges, insurance charges, codes and names of the adjustments, details of the value declaration, total dutiable value allocation coefficient, description of goods, unit of measurement, invoice unit price, dutiable unit price, dutiable value, invoice value, total invoice value, country of origin) or on the customs value declaration (if any), which affects the customs value.

Where the customs declarant has a special relationship but has not declared it on the customs declaration or on the customs value declaration (if any), the customs authority shall request the customs declarant to make an additional declaration in accordance with Article 20 of this Circular. Where the customs declarant declares that there is a special relationship but that it does not affect the transaction value, the customs authority shall inspect the influence of the special relationship on the transaction value in accordance with Article 7 of Circular No. 39/2015/TT-BTC;

a.2) There are contradictions as to contents relating to the customs value among the documents in the customs dossier submitted or produced by the customs declarant to the customs authority;

a.3) One of the conditions for the application of the method of determination of customs value provided for in Clause 8 of Article 1 of Decree No. 59/2018/ND-CP, in Circular No. 39/2015/TT-BTC and in this Circular is not satisfied;

a.4) The sequence or the contents of the method of determination of customs value provided for in Clause 8 of Article 1 of Decree No. 59/2018/ND-CP, in Circular No. 39/2015/TT-BTC and in this Circular have been applied incorrectly.

b) Where the declared value is doubted:

b.1) If exported or imported goods have a doubted declared value and a high risk as to value compared with the reference price level of identical or similar exported or imported goods issued by the General Department of Customs in accordance with Article 22 of Circular No. 39/2015/TT-BTC, and at the same time the customs declarant is assessed and classified as a non-compliant enterprise in accordance with regulations, the customs authority shall notify the customs declarant to supplement the dossier in accordance with Point b.2 of Clause 4 of this Article through the System or on the export customs declaration or the import customs declaration (in the case of customs declaration on a paper declaration), and shall request that the legal representative of the customs declarant or an authorised person be designated to explain and prove the declared value within the time limit for carrying out customs procedures provided for in Article 23 of the Law on Customs, and shall handle the matter as follows:

b.1.1) Where the customs declarant fails to supplement the dossier, or fails to designate a representative competent under the law and holding a power of attorney to explain and prove the declared value, or where, on the basis of the dossier provided by the customs declarant, the customs declarant fails to give explanations of or to provide proof concerning the grounds for rejecting the declared value provided for in Point đ.2.1, Point đ.2.2, Point đ.2.3, Point đ.2.5 and Point đ.2.6 of Clause 4 of this Article, the customs authority shall issue a Notice of Customs Value and impose the duty in accordance with the Law on Tax Administration in order to grant customs clearance of the goods in accordance with regulations, and shall handle the violation (if any);

b.1.2) In cases other than those provided for in Point b.1.1 of this Clause, the customs authority shall issue a Notice of Customs Value and grant customs clearance of the goods according to the value declared by the customs declarant.

b.2) Where imported goods have an abnormally high declared value as provided for in Point b.5.7 of this Clause, the customs authority shall grant customs clearance according to the declared value and shall transfer the doubt to the tax authority to serve as a basis for the inspection and determination of related-party transactions in accordance with the law on related-party transactions;

b.3) For cases not falling under Point b.1 and Point b.2 of this Clause, the customs authority shall notify the grounds for the doubt, the price level and the method that the customs authority expects to use for the determination, and the time of the consultation, through the System or by a Notice of Doubt as to the Declared Value using Form No. 02A/TB-NVTG/TXNK in Appendix VI issued together with this Circular, and shall at the same time release the goods in accordance with regulations; the customs declarant shall carry out the consultation in accordance with the guidance in Clause 4 of this Article;

b.4) The declared value of exported goods is doubted where the goods fall into one of the following cases:

b.4.1) The declared value is lower than the reference price level of identical or similar exported goods issued by the General Department of Customs in accordance with Article 22 of Circular No. 39/2015/TT-BTC;

b.4.2) The declared value is lower than the lowest customs value of identical or similar exported goods determined by the customs authority, or lower than the lowest declared value of identical or similar goods that has been accepted by the customs authority as the customs value in the customs value database (excluding comparison with customs values that are subject to doubt).

Identical or similar exported goods in the value database used for comparison are goods exported within the period of 90 days before or 90 days after the date of registration of the export customs declaration of the goods whose declared value is being inspected;

b.4.3) The declared value is lower than the customs value collected by the customs authority from the information sources provided for in Article 25 of Circular No. 39/2015/TT-BTC after conversion into the customs value of the exported goods up to the border gate of exportation;

b.4.4) The declared value is lower than or equal to the declared value of the main raw materials constituting identical or similar exported goods, or to the transport costs of the goods whose value is being inspected up to the border gate of exportation, or to the extraction costs of identical or similar exported goods;

b.4.5) Where no identical or similar exported goods can be found in accordance with Circular No. 39/2015/TT-BTC for the purpose of inspecting the declared value, the concept of identical or similar goods shall be extended as follows:

b.4.5.1) Exported goods having multiple accompanying features and utilities may be compared with identical or similar exported goods having one basic feature and utility already available in the customs value database;

b.4.5.2) Exported goods of a higher quality grade may be compared with identical or similar exported goods of a lower quality grade already available in the customs value database.

b.5) The declared value of imported goods is doubted where the goods fall into one of the following cases:

b.5.1) The declared value is lower than the reference price level of identical or similar imported goods issued by the General Department of Customs in accordance with Article 22 of Circular No. 39/2015/TT-BTC;

b.5.2) The declared value is lower than the lowest customs value of identical or similar imported goods determined by the customs authority, or lower than the lowest declared value of identical or similar goods that has been accepted by the customs authority as the customs value in the customs value database (excluding comparison with customs values that are subject to doubt);

b.5.3) The declared value is lower than or equal to the customs value of the complete set of components of identical or similar imported goods, or lower than or equal to the customs value of the main raw materials constituting identical or similar imported goods, or lower than or equal to the transport costs of identical or similar imported goods up to the first border gate of importation;

b.5.4) The declared value is lower than the customs value collected by the customs authority from the information sources provided for in Article 25 of Circular No. 39/2015/TT-BTC after conversion into the customs value of the imported goods up to the first border gate of importation;

b.5.5) The imported goods involve a discount factor and the declared value, after deduction of the discount, is lower than the lowest customs value of identical or similar imported goods in the customs value database;

b.5.6) Where no identical or similar imported goods can be found in accordance with Circular No. 39/2015/TT-BTC for the purpose of inspecting the declared value, the concept of identical or similar imported goods shall be extended as follows:

b.5.6.1) Imported goods having multiple accompanying features and utilities may be compared with identical or similar imported goods having one basic feature and utility already available in the customs value database;

b.5.6.2) Imported goods of a higher quality grade may be compared with identical or similar imported goods of a lower quality grade already available in the customs value database;

b.5.6.3) Imported goods originating from developed countries or blocs of countries may be compared with identical or similar imported goods from developing countries already available in the customs value database.

b.5.7) The imported goods have a declared value that is abnormally high compared with the reference price level of identical or similar imported goods issued by the General Department of Customs in accordance with Article 22 of Circular No. 39/2015/TT-BTC;

b.5.8) Identical or similar imported goods in the value database used for comparison under Point b.5.2 and Point b.5.5 of this Clause are goods exported to Vietnam within the period of 60 days before or 60 days after the date of exportation of the goods whose declared value is being inspected; where no identical or similar goods can be found within the above period, the period may be extended to 90 days before or 90 days after the date of exportation of the goods whose declared value is being inspected.

c) In cases not falling under Point a and Point b of this Clause, the customs authority shall grant customs clearance of the goods according to the value declared by the customs declarant.

4. Consultation

a) Competence to conduct consultations: The Director of the Customs Department of the province or city shall organise the conduct of consultations and shall bear comprehensive responsibility for the effectiveness of the consultation work at his or her unit. Based on the actual situation and the characteristics of the locality, the Director of the Customs Department may delegate the conduct of consultations to the Director of the Sub-department of Customs;

b) Responsibilities for implementation:

b.1) The customs authority:

b.1.1) Organise the consultation and inspect the dossiers, documents and materials submitted or produced by the customs declarant in accordance with Point b.2 of this Clause in order to clarify the doubt as to the declared value;

b.1.2) Prepare a consultation record, in which the questions and answers arising in the course of the consultation shall be recorded fully and truthfully; record the documents and materials additionally submitted by the customs declarant; upon the conclusion of the consultation, the conclusion must be clearly stated in the consultation record, specifically: “the customs declarant agrees with the price level and the method determined by the customs authority”, “there are not yet sufficient grounds to reject the declared value” or “the declared value is rejected”. Where the declared value is rejected, the grounds for rejecting the declared value must be clearly stated according to the cases provided for in Point đ.2 of this Clause, together with the price level and the method of determination of the customs value determined by the customs authority after the consultation.

b.2) The customs declarant: shall provide and produce the goods sale and purchase contract and the commercial invoice; documents evidencing transport costs (if any); insurance documents (if any); the certificate of origin of the goods in accordance with law in the case of imported goods (if any); payment documents (if any); and the documents and materials corresponding to the method of determination of the declared value provided for in Circular No. 39/2015/TT-BTC or in this Circular (01 photocopy); shall designate its legal representative or an authorised person to participate in the consultation at the appointed consultation time; and shall be responsible for explaining the matters relating to the declared value as requested by the customs authority;

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

c) Form of consultation: direct consultation;

d) Time for conducting the consultation and handling the consultation results: a maximum of 30 days from the date of registration of the export customs declaration or the import customs declaration;

đ) Handling of the consultation results:

đ.1) Where the customs declarant agrees with the price level and the method that the customs authority expects to use for the determination, the customs authority shall carry out the inspection and issue a Notice of Customs Value. The customs declarant shall make an additional declaration within a maximum period of 05 working days from the date of coming to the customs authority to carry out the consultation. If the customs declarant makes the additional declaration in accordance with the Notice of Customs Value within the above time limit, the customs authority shall grant customs clearance of the goods in accordance with regulations and handle the violation (if any). Upon the expiry of the time limit, where the customs declarant fails to make the additional declaration or makes an additional declaration that is not in accordance with the Notice of Customs Value, the customs authority shall impose the duty in accordance with the Law on Tax Administration in order to grant customs clearance of the goods in accordance with regulations, and shall handle the violation (if any);

đ.2) Where the customs authority rejects the declared value after the consultation, the customs authority shall issue a Notice of Customs Value and request the customs declarant to make an additional declaration within a maximum period of 05 working days from the date of conclusion of the consultation. If the customs declarant makes the additional declaration in accordance with the Notice of Customs Value within the above time limit, the customs authority shall grant customs clearance of the goods in accordance with regulations and handle the violation (if any). Upon the expiry of the time limit, where the customs declarant fails to make the additional declaration or makes an additional declaration that is not in accordance with the Notice of Customs Value, the customs authority shall impose the duty in accordance with the Law on Tax Administration in order to grant customs clearance of the goods in accordance with regulations, and shall handle the violation (if any).

There are sufficient grounds to reject the declared value of exported or imported goods where the goods fall into one of the following cases:

đ.2.1) One of the cases falling under Point a of Clause 3 of this Article;

đ.2.2) The customs declarant fails to declare, or incorrectly declares, the price actually paid or payable, or the factors relating to the determination of the customs value prescribed in Article 6, Article 13 and Article 15 of Circular No. 39/2015/TT-BTC;

đ.2.3) The information provided by the customs declarant is found, after inspection, to be inaccurate, or the documents provided are forged or unlawful;

đ.2.4) The customs declarant fails, without a legitimate reason, to provide the customs authority with the documents prescribed in Point b.2 of this Clause; fails, without a legitimate reason, to attend the consultation; the person attending the consultation is not a competent representative of the customs declarant as prescribed by law and has no power of attorney; or the customs declarant fails to sign the consultation minutes as prescribed in Point b.3 of this Clause;

đ.2.5) Information collected from the exporter or the exporter's representative, in respect of imported goods, or information collected from the seller, the manufacturer or the extractor, in respect of exported goods, establishes that the declared value is inconsistent with the actual purchase and sale;

đ.2.6) The explanations given by the customs declarant contradict the customs dossier or the documents prescribed in Point b.2 of this Clause.

đ.3) Where the customs authority does not yet have sufficient grounds to reject the declared value as prescribed in Point đ.2 of this Clause, the customs authority shall issue a Notice of customs value and grant customs clearance of the goods at the value declared by the customs declarant in accordance with regulations.

5. When rejecting the declared value, determining the customs value and imposing duty under this Article, the customs authority shall allocate the adjustments in accordance with Article 13, Article 15 and Article 16 of Circular No. 39/2015/TT-BTC if the customs declarant has not allocated, or has incorrectly allocated, such adjustments.

6. One-time consultation with multiple uses of the consultation result

a) Conditions for application: The information and data used to inspect and determine the customs value of the exported or imported goods for which a one-time consultation is requested remain unchanged as compared with those of the identical or similar goods for which a consultation result is already available;

b) Responsibilities of the customs declarant: Within the time limit for carrying out customs procedures, the customs declarant shall request the customs authority to apply the result of the previous consultation to subsequent exportations or importations (hereinafter referred to as the consultation result) through the System or through the Notice of doubt about the declared value;

c) Responsibilities of the customs authority: The customs authority shall examine the information and data and notify the result through the System or in writing (in the case of customs declaration made on a paper declaration form).”

15. Article 25a is added as follows:

“Article 25a. Principles and methods for determining the customs value of exported goods

1. Principle: The customs value is the selling price of the goods computed up to the border gate of exportation, exclusive of international insurance charges (I) and international freight charges (F), and shall be determined by applying, in sequence, the methods prescribed in Clause 2, Clause 3, Clause 4 and Clause 5 of this Article and stopping immediately at the method by which the customs value can be determined.

2. Method of the selling price of the goods computed up to the border gate of exportation

a) The selling price of the goods computed up to the border gate of exportation is the selling price stated in the goods purchase and sale contract or the commercial invoice, plus the expenses relating to the exported goods computed up to the border gate of exportation that are consistent with the relevant documents, if such expenses are not yet included in the selling price of the goods;

b) Expenses not yet included in the selling price of the goods:

b.1) Inland transport costs and costs relating to the carriage of the exported goods to the border gate of exportation, including the costs of loading, unloading and stowing the goods onto and off the means of transport up to the border gate of exportation;

b.2) Insurance costs of the exported goods up to the border gate of exportation (if any);

b.3) Other costs relating to the exported goods, including the costs of consolidating the goods and of renting warehouses and yards;

b.4) Where the expenses referred to in Point b.1, Point b.2 and Point b.3 of this Clause include value-added tax paid in Vietnam, such value-added tax shall be deducted from the customs value of the exported goods if there are documents proving it.

c) Allocation principles:

The expenses referred to in Point b of this Clause that relate to the exported goods computed up to the border gate of exportation shall be calculated for each type of exported goods. Where a consignment contains many different types of goods but the expenses are not stated for each type of goods, they shall be allocated by one of the following methods:

c.1) According to the selling price of each type of goods;

c.2) According to the weight, volume or quantity of each type of goods.

d) The documents for determining the customs value under this method, one copy of each document, comprise:

d.1) The goods purchase and sale contract and the commercial invoice;

d.2) Documents proving the expenses of the exported goods computed up to the border gate of exportation (if any);

d.3) Other documents proving the determination of the customs value declared by the customs declarant (if any).

3. Method of the selling price of identical or similar exported goods in the customs value database

a) The customs value of exported goods under this method shall be determined from the selling price of identical or similar exported goods in the customs value database, after conversion into the selling price of the goods computed up to the border gate of exportation, at the time closest to the date of registration of the export declaration of the consignment whose value is being determined;

b) Cases requiring conversion:

b.1) Differences in distance;

b.2) Differences in the mode of transport.

c) Conditions for application:

c.1) The customs value of exported goods shall be determined under this method on the condition that the identical or similar exported goods were declared by the enterprise under the method prescribed in Clause 2 of this Article and accepted by the customs authority, or were determined by the customs authority under one of the methods prescribed in Clause 8 of Article 1 of Decree No. 59/2018/ND-CP;

c.2) Conversion in the case of a difference in distance or in the mode of transport shall be carried out only where there are objective and quantifiable documents under this method;

c.3) Where two or more values of identical or similar exported goods are determined at the same time, the customs value shall be the lowest value of the identical or similar exported goods, excluding the customs values of identical or similar consignments whose customs value is under doubt under Point b.4 of Clause 3 of Article 25 of this Circular.

d) The documents for determining the customs value under this method, one copy of each document, comprise:

d.1) The export customs declaration of the identical or similar exported goods;

d.2) The transport contract or documents showing the transport costs of the identical or similar exported goods (where such costs are adjusted);

d.3) Other dossiers and documents relating to the determination of the customs value under this method.

4. Method of the selling price of identical or similar exported goods on the Vietnamese market

a) The customs value of exported goods under this method shall be determined from the selling price of identical or similar exported goods on the Vietnamese market as stated on the sales invoice at the time closest to the date of registration of the export customs declaration of the consignment whose value is being determined, plus inland transport costs and other costs relating to the exported goods up to the border gate of exportation, minus the value-added tax already paid in Vietnam;

b) Conditions for application:

b.1) The selling price of identical or similar goods on the Vietnamese market must be shown in lawful accounting books and documents, be available, and be recorded and reflected in accordance with Vietnamese accounting regulations and standards. Where there are several selling prices at the same time, the selling price corresponding to the largest quantity sold shall be taken;

b.2) The deduction of value-added tax and the addition of transport costs and other related costs shall be made only where there are objective and quantifiable documents.

c) The documents for determining the customs value under this method, one copy of each document, comprise:

c.1) The sales invoice as prescribed by the Ministry of Finance;

c.2) Documents on the inland transport costs and the costs used to determine the customs value referred to in Point a of Clause 4 of this Article.

5. Method of the selling price of exported goods collected, consolidated and classified by the customs authority as prescribed in Clause 8 of Article 1 of Decree No. 59/2018/ND-CP:

a) The customs value of exported goods under this method shall be determined as follows:

a.1) Flexibly applying the methods for determining the customs value prescribed in Clause 2, Clause 3 and Clause 4 of this Article by expanding the concept of identical or similar goods in accordance with the guidance in Point b.4.5 of Clause 3 of Article 25 of this Circular in order to determine the customs value;

a.2) Where the customs value cannot be determined as prescribed in Point a.1 of this Clause, the sources of information prescribed in Article 25 of Circular No. 39/2015/TT-BTC shall be used, after conversion into the selling price up to the border gate of exportation of the exported goods whose value is being determined, in order to determine the customs value. The conversion method shall follow the guidance in Point b and Point c of this Clause;

a.3) Where the customs value cannot be determined as prescribed in Point a.2 of this Clause, the valuation result of a body having the valuation function under the law shall be used.

b) Conditions for application:

b.1) Conversion shall be carried out only where there are objective and quantifiable documents;

b.2) The lowest customs value shall be used where there are several customs values after conversion; the customs values of identical or similar consignments whose declared value is under doubt as prescribed in Point b.4 of Clause 3 of Article 25 of this Circular shall not be used to determine the customs value.

c) The documents for determining the customs value under this method, one copy of each document, comprise: the documents relating to the determination of the customs value under the method prescribed in this Article.

6. For exported goods that have no purchase and sale contract and no commercial invoice, the customs value shall be the declared value. Where there are grounds to determine that the declared value is not appropriate, the customs authority shall determine the customs value in accordance with the principles and methods for determining the customs value prescribed in this Article.”

16. Article 27 is amended as follows:

a) The title of Article 27 is amended as follows:

"Article 27. Inspection of the origin of goods, inspection of the implementation of duty policies, and inspection of the application of the written notice of advance ruling results”

b) Clause 2, Clause 3 and Clause 5 are amended and Clause 6 is added as follows:

“2. Inspection of the grounds for determining that goods are not subject to tax, where the customs declarant declares that the goods are not subject to export duty, import duty, safeguard duty, anti-dumping duty, countervailing duty, value-added tax, excise tax or environmental protection tax.

3. Inspection of the grounds for determining that goods are eligible for duty exemption, duty reduction or non-collection of duty, where the customs declarant declares that the goods are eligible for duty exemption, duty reduction or non-collection of duty.

5. Inspection and comparison of the information in the notice of advance ruling results against the dossier and the actual exported or imported consignment, in cases where the goods are subject to document inspection or physical inspection of goods; if the exported or imported goods are not consistent with the notice of advance ruling results, the inspection and determination of the commodity code, origin and customs value shall be carried out in accordance with regulations.

6. The inspection and determination of the origin of goods shall comply with the Circular of the Minister of Finance providing for the determination of the origin of exported and imported goods.”

17. Clause 2 of Article 28 is amended as follows:

“2. Where a licence is used for multiple exportations or importations

a) When carrying out the procedures for the exportation or importation of the first consignment, on the basis of the original licence in paper form submitted by the customs declarant, or of the licence information on the customs declaration in the case of a licence issued on the National Single Window Portal, the Sub-department of Customs where the declaration is registered shall update the licence information into the customs electronic data processing system in order to monitor and deduct the quantity and weight stated in the licence corresponding to each exportation or importation;

b) Where the customs electronic data processing system does not yet support deduction monitoring, the Sub-department of Customs where the customs declaration is registered shall proceed as follows:

Where the customs electronic data processing system does not yet support deduction monitoring, the Sub-department of Customs where the customs declaration is registered shall, on the basis of the written confirmation of the quantity of goods licensed issued by the General Department of Customs (for licences issued on the National Single Window Portal) or of the original licence in paper form, prepare a Deduction Monitoring Sheet using Form No. 05/TDTL/GSQL in Appendix V issued together with this Circular and make the deductions for the exported or imported goods. The Deduction Monitoring Sheet, together with one copy of the licence (in the case of a licence issued in paper form), shall be handed over to the customs declarant for deduction monitoring in respect of subsequent exportations or importations.

When the customs declarant has exported or imported all the goods stated in the licence, the Sub-department of Customs where the procedures for the last consignment are carried out shall certify and retain the Deduction Monitoring Sheet together with the customs dossier.”

18. Article 29 is amended as follows:

“Article 29. Physical inspection of goods

1. Inspection of imported goods in the course of loading and unloading from the incoming means of transport into warehouses, yards, ports and the area of the border gate of importation, and of exported goods already granted customs clearance that are gathered at locations within the area of the border gate of exportation

a) The inspection of goods shall be carried out by scanner or by other technical devices. Where inspection must be carried out as prescribed in Point c of Clause 2 of 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 transport enterprise; of the enterprise operating the port, warehouse or yard; 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) Notifying the carrier and the enterprise operating the warehouse, yard or port of the list of consignments that must be inspected;

b.2) Conducting the inspection as prescribed in Point a of this Clause;

b.3) Preparing a Record certifying the inspection, bearing the confirming signatures of the parties prescribed in Point a of this Clause;

b.4) Paying the expenses incurred in connection with the inspection of the goods.

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

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

c.2) Facilitating the carriage of the goods to the inspection area at the request of 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 identify the location of the goods requiring physical inspection in the course of carrying out customs procedures;

c.4) Witnessing and signing the Record certifying the inspection.

d) Handling of the inspection results in respect of imported goods in the course of loading and unloading from the incoming means of transport into warehouses, yards, ports and the area of the border gate of importation:

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

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

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

đ) Handling of the inspection results in respect of exported goods already granted customs clearance that are gathered at locations within the area of the border gate of exportation:

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

đ.2) Where the inspection detects 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 consignment and shall update the inspection results into the System; and shall notify the customs declarant to open the goods for direct inspection and handle the case in accordance with regulations.

The Director General of the General Department of Customs shall, on the basis of the provisions of the law on customs, the management requirements in each warehouse, yard, port and border-gate area, and the actual conditions regarding 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 incoming means of transport into warehouses, yards, ports and the area of the border gate of importation, and of exported goods already granted customs clearance that are gathered at locations within the area of the border gate of exportation, 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 exported and imported consignments for which procedures are carried out at a border-gate Sub-department of Customs

a) For imported consignments subject to physical inspection of goods that have already been inspected as prescribed in Clause 1 of this Article, the customs officer may use the scanner inspection results obtained in the course of loading and unloading from the incoming means of transport into warehouses, yards, ports and the area of the border gate of importation in order to carry out the customs procedures.

Where the inspection by scanner and other technical devices detects signs of violation, a direct inspection of the goods shall be carried out;

b) For exported and imported consignments subject to physical inspection of goods that have not yet been inspected as prescribed in 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, where the goods are not suitable for inspection by scanner, where the goods must be inspected directly by a customs officer under the guidance of the General Department of Customs, or where 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, on the basis of the scanner inspection images, the information on the customs declaration and other information available at the time of inspection, analyse, assess and draw conclusions on the scanner inspection images. All inspection image data shall be stored in the scanner System in accordance with regulations; the scanner inspection images shall be printed from the System and retained together with the customs dossier where the customs declarant submits a paper customs dossier.

Where the scanner inspection results show signs of a violation of law requiring direct inspection by a customs officer, the customs officer conducting the scanner inspection shall report and propose that the physical inspection of the goods be carried out in the form of a direct inspection;

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. The inspection shall be carried out as follows:

b.2.1) Responsibilities of the Director of the Sub-department of Customs:

Based on the information relating to the goods at the time of inspection, the information on the customs declaration and the documents in the customs dossier, the Director of the Sub-department of Customs shall decide on the form and level of physical inspection of goods in accordance with Clauses 2, 3 and 4 of Article 29 of Decree No. 08/2015/ND-CP and Clause 2 of Article 10 of this Circular, and shall assign one or more customs officers to carry out the physical inspection of goods.

Where multiple customs officers are assigned to jointly inspect one consignment, the Director of the Sub-department of Customs shall designate one customs officer to be responsible for updating the inspection results of that consignment into the System;

b.2.2) Responsibilities of customs officers:

Based on the form and level of physical inspection of goods decided by the Director of the Sub-department of Customs, in the case of inspection by percentage, the customs officer shall, on the basis of the information relating to the goods at the time of inspection, select the portion of goods to be inspected according to the prescribed percentage and shall be responsible for that portion of goods.

Where the physical inspection is assigned to multiple customs officers, the officer assigned with general responsibility shall update the physical inspection results into the customs electronic data processing system.

3. Physical inspection of goods transported to an inspection location at the Sub-department of Customs where the declaration is registered, or to a centralised inspection location of the Customs Department where the declaration is registered, or to an inspection location at the construction site or factory

a) Where a consignment has been inspected by scanner in accordance with Clause 1 of this Article and no sign of violation is detected, such inspection result shall be used to decide on customs clearance of the goods as prescribed;

b) Where a consignment that has been inspected by scanner in accordance with Clause 1 of this Article shows signs of violation, the Sub-department of Customs where the goods are stored shall be requested to 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 direct inspection of the goods;

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

4. Inspection of the quantity of goods

The customs authority shall determine the volume and weight of exported and imported goods on the basis of the contents of the customs declaration, the results of the physical inspection of goods, the assessment results carried out by the customs verification body (if any), or the assessment results of an assessment service provider in accordance with law as provided by the customs declarant (if any).

Where, by manual methods or by using the machinery and technical equipment available at the Sub-department of Customs, the customs inspection location or the customs verification body, the customs officer conducting the physical inspection of goods does not have sufficient grounds to determine the accuracy of the customs declarant's declaration of the volume or weight of the goods, an assessment shall be solicited from an assessment service provider in accordance with law. The customs authority shall decide on customs clearance on the basis of the conclusion of the assessment service provider.

5. Physical inspection for the purpose of determining the goods description, the commodity code (HS code), the customs value, the origin, and whether the goods are used or unused shall be carried out in accordance with Articles 24, 25 and 27 of this Circular.

Where the customs authority does not have sufficient conditions to determine the accuracy of the customs declarant's declaration, the customs authority shall comply with Clause 5 of Article 29 of Decree No. 08/2015/ND-CP, as amended and supplemented in Clause 14 of Article 1 of Decree No. 59/2018/ND-CP.

6. For goods requiring special preservation conditions that 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 satisfying the special preservation requirements for physical inspection, or shall decide on customs clearance on the basis of the assessment results.

7. 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 customs declaration shall be registered at the Sub-department of Customs where the exit procedures for the means of transport are carried out, and the documents proving that the means of transport has completed exit procedures shall be sent to the Sub-department of Customs where the exit procedures for the means of transport are carried out, and the goods shall be exempt from physical inspection.

8. For goods traded under temporary import for re-export that cannot be subject to customs sealing, or goods temporarily imported for re-export or temporarily exported for re-import with other time limits that are not subject to customs sealing as prescribed in Article 50 of this Circular, when conducting customs inspection, the customs officer shall specifically describe the goods description, quantity, category, marks and origin (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 with 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 that were temporarily imported or temporarily exported.

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

The physical inspection of goods prescribed in this Clause shall apply only to bulk cargo, break-bulk cargo, goods imported for processing or for the production of exported goods, and goods imported by export processing enterprises, specifically as follows:

a) After receiving the request of the Sub-department of Customs where the declaration is registered sent via the System, the Sub-department of Customs where the goods are stored shall carry out the physical inspection of goods. Where the two Sub-departments of Customs are not yet connected via the System, the Sub-department of Customs where the customs declaration is registered shall proceed as follows:

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

a.2) Seal the documents prescribed 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 location of the physical inspection with the Sub-department of Customs where the goods are stored;

c) Based on the inspection results of the Sub-department of Customs where the goods are stored, the Sub-department of Customs where the declaration is registered shall update the inspection results into the System in order to decide on customs clearance, release of goods, or bringing the goods to storage for preservation.”

19. Article 30 is amended and supplemented as follows:

“Article 30. Handling of customs inspection results

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

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

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

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

2. Where the results of the document inspection and the physical inspection of goods are inconsistent with the contents of the customs declaration, except for the cases prescribed in Clause 3 of this Article, the customs authority shall handle the violation (if any) and request the customs declarant to make an additional declaration of the customs dossier in accordance with the inspection results via the customs electronic data processing system:

a) Where the customs declarant agrees with the inspection results of the customs authority, the customs declarant shall make an additional declaration of the contents required by the customs authority in accordance with the guidance in Article 20 of this Circular;

b) Where the customs declarant does not agree with the inspection results of the customs authority, or where the customs declarant fails to make an additional declaration upon expiry of the time limit of 05 working days from the date of receipt of the customs authority's request for additional declaration prescribed in Point a.1 of Clause 2 of Article 20 of this Circular, the handling shall be as follows:

b.1) In cases where there are sufficient grounds to reject the declared value, comply with Article 25 of this Circular;

b.2) Where the customs declarant does not agree with the notice of classification results or the notice of analysis results together with the commodity code of the customs authority regarding the conclusion on the analysis and classification of the goods, the customs declarant shall send a written request to the verification unit that conducted the analysis to request the separation of the retained sample for assessment in accordance with law. The customs authority shall separate the retained sample and prepare a record of sample separation using Form No. 08a/BBTM/GSQL of Appendix V issued together with this Circular.

Within 30 days from the date of separation of the retained sample, the customs declarant shall send the assessment results to the customs authority for consideration. Upon expiry of this time limit, if the customs declarant has not submitted the assessment results, the customs authority shall use the notice of classification results or the notice of analysis results together with the commodity code that has been issued in order to carry out the subsequent procedures.

Where the customs authority disagrees with the assessment results provided by the customs declarant, the matter shall be handled in accordance with Clause 2 of Article 30 of Decree No. 08/2015/ND-CP.

b.3) For other cases:

b.3.1) Where the goods have not yet been taken out of the customs supervision area: the customs procedures shall not be continued and the customs declarant shall be notified with a clear statement of the reasons via the System, or in writing in the case of a paper customs declaration;

b.3.2) Where the goods have already been taken out of the customs supervision area: the customs authority shall carry out tax imposition (if any) and handle the violation in accordance with the current regulations.

3. Where the results of the document inspection and the physical inspection of goods determine that the goods are in violation of the regulations on management policies or specialised inspection, the Sub-department of Customs where the declaration is registered shall handle the violation in accordance with law, or transfer the case to the competent authority for handling where it falls beyond its competence. Where the goods are subject to compulsory re-export or destruction, the registered customs declaration shall be cancelled in accordance with Article 22 of this Circular, except where the competent authority permits importation within the time limit prescribed in Clause 2 of Article 22 of Decree No. 127/2013/ND-CP, as amended and supplemented in Clause 19 of Article 1 of Decree No. 45/2016/ND-CP.

4. In the case of a paper customs declaration due to a failure of the customs electronic data processing system, after the System resumes operation, the customs officer shall update into the System the information on the customs declaration, the channel assignment results, the form and level of inspection, and the decision on customs clearance, release of goods, bringing the goods to storage for preservation, or border-gate transfer.”

20. Clauses 2, 3 and 4 of Article 31 are amended and supplemented as follows:

“2. Specific provisions on sampling

a) Where samples are taken at the request of the customs declarant in order to serve the customs declaration:

a.1) Responsibilities of the customs declarant:

a.1.1) Notify the Sub-department of Customs where the goods are stored of the sampling request according to the information indicators prescribed in Form No. 16 of Appendix II issued together with this Circular, via the customs electronic data processing system;

a.1.2) After the customs authority has given notice of acceptance of the sampling via the System, the customs declarant shall directly take samples from the imported consignment itself under the supervision of the customs authority. The customs declarant may take a sufficient quantity of samples necessary for making the customs declaration. All samples taken by the customs declarant shall be counted towards the quantity of goods when the customs authority conducts inspection in the course of carrying out the customs procedures.

a.2) Responsibilities of the Sub-department of Customs where the goods are stored:

a.2.1) The Director of the Sub-department of Customs shall assign an officer to supervise the sampling by the customs declarant;

a.2.2) After supervising the sampling, the officer shall certify on 01 printed copy of the customs declarant's Notice of Sampling Request and update the sampling results in the customs electronic data processing system.

b) Exported and imported goods for which samples must be taken to serve customs inspection or to solicit an assessment:

b.1) For exported and imported goods for which samples must be taken for analysis and classification, comply with Circular No. 14/2015/TT-BTC;

b.2) For exported and imported goods for which samples must be taken to solicit an assessment:

b.2.1) Location of sampling: to be carried out at the location where the goods are being stored within the customs supervision area, or at the construction site, production establishment or factory prescribed in Article 102 of this Circular;

b.2.2) The sampling must be attended by a representative of the goods owner, a representative of the customs authority and a representative of the assessment service provider (if any), and a Record Certifying the Sampling of Exported and Imported Goods must be prepared using Form No. 08/BBLM/GSQL of Appendix IV issued together with this Circular.

3. Supervision of sampling to serve specialised inspection within customs operation areas

a) Officials of the specialised inspection agency shall directly carry out the sampling and prepare a record certifying the sampling in accordance with the law on specialised management;

b) Responsibilities of the customs declarant: Based on the time, location and goods expected to be sampled as certified by the specialised inspection agency, the customs declarant shall notify the sampling to serve specialised inspection, according to the information indicators prescribed in Form No. 17 of Appendix II issued together with this Circular, to the Sub-department of Customs where the goods are stored, via the customs electronic data processing system;

c) Responsibilities of the Sub-department of Customs where the goods are stored: Based on the customs declarant's notice requesting sampling to serve specialised inspection, the Director of the Sub-department of Customs where the goods are stored shall supervise the sampling on the basis of the application of risk management;

d) Where goods are sampled under a notice of the specialised inspection agency and are subject to physical inspection of goods at the border gate or at goods inspection locations, the customs authority shall conduct the physical inspection of goods at the same time as the sampling by the specialised agency, except for goods subject to quarantine that require risk analysis before being imported into Vietnam and cases where, due to technical or professional requirements, the goods must be brought to specialised inspection locations.

4. The techniques for taking samples, retaining samples, returning samples and destroying samples in cases where samples are taken to serve customs inspection or to solicit an assessment shall comply with Circular No. 14/2015/TT-BTC.”

21. Clauses 3, 5 and 6 of Article 32 are amended and supplemented as follows:

“3. Goods subject to quality inspection or food safety inspection

Goods subject to quality inspection or food safety inspection must be stored at a border gate, an inland container depot, a bonded warehouse, a location for the gathering, inspection and supervision of centralised exported and imported goods, or an express delivery or postal goods location, except for the following cases:

a) Where the specialised inspection agency designates that the goods be brought to an inspection location under the law on specialised inspection:

a.1) The customs declarant shall send a request for bringing the goods to the inspection location according to the criteria prescribed in Form No. 18 of Appendix II issued together with this Circular, enclosed with 01 photocopy of the Specialised Inspection Registration Certificate bearing the certification of the specialised inspection agency, to the Sub-department of Customs where the customs declaration is registered, via the customs electronic data processing system. Where the registration for specialised inspection is carried out on the National Single Window Portal, the customs declarant is not required to send this document to the customs authority.

In the case of customs declaration on a paper customs declaration form, the customs declarant shall submit a written request using Form No. 09/BQHH/GSQL of Appendix V issued together with this Circular, enclosed with 01 photocopy of the Specialised Inspection Registration Certificate bearing the certification of the specialised inspection agency, to the Sub-department of Customs where the customs declaration is registered;

a.2) Within 01 working hour from the receipt of the customs declarant's request sent via the System, the Sub-department of Customs where the declaration is registered shall confirm on the System the permission to bring the goods to the specialised inspection location in order to provide feedback to the customs declarant.

b) Where the goods are brought to the goods preservation location of the customs declarant at the request of the customs declarant:

b.1) The customs declarant shall send the dossier requesting that the goods be brought to storage for preservation to the Sub-department of Customs where the declaration is registered via the System, comprising:

b.1.1) The request for bringing the goods to storage for preservation according to the criteria prescribed in Form No. 18 of Appendix II issued together with this Circular;

b.1.2) The Specialised Inspection Registration Certificate bearing the certification of the specialised inspection agency: 01 photocopy.

Where the registration for specialised inspection is carried out on the National Single Window Portal, the customs declarant is not required to send this document to the customs authority;

b.1.3) The sampling record bearing the certification of the specialised inspection agency, in cases where samples are taken at the border gate: 01 photocopy;

b.1.4) Documents proving that the location to which the goods are brought for preservation is a warehouse or yard with a clear address, separated from the surrounding area so as to ensure the preservation of the goods in their original condition as prescribed in Point b of Clause 3 of Article 33 of Decree No. 08/2015/ND-CP:

b.1.4.1) For a location to which the goods are brought for preservation that is the address of the head office or production establishment of the customs declarant already registered under the business registration certificate: 01 photocopy of the design drawing of the warehouse, yard or location area clearly showing the boundary separating it from the outside by a solid fence;

b.1.4.2) Where the goods preservation location is an inspection location at a construction site, or a production establishment or factory that has been recognised by a decision of the Director of the Customs Department of the province or city in accordance with Article 102 of this Circular: 01 photocopy of the Recognition Decision;

b.1.4.3) For other locations to which the goods are brought for preservation: 01 photocopy of the documents proving the right to use the warehouse, yard or goods preservation location as prescribed in Clause 2 of Article 3 of Circular No. 84/2017/TT-BTC dated August 15, 2017 of the Minister of Finance providing detailed guidance on a number of articles of Decree No. 68/2016/ND-CP dated July 1, 2016 of the Government.

The customs declarant shall be required to submit the documents prescribed in Point b.1.4 of this Clause only on the first occasion of requesting that the goods be brought to a preservation location.

b.2) Within 02 working hours from the receipt of the customs declarant's request for bringing the goods to storage for preservation sent by the customs declarant via the System, if the customs declarant is not among the enterprises that are not permitted to bring goods to storage for preservation as prescribed in Clause 6 of this Article, the Sub-department of Customs where the declaration is registered shall confirm on the System the permission to bring the goods to the preservation location in order to provide feedback to the customs declarant.

c) The customs declarant shall bear responsibility before the law for the transport and preservation of the goods in their original condition until there is a conclusion that the inspected goods satisfy the import requirements and the customs authority decides on customs clearance or release of goods. Immediately after the goods have been brought to the inspection location or the preservation location, the customs declarant must notify the customs authority, via the System, that the goods have arrived at the destination, according to the information indicators prescribed in Form No. 19 of Appendix II issued together with this Circular. Upon expiry of the time limit registered in Form No. 18 of Appendix II issued together with this Circular, if the customs declarant has not notified the arrival of the goods at the destination (except in force majeure cases), the customs declarant shall not be permitted to bring goods to storage for preservation for subsequent consignments until the customs authority has inspected and confirmed that the goods have been brought to storage for preservation in accordance with the regulations.

In force majeure cases where the goods cannot be brought to the inspection location or the storage location within the time limit registered with the customs authority, the customs declarant shall apply the necessary measures to preserve the original condition of the goods and shall immediately notify the customs authority via the hotline telephone number published on the web portal of the General Department of Customs. Where it is impossible to notify the customs authority immediately, the customs declarant shall, depending on the appropriate locality, notify the police authority, the border guard or the coast guard for certification, and shall thereafter notify the customs authority for handling in accordance with regulations.

During the period of storage of the goods, where the specialised inspection agency requests that the goods be brought into installation and operation for the purpose of specialised inspection, the customs declarant shall be responsible for notifying in writing the Sub-department of Customs where the customs declaration is registered prior to the installation and operation. Based on the notification of the customs declarant, the Sub-department of Customs where the customs declaration is registered shall conduct supervision on the risk management principle; where a customs officer conducts direct supervision at the place of installation and operation, a Record certifying the bringing of the goods into installation and operation shall be made. After the specialised inspection agency completes the inspection, the customs declarant shall itself be liable before the law for preserving the original condition of the goods until there is an inspection conclusion that the goods satisfy import requirements and the customs authority decides on customs clearance or release of goods.

5. Inspection of the storage of goods

a) Responsibilities of the customs declarant:

a.1) In the case of bringing goods to storage at the request of the customs declarant: submit the specialised inspection results to the Sub-department of Customs where the declaration is registered within 30 days from the date on which the goods are brought to storage, except where the specialised inspection agency has sent the inspection conclusion to the customs authority as prescribed in Clause 2 of Article 33 of Decree No. 08/2015/NĐ-CP, as amended in Clause 16 of Article 1 of Decree No. 59/2018/NĐ-CP, or where the inspection is extended as certified by the specialised inspection agency;

a.2) Present the goods being stored for inspection by the customs authority when the customs authority conducts an inspection at the storage location.

b) Responsibilities of the Sub-department of Customs where the customs declaration is registered:

b.1) The Sub-department of Customs where the declaration is registered shall organise the inspection of the storage of goods in the following cases:

b.1.1) The time limit of 30 days from the date on which the goods are brought to storage has expired but the specialised inspection results have not been received and the specialised inspection agency has issued no written certification of an extension of the inspection period. Pending the inspection and handling, the customs declarant shall not be permitted to bring subsequent shipments to storage;

b.1.2) There is information that the imported shipment is not stored in accordance with the provisions of law or is not brought to the storage location within the registered time limit;

b.1.3) The registered storage location has not been inspected by the customs authority and certified as an inspection location satisfying Point b of Clause 3 of Article 33 of Decree No. 08/2015/NĐ-CP. Within a maximum time limit of 30 days from the date on which the first shipment of the customs declarant is permitted to be brought to storage, the Sub-department of Customs where the declaration is registered shall organise the inspection and update the inspection results on the customs electronic data processing system. Where the storage location is not within the area of the Customs Department where the declaration is registered, the Sub-department of Customs where the declaration is registered shall, based on the actual situation, directly organise the inspection or report to the Customs Department of the province or city to request the Customs Department of the locality where the storage location is situated to organise the inspection of the storage of goods of the customs declarant.

Where the goods are kept at locations that do not satisfy the conditions prescribed in Clause 3 of Article 33 of Decree No. 08/2015/NĐ-CP, the customs authority shall conduct a physical inspection of the entire shipment and handle it in accordance with regulations. The customs declarant shall not be permitted to bring subsequent shipments to storage.

b.2) Upon completion of the inspection, the customs officer must make a Record certifying the inspection. Where it is determined that the goods brought to storage are not preserved in their original condition, or are stored at a location other than the registered location, or the storage location does not fully satisfy the conditions prescribed in Point b.1.4 of Clause 3 of this Article, or the goods have no specialised inspection results and there is no written certification of an extension of the inspection period by the specialised inspection agency, a Record of administrative violation in the field of customs shall be made and handled in accordance with the provisions of law;

b.3) Update into the customs electronic data processing system the list of violating enterprises that are not permitted to bring goods to storage as prescribed in Clause 6 of this Article.

c) The Customs Department of the province or city managing the storage location of the goods shall assign its subordinate unit to inspect the storage condition of the goods at the request of the Sub-department of Customs where the declaration is registered, on the basis of information on the System concerning goods permitted to be brought to storage in the locality.

6. Cases in which goods are not permitted to be brought to storage

In the event of a violation of the regulations on bringing goods to storage, in addition to being handled in accordance with the provisions of law, the customs declarant shall not be permitted to continue bringing goods to storage:

a) For a period of 01 year from the date on which the customs authority makes a Record of violation in respect of the act of failing to preserve the original condition of the goods; storing goods at a location other than that registered with the customs authority; or warehouses and yards for keeping goods failing to satisfy Point b.1.4 of Clause 3 of this Article;

b) For a period of 06 months from the date of being sanctioned for the act of violating the regulations on the time limit for submitting the specialised inspection results referred to in Point a.1 of Clause 5 of this Article.”

22. Article 34 is amended as follows:

“Article 34. Customs clearance of goods

1. 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/NĐ-CP.

2. Decision on customs clearance of goods

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

b) Where the System does not automatically check the fulfilment of tax obligations, the customs declarant shall submit 01 copy (and present the original for comparison) of the documents evidencing the fulfilment of tax obligations (the receipt of payment into the state budget, the guarantee document, the payment authorisation document, etc.) to the Sub-department of Customs where the customs declaration is registered for inspection and certification of the fulfilment of tax obligations so that the System may decide on customs clearance.

The customs officer shall inspect and certify the fulfilment of the tax payment obligation in accordance with Article 24 of Circular No. 184/2015/TT-BTC dated November 17, 2015 of the Minister of Finance providing for the procedures for the declaration and guarantee of tax amounts and for the collection and payment of taxes, late-payment interest, fines, fees, charges and other revenues in respect of exported, imported and transited goods and means of transport on exit, entry and in transit;

c) For paper customs declarations: the customs authority where the customs declaration is registered shall decide on the customs clearance of the goods on the paper customs declaration.”

23. Article 39 is amended as follows:

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

1. Bases for duty calculation:

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

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

c) The duty rate of each item as prescribed by the Ministry of Industry and Trade.

2. Method of duty calculation:

a) Where duty is calculated on a percentage basis

b) Where duty is calculated on the basis of an absolute duty amount

3. The time of duty calculation shall comply with Article 35 of this Circular.

4. For imported goods to which one of the import duty measures (safeguard duty, anti-dumping duty, countervailing duty) must be applied, the taxable value for special consumption tax and the taxable value for value added tax must be increased by the safeguard duty, anti-dumping duty or countervailing duty.

5. Collection and payment of safeguard duty, anti-dumping duty and countervailing duty

a) Safeguard duty, anti-dumping duty and countervailing duty under a decision of the Minister of Industry and Trade on the application of provisional safeguard duty, anti-dumping duty or countervailing duty shall be paid into the deposit account of the customs authority where the customs declaration is registered opened at the State Treasury (according to the state budget index corresponding to each type of duty);

b) Where the Minister of Industry and Trade issues a decision on the application of definitive safeguard duty, anti-dumping duty or countervailing duty, the amount of safeguard duty, anti-dumping duty or countervailing duty already paid under the decision on provisional application shall be deducted by the customs authority from the deposit account and transferred into the state budget.

6. Handling of overpaid safeguard duty, anti-dumping duty and countervailing duty

Where the amount of safeguard duty, anti-dumping duty or countervailing duty already 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 duty amount 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 difference shall be refunded to the duty payer from the deposit account of the customs authority.

The procedures for refunding overpaid duty shall comply with Article 131 and Article 132 of this Circular.

7. The declaration, collection, payment and refund of safeguard duty, anti-dumping duty and countervailing duty shall be carried out in the same manner as for import duty in accordance with the law on export and import duties and relevant laws.”

24. Clause 2 and Clause 3 of Article 43 are amended as follows:

“2. When carrying out customs procedures for exported and imported goods, the taxpayer shall submit the guarantee letter of the credit institution to the customs authority in paper form or by electronic means. The guarantee letter shall be issued by a credit institution having the bank guarantee function in accordance with the Law on Credit Institutions and shall satisfy the following criteria and requirements:

a) The name, address, telephone number and tax identification number of the credit institution, and the code of the credit institution issuing the guarantee granted by the State Bank;

b) The name of the taxpayer or of the organisation or individual representing the taxpayer, together with the address, telephone number and tax identification number;

c) Guaranteed amount:

c.1) In the case of a separate guarantee, the guaranteed amount shall be equivalent to the duty amount payable for 01 customs declaration;

c.2) In the case of a general guarantee, the guaranteed amount shall be equivalent to the duty amounts payable for the customs declarations within a specified period of time.

d) Guarantee period:

d.1) The separate guarantee period stated in the guarantee letter applicable to 01 customs declaration shall not exceed the time limit prescribed in Clause 1 of Article 9 and Point đ of Clause 9 of Article 16 of the Law on Export and Import Duties;

d.2) The general guarantee period stated in the guarantee letter applicable to 02 or more customs declarations, but in respect of 01 customs declaration, shall not exceed the time limit prescribed in Clause 1 of Article 9 and Point đ of Clause 9 of Article 16 of the Law on Export and Import Duties.

đ) Effective period of the guarantee: Calculated from the date on which the guarantee letter takes effect until the guaranteed duty amount, late-payment interest and fines (if any) have been fully paid into the state budget or the goods have been re-exported;

e) The guaranteeing credit institution shall be liable in accordance with the effective period of the guarantee.

3. The contents of the guarantee letter must fully satisfy the criteria and requirements prescribed in Clause 2 of this Article.

a) Where the guarantee letter does not fully satisfy the prescribed criteria and requirements:

a.1) For guarantee letters submitted by electronic means: the customs authority shall notify the refusal to accept the guarantee through the customs electronic payment portal;

a.2) For paper guarantee letters: the customs authority shall issue a written notice of the refusal to accept the guarantee letter to the taxpayer and the credit institution using Form No. 04/TBBLT/TXNK in Appendix VI issued together with this Circular.

b) Where the guarantee period has expired but the taxpayer has not fully paid the guaranteed duty amount, the customs authority shall request the taxpayer and the guaranteeing credit institution to fully pay the duty and late-payment interest into the state budget in accordance with regulations, using Form No. 19/TB-TTN-TCN1/TXNK and Form No. 20/TB-TTN-TCN2/TXNK in Appendix VI issued together with this Circular.

Where the guaranteeing credit institution fails to properly perform its commitments, the customs authority shall not accept guarantees for subsequent exported and imported shipments and shall notify in writing or on the System (if any) the bank and the customs units nationwide using Form No. 04/TBBLT/TXNK in Appendix VI issued together with this Circular, and shall at the same time urge the taxpayer to fully pay the duty and late-payment interest into the state budget.”

25. Article 44 is amended as follows:

“Article 44. Place and form of duty payment

The place and form of duty payment shall comply with Circular No. 184/2015/TT-BTC.”

26. Article 45 is amended as follows:

“Article 45. Collection and payment of customs fees and of charges for goods and means of transport in transit

1. The subjects, rates, collection regime, form, place and procedures for payment, and the management and use of customs fees and of charges for goods and means of transport in transit (hereinafter referred to as customs fees and charges) shall comply with Circular No. 274/2016/TT-BTC dated November 14, 2016 of the Minister of Finance providing for the rates, the regime for collection and payment, and the management and use of customs fees and of charges for goods and means of transport in transit.

2. Consolidated reporting and final settlement of the collection of fees and charges

On a monthly basis, the Customs Department of the province or city shall reconcile with the State Treasury the deposited amounts of customs fees and of charges for goods and means of transport in transit that have been collected and paid into the state budget, in detail according to the state budget index, and shall include them in the annual final settlement of the state budget.

The General Department of Customs shall make the final settlement with the state budget of customs fees and of charges for goods and means of transport in transit in accordance with regulations.

3. The customs authority shall not apply coercive measures where the customs declarant still owes customs fees and charges. The customs declarant shall be responsible for fully paying customs fees and charges within the time limit prescribed in Circular No. 274/2016/TT-BTC.

4. The management and monitoring of debts of customs fees and charges (if arising) 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 and charges, examine in specific detail the amount of customs fees and charges collected and the amount of customs fees and charges paid into the deposit account of the customs authority opened at the State Treasury, and reconcile them with the amount of customs fees and charges actually paid as certified by the State Treasury. Where there is a discrepancy between the collection and payment report on the amount of customs fees and charges paid by the authorised collecting organisation into the deposit account of the customs authority and the amount of customs fees and charges certified by the State Treasury, a record must be made clearly determining the cause in order to assign specific responsibility;

b) Based on the amount of customs fees and charges collected and settled with the customs authority by the authorised collecting organisation, the receipts of payment into the budget already issued, and the certification of payment by the State Treasury, the customs authority shall account for the amount of customs fees and charges already collected and the amount of customs fees and charges still to be collected in order to adopt appropriate management measures.”

27. Article 48 is amended as follows:

a) Point c.2.2.2 of Clause 6 is amended as follows:

“c.2.2.2) Where the purpose of use of a part of the total goods of the same type covered by different customs declarations is changed and the duty amount has been determined on the first export or import declarations, the duty amount imposed shall be the average duty amount determined according to the following formula:

The time limit for payment of the imposed duty and the calculation of late-payment interest shall be determined according to the duty payment time limit of the last customs declaration.

Where the initial customs declaration contains no data on the duty amount or the bases for duty calculation cannot be determined, the customs authority shall impose duty on the basis of the quantity, type, dutiable value, duty rate, exchange rate for duty calculation and duty calculation method at the time of issuance of the duty imposition decision. The time limit for payment of the imposed duty shall comply with Clause 5 of Article 42 of this Circular.”

b) Clause 7 is amended as follows:

“7. The duty imposition decision shall be made using Form No. 07/QĐAĐT/TXNK in Appendix VI issued together with this Circular.

Where there are grounds to determine that a duty imposition decision is not in conformity with the provisions of law, the customs authority shall issue a decision to annul the duty imposition decision using Form No. 08/HQĐAĐT/TXNK in Appendix VI issued together with this Circular. The duty amount imposed under the annulled duty imposition decision, or the amount by which the imposed duty exceeds the duty amount payable, shall be refunded by the customs authority as an overpaid duty amount in accordance with Article 131 and Article 132 of this Circular.

The duty imposition decision, the decision to annul the duty imposition decision and the decision on sanctioning of administrative tax violations (if any) must be sent to the taxpayer within 08 working hours from the signing of the decision.”

28. Article 50 is amended as follows:

“Article 50. General provisions on goods transported under customs supervision

1. Goods transported under customs supervision for which customs procedures are carried out in the form of independent transport comprise:

a) Goods in transit, except for goods in transit by international air route that are brought into Vietnam and brought abroad at the same international airport;

b) Transhipped goods, except for transhipped goods brought from abroad into a transhipment port and brought abroad at that same transhipment port;

c) Border-gate transfer goods:

c.1) Exported goods:

c.1.1) Exported goods that have been granted customs clearance or release of goods and are transported from a container freight station (hereinafter referred to as a CFS warehouse), a port for the export and import of goods established inland (hereinafter referred to as an inland container depot), a bonded warehouse, an off-airport air cargo terminal, a location for the gathering, inspection and supervision of centralised exported and imported goods, a location for the centralised gathering, inspection and supervision of express delivery goods, or a location for the centralised gathering, inspection and supervision of postal goods to the border gate of export; and exported goods for which independent transport customs procedures have been carried out and arrival at the destination has been confirmed and the border gate of export is thereafter changed;

c.1.2) Exported goods that have been granted customs clearance or release of goods and are transported from a CFS warehouse or a bonded warehouse to an inland container depot, or from a bonded warehouse to the centralised gathering, inspection and supervision location for express delivery goods or the centralised gathering, inspection and supervision location for postal goods.

c.2) Imported goods transported from the import border gate to the destination port stated on the bill of lading, an off-airport air cargo warehouse, a CFS warehouse, the centralised gathering, inspection and supervision location for exported and imported goods at the import border gate, the centralised gathering, inspection and supervision location for express delivery goods, the centralised gathering, inspection and supervision location for postal goods, or to another border gate (including the case where imported goods of multiple cargo owners are carried on the same means of transport and transported from the import border gate to multiple destination ports stated on the bills of lading).

2. Goods transferred between border gates under customs supervision for which customs procedures are carried out in the form of combined transport include:

a) Exported goods for which the customs declaration has been registered at an off-border-gate Sub-department of Customs and which are transported from the off-border-gate customs procedure location to the export border gate, a bonded warehouse, a CFS warehouse, an inland container depot, the centralised gathering, inspection and supervision location for exported and imported goods, the centralised gathering, inspection and supervision location for express delivery goods, or the centralised gathering, inspection and supervision location for postal goods;

b) Exported goods transported from a non-tariff zone (except a bonded warehouse) to the export border gate, a bonded warehouse, a CFS warehouse, an inland container depot, the centralised gathering, inspection and supervision location for express delivery goods, the centralised gathering, inspection and supervision location for postal goods, or to other non-tariff zones;

c) Exported goods for which the declaration has been registered at a border-gate Sub-department of Customs and which are transported from the border gate where the declaration is registered to the export border gate, a bonded warehouse, a container freight station, or an inland container depot;

d) Imported goods for which the customs declaration has been registered at an off-border-gate Sub-department of Customs, a Sub-department of Customs managing a non-tariff zone or a Sub-department of Customs managing a duty-free shop, and which are transported from the import border gate, a CFS warehouse, an inland container depot, a bonded warehouse, an off-airport air cargo warehouse, the centralised gathering, inspection and supervision location for exported and imported goods, the centralised gathering, inspection and supervision location for express delivery goods, or the centralised gathering, inspection and supervision location for postal goods to the off-border-gate customs procedure location, the non-tariff zone or the duty-free shop;

e) Imported goods transported from the import border gate to a bonded warehouse.

3. Cases in which customs sealing is required

a) Goods in transit through the territory of Vietnam, except for the case prescribed at Point e of Clause 4 of this Article;

b) Transhipped goods, except for the case prescribed at Point g of Clause 4 of this Article;

c) Exported goods subject to physical inspection which are transported from the off-border-gate customs procedure location, the centralised gathering, inspection and supervision location for exported and imported goods, or an off-airport air cargo warehouse to the export border gate, a bonded warehouse, a CFS warehouse, an inland container depot, the centralised gathering, inspection and supervision location for express delivery goods, or the centralised gathering, inspection and supervision location for postal goods; exported goods that have been granted customs clearance or release of goods and are transported from a CFS warehouse or a bonded warehouse to an inland container depot, or from a bonded warehouse to an express delivery goods location or a postal goods location;

d) Imported goods transported from the import border gate, a CFS warehouse, an inland container depot, a bonded warehouse, an off-airport air cargo warehouse, the centralised gathering, inspection and supervision location for express delivery goods, or the centralised gathering, inspection and supervision location for postal goods to the off-border-gate customs procedure location or the centralised gathering, inspection and supervision location for exported and imported goods for physical inspection of the goods or for the taking of samples of the goods;

đ) Imported goods that have arrived at the import border gate but are further transported by the carrier to the destination port stated on the bill of lading or to an off-airport air cargo warehouse, except for goods falling under the case prescribed at Point đ of Clause 4 of this Article;

e) Goods from abroad transported from the import border gate to a bonded warehouse, a non-tariff zone within a border-gate economic zone, a CFS warehouse or a duty-free shop, and vice versa;

g) Goods temporarily imported for re-export for business purposes under Point a and Point d of Clause 1 of Article 83 of this Circular;

h) Goods that are not required to be sealed but are consolidated in the same container with goods required to be sealed as prescribed in this Clause;

i) Goods subject to compulsory re-export under a decision of a competent authority and transported from goods storage locations to the export border gate.

4. Cases in which customs sealing is not required

a) Exported and imported goods declared under combined transport that are exempt from physical inspection;

b) Goods that are bulk cargo, oversized or overweight goods, or bulky goods that cannot be sealed by customs;

c) Goods from abroad kept intact on the inbound means of transport and carried from the first import border gate to the last export border gate without being unloaded at a seaport or airport in Vietnam;

d) Exported goods transported by container from one port to another and unloaded onto an inland waterway means of transport, or kept on board the vessel stacked tightly in multiple tiers and layers, for transport to the export border gate, provided that the carrier's seal remains intact;

đ) Imported goods transported from the import border gate at a seaport, an inland waterway port, an airport or a railway station to the destination port stated on the bill of lading but transferred to another means of transport of the same mode of transport, or without any change of the means of transport, for transport to the destination port, provided that they satisfy the condition of being contained in a container or railway wagon with the carrier's seal remaining intact;

e) Goods in transit transported by sea, inland waterway, air or rail with the carrier's seal stated on the transport document remaining intact for transport to Vietnam; goods in transit by international air route brought into Vietnam and taken abroad at the same international airport;

g) Transhipped goods moved between seaports and contained in containers with the carrier's seal remaining intact; transhipped goods transported between terminals within the same seaport by sea or inland waterway and contained in containers with the carrier's seal remaining intact; transhipped goods brought from abroad into a transhipment terminal and taken abroad at that same transhipment terminal;

h) Other goods not falling under the cases prescribed at Point a, Point b, Point c, Point d, Point đ, Point e and Point g of this Clause and not falling under the cases prescribed in Clause 3 of this Article.

5. On the basis of the analysis and assessment of the situation of smuggling and commercial fraud in each period, the Director General of the General Department of Customs shall decide on customs sealing of goods falling under the cases in which customs sealing is not required as prescribed in Clause 4 of this Article.

6. The customs declarant shall be responsible for preserving the original condition of the goods, the customs seal (if any) and the carrier's seal (if any) during the transport of goods under customs supervision, and for transporting the goods along the route and within the time limit registered with the customs authority.

In a force majeure event where the original condition of the goods or the customs seal cannot be maintained, or where the goods are not transported along the correct route or itinerary or within the correct time limit, or where the means of transport of the goods is changed due to a force majeure incident, the customs declarant shall apply the necessary measures to limit and prevent any loss from occurring and shall immediately notify the customs authority via the hotline telephone number posted on the web portal of the General Department of Customs. Where it is not possible to notify the customs authority immediately, the customs declarant shall, depending on the appropriate locality, notify the police authority, the border guard or the coast guard for confirmation, and shall thereafter notify the customs authority for handling in accordance with regulations.

The transport time shall comply with the guidance in Form No. 07 in Appendix II issued together with this Circular.

7. Additional declaration of the customs dossier for goods under independent transport

An additional declaration of the customs dossier for goods under independent transport means the declaration of amendments and supplements to the information on the independent transport declaration or the list of goods in transit/transhipment.

a) Additional declaration of the independent transport declaration:

The customs declarant may make an additional declaration of information in the following cases:

a.1) Additional declaration of the information indicators prescribed in Section 6.2 of Appendix II issued together with this Circular, before the customs authority certifies that the goods are eligible for departure;

a.2) Additional declaration of the information indicators prescribed in Section 6.3 of Appendix II issued together with this Circular, after the customs authority certifies that the goods are eligible for departure and before it certifies that the goods have arrived at the destination.

b) Procedures for the additional declaration of the independent transport declaration:

b.1) Responsibilities of the customs declarant:

b.1.1) To make an additional declaration of the information indicators of the independent transport declaration where the customs declarant itself detects errors or at the request of the customs authority, and to submit the documents relating to the additional declaration through the System.

b.1.2) Where the system encounters a failure, the customs declarant shall submit 02 originals of the written request for additional declaration made according to Form No. 03/KBS/GSQL in Appendix V issued together with this Circular and 01 copy of the documents relating to the additional declaration.

b.2) Responsibilities of the Sub-department of Customs of the place of departure:

b.2.1) To receive the additional declaration dossier; to inspect the additional declaration dossier and notify the results of the inspection of the additional declaration dossier to the customs declarant through the System within 02 working hours from the receipt of complete information or of the complete dossier (if any). Violations shall be handled in accordance with regulations (if any);

b.2.2) To approve the additionally declared independent transport declaration;

b.2.3) To update in the System the information certifying that the goods are eligible for departure;

b.2.4) Where the additional declaration is made according to Form No. 03/KBS/GSQL, the customs authority shall receive the additional declaration dossier and clearly record the date and time of receipt of the additional declaration dossier; shall notify the inspection results and certify that the goods are eligible for departure on Form No. 03/KBS/GSQL in Appendix V issued together with the Circular; and shall return to the customs declarant 01 copy of the written request for additional declaration bearing the certification of the customs authority.

b.3) Responsibilities of the Sub-department of Customs of the place to which the goods are transported: To certify the arrival of the goods at the customs supervision area on the basis of the information on the additionally declared independent transport declaration or on the written request for additional declaration bearing the certification of the customs authority.

c) Additional declaration of the list of goods in transit/transhipment:

c.1) Responsibilities of the customs declarant:

c.1.1) To make an additional declaration of the information indicators of the list of goods in transit/transhipment according to Form No. 08 in Appendix II issued together with this Circular where the customs declarant itself detects errors or at the request of the customs authority, and to submit the documents relating to the additional declaration through the System;

c.1.2) Where the system encounters a failure, the customs declarant shall submit 02 originals of the written request for additional declaration made according to Form No. 03/KBS/GSQL in Appendix V issued together with this Circular and 01 copy of the documents relating to the additional declaration.

c.2) Responsibilities of the Sub-department of Customs:

c.2.1) To receive the additional declaration dossier; to inspect the additional declaration dossier and notify the results of the inspection of the additional declaration dossier to the customs declarant through the System within 02 working hours from the receipt of complete information or of the complete dossier (if any). Violations shall be handled in accordance with regulations (if any);

c.2.2) To approve the list of goods in transit/transhipment;

c.2.3) To update in the System the information that the goods are eligible for transport through the supervision area for export;

c.2.4) Where the additional declaration is made according to Form No. 03/KBS/GSQL, the customs authority shall receive the additional declaration dossier and clearly record the date and time of receipt of the additional declaration dossier; shall notify the inspection results and certify that the goods are eligible for departure on Form No. 03/KBS/GSQL in Appendix V issued together with the Circular; and shall return to the customs declarant 01 copy of the request for additional declaration bearing the certification of the customs authority.

8. Cancellation of the independent transport declaration or of the list of goods in transit/transhipment

a) Cases of cancellation:

a.1) The time limit of 15 days from the date of registration of the independent transport declaration or of the list of goods in transit/transhipment has expired but the goods have not been transported, including the case where the independent transport declaration or the list of goods in transit/transhipment has been registered but the transport has not been approved by the customs authority because of a failure of the customs electronic data processing system;

a.2) Incorrect declaration of information indicators for which additional declaration is not permitted, and the goods have not yet been brought through the customs supervision area at the place of departure;

a.3) Multiple independent transport declarations or lists of goods in transit/transhipment have been declared for the same consignment to be transported (duplicate declaration information).

b) Cancellation procedures:

b.1) Responsibilities of the customs declarant: To send a request for cancellation through the customs electronic data processing system to the Sub-department of Customs where the declaration is registered;

b.2) Responsibilities of the customs authority:

b.2.1) Within 08 (eight) working hours from the receipt of the customs declarant's request for cancellation, the customs authority shall examine the reason for, the conditions of and the information on the request for cancellation in the System, carry out the cancellation and respond with the result to the customs declarant;

b.2.2) Upon expiry of the time limit of 15 days from the date of registration of the independent transport declaration or of the list of goods in transit/transhipment, where the goods have not been transported and the customs declarant does not request cancellation, the customs authority shall cancel the declaration and notify the result of handling to the customs declarant in the System.

9. The procedures for additional declaration and cancellation of a combined transport declaration shall comply with Article 20 and Article 22 of this Circular.

10. In the case of a failure of the System as prescribed in Clause 2 of Article 25 of Decree No. 08/2015/ND-CP, as amended and supplemented in Clause 12 of Article 1 of Decree No. 59/2018/ND-CP, in which the declaration of the transport of goods cannot be made through the System, specifically:

a) The customs declarant shall submit 03 originals of the transport list made according to Form No. 21a/BKVC/GSQL in Appendix V issued together with this Circular, together with the other documents of the customs dossier prescribed at Point b of Clause 1 of Article 51, or Point a of Clause 1 of Article 51a, or Point a of Clause 1 of Article 51b of this Circular, and shall present the goods to the customs authority of the place from which the goods are transported for sealing (if any) and to the customs authority of the place to which the goods are transported for inspection and certification that the goods have arrived at the destination.

For goods in transit or transhipped goods prescribed in Clause 2 of Article 51 and Clause 2 of Article 51a of this Circular, the customs declarant shall submit 02 originals of the transport list of goods in transit/transhipment made according to Form No. 21/BKVC/GSQL in Appendix V issued together with this Circular, together with the other documents of the customs dossier prescribed at Point a of Clause 2 of Article 51 or Point a of Clause 2 of Article 51a of this Circular;

b) The Sub-department of Customs of the place from which the goods are transported shall inspect the information declared on the transport list and the customs dossier enclosed therewith where the Director of the Sub-department of Customs decides to inspect the customs dossier of the consignment to be transported; shall certify, sign and affix its seal on the transport list submitted by the customs declarant, seal the goods (if any) presented by the declarant, return 02 transport lists to the customs declarant and hand over the goods to the Sub-department of Customs of the place to which the goods are transported for the further procedures in accordance with regulations. After receiving the transport list bearing the certification of the Sub-department of Customs of the place from which the goods are transported and once the goods have arrived at the destination, the Sub-department of Customs of the place to which the goods are transported shall certify, sign and affix its seal thereon and retain 01 transport list; shall return to the customs declarant 01 transport list bearing the certifications of the Sub-department of Customs of the place of departure and of the Sub-department of Customs of the place of destination; and shall send a fax reply to the Sub-department of Customs of the place from which the goods are transported for its information and for retention together with the customs dossier.

For goods in transit or transhipped goods prescribed in Clause 2 of Article 51 and Clause 2 of Article 51a of this Circular, the Sub-department of Customs shall inspect the information declared on the transport list and the customs dossier enclosed therewith where the Director of the Sub-department of Customs decides to inspect the customs dossier of the consignment to be transported; shall certify, sign and affix its seal on the transport list submitted and presented by the customs declarant; and shall return 01 transport list to the customs declarant;

c) 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 shall perform the responsibilities prescribed at Point d and Point đ of Clause 1 of Article 51 of this Circular, except for the responsibilities relating to performance in the customs electronic data processing system.

After the System failure has been remedied, the customs authority shall update the information on the transport list and on the transport list of goods in transit/transhipment in the System.

11. For imported goods transported from the import border gate to the destination port stated on the bill of lading by sea or by air while remaining in their original condition and without being unloaded at the port, warehouse or yard at the import border gate, and for goods from abroad transported from the first import border gate to the last export border gate by sea or by air while remaining in their original condition on the means of transport and without being unloaded into a warehouse, yard or port at the import border gate, 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 shall, on the basis of the information on the goods declared in the dossier of the seagoing vessel or aircraft transferring ports or in transit, carry out the supervision of the transported goods.”

29. Article 51 is amended and supplemented as follows:

“Article 51. Customs procedures for goods in transit

1. Customs procedures for goods in transit passing through the territory of Vietnam

a) Customs procedures for goods in transit passing through the territory of Vietnam shall be carried out under the independent transport procedure at the Sub-department of Customs of the place from which the goods are transported;

b) The customs dossier:

b.1) The independent transport declaration containing the information indicators prescribed in Form No. 07 in Appendix II issued together with this Circular;

b.2) The detailed list of goods in transit containing the information indicators prescribed in Form No. 09 in Appendix II issued together with this Circular;

b.3) The bill of lading or other transport documents of equivalent value as prescribed by law (except for road transport): 01 copy;

Where all the goods have been declared on the electronic cargo manifest, if the customs declarant declares the dossier code notified by the customs authority on the e-Manifest System under the criterion “Note 1”, the copy of the bill of lading need not be submitted in the set of customs dossier documents;

b.4) The transit licence, in the case where goods in transit are subject to licensing: 01 original if the transit is made once, or 01 copy together with the monitoring and deduction sheet if the transit is made several times.

The issuance of, and the deductions on, the monitoring and deduction sheet shall be carried out at the Sub-department of Customs of the place from which the goods are transported in accordance with Article 28 of this Circular;

b.5) The notice of quarantine exemption, or the notice of satisfactory quarantine results issued by the quarantine authority in accordance with the law on quarantine, or the quarantine document issued by a foreign quarantine authority and recognised under the law on quarantine, in the case where goods in transit are subject to quarantine: 01 original. Where the specialised law does not specifically provide for an original or a copy, the customs declarant may submit a copy.

With respect to the documents prescribed at Point b.4 and Point b.5 of this Clause, if the National Single Window mechanism is applied and the specialised state management agency or the specialised inspection agency sends the licence or the written notice of quarantine results or of quarantine exemption in electronic form through the National Single Window Portal, the customs declarant is not required to submit them when carrying out customs procedures.

c) Responsibilities of the customs declarant:

c.1) Declare the information of the independent transport declaration according to the information indicators specified in Form No. 07 of Appendix II, and the lists according to the information indicators specified in Form No. 09, Form No. 10 and Form No. 11 of Appendix II issued together with this Circular, and enclose the other documents of the customs dossier specified at Point b, Clause 1 of this Article when registering the independent transport declaration through the System. Where the System encounters a breakdown making it impossible to declare the transport of goods through the System, the guidance at Point a, Clause 10, Article 50 of this Circular shall be followed.

Where the consignment is subject to document inspection (channel 2) and the documents at Point b.4 and Point b.5 have not yet been processed on the National Single Window Portal, the customs declarant shall submit these documents to the customs authority of the place of departure of the goods for inspection;

c.2) After the independent transport declaration has been approved, provide the information on the number of the independent transport declaration (the notice of approval of the transport declaration) to the customs authority of the place of departure and the customs authority of the place of destination of the goods for the sealing, seal inspection, physical inspection of goods and supervision of goods at the places of departure and destination;

c.3) Present the goods for the customs authority to carry out the sealing (if any) and the physical inspection where the consignment shows signs of violation of the law, at the request of the customs authority;

c.4) Make an additional declaration on the independent transport declaration in accordance with Clause 7, Article 50 of this Circular (if any);

c.5) Where a consignment is transported in multiple trips, the customs declarant may choose to make one independent transport declaration for the entire consignment or an independent transport declaration for each trip, provided that the transport period registered under the guidance in Form No. 07 of Appendix II issued together with this Circular is complied with. Where the transport period exceeds the period registered with the customs authority while the consignment has not been fully transported, the customs declarant shall make an additional declaration of the quantity of goods actually transported and shall declare the remaining quantity of goods not yet transported on a new independent transport declaration;

c.6) Use means of transport fitted with an itinerary tracking device connected to the Sub-department of Customs of the place of departure of the goods and the Sub-department of Customs of the place of destination of the goods, where goods in transit are contained in containers stacked tightly in multiple tiers and multiple layers on the means of transport for carriage from abroad into Vietnam and vice versa by inland waterway.

d) Responsibilities of the Sub-department of Customs of the place from which the goods are transported:

d.1) Where the consignment is subject to document inspection (channel 2), the customs authority shall inspect the information on the independent transport declaration and the documents of the customs dossier; and shall guide the customs declarant in making an additional declaration of other information on the independent transport declaration or the lists (if any).

Where the goods are found to show signs of violation of the 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 sheet using Form No. 06/PGKQKT/GSQL of Appendix V issued together with this Circular and shall be updated into the System.

Where the inspection results reveal false declaration of the information indicators on the independent transport declaration and the lists of the customs dossier, administrative sanctions shall be imposed in accordance with regulations and the customs declarant shall be guided in making an additional declaration in accordance with Clause 7, Article 50 of this Circular;

d.2) The customs authority shall approve the independent transport declaration on the System within 02 working hours from the receipt of the valid customs dossier declared and submitted by the customs declarant;

d.3) Compare the quantity and numbers of containers (for goods packed in containers) and the number of packages and packets (for bulk goods) between the actual goods presented by the customs declarant and the information declared on the independent transport declaration; carry out the sealing of the goods in the cases subject to customs sealing under Clause 3 and Clause 5, Article 50 of this Circular and update the customs seal numbers on the System.

Where goods in transit are contained in containers stacked tightly in multiple tiers and multiple layers on the means of transport and are transported by inland waterway from abroad into Vietnam, and it is impossible to inspect the carrier's seals or to carry out customs sealing, the Sub-department of Customs of the border gate of import shall provide information on the status of the consignment so that the Sub-department of Customs of the place of destination of the goods inspects the carrier's seals and compares the actual goods presented by the customs declarant with the information declared on the independent transport declaration. The Sub-department of Customs of the place of departure shall monitor the goods transported in order to coordinate with the Sub-department of Customs of the border gate of destination or with the relevant authorities where the goods are not transported along the registered route or within the registered time, or where incidents occur during the transport.

Where the goods cannot be sealed (bulk goods, oversized or overweight goods, bulky goods), the customs authority shall make a certification record using Form No. 35/BBCN/GSQL of Appendix V issued together with this Circular, take photographs of the goods in their original condition and record detailed information into the System, including: goods description, quantity, type, markings and origin (if any);

d.4) The customs authority shall update the information on the goods transported into the System and shall monitor the information on the transported consignment which is under customs supervision.

Where the transport time limit has expired but no response has been received from the Sub-department of Customs of the place to which the goods are transported, the Sub-department of Customs of the place from which the goods are transported shall take the lead and coordinate with the Sub-department of Customs of the place of destination of the goods and the Customs Control Team of the Anti-Smuggling Investigation Department in organising the verification and handling thereof;

d.5) Where the System encounters a breakdown making it impossible to declare the transport of goods through the System, the guidance at Point b, Clause 10, Article 50 of this Circular shall be followed.

đ) Responsibilities of the Sub-department of Customs of the place to which the goods are transported:

đ.1) Receive the goods together with the information on the number of the approved independent transport declaration presented by the customs declarant and check the information on the independent transport declaration on the System;

đ.2) Inspect the condition of the seals or the original condition of the goods, compare the actual seal numbers with the customs seal numbers (if any) or the carrier's seal numbers (if any) on the independent transport declaration and the list of containers/packages/packets, or compare the original condition of the goods with the information on the goods updated on the System where sealing is impossible.

Where goods in transit are contained in containers stacked tightly in multiple tiers and multiple layers on the means of transport and are transported abroad by inland waterway, based on the information on the route and transport time, the warnings on the supervision system, the information of the Sub-department of Customs of the place of departure on the status of the consignment and the information on the itinerary tracking device, the Director of the Sub-department of Customs shall decide on the inspection of the customs seals or the carrier's seals and on the inspection of the original condition of the goods;

đ.3) Where there are signs of violation of the law (including the case where signs of violation are detected upon the inspection under Point đ.2 of this Clause), the Director of the Sub-department of Customs shall decide on the physical inspection of the goods in accordance with regulations and shall handle the violation in accordance with law (if any). The results of the physical inspection shall be recorded on the inspection result sheet using Form No. 06/PGKQKT/GSQL of Appendix V issued together with this Circular;

đ.4) Update the information on the arrival of the goods at the destination into the System immediately after the goods have been transported to the destination.

Where goods in transit are exported through a road border gate, an inland waterway border gate or an international through-railway border gate, update the information on the arrival of the goods at the destination into the System; supervise the goods from the time they enter the customs supervision area at the border gate of export until they are exported across the border, and update the information on the goods actually exported on the System;

đ.5) Where the System encounters a breakdown making it impossible to declare the transport of goods through the System, the guidance at Point b, Clause 10, Article 50 of this Circular shall be followed.

2. Customs procedures for goods in transit by international air route which are brought into Vietnam and taken abroad at the same international airport with unloading into a warehouse, yard or port

a) The customs dossier:

a.1) The list of goods in transit according to the information indicators specified in Form No. 08 of Appendix II issued together with this Circular;

a.2) The bill of lading or other transport documents of equivalent value: 01 copy.

Where all the goods have been declared on the electronic cargo manifest, if the customs declarant declares the dossier code notified by the customs authority on the e-Manifest System in the “Note 1” field, the copy of the bill of lading need not be submitted in the customs dossier;

a.3) The transit licence, in the case of goods required to have a licence under current regulations: 01 original if the transit is made once, or 01 copy enclosed with the monitoring and deduction sheet if the transit is made several times.

The issuance of and the deduction on the monitoring and deduction sheet shall be carried out at the Sub-department of Customs of the place of departure of the goods in accordance with Article 28 of this Circular;

a.4) The notice of quarantine exemption or the notice of satisfactory quarantine results of the quarantine authority in accordance with the law on quarantine, or the quarantine document issued by a foreign quarantine authority and recognised under the law on quarantine, in the case of goods in transit subject to quarantine: 01 original. Where the specialised legislation does not specify whether the original or a copy is required, the customs declarant may submit a copy.

For the documents specified at Point a.3 and Point a.4 of this Clause, if the national single-window mechanism is applied and the specialised state management agency or the quarantine authority sends the licence or the written notice of quarantine results or of quarantine exemption in electronic form through the National Single Window Portal, the customs declarant is not required to submit them when carrying out customs procedures.

b) Responsibilities of the customs declarant:

b.1) Make the declaration on the list of goods in transit and submit the accompanying documents specified at Point a, Clause 2 of this Article through the customs electronic data processing system;

b.2) Present the goods to the customs authority for physical inspection where the consignment shows signs of violation of the law;

b.3) Make an additional declaration of the information on the list of goods in transit (if any);

b.4) Receive the list of goods in transit approved by the customs authority.

c) Responsibilities of the customs authority:

c.1) Inspect the information on the list of goods in transit and the documents of the customs dossier, and guide the customs declarant in making an additional declaration of other information on the list of goods in transit (if any);

c.2) Where signs of violation of the law are detected, the customs officer shall carry out physical inspection of the goods in accordance with Article 29 of this Circular and shall handle the violation in accordance with law (if any). The results of the physical inspection shall be recorded on the inspection result sheet using Form No. 06/PGKQKT/GSQL of Appendix V to this Circular and shall be updated into the System;

c.3) The customs officer shall approve the list of goods in transit within 02 working hours from the receipt of the valid dossier submitted and presented by the customs declarant;

c.4) When goods in transit are transported into or out of the port area, the customs authority shall certify the quantity of goods actually transported in and out on the list of goods in transit on the basis of inspecting and comparing the container information declared on the list with the information on the containers entering and leaving the port area as regards the container numbers and the carrier's seal numbers (if any).

Where the results of the inspection and comparison are consistent and there is no information that the consignment shows signs of violation of the law, the customs authority shall so certify on the System. Where the results of the inspection and comparison are inconsistent, the matter shall be verified and clarified and the violation shall be handled in accordance with regulations.

d) Where the System encounters a breakdown making it impossible to declare the transport of goods through the System, the customs declarant and the customs authority shall comply with Point b, Clause 10, Article 50 of this Circular.

3. Customs procedures for goods in transit which are split up or packed in the same container or freight wagon together with exported goods for which customs procedures have been completed, goods expected to be imported, or exported and imported goods sent via postal services or express delivery services

a) Goods in transit which are split up or packed in the same container or freight wagon together with exported goods for which customs procedures have been completed or with goods expected to be imported, or packed together with exported and imported goods sent via postal services or express delivery services, must satisfy Article 43 of Decree No. 08/2015/NĐ-CP, as amended at Point 10, Clause 19, Article 1 of Decree No. 59/2018/NĐ-CP, and may only be split up or packed together at the locations specified in Article 43 of Decree No. 08/2015/NĐ-CP, as amended at Point 9, Clause 19, Article 1 of Decree No. 59/2018/NĐ-CP.

Where imported goods sent via postal services or express delivery services which are on the list of imported goods subject to customs procedures at the border gate of import under a decision of the Prime Minister are packed together with goods in transit, the splitting shall be carried out at the centralised gathering, inspection and supervision location for postal goods or at the centralised gathering, inspection and supervision location for express delivery goods;

b) Responsibilities of the customs declarant:

In addition to the responsibilities specified in Article 43 of Decree No. 08/2015/NĐ-CP, as amended at Point 3, Clause 19, Article 1 of Decree No. 59/2018/NĐ-CP, the customs declarant shall be responsible for:

Making the declaration on each independent transport declaration according to each corresponding type and transport leg in accordance with Clause 1 of this Article and stating the number of the independent transport declaration of the goods packed together in the “Note 2” field on each separate declaration for imported goods, exported goods and goods in transit;

c) Responsibilities of the Sub-department of Customs of the border gate of import:

c.1) Inspect the conditions for the splitting and the location of the splitting of goods in transit from imported goods specified in Clause 19, Article 1 of Decree No. 59/2018/NĐ-CP and at Point a of this Clause in order to carry out the procedures according to each corresponding type and transport leg;

c.2) Perform the tasks specified at Point d, Clause 1 of this Article;

d) Responsibilities of the Sub-department of Customs managing the location where the goods are split up or packed together:

In addition to the responsibilities specified in Article 43 of Decree No. 08/2015/NĐ-CP, as amended at Clause 19, Article 1 of Decree No. 59/2018/NĐ-CP, the Sub-department of Customs managing the location where the goods are split up or packed together shall perform:

d.1) The responsibilities of the Sub-department of Customs of the place of destination specified at Point đ, Clause 1 of this Article when the goods are transported to the location where the goods are split up or packed together;

d.2) The responsibilities of the Sub-department of Customs of the place of departure specified at Point d, Clause 1 of this Article after the goods in transit have been packed together with the exported goods at the location where the goods are packed together.

đ) Responsibilities of the Sub-department of Customs of the border gate of export:

đ.1) Perform the tasks specified at Point đ, Clause 1 of this Article;

đ.2) Check the independent transport declaration stated in the “Note 2” field on the independent transport declaration in order to certify the 02 independent transport declarations on the System

30. Article 51a, Article 51b and Article 51c are added as follows:

“Article 51a. Customs procedures for transhipped goods at seaports

1. Customs procedures for transhipped goods transported between seaports and transhipped goods transported between terminals within the same seaport

a) The customs dossier:

a.1) The independent transport declaration according to the information indicators specified in Form No. 07 of Appendix II issued together with this Circular;

a.2) The detailed list of transhipped goods using Form No. 09 of Appendix II issued together with this Circular;

a.3) The bill of lading or other transport documents of equivalent value as prescribed by law: 01 copy.

Where all the goods have been declared on the electronic cargo manifest (the e-Manifest System), if the customs declarant declares the dossier code notified by the customs authority on the e-Manifest System in the “Note 1” field, the copy of the bill of lading need not be submitted in the customs dossier.

b) Responsibilities of the customs declarant: comply with Point c, Clause 1, Article 51 of this Circular;

c) Responsibilities of the Sub-department of Customs of the place of departure of the goods: comply with Point d, Clause 1, Article 51 of this Circular;

d) Responsibilities of the Sub-department of Customs of the place of destination of the goods: comply with Point đ, Clause 1, Article 51 of this Circular.

2. Customs procedures for transhipped goods brought from abroad into a transhipment area and taken abroad directly from that transhipment area

a) The customs dossier:

a.1) The list of transhipped goods according to the information indicators specified in Form No. 08 of Appendix II issued together with this Circular;

a.2) The bill of lading or other transport documents of equivalent value: 01 copy.

Where all the goods have been declared on the electronic cargo manifest, if the customs declarant declares the dossier code notified by the customs authority on the e-Manifest System in the “Note 1” field, the copy of the bill of lading need not be submitted in the customs dossier.

b) Responsibilities of the customs declarant and the customs authority: Comply with Clause 2, Article 51 of this Circular. Where the System encounters a breakdown making it impossible to declare the transport of goods through the System, Point b, Clause 10, Article 50 of this Circular shall be complied with.

Article 51b. Customs procedures for exported and imported goods subject to border-gate transfer for which procedures are carried out in the form of independent transport

Customs procedures for goods subject to border-gate transfer specified at Point c, Clause 1, Article 50 of this Circular shall be carried out in the form of independent transport, specifically as follows:

1. The customs dossier

a) The independent transport declaration according to the information indicators specified in Form No. 07 of Appendix II issued together with this Circular;

b) The bill of lading or other transport documents of equivalent value as prescribed by law (except for exported goods): 01 copy;

Where all the goods have been declared on the electronic cargo manifest (the e-Manifest System), if the customs declarant declares the dossier code notified by the customs authority on the e-Manifest System in the “Note 1” field, the copy of the bill of lading need not be submitted in the customs dossier.

2. Responsibilities of the customs declarant: Comply with Point c, Clause 1, Article 51 of this Circular;

3. Responsibilities of the Sub-department of Customs of the place of departure of the goods: comply with Point d, Clause 1, Article 51 of this Circular.

4. Responsibilities of the Sub-department of Customs of the place of destination of the goods: comply with Point đ, Clause 1, Article 51 of this Circular.

Article 51c. Customs procedures for goods subject to border-gate transfer for which procedures are carried out in the form of combined transport

1. Customs procedures for combined transport shall apply to the goods specified in Clause 2, Article 50 of this Circular.

2. The location, dossier and customs procedures for goods under combined transport shall be carried out simultaneously with the customs procedures for the exported or imported consignment according to the corresponding type; the information on the combined transport declaration shall be declared according to the indicators specified in Form No. 01 or Form No. 02 of 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 customs 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 seals in the cases provided for in Clause 3 of Article 50 of this Circular, for handover to the Sub-department of Customs at the place to which the goods are transported for further procedures.

3. For exported goods

a) 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:

a.1) Responsibilities of the Sub-department of Customs at the place from which the goods are transported:

a.1.1) Seal the goods; update the information of the Handover Record for goods transported under supervision on the System.

Where the goods are bulk cargo, bulky cargo or over-length, over-weight cargo that cannot be sealed, the customs authority shall clearly record the name of the goods, quantity, category, marks and numbers, and origin (if any), or take photographs of the goods in their original condition, and update this on the System or attach it to the Handover Record;

a.1.2) Print 01 copy of the Handover Record from the System, sign, affix the customs officer's stamp, clearly record the day, month and year of certification on the Handover Record, and hand the Handover Record together with the goods to the customs declarant for transport to the border gate of export;

a.1.3) Monitor information on the shipment transported under customs supervision;

a.1.4) Organise verification of the status of the goods where the time limit for transport of the goods has expired but the goods have not yet arrived at the border gate of export.

a.2) Responsibilities of the Sub-department of Customs at the place to which the goods are transported:

a.2.1) Receive the Handover Record and the goods presented by the customs declarant;

a.2.2) Inspect the condition of the customs seals and compare them with the information on the transported goods recorded on the System, and sign, affix the customs officer's stamp and clearly record the day, month and year of certification on the Handover Record in order to return it to the customs declarant;

a.2.3) Update the information on the arrival of the transported goods on the System;

a.2.4) Coordinate with the Sub-department of Customs at the place from which the goods are transported in verifying the status of the shipment where the time limit for transport has expired but the goods have not yet arrived at the place of destination.

b) For exported goods not subject to customs sealing: The customs declarant shall be responsible for transporting the goods to the border gate of export.

4. For imported goods

a) For imported goods brought to an inspection location outside the border gate for inspection, being goods subject to customs sealing:

a.1) Responsibilities of the Sub-department of Customs where the declaration is registered:

a.1.1) Update information on the System to request the Sub-department of Customs where the goods are stored to affix seals and hand the goods over to the customs declarant for transport to the inspection location;

a.1.2) Receive the goods transported by the customs declarant, inspect the condition of the seals on the goods and compare them with the information on the transported goods recorded on the System, and sign, affix the customs officer's stamp and clearly record the day, month and year of certification on 02 copies of the Handover Record, retain 01 copy and return 01 copy to the customs declarant;

a.1.3) Update the information on the arrival of the goods on the System;

a.1.4) Monitor the information on the transport of the goods and coordinate with the Sub-department of Customs where the goods are stored in verifying the status of the shipment where the time limit for transport has expired but the goods have not yet arrived at the inspection location.

a.2) Responsibilities of the Sub-department of Customs where the goods are stored:

a.2.1) Based on the request of the Sub-department of Customs where the declaration is registered, the customs authority shall affix seals and update on the System the information of the Handover Record for the transported goods;

a.2.2) Print 03 copies of the Handover Record from the System, certify, sign and affix the customs officer's stamp, and request the customs declarant to sign and clearly write his or her full name. The Sub-department of Customs shall retain 01 copy and hand 02 copies of the Handover Record together with the goods to the customs declarant for transport to the inspection location;

a.2.3) Monitor the information on the shipment transported under customs supervision;

a.2.4) Organise verification of the status of the goods where the time limit for transport has expired but the goods have not yet been transported to the inspection location.

b) For imported goods not subject to customs sealing: The customs declarant shall carry out customs procedures and bring the goods through the customs supervision area at the border gate after completing customs procedures as prescribed.

5. Where the System encounters a failure as provided for in Clause 2 of Article 25 of Decree No. 08/2015/ND-CP, as amended and supplemented in Clause 12 of Article 1 of Decree No. 59/2018/ND-CP, and the declaration of the transport of goods under customs supervision cannot be made through the System

a) The customs declarant shall provide the customs declaration and present the goods to the customs authority at the place from which the goods are transported and to the customs authority at the place to which the goods are transported;

b) The Sub-department of Customs at the place from which the goods are transported shall inspect the information on the customs declaration for exported or imported goods in order to make 03 copies of the Goods Handover Record using Form No. 10/BBBG/GSQL in Appendix V issued together with this Circular and shall certify on the Goods Handover Record. It shall hand 02 copies of the Handover Record to the customs declarant to be transported together with the goods to the Sub-department of Customs at the place to which the goods are transported for further procedures as prescribed;

c) The Sub-department of Customs at the place to which the goods are transported shall certify on the 02 copies of the Goods Handover Record, return 01 copy to the customs declarant, retain 01 copy and send a reply (by fax) to the Sub-department of Customs at the place from which the goods are transported for its information and for filing with the customs dossier.”

31. Article 52 is amended and supplemented as follows:

“Article 52. Customs supervision of imported goods brought into, stored at and taken out of ports, warehouses, yards and locations connected to the customs electronic data processing system

1. Supervision of goods transported by container or as bulk cargo brought into, stored at and taken out of seaports

a) Before the time of loading and unloading of goods from the means of transport into the port:

a.1) Responsibilities of the customs authority: Based on the information of the ship dossier declared on the National Single Window System, provide the list of goods expected to be loaded and unloaded at the port and the list of containers to be scanned (if any), according to the information indicators provided for in Form No. 01 (containerised cargo), Form No. 02 (bulk cargo) or Form No. 03 in Appendix X issued together with this Circular, to the System of the port, warehouse and yard business enterprise.

For the list of goods expected to be loaded and unloaded at the port, the time of provision shall be no later than 08 hours before the ship is expected to arrive at the port. For the list of containers to be scanned (if any), the time of provision shall be no later than 04 hours before the ship is expected to arrive at the port;

a.2) Responsibilities of the port, warehouse and yard business enterprise: Receive the information on the list of goods expected to be loaded and unloaded at the port and on the list of containers to be scanned (if any) from the customs electronic data processing system.

b) During the loading and unloading of goods into the port:

b.1) Responsibilities of the port, warehouse and yard business enterprise:

b.1.1) Inspect the condition of the packaging containing the goods; compare the conformity between the information on the list of goods expected to be loaded and unloaded and the goods actually loaded and unloaded at the port in terms of container numbers and the numbers of the carrier's seals affixed to the containers, or of quantity, weight and volume in the case of bulk cargo (depending on the conditions of delivery and receipt of the goods).

Where the packaging containing the goods is not kept in its original condition, the results of the comparison show discrepancies, or the goods are found to bear signs of violation of law, the following shall be carried out:

b.1.1.1) Update the information on the discrepancies according to the information indicators provided for in Form No. 18 (containerised cargo) or Form No. 19 (bulk cargo) in Appendix X issued together with this Circular and send it to the customs electronic data processing system;

b.1.1.2) Immediately notify the Sub-department of Customs where the goods are stored of the information on the goods bearing signs of violation of law and store the goods bearing signs of violation of law in a separate area;

b.1.1.3) Sign the Certification Record where a certification record is made on information on goods bearing signs of violation of law or on information on discrepancies in the goods between the parties concerned;

b.1.1.4) Receive from the customs electronic data processing system additional information on shipments not included in the list of goods expected to be loaded and unloaded at the port but actually unloaded at the port.

b.1.2) After completing the loading and unloading, update the information on the goods placed in the yard according to the information indicators provided for in Form No. 14 (containerised cargo) and Form No. 15 (bulk cargo). Where there is a change in the information on the goods upon placement in the yard (amendment, cancellation, change of the form of placement in the yard, or change of the unit of measurement in the case of bulk cargo), update it according to the information indicators provided for in Form No. 16, Form No. 17, Form No. 25 (containerised cargo), Form No. 26 (bulk cargo) or Form No. 27 in Appendix X issued together with this Circular and send it to the customs electronic data processing system;

b.1.3) For containers to be scanned according to the coordination notice of the customs authority:

b.1.3.1) Where the scanning location is inside the port area, transport the container to the scanning location; upon completion of the scanning, transport the container back to the goods storage area at the port as prescribed;

b.1.3.2) Where the scanning location is outside the port area, present the container to the customs authority for sealing and sign the Handover Record; transport the container to the scanning location, update the information on the container leaving the port and send it to the customs electronic data processing system. Upon completion of the scanning, transport the container back to the goods storage area at the port as prescribed and update the information on the container placed in the yard according to the information indicators provided for in Form No. 14 in Appendix X issued together with this Circular and send it to the customs electronic data processing system.

b.2) Responsibilities of the customs authority:

b.2.1) On the basis of the information received from the National Single Window System and other information relating to the goods loaded and unloaded (if any), the Director of the Sub-department of Customs shall decide on measures for supervising the goods and the means of transport during the loading and unloading of goods at the port;

b.2.2) Where the goods are not kept in their original condition (such as due to the loss or breakage of the carrier's seal, or the tearing or breakage of the container shell), the results of the comparison show discrepancies (such as goods in excess or goods for which there is no information in the list expected to be loaded and unloaded), or there are signs of violation of law according to a notice of the port, warehouse and yard business enterprise, the following shall be carried out:

b.2.2.1) The supervising customs officer assigned the task shall inspect and determine the original condition of the packaging containing the goods. Where signs of violation of law are detected, supervision measures (such as customs sealing or supervision by camera) shall be applied and measures for inspection and for the handling of the violation (if any) shall be proposed to the Sub-department of Customs where the goods are stored as prescribed;

b.2.2.2) After inspection and verification, where there is information that the goods bear signs of violation of law, or that there is a discrepancy between the quantity of goods actually placed in the yard and the quantity of goods stated on the bill of lading or the delivery and receipt document, or that the packaging containing the goods is not kept in its original condition (due to the tearing, breakage or damage of the container shell), the supervising customs officer assigned the task shall make and sign a Certification Record between the parties concerned, giving 01 copy to each party, or shall make a Record of Administrative Violation (if any) and handle it as prescribed;

b.2.2.3) For shipments for which there is no information in the list expected to be loaded and unloaded at the port but which are actually unloaded at the port, the Sub-department of Customs where the goods are stored shall notify the Sub-department of Customs where the procedures for the inbound means of transport are carried out in order to request the customs declarant to make an additional declaration on the National Single Window System, and shall handle the violation (if any) as prescribed.

b.2.3) Receive the information on the goods placed in the yard and the information on amendments to the goods placed in the yard. Where there is a change in the information on the goods upon placement in the yard (cancellation, change of the form of placement in the yard, or change of the unit of measurement for the shipment), on the basis of the request of the port, warehouse and yard business enterprise (clearly stating the reason), the customs officer assigned the supervision task shall approve and update it on the customs electronic data processing system and provide it to the System of the port, warehouse and yard business enterprise;

b.2.4) For containers to be scanned at a location outside the port area: The customs officer assigned the task shall seal the container, make and sign the Handover Record, give 01 copy of the Handover Record to the transporter, monitor the reply and handle the violation (if any) as prescribed; and update the information on the containers eligible to pass through the supervision area according to the information indicators provided for in Form No. 04 in Appendix X issued together with this Circular to the System of the port, warehouse and yard business enterprise.

c) Change of the status of the goods during the storage of the goods at the port (viewing the goods before customs declaration, taking samples of the goods, or changing the packaging containing the goods):

c.1) Responsibilities of the customs declarant:

c.1.1) In the case of viewing the goods before customs declaration: comply with the provisions of Article 17 of this Circular;

c.1.2) In the case of taking samples of the goods: comply with the provisions of Article 31 of this Circular;

c.1.3) In the case of changing the packaging containing the goods (stuffing or unstuffing the goods at the port due to tearing, breakage or damage, replacement of the container shell, or replacement of the packaging):

Notify the information on the change of the packaging containing the goods as provided for in Form No. 37 in Appendix X issued together with this Circular to the Sub-department of Customs where the goods are stored, and at the same time notify the port, warehouse and yard business enterprise for coordinated implementation;

c.1.4) Sign the Certification Record upon completion of the viewing of the goods before customs declaration, the taking of samples of the goods, or the change of the packaging containing the goods (if any) as prescribed.

c.2) Responsibilities of the port, warehouse and yard business enterprise:

Coordinate in witnessing the implementation at the request of the customs authority or of the customs declarant; sign the Certification Record (if any) and change the status of the goods as follows:

c.2.1) For containerised cargo:

c.2.1.1) The entire shipment remains stored in the container but the seal is changed: Update the number of the carrier's seal or of the customs seal (if any) according to the information indicators provided for in Form No. 24 in Appendix X issued together with this Circular and send it to the customs electronic data processing system;

c.2.1.2) The entire shipment is transferred to another container: Update the status of the container that has been unstuffed to the status of an empty container and update the number of the container holding the goods and the number of the carrier's seal or of the customs seal (if any) according to the information indicators provided for in Form No. 20 and Form No. 14 in Appendix X issued together with this Circular and send it to the customs electronic data processing system;

c.2.1.3) The entire shipment is unstuffed from the container and left at the port, warehouse or yard in bulk form: After completing the unstuffing, update the status of the container that has been unstuffed to the status of an empty container and at the same time update the status of the goods unstuffed from the container as in the case of bulk cargo, according to the information indicators provided for in Form No. 20 and Form No. 15 in Appendix X issued together with this Circular, and send it to the customs electronic data processing system;

c.2.1.4) Part of the goods is unstuffed from the container to be stuffed into another container or left at the port in bulk form: For the part of the goods kept in the container, comply with sub-point c.2.1.1 of this Clause; for the part of the goods stuffed into the new container, comply with sub-point c.2.1.2 of this Clause, except for the updating of the status of the container that has been unstuffed; for the part of the goods in bulk, comply with sub-point c.2.1.3 of this Clause, except for the updating of the status of the container that has been unstuffed.

c.2.2) For bulk cargo:

c.2.2.1) The entire goods are stuffed into containers to be brought through the supervision area: After completing the stuffing of the goods into the container, update the information on the bulk cargo that has been stuffed into the container and at the same time update the information on the change of status from an empty container to the status of a container holding goods, according to the information indicators provided for in Form No. 22 and Form No. 23 in Appendix X issued together with this Circular, and send it to the customs electronic data processing system;

c.2.2.2) Part of the shipment is stuffed into a container and part is kept in bulk form to be brought through the supervision area: After completing the stuffing, update the information on the bulk cargo that has been stuffed into the container as in the case provided for in Point c.2.2.1 of this Clause; for the part left in bulk, send the information on the goods placed in the yard according to the information indicators provided for in Form No. 15 in Appendix X issued together with this Circular and send it to the customs electronic data processing system.

c.3) Responsibilities of the customs authority:

c.3.1) The Director of the Sub-department of Customs shall decide on the measures and methods for supervising the process of changing the status of the goods and shall assign customs officers to carry it out, on the basis of the information notifying the request to change the packaging containing the goods from the customs declarant and other relevant information (if any);

c.3.2) The customs officer assigned the supervision task shall affix customs seals as prescribed (if any); and shall make and sign a Certification Record between the parties concerned and give 01 copy to each party after completing the witnessing;

c.3.3) Where the change of the packaging containing the goods results in a change of the code of the mode of transport on the customs declaration, the customs officer assigned the supervision task shall update the new code of the mode of transport and the new container number (if any) on the customs electronic data processing system and provide the information to the System of the port, warehouse and yard business enterprise;

c.3.4) Receive and update the information on changes to the original condition of the goods from the System of the port, warehouse and yard business enterprise (if any).

d) Upon taking the goods out of the port

d.1) Responsibilities of the customs authority:

d.1.1) Provide the information on the goods eligible to pass through the customs supervision area according to the information indicators provided for in Form No. 04 (containerised cargo) or Form No. 05 (bulk cargo) in Appendix X issued together with this Circular to the System of the port, warehouse and yard business enterprise.

Where the status of the customs declaration is changed (suspension, removal of suspension, cancellation after customs clearance) or the containers eligible to pass through the supervision area are changed (amendment, cancellation), the customs authority that carries out (the suspension, the removal of suspension, the cancellation after customs clearance) shall update the information on the customs electronic data processing system according to the information indicators provided for in Form No. 06 or Form No. 07 in Appendix X issued together with this Circular and send it to the System of the port, warehouse and yard business enterprise.

Where the port, warehouse and yard business enterprise sends information requesting the cancellation of the certification that the goods have passed through the supervision area for a shipment (clearly stating the reason), the customs officer assigned the supervision task shall examine the reason in order to consider and decide to permit the cancellation of the certification that the goods have passed through, on the customs electronic data processing system, and provide the information to the System of the port, warehouse and yard business enterprise;

d.1.2) Receive the information on the goods taken out of the customs supervision area from the System of the port, warehouse and yard business enterprise;

d.1.3) Guide the customs declarant in completing the procedures for shipments that are not yet eligible to pass through the customs supervision area according to the notice of the port, warehouse and yard business enterprise (if any);

d.1.4) For bulk cargo with a discrepancy in quantity or weight compared with the quantity or weight declared on the customs declaration when passing through the supervision area, the customs officer assigned the task shall guide the customs declarant in making an additional declaration in accordance with Article 20 of this Circular;

d.1.5) For bulk cargo (in the form of packages) where there is a discrepancy between the number of packages declared on the customs declaration and the goods actually placed in the yard (because, in the course of loading, unloading or storage, the packaging containing the goods is torn or broken, thereby changing the number of packages or the unit of measurement of the quantity of goods), then, on the basis of the requesting information of the enterprise operating the port, warehouse or yard, the assigned customs officer shall approve the information on the actual number of packages in order to permit passage through the customs supervision area on the customs electronic data processing system and send it to the system of the enterprise operating the port, warehouse or yard.

d.2) Responsibilities of the customs declarant:

To provide the information (the customs declaration number or the goods management number) of the consignment eligible for passage through the customs supervision area to the enterprise operating the port, warehouse or yard;

d.3) Responsibilities of the enterprise operating the port, warehouse or yard:

To compare the conformity between the information received from the customs electronic data processing system and the actual goods upon their removal from the port with respect to the container number, the seal number of the carrier or of the customs authority (if any) affixed to the container; the number of packages, the weight or the volume in the case of bulk cargo (depending on the delivery terms of the goods), and to act as follows:

d.3.1) To permit the removal of the goods from the customs supervision area if the result of the comparison is conformable (including the case where the bulk cargo has a shortfall in weight compared with the weight declared on the customs declaration upon passage through the supervision area);

d.3.2) Not to permit the removal of the goods from the customs supervision area if the result of the comparison is not conformable (including where the quantity of bulk cargo has an excess in weight compared with the weight declared on the customs declaration eligible for passage through the customs supervision area), or where the information that the consignment is eligible for passage through the customs supervision area has not yet been received, or where information on the suspension of the passage of goods through the customs supervision area has been received; and, at the same time, to notify the customs declarant to contact the customs authority in order to complete the procedures for the consignment as prescribed;

d.3.3) Within 15 minutes at the latest from the time the goods are removed from the customs supervision area, to update the information on the consignment removed from the customs supervision area according to the information indicators prescribed in Form No. 21 (containerised cargo) or Form No. 22 (bulk cargo) of Appendix X issued together with this Circular and send it to the customs electronic data processing system.

2. Supervision of imported goods in gaseous or liquid form pumped from the means of transport into a warehouse, stored there and pumped out of the warehouse

a) Before the time of pumping the goods from the means of transport into the warehouse:

a.1) Responsibilities of the customs declarant:

To produce the registration certificate for weight assessment certified by the assessment trader or by the designated conformity assessment body; the sampling record or the sampling document certified by the trader together with the State quality inspection authority (in the case of goods on the List of imported goods subject to State quality inspection), except where the customs declarant has already sent these documents via the customs electronic data processing system;

a.2) Responsibilities of the customs authority:

a.2.1) On the basis of the information on the seagoing vessel dossier declared on the National Single Window, to provide the information on the list of goods expected to be pumped into the warehouse according to the information indicators prescribed in Form No. 02 (gaseous and liquid cargo) of Appendix X issued together with this Circular to the system of the enterprise operating the port, warehouse or yard at the latest 08 hours before the expected arrival of the vessel at the port;

a.2.2) To inspect the documents produced by the customs declarant as prescribed at Point a.1 of this Clause and to act as follows:

a.2.2.1) Where the requirements are satisfied, to decide to permit the pumping of the goods into the warehouse (including a warehouse located inside or outside the port);

a.2.2.2) Where the requirements are not yet satisfied, to instruct the declarant to comply with the provisions at Point a.1 of this Clause.

a.3) Responsibilities of the enterprise operating the port, warehouse or yard: To receive the information on the list of goods expected to be pumped into the warehouse from the customs electronic data processing system.

b) Supervision of the process of pumping the goods into the warehouse and of storing the goods at the warehouse:

b.1) Responsibilities of the enterprise operating the port, warehouse or yard:

b.1.1) To update the information on the quantity of goods pumped into the warehouse using Form No. 15 of Appendix X issued together with this Circular and send it to the customs electronic data processing system;

b.1.2) To countersign the Certification Record where a record is made certifying information that the goods show signs of a violation of law or information on discrepancies in the goods among the parties concerned after the completion of the pumping of the goods (if any);

b.1.3) To be liable before the law for preserving the goods in their original condition until the information that the goods are eligible for passage through the customs supervision area is received from the customs electronic data processing system.

b.2) Responsibilities of the customs authority:

b.2.1) On the basis of the information received from the customs declarant and other information (if any), the Director of the Sub-department of Customs shall decide on the measures and methods for supervising the goods from the time they are pumped from the means of transport into the warehouse until customs clearance or release of the goods;

b.2.2) Where, after inspection and verification, there is information that the goods show signs of a violation of law or that there is a discrepancy between the quantity of goods actually pumped into the warehouse and the quantity of goods stated on the bill of lading or the delivery documents, the assigned supervising customs officer shall make and sign a Certification Record among the parties concerned, giving 01 copy to each party, or make an Administrative Violation Record (if any) and handle the matter as prescribed;

b.2.3) To receive the information on the quantity of goods pumped into the warehouse from the system of the enterprise operating the port, warehouse or yard.

c) Supervision of the process of pumping the goods out of the warehouse:

c.1) Responsibilities of the customs declarant:

To provide the information on the customs declaration number of the consignment eligible for passage through the customs supervision area to the enterprise operating the port, warehouse or yard;

c.2) Responsibilities of the customs authority:

c.2.1) To provide the information that the goods are eligible for passage through the customs supervision area according to the information indicators prescribed in Form No. 05 of Appendix X issued together with this Circular to the system of the enterprise operating the port, warehouse or yard;

c.2.2) To receive the information on the goods removed from the warehouse from the system of the enterprise operating the port, warehouse or yard.

c.3) Responsibilities of the enterprise operating the port, warehouse or yard:

c.3.1) To receive the information that the goods are eligible for passage through the customs supervision area and to permit the pumping of the goods out of the warehouse in a quantity conformable with the quantity declared on the customs declaration eligible for passage through the supervision area (including the case where there is a shortfall in weight or volume compared with the weight or volume declared on the customs declaration);

c.3.2) Where the information that the consignment is eligible for passage through the customs supervision area has not yet been received, or where information on the suspension of the passage of goods through the customs supervision area has been received, not to permit the pumping of the goods out of the warehouse; and, at the same time, to notify the customs declarant to contact the customs authority in order to complete the procedures for the consignment as prescribed;

c.3.3) To update the information on the goods pumped out of the warehouse according to the information indicators prescribed in Form No. 22 of Appendix X issued together with this Circular and send it to the customs electronic data processing system.

3. Supervision of imported goods brought into, stored at and taken out of a CFS warehouse

a) Before the time of bringing the imported goods into the CFS warehouse:

a.1) Responsibilities of the enterprise providing less-than-container-load cargo consolidation services:

Where goods of several cargo owners with different bills of lading are packed in the same container, the enterprise providing less-than-container-load cargo consolidation services shall bring the container into the CFS warehouse for separation and shall act as follows:

a.1.1) Where the CFS warehouse is located inside the port: To transport the goods to the CFS warehouse for separation as prescribed;

a.1.2) Where the CFS warehouse is located outside the port: To carry out the customs procedures for the transported goods as prescribed in Clause 2 of Article 51b of this Circular;

a.1.3) To preserve the goods in their original condition during the transport of the container from the port yard or from the import border gate to the CFS warehouse.

a.2) Responsibilities of the enterprise operating the less-than-container-load cargo consolidation location (hereinafter referred to as the enterprise operating the CFS warehouse): To notify the list of containers brought into the CFS warehouse for separation (clearly stating: the vessel name, the expected date of arrival of the vessel, the master bill of lading number, the house bill of lading number, the date of the house bill of lading, the container number, the seal number of the carrier, the name of the importing enterprise, the name of the goods and the number of packages) and send it to the Sub-department of Customs managing the CFS warehouse via the customs electronic data processing system, in the case where the CFS warehouse is located inside the port;

a.3) Responsibilities of the Sub-department of Customs managing the border gate or the port of discharge:

a.3.1) Where the CFS warehouse is located inside the port: On the basis of the information on the seagoing vessel dossier declared on the National Single Window, the information on the list of containers brought into the CFS warehouse and other information relating to the containers brought into the CFS warehouse (if any), the Director of the Sub-department of Customs managing the CFS warehouse shall decide on the measures for supervising the goods brought into the CFS warehouse;

a.3.2) Where the CFS warehouse is located outside the port: To carry out the customs procedures for the consignment transported out as prescribed in Clause 3 of Article 51b of this Circular;

a.3.3) After the consignment has been approved for transport out, the customs electronic data processing system shall provide the information on the goods expected to be loaded and unloaded at the CFS warehouse according to the information indicators prescribed in Form No. 08 of Appendix X issued together with this Circular to the system of the enterprise operating the CFS warehouse.

b) Upon bringing the imported goods into the CFS warehouse:

b.1) Responsibilities of the enterprise operating the CFS warehouse:

b.1.1) To inspect the condition of the container containing the goods; to compare the conformity between the information on the list of containers expected to be loaded and unloaded and the containers actually loaded and unloaded at the CFS warehouse with respect to the container number and the seal number of the carrier affixed to the container.

Where the container containing the goods is not in its original condition, where the result of the comparison shows a discrepancy, or where the goods are found to show signs of a violation of law, the following shall be carried out:

b.1.1.1) To update the information on the discrepancy using Form No. 18 (containerised cargo) of Appendix X issued together with this Circular and send it to the customs electronic data processing system;

b.1.1.2) To immediately notify the Sub-department of Customs where the goods are stored of the information that the goods show signs of a violation of law and to store the goods showing signs of a violation of law in a separate area;

b.1.1.3) To countersign the Certification Record where a record is made certifying information that the goods show signs of a violation of law or information on discrepancies in the goods among the parties concerned.

b.1.2) After the completion of the loading and unloading of the container at the CFS warehouse, to update the information on the container placed in the yard or the information on the amendment of the container placed in the yard (if any) according to the information indicators prescribed in Form No. 14 or Form No. 16 of Appendix X issued together with this Circular and send it to the customs electronic data processing system.

b.2) Responsibilities of the customs authority managing the CFS warehouse:

b.2.1) Where the CFS warehouse is located outside the port:

To carry out the customs procedures for the consignment transported in as prescribed in Clause 4 of Article 51b of this Circular;

b.2.2) Where, after inspection and verification, there is information that the goods show signs of a violation of law, or that there is a discrepancy between the quantity of goods actually placed in the yard and the quantity of goods stated on the bill of lading or the delivery documents, or that the packaging containing the goods is not in its original condition (due to the tearing, breaking or damage of the container shell), the assigned supervising customs officer shall make and sign a Certification Record among the parties concerned, giving 01 copy to each party, or make an Administrative Violation Record (if any) and handle the matter as prescribed;

b.2.3) To receive the information on the containers brought into the CFS warehouse from the system of the enterprise operating the CFS warehouse.

c) Upon handling and storing the imported goods at the CFS warehouse:

c.1) Responsibilities of the enterprise operating the CFS warehouse:

c.1.1) After the completion of the withdrawal of the goods, to update the status of the container from which the goods have been withdrawn to the status of an empty container and, at the same time, to update the status of the goods withdrawn from the container as in the case of bulk cargo according to the information indicators prescribed in Form No. 20 and Form No. 15 of Appendix X issued together with this Circular and send it to the customs electronic data processing system.

Where there is a change in the information on the goods upon their placement in the yard (amendment, cancellation, change of the form of placement in the yard or of the unit of measurement in the case of bulk cargo), to update it according to the information indicators prescribed in Form No. 16, Form No. 17, Form No. 26 (bulk cargo) or Form No. 27 of Appendix X issued together with this Circular and send it to the customs electronic data processing system;

c.1.2) Where the packaging containing the goods is found not to be in its original condition, where the result of the comparison shows a discrepancy, or where the goods are found to show signs of a violation of law, the following shall be carried out:

c.1.2.1) To update the information on the discrepancy according to the information indicators prescribed in Form No. 19 (bulk cargo) of Appendix X issued together with this Circular and send it to the customs electronic data processing system;

c.1.2.2) To immediately notify the Sub-department of Customs where the goods are stored of the information that the goods show signs of a violation of law and to store the goods showing signs of a violation of law in a separate area;

c.1.2.3) To countersign the Certification Record where a record is made certifying information that the goods show signs of a violation of law or information on discrepancies in the goods among the parties concerned (if any).

c.1.3) To preserve the goods in their original condition and the seals intact (if any) during the storage of the goods at the CFS warehouse; to countersign the sealing of the CFS warehouse with the customs authority (if any).

c.2) Responsibilities of the customs authority managing the CFS warehouse:

c.2.1) On the basis of the information received from the customs declarant and other information (if any), the Director of the Sub-department of Customs shall decide on the measures and methods for supervising the process of handling the goods at the CFS warehouse;

c.2.2) Where the goods are not in their original condition or show signs of a violation of law according to the notification of the enterprise operating the CFS warehouse, the assigned supervising customs officer shall carry out an inspection to determine the original condition of the packaging containing the goods;

c.2.3) Where, after inspection and verification, there is information that the goods show signs of a violation of law, or that there is a discrepancy between the quantity of goods actually placed in the yard and the quantity of goods stated on the bill of lading or the delivery documents, or that the packaging containing the goods is not in its original condition (due to tearing or breaking), the assigned supervising customs officer shall make and sign a Certification Record among the parties concerned, giving 01 copy to each party, or make an Administrative Violation Record (if any) and handle the matter as prescribed;

c.2.4) To receive the information on the goods brought into the CFS warehouse and the information on the amendment of the goods brought into the CFS warehouse. Where there is a change in the information on the goods upon their entry into the CFS warehouse (cancellation, change of the form of placement in the yard or of the unit of measurement in the case of bulk cargo), then, on the basis of the requesting information (clearly stating the reason) of the enterprise operating the CFS warehouse, the customs officer assigned to carry out the supervision shall approve and update it on the customs electronic data processing system and provide it to the system of the enterprise operating the CFS warehouse.

d) Upon removing the imported goods from the CFS warehouse:

The customs declarant, the enterprise operating the CFS warehouse and the customs authority shall comply with the provisions at Point d of Clause 1 of Article 52 of this Circular.

4. Supervision of goods brought from abroad into, stored at and taken out of a bonded warehouse for importation into the domestic market or exportation abroad

a) Before the time of bringing the goods into the bonded warehouse:

a.1) Responsibilities of the customs declarant:

a.1.1) To carry out the customs procedures for goods brought from abroad into the bonded warehouse as prescribed in Clause 1 of Article 91 of this Circular;

a.1.2) To preserve the goods in their original condition during the transport of the goods from the port yard or from the import border gate to the bonded warehouse.

a.2) Responsibilities of the Sub-department of Customs managing the border gate or the port of discharge:

a.2.1) To carry out the customs procedures for the consignment transported out as prescribed at Point a.2 of Clause 4 of Article 51c of this Circular;

a.2.2) After completing the update of the information on the handover record of the goods transported out, the customs electronic data processing system shall provide the information on the list of goods loaded and unloaded at the bonded warehouse according to the information indicators prescribed in Form No. 08 of Appendix X issued together with this Circular to the system of the enterprise operating the bonded warehouse.

b) Upon bringing the goods into the bonded warehouse:

b.1) Responsibilities of the customs declarant: To provide the information on the customs declaration number of the consignment brought from abroad into the bonded warehouse to the enterprise operating the bonded warehouse;

b.2) Responsibilities of the enterprise operating the bonded warehouse:

b.2.1) To inspect the condition of the packaging containing the goods; to compare the conformity between the goods actually loaded and unloaded at the bonded warehouse and the information on the list of goods provided by the customs authority using Form No. 08 of Appendix X issued together with this Circular with respect to the container number, the seal number of the carrier affixed to the container and the customs seal (if any), or the quantity, weight and volume in the case of bulk cargo (depending on the delivery terms of the goods).

Where the packaging containing the goods is not in its original condition, where the result of the comparison shows a discrepancy, or where the goods are found to show signs of a violation of law, the following shall be carried out:

b.2.1.1) To update the information on the discrepancy according to the information indicators prescribed in Form No. 18 (containerised cargo) or Form No. 19 (bulk cargo) of Appendix X issued together with this Circular and send it to the customs electronic data processing system;

b.2.1.2) To immediately notify the Sub-department of Customs managing the bonded warehouse of the information that the goods show signs of a violation of law and to store the goods showing signs of a violation of law in a separate area;

b.2.1.3) To countersign the Certification Record where a record is made certifying information that the goods show signs of a violation of law or information on discrepancies in the goods among the parties concerned.

b.2.2) After the completion of the loading and unloading of the goods at the bonded warehouse, to update the information on the goods brought into the warehouse according to the information indicators prescribed in Form No. 14 (containerised cargo) and Form No. 15 (bulk cargo) of Appendix X issued together with this Circular and send it to the customs electronic data processing system.

Where there is a change in the information on the goods upon their placement in the yard (amendment, cancellation, change of the form of placement in the yard or of the unit of measurement in the case of bulk cargo), to update it using Form No. 16, Form No. 17, Form No. 25 (containerised cargo), Form No. 26 (bulk cargo) or Form No. 27 of Appendix X issued together with this Circular and send it to the customs electronic data processing system.

b.3) Responsibilities of the Sub-department of Customs managing the bonded warehouse:

b.3.1) Where the goods are not in their original condition or show signs of a violation of law according to the notification of the enterprise operating the bonded warehouse, the assigned supervising customs officer shall carry out an inspection to determine the original condition of the packaging containing the goods;

b.3.2) Where, after inspection and verification, there is information that the goods show signs of a violation of law, or that there is a discrepancy between the quantity of goods actually placed in the yard and the quantity of goods stated on the bill of lading or the delivery documents, or that the packaging containing the goods is not in its original condition (due to the tearing, breaking or damage of the container shell), the assigned supervising customs officer shall make and sign a Certification Record among the parties concerned, giving 01 copy to each party, or make an Administrative Violation Record (if any) and handle the matter as prescribed;

b.3.3) To receive the information on the goods brought into the bonded warehouse and the information on the amendment of the goods brought into the bonded warehouse.

c) Change in the status of goods during their storage at a bonded warehouse (inspection of goods before customs declaration, taking of samples of goods, or change of the packaging containing the goods): the customs declarant, the bonded warehouse operator and the customs authority shall comply with Point c of Clause 1 of Article 52 of this Circular;

d) When goods are taken out of a bonded warehouse for import into the domestic market, for import into a non-tariff zone, or for export abroad:

d.1) Where goods are taken from a bonded warehouse for import into the domestic market or for import into a non-tariff zone: the customs declarant, the bonded warehouse operator and the customs authority shall comply with Point d of Clause 1 of Article 52 of this Circular;

d.2) Where goods are taken from a bonded warehouse for export abroad: the customs declarant, the bonded warehouse operator and the customs authority shall comply with Point c of Clause 5 of Article 52a of this Circular.

5. Supervision of imported goods brought into, stored at, and taken out of centralised locations for gathering, inspection and supervision of exported and imported goods

a) When imported goods are brought into a centralised location for gathering, inspection and supervision of exported and imported goods (hereinafter referred to as the location):

a.1) Responsibilities of the customs declarant or the carrier: to provide the customs declaration number (where the customs declaration for the consignment has already been registered) or the goods management number of the imported consignment to the location operator;

a.2) Responsibilities of the location operator:

a.2.1) To check the condition of the packaging containing the goods; to verify the conformity between the goods actually loaded and unloaded at the location and the consignment information notified by the carrier with respect to the container numbers, the carrier's seal numbers affixed to the containers, or the quantity, weight and volume in the case of bulk cargo (depending on the delivery terms for the goods).

Where the packaging containing the goods is not intact, the verification results reveal a discrepancy, or the goods are found to bear signs of a violation of law, the following shall be carried out:

a.2.1.1) To immediately notify the Sub-department of Customs of the place where the goods are stored of the information on the goods bearing signs of a violation of law, and to store the goods bearing signs of a violation of law in a separate area;

a.2.1.2) To sign the certification record where a record is made certifying information on goods bearing signs of a violation of law or information on discrepancies in the goods among the parties concerned;

a.2.2) After the loading and unloading is completed, to update the information on the goods placed in the yard according to the information indicators specified in Form No. 14 (containerised cargo) and Form No. 15 (bulk cargo) of Appendix X issued together with this Circular.

Where there is a change in the information on the goods upon placement in the yard (amendment, cancellation, change of the form of placement in the yard or of the unit of measurement for bulk cargo), to update it according to the information indicators specified in Form No. 16, Form No. 17, Form No. 25 (containerised cargo), Form No. 26 (bulk cargo) or Form No. 27 of Appendix X issued together with this Circular and send it to the customs electronic data processing system;

a.3) Responsibilities of the Sub-department of Customs managing the location:

a.3.1) On the basis of the information received from the customs electronic data processing system and other information (if any), the Director of the Sub-department of Customs shall decide on measures for the supervision of goods and means of transport during the loading and unloading of goods at the location.

Where the goods are not intact (such as due to the loss or breakage of the carrier's seal, or the tearing or breakage of the container shell), the verification results reveal a discrepancy (such as goods in excess or goods for which there is no information in the loading and unloading list notified by the carrier), or there are signs of a violation of law as notified by the location operator, the customs officer assigned to supervision shall:

a.3.1.1) Inspect and determine whether the packaging containing the goods is intact. Where signs of a violation of law are detected, apply inspection measures, supervision methods and handling in accordance with regulations;

a.3.1.2) After inspection and verification, where there is information that the goods bear signs of a violation of law, or that there is a discrepancy between the quantity of goods actually placed in the yard and the quantity of goods stated on the bill of lading or the delivery documents, or that the packaging containing the goods is not intact (due to tearing, breakage or damage to the container shell), the customs officer assigned to supervision shall make and sign a certification record among the parties concerned, with one copy given to each party, or shall make a record of administrative violation (if any) and handle the matter in accordance with regulations;

a.3.2) To receive information on goods placed in the yard and information on amendments to goods placed in the yard. Where there is a change in the information on the goods upon placement in the yard (cancellation, change of the form of placement in the yard or of the unit of measurement for bulk cargo), on the basis of the request (clearly stating the reasons) of the location operator, the customs officer assigned to supervision shall approve and update it on the customs electronic data processing system and provide it to the system of the location operator.

b) Change in the status of goods during their storage at the location (inspection of goods before customs declaration, taking of samples of goods, or change of the packaging containing the goods): the customs declarant, the location operator and the customs authority shall comply with Point c of Clause 1 of Article 52 of this Circular;

c) When goods are taken out of the location: the customs declarant, the location operator and the customs authority shall comply with Point d of Clause 1 of Article 52 of this Circular.

6. Supervision of imported goods brought into, stored at, and taken out of locations for carrying out customs procedures at inland container depots

a) Before imported goods are brought into a location for carrying out customs procedures at an inland container depot (hereinafter referred to as the ICD):

a.1) Responsibilities of the customs declarant or the carrier: to carry out customs procedures for the consignment being transported in accordance with Clause 2 of Article 51b or Article 51c of this Circular;

a.2) Responsibilities of the Sub-department of Customs managing the import border gate or the port of discharge:

a.2.1) To carry out customs procedures for the consignment transported out in accordance with Clause 3 of Article 51b or Point a.2 of Clause 4 of Article 51c of this Circular;

a.2.2) When the consignment is approved for transportation or the updating of the information in the handover record for the goods transported out is completed, the customs electronic data processing system shall provide the information on the list of goods to be loaded and unloaded at the ICD using Form No. 08 of Appendix X issued together with this Circular to the system of the ICD operator.

b) When imported goods are brought into the ICD:

b.1) Responsibilities of the ICD operator:

b.1.1) To check the condition of the packaging containing the goods; to verify the conformity between the information in the list of goods to be loaded and unloaded and the goods actually loaded and unloaded at the ICD with respect to the container numbers, the carrier's seal numbers affixed to the containers, or the quantity, weight and volume in the case of bulk cargo (depending on the delivery terms for the goods).

Where the packaging containing the goods is not intact, the verification results reveal a discrepancy, or the goods are found to bear signs of a violation of law, the following shall be carried out:

b.1.1.1) To update the discrepancy information according to the information indicators specified in Form No. 18 (containerised cargo) or Form No. 19 (bulk cargo) of Appendix X issued together with this Circular and send it to the customs electronic data processing system;

b.1.1.2) To immediately notify the Sub-department of Customs of the place where the goods are stored of the information on the goods bearing signs of a violation of law, and to store the goods bearing signs of a violation of law in a separate area;

b.1.1.3) To sign the certification record where a record is made certifying information on goods bearing signs of a violation of law or information on discrepancies in the goods among the parties concerned;

b.1.1.4) To receive from the customs electronic data processing system the supplementary information on consignments that are not included in the list of goods expected to be loaded and unloaded at the port but are actually discharged at the ICD.

b.1.2) After the loading and unloading is completed, to update the information on the goods placed in the yard according to the information indicators specified in Form No. 14 (containerised cargo) and Form No. 15 (bulk cargo) of Appendix X issued together with this Circular.

Where there is a change in the information on the goods upon placement in the yard (amendment, cancellation, change of the form of placement in the yard or of the unit of measurement for bulk cargo), to update it according to the information indicators specified in Form No. 16, Form No. 17, Form No. 25 (containerised cargo), Form No. 26 (bulk cargo) or Form No. 27 of Appendix X issued together with this Circular and send it to the customs electronic data processing system;

b.2) Responsibilities of the Sub-department of Customs managing the ICD:

b.2.1) On the basis of the information received from the customs electronic data processing system and other information (if any), the Director of the Sub-department of Customs shall decide on measures for the supervision of goods and means of transport during the loading and unloading of goods at the ICD;

b.2.2) Where the goods are not intact (such as due to the loss or breakage of the carrier's seal, or the tearing or breakage of the container shell), the verification results reveal a discrepancy (such as goods in excess or goods for which there is no information in the list of goods expected to be loaded and unloaded), or there are signs of a violation of law as notified by the ICD operator, the following shall be carried out:

b.2.2.1) The customs officer assigned to supervision shall inspect and determine whether the packaging containing the goods is intact. Where signs of a violation of law are detected, inspection measures, supervision methods and handling shall be applied in accordance with regulations;

b.2.2.2) Where, after inspection and verification, there is information that the goods bear signs of a violation of law, or that there is a discrepancy between the quantity of goods actually pumped into the warehouse and the quantity of goods stated on the bill of lading or the delivery documents, the customs officer assigned to supervision shall make and sign a certification record among the parties concerned, with one copy given to each party, or shall make a record of administrative violation (if any) and handle the matter in accordance with regulations;

b.2.2.3) For a consignment for which there is no information in the list of goods expected to be loaded and unloaded at the ICD but which is actually discharged at the ICD, the Sub-department of Customs of the place where the goods are stored shall notify the Sub-department of Customs of the place where procedures for the entry of the means of transport are carried out in order to request the customs declarant to make an additional declaration on the National Single Window System, and shall handle the administrative violation in accordance with regulations (if any). On the basis of the additional declaration information, it shall provide the supplementary consignment information to the system of the ICD operator;

b.2.3) To receive information on goods placed in the yard and information on amendments to goods placed in the yard. Where there is a change in the information on the goods upon placement in the yard (cancellation, change of the form of placement in the yard or of the unit of measurement for bulk cargo), on the basis of the request (clearly stating the reasons) of the ICD operator, the customs officer assigned to supervision shall approve and update it on the customs electronic data processing system and provide it to the system of the ICD operator;

c) Change in the status of goods during their storage at the ICD (inspection of goods before customs declaration, taking of samples of goods, or change of the packaging containing the goods):

The customs declarant, the ICD operator and the customs authority shall comply with Point c of Clause 1 of Article 52 of this Circular;

d) When goods are taken out of the ICD:

The customs declarant, the ICD operator and the customs authority shall comply with Point d of Clause 1 of Article 52 of this Circular.

7. Customs supervision of imported goods brought into, stored at, and taken out of air cargo warehouses

a) Before the loading and unloading of imported goods brought into an air cargo warehouse:

a.1) Responsibilities of the customs authority: before the aircraft lands, on the basis of the information in the aircraft dossier declared on the National Single Window System, to provide the information on the list of goods expected to be loaded and unloaded and the list of goods to be scanned (if any) according to the information indicators specified in Form No. 09 and Form No. 10 of Appendix X issued together with this Circular to the system of the air cargo warehouse operator;

a.2) Responsibilities of the air cargo warehouse operator: to receive the information on the list of goods expected to be loaded and unloaded, the management number of the imported goods and the list of goods to be scanned (if any) from the customs electronic data processing system;

b) During the loading and unloading of imported goods brought into the air cargo warehouse:

b.1) Responsibilities of the air cargo warehouse operator:

b.1.1) To check the condition of the packaging containing the goods; to verify the conformity between the information in the list of goods expected to be loaded and unloaded provided by the customs authority and the goods actually loaded and unloaded into the air cargo warehouse.

After the loading and unloading of the goods into the prescribed positions in the air cargo warehouse is completed, to immediately update the information on the goods brought into the warehouse according to the information indicators specified in Form No. 29, the amendment information using Form No. 30, and the cancellation information using Form No. 31 of Appendix X issued together with this Circular, and send it to the customs electronic data processing system.

Where the bill of lading number is to be supplemented, upon receipt of the additional declaration information from the airline, to immediately update it and send it to the customs electronic data processing system;

b.1.2) Where the goods show discrepancies in quantity or weight compared with the information in the list of goods expected to be loaded and unloaded from the customs electronic data processing system, to provide the customs authority with the information on the storage position and the customs surveillance cameras for the consignments in the air cargo warehouse; to update the information on the discrepant goods in accordance with Point b.1.1 of this Clause and according to the information indicators specified in Form No. 31 of Appendix X issued together with this Circular, and send it to the customs electronic data processing system.

Where the labels of the goods are no longer intact or the packaging is torn or broken (resulting in a discrepancy in weight), to immediately notify the customs authority; to store the goods separately in an area covered by customs surveillance cameras and to cooperate with the customs authority in handling the matter; to make, certify and sign an irregularity record and give one copy to the customs officer; to update the information according to the information indicators specified in Form No. 31 of Appendix X issued together with this Circular and send it to the customs electronic data processing system.

For goods on the customs authority's list of goods subject to scanning, to transport the goods to the customs authority's scanning position and transport them back to the prescribed position after the scanning is completed; and to bring the goods into a separate storage area covered by customs surveillance cameras where signs of a violation are detected.

b.2) Responsibilities of the customs authority:

b.2.1) On the basis of the information from the customs electronic data processing system and other information relating to the goods loaded and unloaded (if any), the Director of the Sub-department of Customs shall decide on measures for the supervision of goods and means of transport during the loading and unloading of goods at the airport;

b.2.2) To receive the information on goods brought into the air cargo warehouse and the amendment information, supplementary information and cancellation information in respect of goods brought into the air cargo warehouse (if any); the officer assigned shall inspect and approve the cancellation of the information on goods brought into the air cargo warehouse (if any) on the customs electronic data processing system;

b.2.3) For consignments subject to scanning, where signs of a violation are detected upon scanning, the officer performing the scanning shall affix seals and request the air cargo warehouse operator to bring the goods into a separate storage area covered by surveillance cameras, and shall update the scanning results on the customs electronic data processing system, including where no violation is detected;

b.2.4) For consignments whose packaging is torn or broken (resulting in a discrepancy in weight) or whose labels are missing, upon notification by the air cargo warehouse operator, the customs officer assigned shall cooperate with the air cargo warehouse operator in certifying the irregularity record and shall retain one copy, and shall inspect the consignment by means of a scanner; after the scanning, the consignment shall be sealed; where a violation is detected, Point b.2.3 of this Clause shall apply;

b.2.5) For a consignment for which there is no information in the list of goods expected to be loaded and unloaded into the air cargo warehouse but which is actually discharged into the air cargo warehouse, the customs authority shall request the airline to make an additional declaration on the customs electronic data processing system and shall handle the violation (if any) in accordance with regulations.

c) During the storage of goods at the air cargo warehouse:

c.1) Where the intact status of the goods is changed (such as tearing or breakage of the packaging, or loss of labels and the re-affixing thereof):

c.1.1) Responsibilities of the air cargo warehouse operator:

c.1.1.1) To cooperate with the customs authority in making, certifying and signing an irregularity record certifying the change in the intact status of the goods upon the occurrence of an irregularity, and to give one copy to the customs authority;

c.1.1.2) To update the changed information according to the information indicators specified in Form No. 31 of Appendix X issued together with this Circular and send it to the customs electronic data processing system;

c.1.1.3) Where the customs authority requests the scanning of the goods, to comply with Point b.1.2 of this Clause.

c.1.2) Responsibilities of the customs officer: to carry out direct supervision and to certify and sign the enterprise's irregularity record and receive one copy for filing; where signs of a violation are detected, the customs officer shall request the air cargo warehouse operator to bring the goods for inspection by means of a scanner, and shall comply with Point b.2.3 of this Clause.

c.2) Affixing of labels in the case of a split bill of lading:

c.2.1) Responsibilities of the air cargo warehouse operator:

c.2.1.1) To notify the customs authority of the affixing of labels to the consignment under the split bill of lading;

c.2.1.2) To affix the labels to the consignment under the split bill of lading under the supervision of a customs officer;

c.2.1.3) To update the information on the change in the status of the consignment according to the information indicators specified in Form No. 31 of Appendix X issued together with this Circular and send it to the customs electronic data processing system.

c.2.2) Responsibilities of the customs officer: to supervise the affixing of labels to the consignment under the split bill of lading.

c.3) Prior inspection of goods or taking of samples of goods before carrying out customs procedures:

c.3.1) In the case of inspection of goods before customs declaration: to comply with Article 17 of this Circular;

c.3.2) In the case of the taking of samples: to comply with Article 31 of this Circular.

d) When goods are taken out of the air cargo warehouse:

d.1) Responsibilities of the customs declarant:

d.1.1) Where the imported goods undergo customs procedures at the airport: to provide the information on the goods (the import customs declaration number or the management number of the imported goods) to the air cargo warehouse operator;

d.1.2) In the case of border-gate transfer of goods specified in Point c of Clause 1 of Article 50 of this Circular: to provide the information on such consignment (the independent transportation declaration number or the management number of the imported goods) to the air cargo warehouse operator;

d.1.3) Where goods are taken out of the air cargo warehouse on the basis of a document of a competent authority (a seizure decision of a public security agency, a court, etc.): to provide the information on the number of the document certified by the customs authority to the air cargo warehouse operator.

d.2) Responsibilities of the air cargo warehouse operator:

d.2.1) To inspect and verify the conformity between the information received from the customs electronic data processing system and the information provided by the customs declarant, on the one hand, and the actual goods, on the other;

d.2.1.1) To permit the goods to be taken out of the air cargo warehouse where the information on the actual goods conforms to the information on the goods eligible to pass through the customs supervision area;

d.2.1.2) Not to permit the goods to be taken out of the air cargo warehouse where the information on the goods being eligible to leave the customs supervision area has not yet been received from the customs authority's electronic data processing system on the System; where the information on the quantity of goods actually taken out does not conform to the information on the quantity of goods eligible to pass through the customs supervision area; or where information on the suspension of the taking of goods out of the customs supervision area has been received from the customs electronic data processing system; and to notify the customs declarant to contact the customs authority for resolution in accordance with regulations.

d.2.2) Within 01 hour at the latest after the goods have been taken out of the warehouse, update the information on the goods taken out of the air cargo warehouse for each import goods management number, according to the information indicators specified in Form No. 32 in Appendix X issued together with this Circular, and send it to the customs electronic data processing system.

d.3) Responsibilities of the customs authority:

d.3.1) Provide information on goods eligible to be taken out of the customs supervision area and information on the suspension of taking goods out of the customs supervision area, according to the information indicators specified in Form No. 11 or Form No. 12 in Appendix X issued together with this Circular, and send it to the System of the air cargo warehouse business enterprise;

d.3.2) Affix customs seals to goods that must be sealed in accordance with regulations;

d.3.3) Where there is information that a shipment is in violation, the Director of the Sub-department of Customs shall notify the suspension of taking the goods out of the customs supervision area and, at the same time, send the information on the suspension of taking the goods through the customs supervision area to the System of the air cargo warehouse business enterprise; carry out physical inspection of the goods; and update the information on the results of the inspection of the goods into the customs electronic data processing system;

d.3.4) Guide the customs declarant in completing the procedures for a shipment in respect of which a suspension has been notified or which is not yet eligible to pass through the customs supervision area;

d.3.5) Receive information on goods taken out of the air cargo warehouse from the System of the air cargo warehouse business enterprise.

8. Customs supervision of imported goods brought into, stored at and taken out of extended air cargo warehouses

a) Upon bringing goods into an extended air cargo warehouse: Comply with Article 51b of this Circular;

b) During the storage of goods at an extended air cargo warehouse: Comply with Point c of Clause 7 of Article 52 of this Circular;

c) Upon taking imported goods out of an extended air cargo warehouse: Comply with Point d of Clause 7 of Article 52 of this Circular.

32. Article 52a, Article 52b, Article 52c, Article 52d and Article 52đ are added as follows:

“Article 52a. Customs supervision of exported goods brought into, stored at and taken out of port areas, warehouses, yards and locations that are already connected to the customs electronic data processing system

1. Supervision of exported goods brought into, stored at and taken out of CFS warehouses

a) Before bringing exported goods into a CFS warehouse:

a.1) Responsibilities of the customs declarant: Register the customs declaration and carry out customs procedures for the export shipment in accordance with regulations;

a.2) Responsibilities of the customs authority: For an export shipment that has been granted customs clearance or release of goods, the customs electronic data processing system shall provide information on the list of exported goods brought into the CFS warehouse for consolidation, according to the information indicators specified in Form No. 08 in Appendix X issued together with this Circular, to the System of the CFS warehouse business enterprise.

b) Upon bringing exported goods into a CFS warehouse:

b.1) Responsibilities of the customs declarant:

b.1.1) Bring the goods into the CFS warehouse for consolidation, in the case of goods of different cargo owners loaded into the same container;

b.1.2) Provide the customs declaration number and the goods management number of the export shipment to the CFS warehouse business enterprise.

b.2) Responsibilities of the CFS warehouse business enterprise:

b.2.1) Inspect the condition of the packaging containing the goods; compare the consistency between the information on the list of goods expected to be brought into the CFS warehouse and the goods actually brought into the CFS warehouse in terms of quantity and weight (if any).

Where the packaging containing the goods is not in its original condition, the comparison results show a discrepancy, or the goods are found to bear signs of a violation of law, the following shall be carried out:

b.2.1.1) Update the discrepancy information according to the information indicators specified in Form No. 19 (bulk cargo) in Appendix X issued together with this Circular and send it to the customs electronic data processing system;

b.2.1.2) Immediately notify the Sub-department of Customs where the goods are stored of the information on the goods bearing signs of a violation of law, and store the goods bearing signs of a violation of law in a separate area;

b.2.1.3) Sign the certification record where a record is made certifying information on goods bearing signs of a violation of law or information on discrepancies in the goods among the relevant parties;

b.2.2) After completing the bringing of the goods into the CFS warehouse, update the information on the goods brought into the CFS warehouse according to the information indicators specified in Form No. 15 (bulk cargo) in Appendix X issued together with this Circular. Where there is a change in the information on the goods upon their entry into the CFS warehouse (amendment, cancellation, or change of the form of yard placement or of the unit of measurement for bulk cargo), update it according to the information indicators specified in Form No. 15, Form No. 16, Form No. 26 (bulk cargo) or Form No. 27 in Appendix X issued together with this Circular and send it to the customs electronic data processing system;

b.2.3) Update the information on empty containers, the information on goods brought into the CFS warehouse, or the information on the amendment or cancellation (if any) of goods brought into the CFS warehouse for consolidation, according to the information indicators specified in Form No. 15 or Form No. 16, Form No. 17 in Appendix X issued together with this Circular, and send it to the customs electronic data processing system.

b.3) Responsibilities of the customs authority managing the CFS warehouse:

Receive the information on empty containers, the information on goods brought into the CFS warehouse, or the information on the amendment or cancellation (if any) from the System of the CFS warehouse business enterprise, and approve the information on the cancellation of goods brought into the CFS warehouse (if any).

c) During the consolidation and storage of exported goods at the CFS warehouse:

c.1) Responsibilities of the enterprise operating the container freight station:

c.1.1) After completing the consolidation of the goods into containers, update the information on bulk cargo eligible to pass through the supervision area that has been loaded into containers, and the information on the change of status from an empty container to a laden container, the seal number, the number of packages and the weight of the entire shipment in the container (if any), according to the information indicators specified in Form No. 22 and Form No. 23 in Appendix X issued together with this Circular, and send it to the customs electronic data processing system;

c.1.2) Preserve the original condition of the containers holding the goods during their storage at the CFS warehouse.

c.2) Responsibilities of the customs authority managing the CFS warehouse: Receive the information on bulk cargo eligible to pass through the supervision area that has been loaded into containers and the information on the containers holding the export shipment from the System of the CFS warehouse business enterprise.

d) Upon taking exported goods out of the CFS warehouse:

d.1) Responsibilities of the enterprise providing container freight station services:

Carry out customs procedures for goods in transport as prescribed in Clause 3 of Article 51b of this Circular, in the case where the CFS warehouse is located outside the port.

d.2) Responsibilities of the CFS warehouse business enterprise:

d.2.1) Where the goods are consolidated at a CFS warehouse located inside the port: Notify the list of containers for which consolidation has been completed (clearly stating: the customs declaration number, the container number, the carrier's seal number, the name of the exporting enterprise, the description of the goods and the number of packages) and send it to the Sub-department of Customs managing the CFS warehouse through the customs electronic data processing system;

d.2.2) Update the information on containers that have been taken out of the CFS warehouse using Form No. 21 in Appendix X issued together with this Circular and send it to the customs electronic data processing system.

d.3) Responsibilities of the customs authority:

d.3.1) Where the goods are consolidated at a CFS warehouse located inside the port: Provide information on goods eligible to pass through the customs supervision area using Form No. 4 (containerised cargo) in Appendix X issued together with this Circular to the System of the CFS warehouse business enterprise;

d.3.2) Where the goods are consolidated at a CFS warehouse located outside the port: Carry out the procedures for the outbound transport shipment as prescribed in Clause 3 of Article 51b of this Circular;

d.3.3) Receive the information on containers taken out of the CFS warehouse from the System of the CFS warehouse business enterprise.

2. Supervision of goods brought from a non-tariff zone or from the domestic market into, stored at and taken out of a bonded warehouse for export abroad or for import into the domestic market

a) Before bringing exported goods into a bonded warehouse:

a.1) Responsibilities of the customs declarant: Register the customs declaration and complete customs procedures for the export shipment in accordance with regulations;

a.2) Responsibilities of the customs authority: For an export shipment that has been granted customs clearance or release of goods, the customs electronic data processing system shall provide information on the list of exported goods expected to be brought into the bonded warehouse, according to the information indicators specified in Form No. 08 in Appendix X issued together with this Circular, to the System of the bonded warehouse business enterprise.

b) Upon bringing exported goods into a bonded warehouse:

b.1) Responsibilities of the customs declarant: Provide the goods management number and the customs declaration number of the shipment brought into the bonded warehouse to the bonded warehouse business enterprise;

b.2) Responsibilities of the bonded warehouse business enterprise:

b.2.1) Receive the information on the customs declaration number and the goods management number of the shipment brought into the bonded warehouse from the customs declarant;

b.2.2) Inspect the condition of the packaging containing the goods; compare the consistency between the information on the list of goods brought into the bonded warehouse and the goods actually brought into the bonded warehouse in terms of the container number and the carrier's seal number affixed to the container, or the quantity, weight and volume for bulk cargo (depending on the conditions of delivery of the goods), and carry out the following:

b.2.2.1) Where the packaging containing the goods is not in its original condition, the comparison results show a discrepancy, or the goods are found to bear signs of a violation of law, immediately notify the Sub-department of Customs where the goods are stored of the information on the goods bearing signs of a violation of law, and store the goods bearing signs of a violation of law in a separate area;

b.2.2.2) Sign the certification record where a record is made certifying information on goods bearing signs of a violation of law or information on discrepancies in the goods among the relevant parties;

b.2.2.3) Where the information is consistent, update the information on the goods brought into the warehouse and the information on the amendment or cancellation (if any) according to the information indicators specified in Form No. 14 (containerised cargo) or Form No. 15 (bulk cargo) and Form No. 16 or Form No. 17 (if any), and update the information on the goods passing through the customs supervision area on the System according to the information indicators specified in Form No. 21 (containerised cargo) or Form No. 22 (bulk cargo) in Appendix X issued together with this Circular, and send it to the customs electronic data processing system.

b.3) Responsibilities of the customs authority:

b.3.1) Receive the information on the goods brought into the warehouse and the information on the amendment or cancellation (if any) from the System of the bonded warehouse business enterprise, and approve the information on the cancellation of goods brought into the bonded warehouse (if any);

b.3.2) After inspection and verification, where there is information that the goods bear signs of a violation of law, or that there is a discrepancy between the quantity of goods actually placed in the yard and the quantity of goods stated on the bill of lading or the delivery document, or that the packaging containing the goods is not in its original condition (due to the container shell being torn, broken or damaged), the supervising customs officer assigned to the task shall make and sign a certification record among the relevant parties, giving 01 copy to each party, or shall make an administrative violation record (if any) and handle it in accordance with regulations;

c) During the storage of goods at the bonded warehouse: The customs declarant, the bonded warehouse business enterprise and the customs authority shall comply with Point b.1 of Clause 5 of this Article;

d) Upon taking goods out of the bonded warehouse for export abroad:

d.1) Where goods are taken from the bonded warehouse for export abroad: The customs declarant, the bonded warehouse business enterprise and the customs authority shall comply with Point c of Clause 5 of Article 52a of this Circular;

d.2) Where goods are taken from the bonded warehouse for import into the domestic market or for import into a non-tariff zone: The customs declarant, the bonded warehouse business enterprise and the customs authority shall comply with Point d of Clause 1 of Article 52 of this Circular.

3. Supervision of exported goods brought into, stored at and taken out of centralised gathering, inspection and supervision locations (hereinafter referred to as the location)

a) Upon bringing goods into the location: The customs declarant, the enterprise operating the centralised gathering, inspection and supervision location (hereinafter referred to as the location business enterprise) and the customs authority shall comply with Point a of Clause 5 of this Article;

b) During the storage of goods at the location: The customs declarant, the location business enterprise and the customs authority shall comply with Point b of Clause 5 of this Article;

c) Upon taking goods out of the location to the border gate of exportation:

c.1) Responsibilities of the transporter: In the case of an independently transported shipment, carry out customs procedures for the goods in transport as prescribed in Clause 2 of Article 51b and comply with Point c.1 of Clause 5 of Article 52a of this Circular;

c.2) Responsibilities of the customs authority:

c.2.1) Carry out customs procedures for the goods in transport as prescribed in Article 51b of this Circular;

c.2.2) Comply with Point c.2 of Clause 5 of Article 52a of this Circular.

c.3) Responsibilities of the location business enterprise:

c.3.1) Comply with Point c.3 of Clause 5 of Article 52a of this Circular;

c.3.2) Carry out customs procedures for the goods in transport as prescribed in Article 51b of this Circular.

4. Supervision of exported goods brought into, stored at and taken out of locations for carrying out customs procedures at inland container depots (hereinafter referred to as ICDs)

a) Upon bringing goods into an ICD: The customs declarant, the enterprise operating the location for carrying out customs procedures at the inland container depot (hereinafter referred to as the ICD business enterprise) and the customs authority shall comply with Point a of Clause 5 of this Article;

b) During the storage of goods at the ICD: The customs declarant, the ICD business enterprise and the customs authority shall comply with Point b of Clause 5 of this Article;

c) Upon taking goods out of the ICD to the border gate of exportation:

c.1) Responsibilities of the customs declarant: In the case of a combined transport shipment, carry out customs procedures for the goods in transport as prescribed in Article 51c and comply with Point c.1 of Clause 5 of Article 52a of this Circular;

c.2) Responsibilities of the customs authority:

c.2.1) Carry out customs procedures for the goods in transport as prescribed in Article 51b of this Circular;

c.2.2) Comply with Point c.2 of Clause 5 of Article 52a of this Circular.

c.3) Responsibilities of the ICD business enterprise:

c.3.1) In the case of an independently transported shipment, carry out customs procedures for the goods in transport as prescribed in Article 51b of this Circular;

c.3.2) Comply with Point c.3 of Clause 5 of Article 52a of this Circular.

5. Supervision of containerised cargo or bulk cargo for export brought into, stored at and taken out of seaport border gates

a) Upon bringing goods into the seaport area:

a.1) Responsibilities of the customs declarant: Provide the customs declaration number or the goods management number of the shipment brought into the port for export to the port, warehouse or yard business enterprise;

a.2) Responsibilities of the port, warehouse or yard business enterprise:

a.2.1) Receive the information on the customs declaration number or the goods management number of the export shipment or of the shipment brought into the port from the customs declarant; receive the information on the list of containers subject to scanning (if any) from the customs electronic data processing system;

a.2.2) Update the information on the goods brought into the port and the information on the amendment or cancellation (if any) using Form No. 14 (containerised cargo) or Form No. 15 (bulk cargo) and Form No. 16 or Form No. 17 (if any) in Appendix X issued together with this Circular, and send it to the customs electronic data processing system.

a.3) Responsibilities of the customs authority:

a.3.1) Receive the information on the goods brought into the port and the information on the amendment or cancellation (if any) from the System of the port, warehouse or yard business enterprise, and approve the information on the cancellation of goods brought into the port (if any);

a.3.2) Update the information on the list of containers subject to scanning (if any) using Form No. 03 in Appendix X issued together with this Circular to the System of the port, warehouse or yard business enterprise.

b) During the storage of goods in the seaport area:

b.1) Where the original condition of the goods is changed (taking of samples or change of the packaging containing the goods): The customs declarant, the port, warehouse or yard business enterprise and the customs authority shall comply with Point c of Clause 1 of Article 52 of this Circular;

b.2) Where containers are scanned within the port area:

b.2.1) Responsibilities of the customs declarant: Transport the container to the scanning location and transport it back to the goods storage area after scanning, in the case where the declaration is assigned to the red channel and the goods must be inspected by scanner in accordance with regulations;

b.2.2) Responsibilities of the port, warehouse or yard business enterprise: Coordinate with the customs authority in transporting the container to the scanning area and in transporting it back to the area for storing goods awaiting export upon completion of the scanning, in the case of the absence of the customs declarant.

b.3) Where containers must be scanned outside the port area:

b.3.1) Responsibilities of the customs declarant: Present the dossier and the container for the customs officer to affix seals, sign the handover record, and transport the container to the scanning location in accordance with regulations; upon completion of the scanning, sign the handover record and transport the container back to the goods storage area at the port in accordance with regulations;

b.3.2) Responsibilities of the port, warehouse or yard business enterprise:

Receive the information on goods eligible to pass through the customs supervision area for scanning; update the information on containers taken out of the port and returned into the port (when the container is brought to the scanning location and vice versa) using Form No. 22 and Form No. 14 in Appendix X issued together with this Circular, and send it to the customs electronic data processing system.

In the case of the absence of the customs declarant, coordinate with the customs authority in transporting the container to the scanning location; upon completion of the scanning, coordinate with the customs authority in transporting the container back to the goods storage area at the port in accordance with regulations;

b.3.3) Responsibilities of the customs authority: Seal the container; make and sign the handover record; provide the information on containers eligible to pass through the customs supervision area (for transport to the scanning location) to the System of the port, warehouse or yard business enterprise; hand over to the transporter 01 handover record for presentation to the customs authority at the place to which the goods are transported for certification (signature and officer's stamp); and carry out certification, monitoring of the feedback and handling of violations (if any).

c) Upon taking goods out of the port for loading onto the means of transport:

c.1) Responsibilities of the customs declarant:

Provide the information on the shipment eligible to pass through the customs supervision area (the customs declaration number, or the goods management number, or the document made using Form No. 29/DSCT/GSQL for containerised cargo or Form No. 30/DSHH/GSQL for other goods, in Appendix V issued together with this Circular) to the port, warehouse or yard business enterprise;

c.2) Responsibilities of the customs authority:

c.2.1) Provide the information on goods eligible to pass through the customs supervision area according to the information indicators specified in Form No. 04 (containerised cargo) or Form No. 05 (bulk cargo) in Appendix X issued together with this Circular to the System of the port, warehouse or yard business enterprise.

In case of suspension of the movement of goods through the customs supervision area, the customs authority issuing the notice of suspension shall update the information on the suspension of the movement of goods through the customs supervision area on the customs electronic data processing system and send it to the system of the port, warehouse or yard business enterprise.

Where the port, warehouse or yard business enterprise sends information requesting cancellation of the confirmation that the goods of a shipment have passed through the customs supervision area (clearly stating the reasons), the customs officer assigned to the supervision task shall examine the reasons in order to consider and decide whether to permit the cancellation of the confirmation of the passage of the goods on the customs electronic data processing system and shall provide the information to the system of the port, warehouse or yard business enterprise;

c.2.2) Receiving information on goods taken out of the customs supervision area from the system of the port, warehouse or yard business enterprise;

c.2.3) Where there is a discrepancy between the information received from the customs declarant and the information from the customs electronic data processing system as notified by the port, warehouse or yard business enterprise (including cases where declarations have duplicate container numbers), the information shall be verified and coordination shall be made with the Sub-department of Customs where the declaration is registered (if any) for handling in accordance with regulations;

c.2.4) For bulk cargo showing discrepancies in quantity or weight compared with the declaration on the customs declaration upon passage through the customs supervision area, the assigned customs officer shall guide the customs declarant in making an additional declaration in accordance with Article 20 of this Circular.

c.3) Responsibilities of the port, warehouse or yard business enterprise:

c.3.1) Receiving information on the customs declaration number or the goods management number from the customs declarant and doing the following:

c.3.1.1) Permitting the goods to be taken out of the customs supervision area if the result of the comparison is consistent (including cases of bulk cargo (in loose form) whose actual exported weight is less than the quantity indicated in the shipment information received from the customs electronic data processing system);

c.3.1.2) Not permitting the goods to be taken out of the port if the result of the comparison between the information received from the electronic data processing system of the customs authority and the actual information on the goods passing through the customs supervision area is inconsistent, or if the information that the shipment is eligible to pass through the customs supervision area has not yet been received, or if information on suspension of the movement of goods through the customs supervision area has been received, or where several declarations share one container that is eligible to pass through the customs supervision area but the customs declarant does not provide the full number of declarations; and at the same time notifying the customs declarant to contact the Sub-department of Customs where the goods are stored for handling in accordance with regulations.

c.3.2) Within 30 minutes at the latest after the means of transport exits or departs (for seagoing vessels and barges) or passes through the customs supervision area (for motor vehicles), updating the information on goods taken out of the customs supervision area according to the information indicators specified in Form No. 21 (containerised cargo) or Form No. 22 (bulk cargo) of Appendix X issued together with this Circular and sending it to the customs electronic data processing system.

6. Supervision of exported goods in gaseous or liquid form pumped from a warehouse to a means of transport:

a) Before the time the exported goods are pumped from the warehouse to the means of transport:

a.1) Responsibilities of the customs declarant:

a.1.1) Registering the customs declaration in accordance with regulations;

a.1.2) Providing information on the export shipment to the port, warehouse or yard business enterprise (the customs declaration number, the quantity of exported goods, and information on the location of the tanks or reservoirs expected to be pumped).

a.2) Responsibilities of the customs authority where the goods are stored:

The customs officer assigned to supervision shall inspect the conditions for pumping the goods in accordance with regulations and shall guide the customs declarant where the conditions are not yet fully satisfied.

b) Supervision during the process of pumping the goods from the warehouse to the means of transport:

b.1) Responsibilities of the port, warehouse or yard business enterprise:

b.1.1) Receiving information that the goods are eligible to pass through the customs supervision area and permitting the pumping of the goods out of the warehouse in a quantity consistent with the quantity declared on the customs declaration eligible to pass through the customs supervision area (including cases where there is a shortfall in weight or volume compared with the weight or volume declared on the customs declaration);

b.1.2) Where the information that the shipment is eligible to pass through the customs supervision area has not yet been received, or where information on suspension of the movement of goods through the customs supervision area has been received, the pumping of the goods out of the warehouse shall not be permitted; and at the same time the customs declarant shall be notified to contact the customs authority in order to complete the procedures for the shipment in accordance with regulations;

b.1.3) Signing the certification record in cases where a record is made certifying information that the goods show signs of a violation of law or that there is discrepant information on the goods among the parties concerned;

b.1.4) Updating information on the actual quantity of goods pumped to the means of transport according to the information indicators specified in Form No. 22 of Appendix X issued together with this Circular and sending it to the customs electronic data processing system.

b.2) Responsibilities of the Sub-department of Customs where the goods are stored:

b.2.1) The Director of the Sub-department of Customs where the goods are stored shall decide on appropriate supervision measures and forms in accordance with regulations;

b.2.2) Sealing the means of transport containing the goods after pumping (if any) and making a certification record upon completion of the work (if any);

b.2.3) Receiving information on goods that have passed through the customs supervision area from the system of the port, warehouse or yard business enterprise;

b.2.4) Where the actual quantity of goods pumped to the means of transport is less than the declared quantity, requesting the customs declarant to make an amended or additional declaration in accordance with Article 20 of this Circular.

7. Customs supervision of exported goods brought into, stored at and taken out of an air cargo warehouse

a) Exported goods brought into an air cargo warehouse

a.1) Responsibilities of the customs declarant:

a.1.1) For exported goods that have been granted customs clearance or release of goods:

a.1.1.1) Providing information on the shipment (the export customs declaration number and the export goods management number) to the air cargo warehouse business enterprise;

a.1.1.2) Where the customs authority detects signs of a violation, presenting the relevant documents and giving explanations to the customs authority; or presenting the goods for inspection upon request of the customs authority.

a.1.2) For goods transported as provided in Point c of Clause 1 and Point a of Clause 2 of Article 50 of this Circular: Providing information on the shipment (the independent transport declaration number or the handover record and the export goods management number) to the air cargo warehouse business enterprise and complying with Clause 2 of Article 51b and Clause 3 of Article 51c of this Circular;

a.1.3) Where goods are brought into the air cargo warehouse on the basis of a document of a competent authority (goods not required to be declared to customs under regulations, a seizure decision of a police authority or a court, etc.): Providing information on the number of the document certified by the customs authority to the air cargo warehouse business enterprise.

a.2) Responsibilities of the air cargo warehouse business enterprise:

a.2.1) Receiving information that the goods are eligible to be brought into the customs supervision area and information on the list of goods to be scanned (if any) from the customs electronic data processing system;

a.2.2) Permitting goods to be brought into the air cargo warehouse only upon receipt of the customs authority's information that the goods are eligible to pass through the customs supervision area;

a.2.3) Updating information on the goods and the actual weight of the goods brought into the warehouse according to the information indicators specified in Form No. 28 of Appendix X issued together with this Circular and sending it to the customs electronic data processing system.

a.3) Responsibilities of the customs authority:

a.3.1) Providing information that the goods are eligible to be brought into the customs supervision area according to Form No. 10, and the list of goods subject to scanning (if any) according to Form No. 09 of Appendix X issued together with this Circular, to the air cargo warehouse business enterprise; receiving, on the customs electronic data processing system, information on goods brought into the air cargo warehouse from the system of the air cargo warehouse business enterprise;

a.3.2) Inspecting the integrity of the seals and the original condition of the goods with respect to goods subject to customs sealing;

a.3.3) Scanning the goods on the scanning list and updating information on the results of the scanning of the goods on the customs data processing system.

b) For exported goods stored at an air cargo warehouse:

b.1) Responsibilities of the customs authority:

b.1.1) Supervising the goods stored in the air cargo warehouse;

b.1.2) Coordinating in conducting searches of goods where there is a decision of a competent authority in accordance with law;

b.1.3) Collecting, analysing and assessing goods brought into the customs supervision area that show signs of a violation of law. Suspending the movement of goods through the customs supervision area in accordance with Article 52d of this Circular in order to carry out a physical inspection of goods showing signs of a violation of law and to handle the violation (if any).

b.2) Responsibilities of the air cargo warehouse business enterprise:

b.2.1) Coordinating with the customs authorities where there is a decision to search the goods;

b.2.2) Updating the system of the air cargo warehouse business enterprise and sending information on discrepancies in the goods (if any) according to the information indicators specified in Form No. 31 of Appendix X issued together with this Circular to the customs electronic data processing system.

c) When exported goods are loaded onto an outbound means of transport:

c.1) Responsibilities of the air cargo warehouse business enterprise:

c.1.1) Sending information on the list of goods taken out of the air cargo warehouse and expected to be loaded onto the means of transport according to the information indicators specified in Form No. 33 of Appendix X issued together with this Circular to the customs electronic data processing system;

c.1.2) Not loading onto the outbound means of transport any goods in respect of which the customs authority has suspended the movement of goods through the customs supervision area, until there is another notice from the customs authority;

c.1.3) Immediately after the aircraft takes off, updating information on the list of goods actually loaded onto the outbound means of transport to the customs electronic data processing system according to the information indicators specified in Form No. 32 of Appendix X issued together with this Circular.

c.2) Responsibilities of the customs authority:

c.2.1) Supervising the loading of goods onto the means of transport by camera. Where necessary, the Director of the Sub-department of Customs shall decide to assign customs officers to conduct direct supervision;

c.2.2) Receiving information on goods taken out of the air cargo warehouse and loaded onto the means of transport sent from the system of the air cargo warehouse business enterprise.

8. Customs supervision of exported goods brought into, stored at and taken out of an extended air cargo warehouse

a) When goods are brought into the extended air cargo warehouse: Comply with Point a of Clause 7 of Article 52a of this Circular;

b) During the storage of goods at the extended air cargo warehouse: Comply with Point b of Clause 7 of Article 52a of this Circular;

c) When exported goods are taken out of the extended air cargo warehouse to the border gate of export: Comply with Clause 2 of Article 51b of this Circular.

Article 52b. Customs supervision in other cases

1. Supervision of transhipment goods brought into and taken out of a seaport connected to the customs electronic data processing system

a) For transhipment goods transported between seaports and transhipment goods transported between wharves within the same seaport:

a.1) Responsibilities of the customs declarant:

a.1.1) Carrying out customs procedures in accordance with Clause 1 of Article 51a of this Circular;

a.1.2) When taking the goods out of the transhipment area, providing information on the independent transport declaration number of the shipment eligible to pass through the customs supervision area to the port, warehouse or yard business enterprise.

a.2) Responsibilities of the port, warehouse or yard business enterprise: Comply with Point a.2 and Point c.3 of Clause 5 of Article 52a of this Circular;

a.3) Responsibilities of the customs authority: Comply with Point a.3 and Point c.2 of Clause 5 of Article 52a of this Circular.

b) For transhipment goods brought from abroad into the transhipment area and taken abroad directly from that transhipment area:

b.1) Responsibilities of the customs declarant:

b.1.1) Carrying out customs procedures in accordance with Clause 2 of Article 51a of this Circular;

b.1.2) When taking the goods out of the transhipment area, providing information on the number of the manifest of the transhipment shipment eligible to pass through the customs supervision area to the port, warehouse or yard business enterprise.

b.2) Responsibilities of the port, warehouse or yard business enterprise: Comply with Point a.2 and Point c.3 of Clause 5 of Article 52a of this Circular;

b.3) Responsibilities of the customs authority: Comply with Point a.3 and Point c.2 of Clause 5 of Article 52a of this Circular.

2. Supervision of transhipment goods brought into and taken out at a seaport not yet connected to the customs electronic data processing system

a) For transhipment goods transported between seaports and transhipment goods transported between wharves within the same seaport:

a.1) Responsibilities of the customs declarant:

a.1.1) Carrying out customs procedures in accordance with Clause 1 of Article 51a of this Circular;

a.1.2) When taking the goods out of the transhipment area, comply with Point a of Clause 2 of Article 52c of this Circular.

a.2) Responsibilities of the port, warehouse or yard business enterprise: Comply with Point b of Clause 2 of Article 52c of this Circular;

a.3) Responsibilities of the customs authority: Comply with Point c of Clause 2 of Article 52c of this Circular.

b) For transhipment goods brought from abroad into the transhipment area and taken abroad directly from that transhipment area:

b.1) Responsibilities of the customs declarant:

b.1.1) Carrying out customs procedures in accordance with Clause 2 of Article 51a of this Circular;

b.1.2) When taking the goods out of the transhipment area, comply with Point a of Clause 2 of Article 52c of this Circular.

b.2) Responsibilities of the port, warehouse or yard business enterprise: Comply with Point b of Clause 2 of Article 52c of this Circular;

b.3) Responsibilities of the customs authority: Comply with Point c of Clause 2 of Article 52c of this Circular.

3. Supervision of goods in transit brought into, stored at and taken out of a seaport

The customs declarant, the port, warehouse or yard business enterprise and the customs authority shall carry out customs procedures in accordance with Article 51 of this Circular and shall carry out supervision as for goods transported under customs supervision in accordance with Clause 5 of Article 52a or Clause 2 of Article 52c of this Circular.

4. Customs supervision of exported goods that have been granted customs clearance or release of goods and goods that have been brought into the customs supervision area at the border gate (in whole or in part) but for which the entire shipment changes the border gate of export or the port of loading

a) Responsibilities of the customs declarant or the carrier:

a.1) Submitting the document as provided in Point a.3 of Clause 2 of Article 20 of this Circular;

a.2) Providing information on the customs declaration number or the goods management number of the shipment eligible to pass through the customs supervision area to the port, warehouse or yard business enterprise that is connected to the customs electronic data processing system, or complying with Point a of Clause 2 of Article 52c of this Circular where the port, warehouse or yard business enterprise is not yet connected to the customs electronic data processing system;

a.3) Presenting the goods for the customs officer to inspect their original condition and signing the handover record; preserving the original condition during the transport of the goods to the new border gate of export or port of loading;

a.4) Carrying out the procedures for an amended or additional declaration in accordance with Point a.3 of Clause 2 of Article 20 of this Circular (for a combined transport declaration) or in accordance with Clause 7 of Article 50 of this Circular (for an independent transport declaration). Where the carrier requests a change of the border gate of export or the port of loading, it shall notify the customs declarant so that the amended or additional declaration is made in accordance with regulations.

Where the shipment covered by an independent transport declaration has had its arrival information updated on the system by the customs authority, the customs declarant or the carrier shall declare a new independent transport declaration in accordance with Point c of Clause 1 of Article 51 of this Circular at the Sub-department of Customs where the goods are stored, in order to transport the goods to the new border gate of export or port of loading.

b) Responsibilities of the customs authority where the goods are stored:

b.1) Inspecting the original condition of the goods, certifying on the document on the change of the port of loading or the border gate of export, and transferring the information on the customs supervision location for the export declaration to the new border gate of export or port of loading on the customs electronic data processing system on the basis of the customs declarant's written request;

b.2) Providing information that the goods are eligible to pass through the customs supervision area according to the information indicators specified in Form No. 04 (containerised cargo) or Form No. 05 (bulk cargo) of Appendix X issued together with this Circular to the system of the port, warehouse or yard business enterprise that is connected to the customs electronic data processing system, or complying with Point c of Clause 2 of Article 52c of this Circular where the port, warehouse or yard business enterprise is not yet connected to the customs electronic data processing system;

b.3) Handing over the goods to the customs authority of the new place of destination as follows: making and certifying (signing and affixing the officer's stamp) a handover record based on the original condition of the goods and the integrity of the seals, giving the customs declarant 01 handover record, monitoring the return notice and handling violations (if any) in accordance with regulations, or complying with Clause 3 of Article 51b of this Circular where the customs declarant or the carrier has declared an independent transport declaration.

c) Responsibilities of the port, warehouse or yard business enterprise where the goods are stored:

Inspecting the condition of the packaging containing the goods; comparing the consistency between the information that the goods are eligible to pass through the customs supervision area received from the customs electronic data processing system or from the customs declarant and the container numbers, the carrier's seal numbers affixed to the containers, or the quantity, weight and volume in the case of bulk cargo (depending on the conditions of delivery and receipt of the goods), and doing the following:

c.1) Where the information is consistent, permitting the goods to pass through the customs supervision area. Where the information is inconsistent, requesting the customs declarant to contact the customs authority in order to complete the customs procedures in accordance with regulations;

c.2) Updating information on goods taken out of the customs supervision area according to the information indicators specified in Form No. 21 (containerised cargo) or Form No. 22 (bulk cargo) of Appendix X issued together with this Circular and sending it to the customs electronic data processing system, where the port, warehouse or yard business enterprise is connected to the customs electronic data processing system.

5. Customs supervision of exported goods that have been granted customs clearance or release of goods but for which the carrier is able to load only part of the shipment onto the outbound means of transport as declared on the customs declaration, with the remaining part being actually exported on another means of transport at the same border gate of export or port of loading

a) Responsibilities of the port, warehouse or yard business enterprise:

a.1) Notify the customs declarant of the changed contents: the quantity of goods actually loaded onto the means of transport; the name, voyage number and new date of departure of the means of transport onto which the remaining quantity of goods is to be loaded, serving as the basis for the customs declarant to make an additional declaration amending the customs declaration in accordance with regulations;

a.2) Update and amend the information on containers entering the port with respect to containers still stored at the port, comprising: the name of the means of transport, the voyage number and the new date of departure;

a.3) Within 30 minutes at the latest after the means of transport departs or sets off (in the case of seagoing vessels or barges) or passes through the supervision area (in the case of motor vehicles), update information on goods taken out of the customs supervision area according to the information criteria specified in Form No. 21 (containerised goods) or Form No. 22 (bulk goods) of Appendix X issued together with this Circular and send it to the customs electronic data processing system.

b) Responsibilities of the customs authority: To provide information on goods eligible to pass through the customs supervision area according to the information criteria specified in Form No. 04 (containerised goods) or Form No. 05 (bulk goods) of Appendix X issued together with this Circular to the system of the port, warehouse or yard business operator;

c) Responsibilities of the customs declarant: To make an additional declaration in accordance with Article 20 of this Circular.

6. Customs supervision of exported goods that have been granted customs clearance or release of goods but for which the carrier has been able to load only part of the consignment onto the means of transport leaving the country as declared on the customs declaration, the remaining part being transported to another border gate of exit or another port of loading

a) Responsibilities of the customs declarant:

a.1) To make an additional declaration amending the information on the customs declaration that has been granted customs clearance or release of goods in accordance with Article 20 of this Circular and to declare a new export declaration for the remaining quantity of goods;

a.2) To transport the remaining part of the goods to another border gate of exit or another port of loading for export.

b) Responsibilities of the port, warehouse or yard business operator:

b.1) To notify the customs declarant so that the latter may make an additional declaration according to the quantity of goods actually exported and declare a new declaration for the remaining quantity of goods to be transported to another border gate of exit or another port of loading for export;

b.2) Within 30 minutes at the latest after the means of transport departs or sets off (in the case of seagoing vessels or barges) or passes through the supervision area (in the case of motor vehicles), update information on goods taken out of the customs supervision area according to the information criteria specified in Form No. 21 (containerised goods) or Form No. 22 (bulk goods) of Appendix X issued together with this Circular and send it to the customs electronic data processing system;

b.3) To check the information on goods eligible to pass through the supervision area and to update information on the remaining part of the goods that has passed through the supervision area to the customs electronic data processing system.

c) Responsibilities of the customs authority where the goods are stored:

c.1) To cancel on the system the information certifying that the export declaration has passed through the supervision area and to update the information on eligibility to pass through the supervision area with respect to the quantity of goods already loaded onto the means of transport and to the remaining part of the goods, serving as the basis for the port, warehouse or yard business operator to permit the goods to leave the port;

c.2) Where the goods are subject to transport under customs supervision, on the basis of the newly declared export declaration for which customs procedures have been completed (customs clearance, release of goods), to comply with Clause 4 of this Article.

d) Responsibilities of the customs authority where the customs declaration is registered:

On the basis of the written request of the customs declarant, to carry out the amendment and supplementation in accordance with Article 20 of this Circular (amending and reducing the quantity of goods actually exported and deleting the information on the list of containers not actually exported, and receiving the procedures for declaring a new export customs declaration).

7. Supervision of exported goods that have been granted customs clearance or release of goods and have been brought into the customs supervision area at the border gate but which the customs declarant requests to bring back into the domestic market

a) Where the customs declarant requests cancellation of the customs declaration:

a.1) Responsibilities of the customs declarant: To send a written notice to the Sub-department of Customs where the goods are stored, clearly stating the declaration information (name and tax identification number of the enterprise, declaration number, date of registration of the declaration, Sub-department of Customs where the declaration is registered) showing that the procedures for cancelling the customs declaration have been completed in accordance with Article 22 of this Circular, and requesting that the goods be taken out of the customs supervision area;

a.2) Responsibilities of the customs authority:

On the basis of the customs declarant's written request for the goods to be taken out of the customs supervision area and the information on cancellation of the export customs declaration in the customs electronic data processing system, or the written certification of the cancellation of the customs declaration for the goods to be brought back into the domestic market issued by the Sub-department of Customs where the declaration is registered (in the case of customs declaration made on a paper customs declaration form), the Sub-department of Customs where the goods awaiting export are stored shall:

a.2.1) In port, warehouse or yard areas connected to the customs electronic data processing system: Update information on goods taken out of the customs supervision area according to the information criteria specified in Form No. 21 (containerised goods) or Form No. 22 (bulk goods) of Appendix X issued together with this Circular and send it to the system of the port, warehouse or yard business operator;

a.2.2) In port, warehouse or yard areas not yet connected to the customs electronic data processing system: Certify (by signature and officer's stamp) the list of containers or the list of goods and return 01 copy to the customs declarant for presentation to the port, warehouse or yard business operator when taking the goods out of the customs supervision area in accordance with regulations.

a.3) Responsibilities of the port, warehouse or yard business operator:

a.3.1) In port, warehouse or yard areas connected to the customs electronic data processing system:

To check the condition of the packages containing the goods; to compare the conformity between the information on goods eligible to pass through the supervision area received from the customs electronic data processing system or from the customs declarant regarding the container numbers and the carrier's seal numbers affixed to the containers, or the quantity, weight and volume in the case of bulk goods (depending on the conditions of delivery and receipt of the goods), and to:

a.3.1.1) Where the information is conformable, permit the goods to pass through the customs supervision area. Where the information is not conformable, request the customs declarant to contact the customs authority in order to complete customs procedures in accordance with regulations;

a.3.1.2) Update information on goods taken out of the customs supervision area according to the information criteria specified in Form No. 21 (containerised goods) or Form No. 22 (bulk goods) of Appendix X issued together with this Circular and send it to the customs electronic data processing system.

a.3.2) In port, warehouse or yard areas not yet connected to the customs electronic data processing system: On the basis of the list of containers or the list of goods bearing the certification of a customs officer (signature and officer's stamp) provided by the customs declarant, the port, warehouse or yard business operator shall be responsible for checking and comparing the conformity between the information received and the actual goods in order to permit the goods to be taken out of the customs supervision area.

b) Where the customs declarant requests the export of part of the goods covered by the customs declaration and the remaining part is not exported but is brought back into the domestic market:

b.1) Responsibilities of the customs declarant:

b.1.1) To send a document to the Sub-department of Customs where the customs declaration is registered (clearly stating the declaration number; the container numbers in the case of goods packed in containers; and the goods management number) requesting amendment and supplementation of the declaration in accordance with Article 20 of this Circular;

b.1.2) To send a document to the Sub-department of Customs where the goods are stored, clearly stating the declaration information (name and tax identification number of the enterprise, declaration number, date of registration of the declaration, Sub-department of Customs where the declaration is registered) showing that the additional declaration procedures have been completed in accordance with regulations, and requesting that the goods not exported be taken out of the customs supervision area.

b.2) Responsibilities of the customs authority:

b.2.1) Responsibilities of the Sub-department of Customs where the declaration is registered:

To receive the additional declaration as requested by the enterprise and to update the contents on the system;

b.2.2) Responsibilities of the Sub-department of Customs where the goods are stored:

On the basis of the customs declarant's written request for the goods to be taken out of the customs supervision area and the information on the additional declaration of the export customs declaration in the system, or the paper amended and supplemented declaration (in the case of declaration made on a paper customs declaration form) of the Sub-department of Customs where the declaration is registered, to carry out the following:

b.2.2.1) In port, warehouse or yard areas connected to the customs electronic data processing system:

Update information on goods eligible to pass through the customs supervision area according to the information criteria specified in Form No. 21 (containerised goods) or Form No. 22 (bulk goods) of Appendix X issued together with this Circular to the system of the port, warehouse or yard business operator;

b.2.2.2) In port, warehouse or yard areas not yet connected to the customs electronic data processing system:

Certify (by signature and officer's stamp) the list of containers or the list of goods and return 01 copy to the customs declarant for presentation to the port, warehouse or yard business operator when taking the goods out of the customs supervision area in accordance with regulations.

b.3) Responsibilities of the port, warehouse, yard or location business operator:

b.3.1) In port, warehouse or yard areas connected to the customs electronic data processing system:

To check the condition of the packages containing the goods; to compare the conformity between the information on goods eligible to pass through the supervision area received from the customs electronic data processing system or from the customs declarant regarding the container numbers and the carrier's seal numbers affixed to the containers, or the quantity, weight and volume in the case of bulk goods (depending on the conditions of delivery and receipt of the goods), and to:

b.3.1.1) Where the information is conformable, permit the goods to pass through the customs supervision area. Where the information is not conformable, request the customs declarant to contact the customs authority in order to complete customs procedures in accordance with regulations;

b.3.1.2) Update information on goods taken out of the customs supervision area according to the information criteria specified in Form No. 21 (containerised goods) or Form No. 22 (bulk goods) of Appendix X issued together with this Circular and send it to the customs electronic data processing system where the port, warehouse or yard business operator is already connected to the customs electronic data processing system.

b.3.2) In port, warehouse or yard areas not yet connected to the customs electronic data processing system: On the basis of the list of containers or the list of goods bearing the certification of a customs officer (signature and officer's stamp) provided by the customs declarant, the port, warehouse or yard business operator shall be responsible for checking and comparing the conformity with the actual goods in order to permit the goods to be taken out of the customs supervision area.

8. Supervision of goods taken out of the customs supervision area without registration of a customs declaration, or of imported goods that must be re-exported

a) Where the goods are subject to a seizure decision of a competent authority (the police authority, the court, etc.), goods serving urgent requirements, or security and defence goods exempt from customs procedures:

a.1) Responsibilities of the customs declarant: To present the document of the competent authority for the customs officer to check and certify in accordance with regulations;

a.2) Responsibilities of the Sub-department of Customs where the goods are stored:

a.2.1) In port, warehouse or yard areas connected to the customs electronic data processing system:

On the basis of the relevant documents issued by the competent authority, to update information on goods eligible to pass through the customs supervision area to the system of the port, warehouse or yard business operator;

a.2.2) In port, warehouse or yard areas not yet connected to the customs electronic data processing system:

On the basis of the relevant documents issued by the competent authority, to print and certify (by signature and customs officer's stamp) and hand to the customs declarant the list of goods eligible to pass through the customs supervision area for presentation to the port, warehouse or yard business operator.

a.3) Responsibilities of the port, warehouse or yard business operator:

a.3.1) In port, warehouse or yard areas connected to the customs electronic data processing system:

To check the condition of the packages containing the goods; to compare the conformity between the information on goods eligible to pass through the supervision area received from the customs electronic data processing system and the actual goods when taken out of the port, warehouse or yard regarding the container numbers and the carrier's seal numbers affixed to the containers, or the quantity, weight and volume in the case of bulk goods (depending on the conditions of delivery and receipt of the goods), and to:

a.3.1.1) Where the information is conformable, permit the goods to pass through the customs supervision area. Where the information is not conformable, request the customs declarant to contact the customs authority in order to complete customs procedures in accordance with regulations;

a.3.1.2) Update information on goods taken out of the customs supervision area according to the information criteria specified in Form No. 21 (containerised goods) or Form No. 22 (bulk goods) of Appendix X issued together with this Circular and send it to the customs electronic data processing system.

a.3.2) In port, warehouse or yard areas not yet connected to the customs electronic data processing system:

On the basis of the list of containers or the list of goods bearing the certification (signature and customs officer's stamp) provided by the customs declarant, the port, warehouse, yard or location business operator shall be responsible for checking and comparing the conformity with the actual goods in order to permit the goods to be taken out of the customs supervision area.

b) Imported goods that have been brought into the customs supervision area and for which a customs declaration has not yet been registered, or for which a customs declaration has been registered but customs procedures have not been completed, and which must be re-exported or returned to the consignor (such as goods sent by mistake, lost goods, goods carried by the carrier to a place other than that stated in the bill of lading, imported goods which the goods owner refuses to receive, etc.):

b.1) Responsibilities of the goods owner or the carrier: To send a written request for re-export or return to the consignor to the border-gate Sub-department of Customs where the goods are stored, stating the reason for the mistake or loss or the reason for refusing to receive the goods (the document shall clearly state the bill of lading number, the declaration number (if any), the expected time of export, the border gate of exit, etc.);

b.2) Responsibilities of the border-gate Sub-department of Customs where the goods are stored:

b.2.1) On the basis of the written request of the customs declarant, the Sub-department of Customs where the goods are stored shall carry out document inspection of the consignment's dossier. Where there is no sign of violation of law, it shall proceed as follows:

b.2.1.1) In port, warehouse or yard areas connected to the customs electronic data processing system: Update information on the consignment eligible to pass through the customs supervision area to the system of the port, warehouse or yard business operator;

b.2.1.2) In port, warehouse or yard areas not yet connected to the customs electronic data processing system: Certify (by signature and officer's stamp) the list of containers or the list of goods and return 01 copy to the customs declarant for presentation to the port, warehouse or yard business operator when taking the goods out of the customs supervision area in accordance with regulations.

b.2.2) Where there are signs of violation of law, physical inspection of the entire consignment shall be carried out; if the results of the physical inspection of the goods are consistent with the contents of the bill of lading and no violation of law is detected, the request for re-export of the consignment shall be considered for acceptance. If the inspection results are inconsistent with the contents of the bill of lading, or if there is information confirming that the consignment is in violation, the matter shall be handled in accordance with regulations.

b.3) Responsibilities of the port, warehouse or yard business operator:

b.3.1) In port, warehouse or yard areas connected to the customs electronic data processing system:

To check the condition of the packages containing the goods; to compare the conformity between the information on goods eligible to pass through the supervision area received from the customs electronic data processing system and the actual goods when taken out of the port, warehouse or yard regarding the container numbers and the carrier's seal numbers affixed to the containers, or the quantity, weight and volume in the case of bulk goods (depending on the conditions of delivery and receipt of the goods), and to:

b.3.1.1) Where the information is conformable, permit the goods to pass through the customs supervision area. Where the information is not conformable, request the customs declarant to contact the customs authority in order to complete customs procedures in accordance with regulations;

b.3.1.2) Update information on goods taken out of the customs supervision area according to Form No. 21 (containerised goods) or Form No. 22 (bulk goods) of Appendix X issued together with this Circular and send it to the customs electronic data processing system.

b.3.2) In port, warehouse or yard areas not yet connected to the customs electronic data processing system:

On the basis of the list of containers or the list of goods bearing the certification (signature and customs officer's stamp) provided by the customs declarant, the port, warehouse or yard business operator shall be responsible for checking and comparing the conformity with the actual goods in order to permit the goods to be taken out of the customs supervision area.

9. Goods transhipped in the anchorage area for means of transport

a) Before the transhipment of the goods:

a.1) Responsibilities of the port, warehouse or yard business operator to which the goods are transported:

a.1.1) To send a written request (clearly stating: the name of the vessel, the voyage number, the bill of lading number, the quantity and weight of the goods, and the expected date and time of implementation) for the transhipment of the goods to the Sub-department of Customs managing the transhipment area;

a.1.2) To receive information on the list of goods expected to be loaded and unloaded at the port from the customs electronic data processing system.

a.2) Responsibilities of the customs authority:

a.2.1) On the basis of the information provided by the port, warehouse or yard business operator and other information (if any), the Director of the Sub-department of Customs managing the area of transhipment of the goods shall decide on supervision measures and assign customs officers in charge of supervision to carry out patrol and control in accordance with regulations;

a.2.2) To provide information on the list of goods expected to be loaded and unloaded at the port to the system of the port, warehouse or yard business operator.

b) During the transhipment of the goods:

b.1) Responsibilities of the port, warehouse or yard business operator:

b.1.1) Where it is detected that the goods show discrepancies or a change in their original condition, or that there are signs of violation of the provisions of law, to immediately notify the Sub-department of Customs managing the transhipment area for handling;

b.1.2) To sign the certification record upon completion of the work (if any).

b.2) Responsibilities of the customs authority managing the transhipment area:

To receive information on goods showing discrepancies or a change in their original condition, or showing signs of violation of the provisions of law (if any), for handling, specifically:

b.2.1) To inspect and determine the original condition of the goods; to make and sign a certification record and hand it to the port, warehouse or yard business operator for the management of the goods in their original condition;

b.2.2) To verify and clarify the cause, to handle the violation (if any) and to transfer the information to the Sub-department of Customs to which the goods are transported for the continued performance of the procedures in accordance with regulations.

c) After the goods are transhipped to the port:

c.1) Responsibilities of the port, warehouse or yard business operator: To update information on goods discharged into the yard according to the information criteria specified in Form No. 14 (containerised goods) or Form No. 15 (bulk goods) of Appendix X issued together with this Circular and send it to the customs electronic data processing system;

c.2) Responsibilities of the customs authority: To receive the information on goods discharged into the yard sent by the port business operator.

10. Customs supervision of exported goods that have been granted customs clearance and have been brought into an air cargo warehouse (in whole or in part) but which are changed to another air cargo warehouse for the export of the goods

a) Where the customs declarant requests a change of the air cargo warehouse from which the goods are exported (within the same managing Sub-department of Customs):

a.1) Responsibilities of the customs declarant:

a.1.1) Send a written request to the customs authority and to the enterprises operating the air cargo warehouses of departure and of destination, and at the same time provide information on the goods (the export goods management number and the customs declaration number);

a.1.2) After obtaining the approval of the customs officer and of the enterprises operating the air cargo warehouses of departure and of destination, take back the goods at the air cargo warehouse of departure;

a.1.3) Present the goods to the customs officer supervising the air cargo warehouse of departure for sealing, and to the customs officer supervising the air cargo warehouse of destination for inspection of the seal;

a.1.4) Transport the goods from the air cargo warehouse of departure to the air cargo warehouse of destination and keep the goods intact during the course of transport as prescribed.

a.2) Responsibilities of the customs officer:

a.2.1) At the air cargo warehouse of departure:

a.2.1.1) Approve the customs declarant's written request for a change of the air cargo warehouse from which the goods are exported; update, on the customs electronic data processing system, the information on the change of the supervision location and the information on goods eligible to be taken out of the customs supervision area according to the information indicators prescribed in Form No. 11 of Appendix X issued together with this Circular, and send it to the system of the enterprise operating the air cargo warehouse of departure;

a.2.1.2) Inspect the intactness of the packaging of the goods, inspect the intactness of the seal (if any), and compare the information on the goods with the information on the customs electronic data processing system;

a.2.1.3) Seal the goods where the goods have not yet been sealed and notify, by telephone or two-way radio, the customs officer at the warehouse of destination for taking over the goods.

a.2.2) At the air cargo warehouse of destination:

a.2.2.1) Inspect the intactness of the packaging of the goods and of the seal of the goods (if any), and compare the actual goods with the information on the customs electronic data processing system;

a.2.2.2) Send the information on goods eligible to be brought into the supervision area at the air cargo warehouse of destination on the customs electronic data processing system, according to the information indicators prescribed in Form No. 11 of Appendix X issued together with this Circular, to the system of the enterprise operating the air cargo warehouse.

a.3) Responsibilities of the enterprise operating the air cargo warehouse of departure:

a.3.1) Receive the written request and the information on the customs declaration number and the goods management number from the customs declarant; check and compare them against the information on the list of goods eligible to be taken out of the customs supervision area received from the customs electronic data processing system:

a.3.1.1) Allow the goods to be taken out of the air cargo warehouse where the information matches;

a.3.1.2) Not allow the goods to be taken out of the air cargo warehouse where the result of the comparison between the information received from the electronic data processing system of the customs authority and the actual information on the goods passing through the supervision area does not match, or where there is information on the suspension of the taking of goods out of the customs supervision area from the customs electronic data processing system, and notify the customs declarant to contact the customs authority for settlement.

a.3.2) Send the information on the goods taken out of the air cargo warehouse, according to the information indicators prescribed in Form No. 32 of Appendix X issued together with this Circular, to the customs electronic data processing system;

a.3.3) Hand over the goods to the customs declarant.

a.4) Responsibilities of the enterprise operating the air cargo warehouse of destination:

a.4.1) Receive the written request and the information on the declaration number and the goods management number from the customs declarant; check and compare them against the information on the list of goods eligible to be brought into the customs supervision area received from the customs electronic data processing system:

a.4.1.1) Allow the goods to be brought into the air cargo warehouse where the information matches;

a.4.1.2) Not allow the goods to be brought into the air cargo warehouse where the information does not match and/or where there is information on the suspension of the bringing of goods into the customs supervision area from the customs electronic data processing system, and notify the customs declarant to contact the customs authority for settlement.

a.4.2) Update and send the information on goods eligible to be brought into the air cargo warehouse, according to the information indicators prescribed in Form No. 28 of Appendix X issued together with this Circular, to the customs electronic data processing system.

b) Where the customs declarant requests a change of the border gate of exportation or of the port of loading managed by 02 Customs Departments and brings the goods back to the inland: Comply with Clause 2 of Article 22 of this Circular.

b.1) Responsibilities of the customs declarant: Comply with Point a of Clause 2 of Article 22 of this Circular;

b.2) Responsibilities of the customs authority:

b.2.1) Comply with Point b of Clause 2 of Article 22 of this Circular;

b.2.2) Send the information on goods eligible to be taken out of the air cargo warehouse, according to the information indicators prescribed in Form No. 11 of Appendix X issued together with this Circular, to the system of the enterprise operating the air cargo warehouse.

b.3) Responsibilities of the enterprise operating the air cargo warehouse:

b.3.1) Check and compare the actual goods against the information on goods eligible to be taken out of the air cargo warehouse received from the customs electronic data processing system, and act as follows:

b.3.1.1) Allow the goods to be taken out of the air cargo warehouse where the information matches;

b.3.1.2) Not allow the goods to be brought into the air cargo warehouse where the information does not match, and notify the customs declarant to contact the customs authority for settlement.

b.3.2) Update and send the information on the goods taken out of the air cargo warehouse, according to the information indicators prescribed in Form No. 32 of Appendix X issued together with this Circular, to the customs electronic data processing system.

Article 52c. Customs supervision of exported and imported goods passing through border-gate areas, ports, warehouses, yards and locations not yet connected to the System

1. Customs supervision of imported goods

a) Responsibilities of the customs declarant:

a.1) Imported goods that have been granted customs clearance or release of goods, or brought to storage, or brought to an inspection location, or goods for which independent transport has been approved:

The customs declarant shall provide 01 copy of the container list made according to Form No. 29/DSCT/GSQL of Appendix V for goods transported in containers (the container list), or of the goods list made according to Form No. 30/DSHH/GSQL of Appendix V for other goods (the goods list), or the notice of approval of the transport declaration, to the customs authority managing the area of the port, warehouse, yard or location.

The customs declarant shall print the container list or the goods list on the Customs Electronic Portal (address: http://www.customs.gov.vn) or on the declaration system of the customs declarant. Where there is a change in the container list or the goods list compared with the contents declared on the customs declaration at the time the customs declarant receives the goods at the border gate of importation, the customs declarant shall print, or request a customs officer at the border-gate Sub-department of Customs to print, the container list or the goods list 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 imported goods taken out of a port or border-gate area that are subject to customs sealing under Clause 3 of Article 50 of this Circular: Present the goods to the customs authority for sealing; keep the goods and the customs seal intact; hand over the goods to the Sub-department of Customs of the place to which the goods are transported for the continued completion of customs procedures as prescribed.

b) Responsibilities of the enterprise operating the port, warehouse, yard or location:

b.1) On the basis of the container list, the goods list or the notice of approval of the transport declaration bearing the certification of the customs officer (signature and officer's stamp) provided by the customs declarant, check and compare their conformity with the actual goods as regards the container numbers, the seal numbers (if any), the number of packages, the weight of the packages or the weight of the bulk cargo, so as to allow the goods to be taken out of the customs supervision area;

b.2) Where the result of the check and comparison shows non-conformity, immediately notify the Sub-department of Customs where the goods are stored or the Sub-department of Customs where the customs declaration is registered for handling.

c) Responsibilities of the customs authority:

c.1) Check the information on the container list, the goods list or the notice of approval of the transport declaration provided by the customs declarant against the information on the customs electronic data processing system;

c.2) For the cases subject to customs sealing under Clause 3 of Article 50 of this Circular:

c.2.1) Inspect the external condition of the goods and compare the container numbers and the carrier's seals with the information on the customs declaration on the customs electronic data processing system and with the bill of lading (if any), in order to carry out customs sealing;

c.2.2) Make a handover record and send it to the customs authority of the place to which the goods are transported for the continued completion of customs procedures as prescribed;

c.2.3) Affix the customs seal and certify on the System that the customs seal has been affixed (if any).

Where the goods are bulk cargo, bulky cargo or over-length or over-weight cargo that cannot be sealed, the customs officer shall note the status “goods not eligible for sealing” and clearly record other information (if any) on the goods, such as the name, quantity, type, marks and origin of the goods, on the handover record, or take photographs of the goods in their original condition and attach them to the handover record (if deemed necessary).

c.3) Where the goods are eligible to pass through the customs supervision area, after certifying on the customs electronic data processing system that the goods have passed through the supervision area, the customs officer shall certify (signature and customs officer's stamp) on the document evidencing eligibility to pass through the customs 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 (signature and officer's stamp) on the first page of the notice of approval of the transport declaration and hand it to the customs declarant for forwarding to the enterprise operating the port, warehouse, yard or location for the supervision of the taking of the goods out of the customs supervision area.

For imported goods taken out of the supervision area at road, river, inland waterway or international through-railway border gates: The border-gate Sub-department of Customs shall be responsible for checking the information provided by the customs declarant or the carrier as mentioned in Point a.1 of this Clause against the information on the customs electronic data processing system in order to supervise the imported goods taken out of the customs supervision area, and for certifying on the customs electronic data processing system that the goods have passed through the supervision area.

Where the conditions are not yet satisfied, guide the declarant in completing customs procedures as prescribed;

c.4) Certify that the goods have passed through the customs supervision area, or update the information on the goods transported away, on the customs electronic data processing system after the goods have passed through the customs supervision area.

2. Customs supervision of exported goods

a) Responsibilities of the customs declarant:

a.1) For exported goods exempt from physical inspection that have been granted customs clearance or release of goods, or for which independent transport has been approved, upon the full gathering of the goods in the customs supervision area:

The customs declarant shall provide 01 copy of the container list made according to Form No. 29/DSCT/GSQL of Appendix V for goods transported in containers (the container list), or of the goods list made according to Form No. 30/DSHH/GSQL of Appendix V for other goods (the goods list), or the notice of approval of the transport declaration, to the Sub-department of Customs managing the area of the port, warehouse, yard or location.

The customs declarant shall print the container list or the goods list on the Customs Electronic Portal (address: http://www.customs.gov.vn) or on the declaration system of the customs declarant. Where there is a change in the container list or the goods list compared with the contents declared on the customs declaration after the goods have entered the customs supervision area, the customs declarant shall print, or request a customs officer at the border-gate Sub-department of Customs to print, the container list or the goods list 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 goods subject to customs sealing under Clause 3 of Article 50 of this Circular and for exported goods subject to physical inspection that have been granted customs clearance or release of goods at an off-border-gate Sub-department of Customs, the customs declarant shall present the goods and the handover record (if any) to the Sub-department of Customs of the border gate of exportation. After the customs authority has inspected and certified them, the customs declarant shall perform the work prescribed in Point a.1 of this Clause;

a.3) For exported goods in respect of which the physical inspection of goods is carried out by the border-gate Sub-department of Customs, after the goods have been granted customs clearance or release of goods, the customs declarant shall comply with Point a.1 of this Clause.

b) Responsibilities of the enterprise operating the port, warehouse, yard or location:

b.1) On the basis of the container list, the goods list or the notice of approval of the transport declaration bearing the certification of the customs officer (signature and customs officer's stamp) provided by the customs declarant, the enterprise operating the port, warehouse, yard or location shall be responsible for checking and comparing their conformity with the actual goods so as to allow the goods to be loaded onto the means of transport;

b.2) Where the result of the check and comparison shows non-conformity, immediately notify the Sub-department of Customs where the goods are stored or the Sub-department of Customs where the customs declaration is registered for handling.

c) Responsibilities of the customs authority:

c.1) Check the information on the container list, the goods list or the notice of approval of the transport declaration provided by the customs declarant against the information on the System;

c.2) For the cases subject to customs sealing under Clause 3 of Article 50 of this Circular: Inspect and certify on the System the condition of the customs seal (if any); certify the arrival of the goods on the System;

c.3) Where the goods are eligible to pass through the customs supervision area, certify (signature and officer's stamp) on the documents. 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 (signature and officer's stamp) on the first page of the notice of approval of the transport declaration and hand it to the customs declarant for forwarding to the enterprise operating the port, warehouse, yard or location for the supervision of the loading of the goods onto the means of transport for exportation.

For goods exported through road, river, inland waterway or international through-railway border gates, the certification on the System that the goods have passed through the customs supervision area shall be made after the goods have been transported across the border area to the importing country.

Where the conditions are not yet satisfied, guide the declarant in completing customs procedures as prescribed;

c.4) Certify on the System that the goods have passed through the customs supervision area after the goods have been loaded onto the means of transport for exportation;

c.5) For goods being crude oil exported at offshore extraction sites or in overlapping areas and for the goods prescribed 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 customs supervision area after the customs declaration for the exported goods has been granted customs clearance (direct supervision shall not be carried out).

Particularly for petrol and oil supplied to outbound aircraft, the Director of the Sub-department of Customs managing the international airport shall, on the basis of the daily projected refuelling plan, the sales invoices or ex-warehousing notes provided by the petrol and oil trading enterprise and the flight schedule provided by the airport management authority, carry out supervision in accordance with risk management principles.

3. Management of goods brought into, stored in and taken out of a CFS warehouse

The services performed in a CFS warehouse shall be subject to the supervision of the customs authority. Where consignments of exported goods are consolidated into the same container, the enterprise providing less-than-container-load (LCL) cargo consolidation services shall make a List of goods of export consignments consolidated into the same container (02 originals) according to Form No. 25/DMXK-CFS/GSQL of 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 LCL cargo consolidation services and keep 01 copy at the customs authority.

a) For imported goods brought into a CFS: After the entire quantity of goods stated on the master bill of lading (Master Bill) has been imported into the inland or exported to another country, the enterprise providing LCL cargo consolidation services shall be responsible for monitoring and managing the goods under 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 LCL cargo consolidation services shall be responsible for monitoring the export consignments that exceed the time limit for storage in the CFS warehouse prescribed in Clause 3 of Article 61 of the Law on Customs;

c) Reporting 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 LCL 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 operation of the LCL cargo consolidation location according to Form No. 26/NXT-CFS/GSQL of Appendix V issued together with this Circular.”

Article 52d. Suspension of the passage of goods through the customs supervision area

In the course of carrying out customs supervision activities, patrolling within customs operation areas and collecting information relating to consignments of exported or imported goods, if goods are found to show signs of violation of the customs law:

1. Responsibilities of the Director of the Sub-department of Customs where the declaration is registered or where the goods are stored

a) Check the information on the consignment on the System so as to ensure that the consignment is still within the customs supervision area;

b) Notify the customs declarant and the enterprise operating the port, warehouse or yard of the suspension of the passage of goods through the customs supervision area via the customs electronic data processing system;

c) Issue the notice of suspension of the passage of goods through the customs supervision area according to Form No. 11/TBTDGS/GSQL of Appendix V issued together with this Circular.

2. Responsibilities of the Sub-department of Customs where the goods are stored:

a) Carry out the physical inspection of the goods in the presence of the customs declarant, the carrier or the enterprise operating the port, warehouse or yard where the goods are stored, and of the unit providing the information (if any);

b) Make a record thereof; if an act of violation of the customs law is detected, handle it in accordance with law. The handling results must be notified to the relevant units.

3. Responsibilities of the enterprise operating the port, warehouse, yard or location

a) Allow goods to be transported out of or into the area of the port, warehouse, yard or location only where there is information from the customs authority that the goods are eligible to pass through the supervision area, except where information on the suspension of the passage of goods through the customs supervision area provided by the customs authority is received;

b) Cooperate with the customs authority in transporting the goods to the inspection location at the request of the customs authority, or allow the goods to pass through the customs supervision area after receiving the information provided by the customs authority on the lifting of the suspension of the passage of goods through the supervision area.

Article 52đ. Provisions on cooperation and information exchange and on cases where the System encounters a failure

1. Responsibilities of the enterprise operating the port, warehouse or yard

a) At port, warehouse and yard areas where domestically transported goods (goods traded domestically) are stored, the enterprise operating the port, warehouse or yard shall arrange separate storage areas for domestically transported goods and for exported, imported and transited goods so as to ensure customs administration and supervision as prescribed in Article 34 of Decree No. 08/2015/NĐ-CP;

b) Before bringing goods into the storage area, to provide the customs authority with information on the overall layout of the area for storing exported, imported and transited goods, imported goods that have remained for more than 90 days from the date of arrival at the border gate without anyone coming to claim them, and transhipped goods (if any), according to the information indicators prescribed in Form No. 13 of Appendix X issued together with this Circular (to be provided only for the first time; upon any change, to update and resend it to the customs authority);

c) To update and send to the customs electronic data processing system information on goods brought in, stored and taken out as prescribed in Article 52, Article 52a and Article 52b of this Circular; to retain, on the system of the enterprise operating the port, warehouse, yard or location, information on goods for which the procedures for taking them out of the customs supervision area have been completed for a period of 05 years to serve investigation, reporting, statistical, reconciliation and research work at the request of the customs authority;

d) If, in the course of loading and unloading goods, any discrepancy is detected (the goods are no longer in their original condition; there are discrepancies in the quantity, weight, container number, carrier's seal number or customs seal number) between the actual goods brought in and the list of goods expected to be loaded and unloaded provided by the customs authority, to coordinate with the customs authority in inspecting and determining the original condition of the goods.

Where the goods show signs of a violation of law, to comply with the instructions of the customs authority (for example, for containerised goods, to mark and seal them on the spot and carry out supervision through the camera system; for break-bulk goods in packages, to place them in separate storage). To update the information and send it to the customs electronic data processing system as prescribed;

đ) If, in the course of storing and handling goods, the original condition of the goods is altered (change of the container shell or of the packaging of the goods, stuffing or unstuffing of goods), immediately after the alteration of the original condition is completed, to update and send the information to the system of the customs authority as prescribed. The original condition of the goods may be altered only with the consent and under the supervision of the customs authority;

e) To notify the carrier or the goods owner to contact the customs authority where the consignment is not yet eligible to pass through the customs supervision area or where a notice of suspension of the taking of goods through the customs supervision area is received from the customs authority.

2. Responsibilities of the customs authority

a) Through the customs electronic data processing system, to provide the enterprise operating the port, warehouse, yard or location with information on goods expected to be placed in the yard, containers to be scanned (if any), information on changes in the status of the customs declaration (if any), changes to containers eligible to pass through the supervision area (if any), and goods eligible to pass through the customs supervision area, in accordance with the corresponding forms in Appendix X issued together with this Circular;

b) To receive and process the information fed back and updated on the system by the enterprise operating the port, warehouse, yard or location as prescribed. Where feedback is received that the goods are discrepant or that the original condition of the goods is not maintained in comparison with the goods information provided to the enterprise operating the port, warehouse, yard or location, or that the goods show signs of a violation, then, on the basis of the information received, the actual situation or other information (if any), to inspect and verify the original condition of the goods and to apply appropriate customs inspection and supervision measures so as to ensure customs administration and prevent acts of violation of the customs law as prescribed.

To update the information on the customs system or record it in the monitoring book of discrepant goods information according to the information indicators prescribed in Form No. 33 (containerised goods) or Form No. 34 (break-bulk goods or gaseous and liquid goods) of Appendix X issued together with this Circular;

c) To receive and settle problems at the request of the customs declarant or of the enterprise operating the port, warehouse, yard or location; to provide a telephone number for receiving information and coordinating in handling matters upon receipt of a notice from the enterprise operating the port, warehouse or yard;

d) On the basis of risk management information, the provincial or municipal Customs Department shall annually inspect the monitoring and supervision of goods brought in, taken out and stored at port, warehouse, yard and location areas with respect to enterprises operating ports, warehouses, yards and locations within its area of management; and shall direct its attached and subordinate units to urge and assist enterprises operating ports, warehouses, yards and locations in completing the connection or the upgrading of the system (if any) as prescribed;

đ) The Director General of the General Department of Customs shall promulgate regulations on the format of the messages exchanged between the customs authority and enterprises operating ports, warehouses, yards and locations.

3. Where the customs electronic data processing system and the system of the enterprise operating the port, warehouse, yard or location cannot exchange information (hereinafter referred to as a system breakdown)

a) Responsibilities of the enterprise operating the port, warehouse, yard or location:

a.1) Within 01 hour at the latest from the time when electronic transactions can no longer be carried out, to send a written notice of the system breakdown to the Sub-department of Customs managing the supervision area (including the following information: the name and code of the port, warehouse or yard; the name and code of the customs unit managing the enterprise operating the port, warehouse, yard or location; the content of the breakdown and the date and time when the breakdown occurred; the full name of the person confirming the breakdown, etc.) in order to coordinate in handling it so as to ensure that no congestion is caused to the import and export of goods or to the entry and exit of means of transport, and at the same time to record the breakdown in the system breakdown record book according to the information indicators prescribed in Form No. 35 of Appendix X issued together with this Circular for monitoring purposes;

a.2) To rely on the list of goods eligible to pass through the supervision area certified by the Sub-department of Customs, or on the information on goods eligible to pass through the customs supervision area provided by the customs authority, in order to permit exported goods to be loaded onto the means of transport and imported goods to be taken out of the customs supervision area;

a.3) To update the information on goods that have been taken out of the customs supervision area as soon as the system breakdown is remedied.

b) Responsibilities of the customs authority:

b.1) The General Department of Customs shall arrange a support unit (Help Desk) to receive reports on breakdowns and to provide guidance on and handle breakdowns as prescribed;

b.2) The Director of the Sub-department of Customs where the system breakdown occurs shall arrange technical officers to receive and handle system breakdowns 24/7; within 01 hour at the latest from the time when electronic transactions can no longer be carried out, shall send a written notice of the system breakdown to the enterprise operating the port, warehouse, yard or location in order to coordinate in handling it and to ensure that no congestion is caused to the import and export of goods or to the entry and exit of means of transport;

b.3) The Director of the Sub-department of Customs where the system breakdown occurs shall assign customs officers to coordinate with the enterprise operating the port, warehouse, yard or location in identifying and remedying the breakdown. Where the breakdown cannot be remedied, a record certifying the status, time and place of occurrence of the breakdown shall be made, the Help Desk of the General Department of Customs shall be immediately notified of the status of the breakdown, and its instructions shall be followed;

b.4) Where the customs electronic data processing system and the system of the enterprise operating the port, warehouse, yard or location cannot exchange information but the customs electronic data processing system still holds information on the list of goods eligible to pass through the supervision area, then, once every 15 minutes from the time the breakdown occurs, the supervising customs officer shall check the information on the declarations eligible to pass through the supervision area on the customs electronic data processing system and shall export the information on the list of goods eligible to pass through the customs supervision area according to the information indicators prescribed in Form No. 36 of Appendix X issued together with this Circular and send it to the enterprise operating the port, warehouse, yard or location as the basis for permitting the goods to be taken out of the customs supervision area;

b.5) To notify the enterprise operating the port, warehouse, yard or location to update the information on the consignments that have passed through the supervision area as soon as the breakdown is remedied.”

33. Clause 1 and Clause 3 of Article 53 are amended as follows:

“1. For goods exported through sea, air, railway or inland waterway border gates, transhipment ports or transhipment areas; goods supplied to sea-going vessels or aircraft on exit; exported goods carried together with persons exiting through air border gates; exported goods brought into a CFS warehouse; and exported goods brought into an ICD, it shall be the export customs declaration on which customs clearance has been certified and on which it has been certified on the system that the goods have passed through the supervision area when the goods are loaded onto the means of transport on exit. Particularly for exported goods brought into a bonded warehouse, it shall be the export customs declaration on which customs clearance has been certified and on which it has been certified on the system that the goods have been brought into the bonded warehouse.

3. For goods exported on the spot, goods temporarily exported for re-import whose purpose of use is changed, goods sold from the domestic market into a non-tariff area within a border-gate economic zone or into an export processing zone or an export processing enterprise, and goods of a domestic enterprise exported for processing for an export processing enterprise, it shall be the export customs declaration and the import customs declaration on which customs clearance has been certified.”

34. Article 54 is amended as follows:

“Article 54. Imported raw materials, supplies, machinery and equipment

1. Raw materials and supplies imported for the processing or production of exported goods and of export processing goods include:

a) Raw materials, semi-finished products, components and component assemblies directly involved in the processing or production process so as to constitute the exported product;

b) Supplies directly involved in the processing or production process but not transformed into the product or not constituting the substance of the exported product;

c) Finished products imported by organisations or individuals to be attached to exported products, to be packed together with exported products manufactured from imported raw materials and supplies, or to be packed together with exported products manufactured from domestically purchased raw materials and supplies or from self-supplied raw materials and supplies, so as to form a complete set of goods for export;

d) Supplies used for making packaging, or packaging, for packing exported products;

đ) Raw materials, supplies, components and component assemblies imported for the warranty, repair or recycling of exported products;

e) Samples imported for the processing or production of exported goods.

2. Machinery and equipment imported and leased or lent by the processing orderer to the processor for the performance of the processing contract.”

35. Article 55 is amended as follows:

“Article 55. Actual production norms for processed goods and for goods produced for export

1. The actual production norm is the quantity of raw materials and supplies actually used to process or produce one unit of an exported product and is determined in accordance with Form No. 27 of Appendix II issued together with this Circular.

Where scrap and defective products generated in the course of producing a previous exported product are used for recycling or for producing an exported product, a norm must be established for the production of that exported product in accordance with this Article. (For example: Enterprise A imports tobacco leaves to produce for export type 1 cut tobacco and type 2 cut tobacco; the production stages consist of stripping the leaves to produce type 1 cut tobacco and stems, which are then dried, pressed into cakes, etc., and cut into strands to produce type 2 cut tobacco. Enterprise A must therefore establish norms for type 1 cut tobacco and for type 2 cut tobacco);

In which, scrap means materials discarded in the course of processing or producing exported goods that no longer have their original utility and are recovered for use as raw materials for another production process; defective products mean finished or semi-finished products that fail to meet technical standards (specifications, dimensions, quality, etc.), are discarded in the course of processing or producing exported goods and are not of sufficient quality for export.

2. Organisations and individuals shall be responsible for retaining the data, documents and materials relating to the determination of the actual norms and for notifying the customs authority of the actual norms for the volume of products manufactured in the financial year when submitting the final settlement report in accordance with Clause 2 of Article 60 of this Circular.

Particularly for products in production for which no finished product exists at the end of the financial year, organisations and individuals are not yet required to submit the actual norms when submitting the final settlement report (for example, where the processing or production for export of a sea-going vessel is expected to be completed in 3 years, the actual norms are only required to be submitted in the third financial year).

Where norms cannot be established by product for supplies, organisations and individuals must retain the documents relating to the use of such supplies and reflect them in the final settlement report on the receipt, delivery and inventory of such supplies.

3. Organisations, individuals and the customs authority shall use the actual production norms to determine the amount of duty upon a change of the purpose of use or the transfer of products for domestic consumption, upon a duty refund or the non-collection of duty, or when the customs authority conducts a post-clearance audit or a specialised inspection.”

36. Article 56 is amended as follows:

“Article 56. Notification of establishments processing or producing exported goods; of places of storage of raw materials, supplies, machinery, equipment and exported products; and of processing contracts and annexes to processing contracts

1. Notification of processing establishments, sub-processing establishments and establishments producing exported goods; and of places of storage of raw materials, supplies, machinery, equipment and exported products (hereinafter referred to as the production establishment notification)

a) Responsibilities of organisations and individuals:

a.1) To submit the production establishment notification according to the information indicators prescribed in Form No. 20 of Appendix II issued together with this Circular, together with the other documents prescribed in Clause 1 of Article 37 of Decree No. 08/2015/NĐ-CP, to the Sub-department of Customs that the organisation or individual expects to select for carrying out customs procedures in accordance with Clause 1 of Article 58 of this Circular (hereinafter referred to as the managing Sub-department of Customs), through the system, including where the organisation or individual is an export processing enterprise (hereinafter referred to as an EPE).

In the event of a system breakdown, the organisation or individual shall submit the production establishment notification using Form No. 12/TB-CSSX/GSQL of Appendix V issued together with this Circular;

a.2) Where there is any change in the notified information on the establishment processing or producing exported goods, the organisation or individual must additionally notify the managing Sub-department of Customs of the changed information through the system using Form No. 20 of Appendix II or Form No. 12/TB-CSSX/GSQL of Appendix V issued together with this Circular within 03 working days at the latest from the date on which the change arises;

a.3) Where raw materials, supplies or products are stored outside the production establishment, before bringing the raw materials, supplies or products to the storage location, the organisation or individual must notify the managing Sub-department of Customs of the storage location through the system using Form No. 20 of Appendix II or Form No. 12/TB-CSSX/GSQL of Appendix V issued together with this Circular;

a.4) Where the managing Sub-department of Customs (where the production establishment notification was submitted) is changed, the organisation or individual shall notify the former managing Sub-department of Customs and the new managing Sub-department of Customs through the system or in writing and shall submit the production establishment notification to the new managing Sub-department of Customs in accordance with Point a.1 of this Clause. The organisation or individual shall submit the final settlement report at the new managing Sub-department of Customs in accordance with Article 60 of this Circular;

a.5) To be legally liable for the contents declared in the written notification of the processing or production establishment and of the places of storage of raw materials, supplies, machinery, equipment and exported products;

a.6) To receive the feedback of the customs authority in order to amend or supplement (if any) the information notified on the system.

b) Responsibilities of the customs authority:

b.1) The system shall automatically receive the production establishment notification;

b.2) Within 02 working hours from the time the system receives the production establishment notification, the customs authority shall check and compare the information indicators of the production establishment notification against the documents sent by the organisation or individual through the system and shall handle the results as follows:

b.2.1) Where the inspection result shows non-conformity or the organisation or individual has not fully declared the information indicators, to send feedback on the system so that the organisation or individual is informed and may amend or supplement it;

b.2.2) Where the inspection result shows conformity, to send feedback on the system to the organisation or individual accepting the production establishment notification;

b.2.3) Where an inspection of the production establishment is required under Clause 1 of Article 57 of this Circular, to send feedback on the system so that the organisation or individual is informed.

b.3) To inspect the production establishment in cases where an inspection is required under Article 39 of Decree No. 08/2015/NĐ-CP, as amended in Clause 17 of Article 1 of Decree No. 59/2018/NĐ-CP, and Article 57 of this Circular;

b.4) To inspect the locations for storing raw materials, supplies and exported goods outside the production establishment 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;

b.5) Where an organisation or individual changes the managing Sub-department of Customs (where the production establishment notification was submitted), the new managing Sub-department of Customs shall comply with Point b.1, Point b.2, Point b.3 and Point b.4 of this Clause; the former managing Sub-department of Customs shall exchange and provide the new managing Sub-department of Customs with all information relating to the organisation or individual, including information on the final settlement report on the use of raw materials, supplies, machinery, equipment and exported goods; the record of law compliance; information on the duty obligations and customs procedures that the organisation or individual has not yet completed (if any); and the information collected in the course of managing the organisation or individual up to the time of the change.

2. Procedures for notifying processing contracts and annexes to processing contracts

a) Responsibilities of organisations and individuals:

Before exporting or importing raw materials, supplies, equipment or machinery in service of a processing contract or an annex to a processing contract with a foreign trader, the organisation or individual shall be responsible for notifying the processing contract and the annex to the processing contract to the managing Sub-department of Customs where the production establishment notification was submitted, according to the information indicators prescribed in Form No. 21 and Form No. 22 of Appendix II issued together with this Circular, through the customs electronic data processing system, or using Form No. 18/TBHĐGC/GSQL of Appendix V issued together with this Circular. The system shall automatically receive the notification and respond with the receipt number of the processing contract or of the annex to the processing contract.

The organisation or individual shall make the notification only once and shall make an additional notification whenever there is any change in the notified contents. The receipt number of the processing contract or of the annex to the processing contract shall be declared on the declaration for the export or import of raw materials, supplies, components, machinery, equipment and products for the performance of the processing contract or of the annex to the processing contract, in the box for the export licence or import licence, in accordance with the instructions in Form No. 01 and Form No. 02 of Appendix II issued together with this Circular.

b) Responsibilities of the customs authority:

The customs authority shall use the information notified on processing contracts and annexes to processing contracts on the electronic data processing system to monitor, analyse and assess the risks of the activities of organisations and individuals in importing raw materials, supplies, machinery and equipment and in exporting products.”

37. Article 57 is amended as follows:

“Article 57. Inspection of establishments and of the capacity for processing and producing exported goods, and of places of storage of raw materials, supplies, machinery, equipment and exported products

1. The cases of inspection of establishments processing or producing exported goods, of places of storage of raw materials, supplies, machinery, equipment and exported products, and of processing and production capacity shall comply with Clause 1 of Article 39 of Decree No. 08/2015/NĐ-CP, as amended in Clause 17 of Article 1 of Decree No. 59/2018/NĐ-CP.

2. Inspection competence and procedures

a) Competence to issue an inspection decision: the Director of the Sub-department of Customs that receives the notification of the establishment processing or producing exported goods;

b) The inspection decision, made using Form No. 13/QĐ-KTCSSX/GSQL of Appendix V issued together with this Circular, shall be sent through the System or by registered mail or fax to the customs declarant within 03 working days from the date of signing;

c) 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. Contents of the inspection

a) Inspection of the address of the processing or production establishment and of the place where raw materials, supplies, machinery, equipment and exported products are stored: inspection of the address of the processing or production establishment and of the place where raw materials, supplies, machinery, equipment and exported products are stored as stated in the notification of the production establishment (CSSX) or in the business registration certificate;

b) Inspection of the business investment lines: comparison of the business lines that the enterprise has disclosed in accordance with the Law on Enterprises and of the conditional business investment lines prescribed in the Law on Investment against the actual dossiers and the activities of importing raw materials, supplies, machinery and equipment of the organisation or individual;

c) Inspection of the factory, machinery and equipment:

c.1) Inspection of the land use right certificate issued by a competent authority to the organisation or individual; or the land use right certificate issued by a competent authority to the land owner together with the warehouse lease contract or the contract for leasing or borrowing land, where the organisation or individual leases a warehouse or leases or borrows land; or the decision of a competent authority on the allocation, lease or lending of land for the construction of an export processing zone, industrial park, hi-tech park, port, border gate or railway station, together with the contract under which the organisation or individual sub-leases or borrows land, warehouses, yards or factories from the management board of the aforesaid areas; or the confirmation of the local authority on the use of the factory or premises for production;

c.2) When inspecting machinery and equipment, the customs authority shall inspect the following documents: the customs declarations for imported goods, in the case of importation; the invoices and documents on the purchase of machinery and equipment, where they are purchased domestically; the contracts for leasing or borrowing machinery, in the case of leased or borrowed machinery.

d) Inspection of the status of the human resources participating in the production line (for example, inspection through the contracts signed with employees or the payrolls paid to employees, etc.);

đ) Inspection of the production and processing capacity and scale (for example, how many tonnes/products.../year; the total capacity and scale of the machinery, equipment and labour force, etc.);

e) Inspection of the storage of imported raw materials and supplies and of exported products at the notified locations, and inspection of the monitoring of raw materials, supplies, exported products, machinery and equipment through the accounting books monitoring the warehouse or through the software for managing the receipt, issue and inventory of the quantities of raw materials, supplies, exported products, machinery and equipment;

g) In the case of sub-processing, the customs authority shall inspect the sub-processing establishment of the sub-processor in accordance with Points b, c, d and đ of this Clause.

Where the sub-processor is an individual business household or a family household, the inspection prescribed in this Clause shall not be required, unless there are signs of violation, in which case an inspection of the use of raw materials and supplies of the organisation or individual shall be conducted.

4. Preparation of the record of inspection of the processing and production establishment and of the processing and production capacity

Upon completion of the inspection, the customs officer shall prepare a record of the results of the inspection of the processing and production establishment using Form No. 14/BBKT-CSSX/GSQL of Appendix V issued together with this Circular. The contents of the record of the results of the inspection of the processing and production establishment must fully and truthfully reflect the actual inspection and must clearly determine:

a) Whether or not the organisation or individual has a production establishment, machinery, equipment and a production line at the notified address; whether or not it has the right to use the factory premises and the production premises; whether the lease contract is shorter than the duration of the production cycle;

b) Whether or not the processing and production activities of the organisation or individual are consistent with the investment certificate, the business registration certificate, the enterprise registration certificate or the business lines disclosed;

c) Whether or not the organisation or individual has ownership of, or the right to use, the machinery, equipment and production line at the processing and production establishment (machinery, equipment and production line directly invested in by the organisation or individual, or leased or borrowed), and whether they are suitable for the raw materials and supplies imported for the processing and production of exported goods;

d) The quantity of machinery and equipment and the number of workers; whether or not there is any abnormal increase or decrease in the import of raw materials and supplies as compared with the production capacity;

e) Whether the production and processing scale is consistent with the production capacity notified to the customs authority.

Where the organisation or individual no longer operates at the notified address, the customs authority shall coordinate with the domestic tax authority, or with the local authority (at the commune, ward or township level), or with the management board of the industrial park, export processing zone or economic zone administering the area where the organisation or individual has notified, in preparing a record clearly stating that the organisation or individual does not operate at the notified address.

5. Conclusions of the inspection of the processing and production establishment and of the processing and production capacity

a) Where the contents of the inspection record are agreed upon, then within 03 working days at the latest from the date of signing the inspection record, the Director of the Sub-department of Customs that issued the inspection decision must issue the conclusions of the inspection of the processing and production establishment using Form No. 14a/KLKT-CSSX/GSQL of Appendix V issued together with this Circular;

b) Where the contents of the inspection record are not agreed upon, then within 05 working days at the latest from the date of signing the inspection record, the organisation or individual shall send a written explanation together with the dossier (if any) to the person who signed the decision; or where it is necessary to exchange opinions with the competent authority in order to determine the lawfulness of the production establishment, machinery and equipment. Within 03 working days from the date of receipt of the written explanation or of the opinion of the competent authority, the person who signed the inspection decision must sign and issue the inspection conclusions.

The inspection conclusions shall be sent to the organisation or individual within 01 working day at the latest from the date of signing.

6. Handling of the conclusions of the inspection of the processing and production establishment and of the processing and production capacity

a) Where the results of the inspection of the processing and production establishment and of the processing and production capacity do not reveal any violation and are consistent with the processing and production activities, the results shall be updated into the System within 01 working day at the latest from the date of signing the inspection conclusions;

b) Where it is determined that the organisation or individual imports raw materials, supplies, machinery and equipment in excess of its production capacity, or imports raw materials, supplies, machinery and equipment that are inconsistent with the production lines notified to the customs authority, a post-clearance audit of the organisation or individual shall be carried out within 30 days at the latest from the date of issuance of the conclusions;

c) Where it is determined that the organisation or individual fails to satisfy the regulations on business investment lines, the violation shall be handled in accordance with law;

d) Where the organisation or individual has no production establishment, the matter shall be handled in accordance with Point a of Clause 3 of Article 39 of Decree No. 08/2015/NĐ-CP, as amended and supplemented in Clause 17 of Article 1 of Decree No. 59/2018/NĐ-CP;

đ) Where it has been determined that the organisation or individual has absconded or gone missing, the provisions of Point b.2 of Clause 4 of Article 60 of this Circular shall apply;

The managing Sub-department of Customs shall update the inspection conclusions and the results of the handling into the System within 01 working day at the latest from the date of signing the inspection conclusions.”

38. Article 59 is amended and supplemented as follows:

“Article 59. Inspection of the use and inventory of raw materials, supplies, machinery and equipment and of exported goods

1. For the cases prescribed in Points a and b of Clause 1 of Article 40 of Decree No. 08/2015/NĐ-CP, as amended and supplemented in Clause 18 of Article 1 of Decree No. 59/2018/NĐ-CP, the Director of the managing Sub-department of Customs shall send a request for the organisation or individual to provide an explanation, through the System or in writing using Form No. 36/YCGT-GSQL of Appendix V issued together with this Circular. Within 05 working days from the date of receipt of the written request, the organisation or individual shall be responsible for providing an explanation to the customs authority, through the System or in writing using Form No. 37/GT/GSQL of Appendix V issued together with this Circular, enclosed with the dossier.

a) Where the customs authority accepts the explanation, it shall update the result into the System and notify the organisation or individual;

b) Where the organisation or individual fails to provide an explanation, or where the customs authority has grounds to determine that the explanation of the organisation or individual is unreasonable, the customs authority shall notify the organisation or individual, clearly stating the reason, and shall transfer the matter to an inspection at the premises of the customs declarant according to the order prescribed in this Article.

2. For the cases prescribed in Points c and d of Clause 1 of Article 40 of Decree No. 08/2015/NĐ-CP, as amended and supplemented in Clause 18 of Article 1 of Decree No. 59/2018/NĐ-CP, and in Point b of Clause 1 of this Article, the Director of the Customs Department shall issue a decision on the inspection at the premises of the customs declarant using Form No. 38/QĐ-KTTHSD/GSQL of Appendix V issued together with this Circular and shall assign the Director of the Sub-department of Customs to organise the implementation thereof.

Where the inspection of the use and inventory of raw materials, supplies, machinery and equipment and of exported goods coincides with the post-clearance audit plan, the post-clearance audit decision shall be implemented.

The inspection of the situation of use under a decision of the Director of the Customs Department shall be carried out within not more than 05 working days. In complicated cases, the Director of the Customs Department shall issue a decision extending the inspection period, but for not more than 05 working days.

The contents of the inspection shall be recorded in an inspection record using Form No. 39/BBKT-THSD/GSQL of Appendix V issued together with this Circular.

3. Organisations and individuals engaged in the processing or production of exported goods shall be responsible for the management and use of imported raw materials, supplies, machinery and equipment from the time of importation, throughout the process of producing the products, until the products are exported, including the change of the purpose of use, the transfer for domestic consumption, and the handling of scrap, defective products, surplus raw materials and supplies, machinery and equipment; for the use, in accordance with law, of the imported raw materials and supplies for processing that are saved during the production process; and for providing and presenting documents consistent with the contents of the inspection, within the scope of the documents prescribed in Article 16a of this Circular.

4. Handling of the inspection results

a) Where the inspection determines that the use of imported raw materials, supplies, machinery and equipment is consistent with the exported products and the actual norms, consistent with the information notified on the production establishment and the production capacity, and consistent with the accounting vouchers, accounting books, the final settlement report on the use of raw materials and supplies and the dossiers of exported and imported goods of the organisation or individual: the declared customs contents and the actual data of the inspection shall be accepted, and the inspection conclusions shall be issued;

b) Where the inspection determines that the use of imported raw materials, supplies, machinery and equipment is inconsistent with the exported products and the actual norms, inconsistent with the information notified on the production establishment and the production capacity, or inconsistent with the accounting vouchers, accounting books, the final settlement report on the use of raw materials and supplies or the dossiers of exported and imported goods of the organisation or individual: the customs authority shall not accept the declared customs contents and shall, on the basis of the available dossiers, decide on the imposition of duty and handle the administrative violation in accordance with law.

The handling of the inspection results prescribed in Points a and b of this Clause shall also apply to the handling of the results of the inspection of the final settlement report, of post-clearance audits and of specialised inspections concerning the use of raw materials and supplies;

c) Time limits for issuing the results of the inspection of the use of raw materials, supplies, machinery and equipment and of exported goods:

c.1) Within 05 days at the latest from the date of completion of the inspection at the premises of the organisation or individual, the Sub-department of Customs conducting the inspection shall send the draft inspection conclusions, made using Form No. 39a/KLKT-THSD/GSQL of Appendix V issued together with this Circular, to the organisation or individual (by fax or registered mail);

c.2) Within 10 days at the latest from the date of completion of the inspection, the organisation or individual must complete the provision of a written explanation;

c.3) Within 15 days at the latest from the date of completion of the inspection, the Director of the Customs Department shall issue the inspection conclusions using Form No. 39a/KLKT-THSD/GSQL of Appendix V issued together with this Circular;

c.4) In complicated cases where there are 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 conclusions.

5. Updating of inspection information

The inspection decision, the inspection results or the conclusions of the inspection of the use and inventory of raw materials, supplies, machinery and equipment and of exported products shall be sent to the organisation or individual and updated on the System within 01 day at the latest from the date of signing and issuing the inspection decision, the date of completion of the inspection at the premises of the customs declarant, or the date of signing and issuing the conclusions of the inspection at the premises of the customs declarant.”

39. Article 60 is amended and supplemented as follows:

“Article 60. Final settlement report on the use of imported raw materials and supplies and of exported goods

1. Organisations and individuals engaged in processing or production for export (including export processing enterprises) shall provide information relating to the warehousing of imported raw materials and supplies, the ex-warehousing of raw materials and supplies, the warehousing of finished products and the ex-warehousing of finished products, together with the information indicators prescribed in Form No. 30 of Appendix II issued together with this Circular, from their production administration system to the Sub-department of Customs where the production establishment has been notified, through the System. Organisations and individuals shall be responsible for providing information immediately after an operation relating to the information indicators prescribed in Form No. 30 of Appendix II issued together with this Circular arises.

Before exchanging information for the first time upon connecting to the System of the customs authority, the organisation or individual shall finalise the opening inventory balances of raw materials, supplies and products with the Sub-department of Customs where the production establishment has been notified.

The customs authority shall be responsible for publishing the data standards for the exchange of information between the System of the organisation or individual and the customs electronic data processing system.

On the basis of the information provided, the customs authority shall analyse and assess the consistency between the data sent by the organisation or individual through the System and the data on the system of the customs authority. Where it is determined that an inspection must be carried out in accordance with Clauses 1 and 2 of Article 59 of this Circular, the inspection of the use and inventory of raw materials, supplies, machinery and equipment and of exported goods shall be carried out.

2. Where the organisation or individual has not yet provided information to the customs authority in accordance with Clause 1 of this Article, it shall periodically submit to the customs authority, by fiscal year, the final settlement report on the use of imported raw materials and supplies and of exported goods. The organisation or individual shall submit the final settlement report, through the System, to the Sub-department of Customs where the production establishment has been notified in accordance with Article 56 of this Circular, no later than the 90th day from the date of the end of the fiscal year, or before carrying out a consolidation, merger, division, separation or dissolution, or a change of the place for carrying out the procedures for importing raw materials and supplies.

a) Principles for keeping detailed accounting books and for making the final settlement report on the use of imported raw materials and supplies and of exported goods:

Organisations and individuals engaged in the processing or production of exported goods shall be responsible for managing and monitoring imported raw materials and supplies and exported products from the time of importation, throughout the process of producing the products, until the products are exported or their purpose of use is changed, as well as the handling of scrap, defective products, surplus raw materials and supplies, machinery and equipment, and the use, in accordance with law, of the imported raw materials and supplies for processing that are saved during the production process, in the accounting book system in accordance with the regulations of the Ministry of Finance on accounting policies and by source of warehousing (importation or domestic purchase). Raw materials and supplies of imported origin shall be monitored in detail by each type during the period (import for processing, import for production for export, import for business purposes, re-warehousing of raw materials after production, etc.) as declared on the customs declaration and in the warehousing documents during the period.

Organisations and individuals shall be responsible for preparing and retaining detailed books for imported raw materials and supplies according to the documents on imported goods, and for preparing and retaining detailed books of products ex-warehoused for export according to contracts and orders. Where the organisation or individual uses imported raw materials and supplies without being able to separate the sources in accordance with this principle, the quantity of imported raw materials and supplies used for the proper purpose shall be inspected and determined on the principle of the ratio of the quantity of output products exported under the proper type.

Organisations and individuals shall make the final settlement report on the use of imported raw materials and supplies and of exported goods in the form of receipt - issue - inventory of the raw materials warehouse and of the finished products warehouse, by each code of raw materials and supplies and each product code being monitored in production administration and declared on the customs declaration upon the import of raw materials and supplies and the export of products.

Where the production administration of the organisation or individual uses codes of raw materials, supplies or products that differ from the codes declared on the customs declaration upon the import of raw materials and supplies and the export of products, the organisation or individual must build and retain a table of equivalent conversion between these codes and present it upon inspection by the customs authority or upon a request for explanation;

b) Organisations and individuals shall make and submit to the Sub-department of Customs where the production establishment has been notified: the final settlement report on the situation of ex-warehousing - warehousing - inventory of raw materials and supplies imported for the processing and production of exported goods (including imports by export processing enterprises), according to the information indicators prescribed in Form No. 25 of Appendix II issued together with this Circular through the System, or using Form No. 15/BCQT-NVL/GSQL of Appendix V issued together with this Circular; the final settlement report on the situation of warehousing - ex-warehousing - inventory of finished products manufactured from raw materials and supplies imported for the production of exported goods, according to the information indicators prescribed in Form No. 26 of Appendix II issued together with this Circular through the System, or using Form No. 15a/BCQTSP-GSQL of Appendix V issued together with this Circular; and the actual norms for the production of exported products, according to the information indicators prescribed in Form No. 27 of Appendix II issued together with this Circular through the System, or using Form No. 16/ĐMTT-GSQL of Appendix V issued together with this Circular;

c) Amendment and supplementation of the final settlement report:

Where, within 60 days from the date of submission of the final settlement report but before the time the customs authority issues a decision on the inspection of the final settlement report, on a post-clearance audit or on an inspection, the organisation or individual detects errors in the making of the final settlement report, it may amend and supplement the final settlement report and re-submit it to the customs authority. Where the organisation or individual detects errors in the making of the final settlement report only after the expiry of the 60-day time limit from the date of submission of the final settlement report, or after the customs authority has decided on the inspection of the final settlement report, on a post-clearance audit or on an inspection, it shall amend and supplement the final settlement report with the customs authority and shall be handled in accordance with the law on taxation and the law on the handling of administrative violations.

3. Inspection of the final settlement report on the use of imported raw materials and supplies and of exported goods

a) Cases of inspection of the final settlement report: The customs authority shall inspect the final settlement report on the basis of applying risk management and assessing the law compliance record of the organisation or individual. Particularly for priority enterprises, the inspection of the final settlement report shall be carried out in accordance with the regulations of the Ministry of Finance on the application of the priority regime in carrying out customs procedures and customs inspection and supervision in respect of exported and imported goods of enterprises;

b) Inspection competence: The Director of the Customs Department shall issue an inspection decision using Form No. 17/QĐ-KTBCQT/GSQL of Appendix V issued together with this Circular and shall organise the implementation of the inspection; the Director of the managing Sub-department of Customs shall conduct the inspection. Where the inspection of the final settlement report coincides with the post-clearance audit plan, the post-clearance audit shall be carried out according to the plan;

c) Contents of the inspection: inspection of the customs dossiers for the import of raw materials and supplies, the customs dossiers for the export of products, accounting vouchers, accounting books, vouchers monitoring the warehousing and ex-warehousing of raw materials, supplies, machinery and equipment, and other documents arising during the reporting period which the customs declarant must retain under Article 16a of this Circular. Where, upon inspecting the above contents, the customs authority detects signs of violation but there are insufficient grounds for a conclusion, it shall inspect the use and management of raw materials and supplies imported for the production or processing of exported goods, from the time of importation and throughout the process of manufacturing the products until the products are exported or their purpose of use is changed, the handling of waste, defective products, surplus raw materials and supplies, machinery and equipment, and the use of imported raw materials and supplies for processing that are saved during the production process, in accordance with law;

d) The time limit, order and procedures for the inspection and the handling of inspection results shall comply with the competence, order and procedures for the inspection of the use of raw materials, supplies, machinery and equipment at the customs declarant's premises provided in Clause 2, Clause 3, Clause 4 and Clause 5 of Article 59 of this Circular. Particularly, the record of inspection of the final settlement report and the conclusion on the inspection of the final settlement report shall be made using Form No. 17a/BBKT-BCQT/GSQL and Form No. 17b/KLKT-BCQT/GSQL of Appendix V issued together with this Circular.

4. Handling of the overdue submission of the final settlement report on the use of raw materials, supplies, machinery, equipment and exported goods

a) Upon 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 document inviting the organisation or individual to come to the customs authority for a record of violation to be made for handling in accordance with regulations;

a.2) Where the organisation or individual fails to come to work within 10 days from the date of sending the document, the customs authority shall conduct investigation and verification at the registered business address;

a.3) Carry out document inspection, or document inspection together with physical inspection of goods, in respect of the subsequent shipments exported or imported by the organisation or individual;

a.4) Coordinate with competent authorities to investigate, verify and trace organisations or individuals showing signs of absconding from their registered business address.

b) Handling measures after the urging, investigation, verification and tracing have been carried out:

b.1) For organisations or individuals that fail to submit the final settlement report on the use of raw materials, supplies, machinery and equipment but are still operating, the customs authority shall make a record of violation for handling in accordance with regulations and transfer the information for a post-clearance audit and specialised inspection to be conducted;

b.2) For organisations or individuals that have absconded or gone missing and in respect of which the customs authority has no actual norms for determining the amount of duty, the actual norms applicable to similar goods of other organisations or individuals shall be used. After the amount of duty has been determined, the dossier shall be completed and the entire dossier transferred to the competent authority for investigation of the crime of smuggling or tax evasion in accordance with the Penal Code.”

40. Article 61 is amended as follows:

“Article 61. Procedures for the import of raw materials, supplies, machinery and equipment and the export of products for the performance of processing contracts for foreign traders

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 to be attached to or packaged together with the processed products to form a complete set of goods, and raw materials and supplies self-supplied by the processor through importation from abroad) shall comply with the customs procedures for imported goods provided in Chapter II of this Circular;

b) Customs procedures for raw materials and supplies supplied by organisations or individuals in Vietnam as designated by the foreign trader shall be carried out in the form of on-the-spot export and import as provided in Article 86 of this Circular;

c) For raw materials and supplies manufactured by the processor or purchased on the Vietnamese market, the customs declarant is not required to carry out customs procedures (except where they are purchased from export processing enterprises or enterprises in non-tariff zones);

d) For raw materials and supplies already imported under the type of import for production of exports before the signing of the processing contract, the processor may use such imported raw materials and supplies to supply the processing contract. Before using the raw materials and supplies to supply the processing contract, the organisation or individual shall carry out on-the-spot export and import procedures as provided in Article 86 of this Circular.

2. Procedures for the import of leased or borrowed machinery and equipment for the performance of processing contracts

Customs procedures for machinery and equipment leased or borrowed to directly serve a processing contract shall be carried out under the type of temporary import for re-export provided in Article 50 of Decree No. 08/2015/ND-CP, as amended in Clause 23 of Article 1 of Decree No. 59/2018/ND-CP.

3. Procedures for the export of processed products

The customs dossier and customs procedures shall comply with the customs procedures for exported goods provided in Chapter II of this Circular.

Where an exported processed product is manufactured from domestically purchased raw materials and supplies that are subject to export duty, when carrying out the export procedures, the processed product shall be declared on one line of goods and the domestically purchased raw materials and supplies constituting the exported processed product on the following lines of goods of the declaration; the code “NVLCTXK” shall be declared in the criterion “separate management code” of the line of goods; and export duty and other taxes (if any) on such raw materials and supplies shall be calculated on the export customs declaration.”

41. Article 62 is amended as follows:

“Article 62. Customs procedures in the case of subcontracted 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 whole of the processing or a processing stage (subcontracted processing), 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 submitting the final settlement report on the processing contract to the customs authority, and shall be liable before the law for the performance of such processing contract. The organisation or individual that signed the processing contract with the foreign trader shall be responsible for notifying the subcontracted processing contract to the Sub-department of Customs where the production facility was notified, in accordance with the information criteria provided in Form No. 23 and Form No. 24 of Appendix II issued together with this Circular, through the System, or in writing using Form No. 18a/TB-HDGCL/GSQL of Appendix V of this Circular to the managing Sub-department of Customs, before delivering the raw materials and supplies to the subcontracted processing partner.

2. Goods delivered and received between Vietnamese organisations and individuals are not required to undergo customs procedures, but the documents relating to the delivery and receipt of raw materials, supplies, products, machinery and equipment must be retained in accordance with the regulations of the Ministry of Finance on accounting and auditing regimes.

3. Cases of hiring an export processing enterprise to carry out processing or of undertaking processing for an export processing enterprise shall comply with Article 76 of this Circular.”

42. Article 64 is amended as follows:

“Article 64. Customs procedures for handling surplus raw materials and supplies; waste, scrap and defective products; and leased or borrowed machinery and equipment

1. Within 30 days at the latest from the date on which the processing contract is completed or expires, the organisation or individual must complete the procedures for dealing with surplus raw materials and supplies, scrap, defective products, leased or borrowed machinery and equipment and processed products as provided in Clause 2 of this Article.

For waste, organisations and individuals shall comply with the law on environmental protection. Organisations and individuals shall be responsible for keeping detailed records and producing them to the customs authority upon inspection.

Upon expiry of the above time limit, the Sub-department of Customs where the final settlement procedures are carried out shall make a record of violation for handling in accordance with regulations.

2. Forms of handling

Pursuant to the provisions of Vietnamese law and the terms agreed in the processing contract, the handling of surplus raw materials and supplies, scrap, defective products, machinery and equipment leased or borrowed for processing, and processed products shall be carried out as follows:

a) Sale on the Vietnamese market;

b) Export back abroad;

c) Transfer to the performance of another processing contract in Vietnam;

d) Donation or gifting in Vietnam;

dd) Destruction in Vietnam.

3. Customs procedures

a) Customs procedures for the sale or donation of surplus raw materials and supplies and of leased or borrowed machinery and equipment on the Vietnamese market:

a.1) Where the purchaser or the donee is the processor, the procedures for changing the purpose of use shall be carried out as provided in Article 21 of this Circular;

a.2) Where the purchaser or the donee is another organisation or individual in Vietnam, the on-the-spot export and import procedures shall be carried out as provided in Article 86 of this Circular.

b) The procedures for re-exporting raw materials, supplies, scrap and defective products abroad during the performance of the processing contract or upon the completion or expiry of the processing contract shall be the same as the procedures for re-export abroad provided in Article 48 of Decree No. 08/2015/ND-CP and Clause 21 of Article 1 of Decree No. 59/2018/ND-CP.

The procedures for re-exporting temporarily imported machinery and equipment abroad during the performance of the processing contract or upon the completion or expiry of the processing contract shall be the same as the procedures for re-export abroad provided in Article 50 of Decree No. 08/2015/ND-CP, as amended in Clause 23 of Article 1 of Decree No. 59/2018/ND-CP;

c) The procedures for transferring raw materials and supplies, and 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 completion or expiry of the processing contract, shall be carried out in accordance with the on-the-spot export and import procedures provided in Article 86 of this Circular;

d) Destruction of raw materials, supplies, machinery, equipment, 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 document setting out the plan for the preliminary destruction or destruction of the raw materials, supplies, machinery, equipment, 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 scrap and defective products on the risk management principle, based on an assessment of the law compliance record of the organisation or individual;

d.3) The customs authority shall directly supervise the destruction of raw materials, supplies, machinery and equipment, except where the raw materials, supplies, machinery and equipment to be destroyed are valued at less than VND 1,000,000 or the amount of duty is less than VND 50,000.

d.4) Where the customs authority directly supervises the destruction, upon the completion of the destruction, the parties shall make a record certifying the destruction.

Particularly, with respect to the destruction of raw materials, supplies, machinery, equipment, scrap and defective products of priority enterprises, the customs authority shall not carry out supervision.”

43. Clause 1 of Article 66 is amended as follows:

“Article 66. Handling of cases where the processing orderer abandons surplus raw materials and supplies; machinery and equipment; or processed products

1. The processor shall be responsible for paying duty for domestic consumption in respect of surplus raw materials and supplies, leased or borrowed machinery and equipment, and processed products that cannot be re-exported because they have been abandoned by the processing orderer, except in the case provided in Clause 4 of Article 10 of Decree No. 134/2016/ND-CP. The customs procedures and tax policy shall be determined at the time of the change of the purpose of use as provided in Article 25 of Decree No. 08/2015/ND-CP, as amended in Clause 12 of Article 1 of Decree No. 59/2018/ND-CP, and Article 21 of this Circular.

Where the processor does not accept the surplus raw materials and supplies or the leased or borrowed machinery and equipment abandoned by the processing orderer, the customs authority shall carry out the procedures for confiscation into the State budget in accordance with law in respect of the raw materials and supplies that still have use value. Where they no longer have use value, the processor shall carry out the destruction and bear all costs arising.

2. In the case of destruction, Point d of Clause 3 of Article 64 of this Circular shall apply.”

44. Article 67 is amended as follows:

“Article 67. Procedures for the export of raw materials and supplies for placing processing orders and the import of processed products

1. Procedures for the export of raw materials and supplies

a) Customs procedures shall be carried out at the Sub-department of Customs where the processing contract was notified;

b) The customs dossier shall be the same as the customs dossier for exported goods provided in Chapter II of this Circular. Depending on each case, the customs declarant must additionally submit the following documents:

b.1) The export licence or the written permission for export issued by the competent authority under the law on foreign trade management, in respect of exported goods subject to management by licence:

b.1.1) In the case of a single export: 01 original;

b.1.2) In the case of multiple exports: 01 original upon the first export.

b.2) The written notification that the exported goods are natural resources or minerals, or products in which the total value of natural resources and minerals plus energy costs accounts for less than 51% of the production cost of the product: 01 original.

The customs declarant shall be responsible for determining that the exported goods have a total value of natural resources and minerals plus energy costs accounting for less than 51% of the production cost of the product, as the basis for determining that the goods are eligible for duty exemption.

The customs declarant is only required to submit the written notification at the time of carrying out the customs procedures for the first shipment exported. For subsequent shipments exported, the customs declarant shall specifically declare the number and date of the written notification in the criterion “Notes” in the following format: “TNKSD51: document number, document date” on the export customs declarations for the same goods.

c) In the case of transferred processing abroad, organisations and individuals in Vietnam are not required to carry out transferred processing procedures with the customs authority.

2. Procedures for the import of products processed abroad under an order

a) Customs procedures shall be carried out at the Sub-department of Customs where the processing contract was notified;

b) The customs dossier and customs procedures shall comply with Chapter II of this Circular.

3. Customs procedures for machinery and equipment leased or borrowed to directly serve a processing contract shall be carried out under the type of temporary export for re-import provided in Article 50 of Decree No. 08/2015/ND-CP, as amended in Clause 23 of Article 1 of Decree No. 59/2018/ND-CP.”

45. Article 68 is amended as follows:

“Article 68. Procedures for the temporary export of processed products abroad for reprocessing and the subsequent re-import thereof into Vietnam

1. Place for carrying out customs procedures: at the Sub-department of Customs where the processing contract was notified.

2. Procedures for the temporary export of processed products for reprocessing

a) The customs dossier comprises the documents provided in Clause 1 of Article 16 of this Circular and the foreign partner's written acceptance of the return of the goods for reprocessing: 01 copy;

b) Customs procedures shall be carried out in the same manner as the customs procedures for exported goods provided in Chapter II of this Circular;

c) The reprocessing time limit shall be registered by the organisation or individual with the customs authority in accordance with the time limit agreed between the processing orderer and the processor.

3. The procedures for the re-import of reprocessed processed products shall comply with Chapter II of this Circular (except for the import licence, duty declaration and inspection of duty calculation)

Where the reprocessed processed 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).”

46. Article 69 is amended as follows:

“Article 69. Customs procedures for handling surplus raw materials and supplies; scrap and defective products; and machinery and equipment temporarily exported to serve processing

1. Within 30 days at the latest from the date on which the processing contract is completed or expires, the organisation or individual must complete the procedures for dealing with surplus raw materials and supplies, scrap, defective products, leased or borrowed machinery and equipment and processed products as provided in Clause 2 of this Article.

2. Forms of handling

Pursuant to the terms agreed in the processing contract and the provisions of Vietnamese law, surplus raw materials and supplies, scrap, defective products and machinery and equipment leased or lent for processing shall be handled as follows:

a) Sale, donation or destruction on the foreign market;

b) Import into Vietnam;

c) Transfer to the performance of another processing contract abroad.

3. 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.

b) Customs procedures for importation into Vietnam:

b.1) Where the surplus raw materials and supplies, machinery and equipment were exported from Vietnam, or the scrap and defective products arise from raw materials and supplies exported from Vietnam, the re-import procedures shall be carried out as provided in Article 47 of Decree No. 08/2015/ND-CP.

For shipments of machinery and equipment subject to physical inspection of goods, when carrying out the customs procedures, the customs officer shall compare the type, marks and symbols of the machinery and equipment stated on the temporary export declaration with those of the machinery and equipment re-imported;

b.2) Where the surplus raw materials and supplies, machinery and equipment were purchased abroad, or the scrap and defective products arise from raw materials and supplies purchased from abroad, the customs procedures, tax policy and goods policy shall be as provided for commercial import shipments.

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 notification to the Sub-department of Customs where the final settlement procedures are carried out; the contents of the notification shall include: the name, specifications and quality of the raw materials and supplies; the quantity of surplus raw materials and supplies; the leased or borrowed machinery and equipment, together with the number and date of the processing contract/processing contract annex to which they belong and the number and date of the processing contract/processing contract annex signed with the foreign partner to which they are transferred, using Form No. 40/CT-HDGC/GSQL of Appendix V issued together with this Circular.”

47. Article 69a is added as follows:

“Article 69a. Final settlement of raw materials and supplies

1. Organisations and individuals shall submit the final settlement report on the use of raw materials and supplies exported for the production of processed goods abroad or at export processing enterprises (EPEs) in accordance with the criteria provided in Form No. 28 of Appendix II issued together with this Circular through the System, or using Form No. 15b/BCQT-NLVTNN/GSQL of Appendix V issued together with this Circular; and the final settlement report on the import of products processed abroad or at EPEs in accordance with the criteria provided in Form No. 29 of Appendix II issued together with this Circular through the System, or using Form No. 15c/BCQT-SPNN/GSQL of Appendix V issued together with this Circular, no later than the 90th day from the end of the fiscal year or before carrying out a consolidation, merger, division, split or dissolution, to the Sub-department of Customs where the processing contract was notified in accordance with Article 56 of this Circular, through the System.

2. Responsibilities of the customs authority

a) Receiving the final settlement report;

b) Comparing the information on the final settlement report with the information on the export of raw materials and supplies and the import of products under the processing contract up to the time of the final settlement report, according to the following criteria:

b.1) The quantity of raw materials and supplies exported;

b.2) The quantity of products imported;

b.3) The production norms agreed under the processing contract.

c) Where the report is determined to contain unusual discrepancies in data compared with the system of the customs authority, an inspection shall be conducted at the customs declarant's premises. The competence, time limit, order, procedures and handling of the inspection results shall be carried out in the same manner as provided in Article 59 of this Circular.

When conducting an inspection at the customs declarant's premises, the customs authority shall inspect the documents that the customs declarant is required to retain under Article 16a of this Circular. Where there are signs of violation but insufficient grounds for a conclusion, verification and inspection shall be organised at the premises of the processor.”

48. Article 70 is amended as follows:

“Article 70. Customs procedures for the import of raw materials and supplies and the export of products

1. The customs dossier and the procedures for importing raw materials and supplies for the production of exported goods shall comply with Chapter II of this Circular. Where another organisation or individual carries out the processing of a part of a stage in the production process, the organisation or individual importing raw materials and supplies for production for export shall be responsible for notifying the subcontracted processing contract and, before delivering the raw materials and supplies to the subcontracted processing partner, must retain the documents relating to the delivery and receipt of raw materials, supplies and products in accordance with Article 62 of this Circular.

2. Customs procedures for the export of products

a) Exported products managed under the SXXK (production for export) 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 import for business type;

a.2.3) Raw materials and supplies of domestic origin.

a.3) Products manufactured entirely from raw materials and supplies imported under the import for business type;

b) The customs dossier and customs procedures shall comply with Chapter II of this Circular.”

49. Article 71 is amended as follows:

“Article 71. Procedures for handling scrap and defective products consumed domestically, and waste

Scrap and defective products obtained in the course of producing exported goods shall, when sold or consumed domestically, be exempt from import duty, but value-added tax, special consumption tax (if any) and environmental protection tax (if any) must be declared and paid and sent to the customs authority through the System in accordance with the information criteria provided in Form No. 04 of Appendix IIa issued together with this Circular. Where the paper dossier is used, the customs declarant shall declare using Form No. 06/BKKTT/TXNK of Appendix VI issued together with this Circular.

For the handling of waste, organisations and individuals shall comply with the law on environmental protection. Organisations and individuals shall be responsible for keeping detailed records and producing them to the customs authority upon inspection.”

50. Article 74 is amended as follows:

“Article 74. General provisions on goods exported and imported by export processing enterprises (EPEs)

1. Goods imported to serve the production of exported products of an EPE must undergo customs procedures as prescribed and be used for the correct production purpose, except in the following cases, in which the EPE and its partner may choose whether or not to carry out customs procedures:

a) Goods purchased, sold, leased or borrowed between EPEs. Where the goods are raw materials, supplies, machinery or equipment under a processing contract between EPEs, Clause 3 of Article 76 of this Circular shall apply;

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 living of the officials and workers working at the EPE;

c) Goods circulated internally within one EPE, or circulated between EPEs located 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 taken out of an EPE for warranty, repair or the performance of certain stages of production activities such as inspection, sorting, packaging or repackaging.

Where customs procedures are not carried out, the EPE shall prepare and retain the documents and detailed books monitoring the goods brought in and taken out in accordance with the regulations of the Ministry of Finance on the purchase and sale of goods and on accounting and auditing regimes, clearly identifying the purpose and the source of the goods.

2. Where goods imported by an EPE from abroad have had all taxes fully paid and have fully complied with the policies on the management of imported goods as prescribed in the same manner as imported goods not entitled to the regimes and policies applicable to export processing enterprises, customs procedures shall not be required when such goods are exchanged, purchased or sold with domestic enterprises.

Where goods purchased by an EPE from the domestic market have had all taxes fully paid as prescribed in the same manner as enterprises not entitled to the regimes and policies applicable to export processing enterprises, such purchase and sale activity shall not require customs procedures. Where an EPE purchases from the domestic market goods subject to an export duty rate, customs procedures must be carried out, except where such goods are used as raw materials or supplies consumed in the production process of the EPE (for example: coal used for furnace firing to serve the production of the EPE).”

51. Article 75 is amended as follows:

“Article 75. Customs procedures for exported and imported goods; handling of scrap, defective products and waste of EPEs

1. For raw materials and supplies imported for production, for the construction of factories and offices and the installation of equipment for an EPE, goods imported to create fixed assets, imported consumer goods, and exported products of an EPE.

Customs procedures shall comply with Chapter II of this Circular. The customs declarant must fully declare the information of the customs declaration in the System, except the information on the duty rate and the duty amount.

Where a contractor imports goods for the construction of factories and offices and the installation of equipment for an EPE, customs procedures shall be carried out at the Sub-department of Customs managing the EPE; the importing contractor shall make the import customs declaration in accordance with the guidance in Appendix II issued together with this Circular, and in the criterion “Notes” shall declare the contract number information in accordance with Point g of Clause 3 of Article 16 of this Circular, and immediately upon customs clearance the goods must be brought directly into the EPE. After 30 days from the date on which the contracting contract ends, the EPE and the importing contractor shall report the quantity of goods imported to the customs authority managing the EPE using Form No. 20/NTXD-DNCX/GSQL of Appendix V issued together with this Circular.

2. For goods purchased and sold 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 provided in Article 86 of this Circular.

3. For goods purchased and sold between two EPEs: where they choose to carry out customs procedures, the on-the-spot export and import procedures provided in Article 86 of this Circular shall be carried out.

4. Handling of scrap and defective products of an EPE

a) For scrap and defective products permitted to be sold into 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;

b) For scrap and defective products permitted to be exported abroad: the EPE shall carry out the export procedures in accordance with Chapter II of this Circular.

5. The destruction of raw materials, supplies, scrap and defective products of an EPE shall comply with Point d of Clause 3 of Article 64 of this Circular.

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 provided in Article 47 of Decree No. 08/2015/NĐ-CP.

7. The EPE shall handle waste in accordance with the law on environmental protection. The EPE shall be responsible for keeping detailed records and producing them to the customs authority upon inspection.”

52. Article 76 is amended as follows:

“Article 76. Customs procedures in cases where an EPE hires a domestic enterprise to carry out processing, an EPE undertakes processing for a domestic enterprise, an EPE hires another EPE to carry out processing, or an EPE hires a foreign party to carry out processing

1. Goods in respect of which an EPE hires a domestic enterprise to carry out processing:

a) The domestic enterprise shall carry out customs procedures in accordance with the provisions on the processing of goods for foreign traders in Section 1 and Section 2 of Chapter III of this Circular. Particularly as regards the place for carrying out customs procedures, the domestic enterprise may choose to carry them out at the Sub-department of Customs managing the EPE. When declaring the information criterion “enterprise's internal management number” on the customs declaration, the domestic enterprise must declare as follows: #&GCPTQ;

b) The EPE is not required to carry out customs procedures when bringing goods into the domestic market for processing and receiving back the processed products from the domestic market.

Where goods are brought from the EPE into the domestic market for processing, warranty or repair but the goods are not received back, the processor (the domestic enterprise) must register a new declaration to change the purpose of use in accordance with Chapter II of this Circular.

2. Goods in respect of which an EPE undertakes processing for a domestic enterprise:

a) The domestic enterprise shall carry out customs procedures in accordance with the provisions on placing orders for the processing of goods abroad in Section 1 and Section 3 of Chapter III of this Circular. Particularly as regards the place for carrying out customs procedures, the domestic enterprise may choose to carry them out at the Sub-department of Customs managing the EPE. When declaring the information criterion “enterprise's internal management number” on the customs declaration, the domestic enterprise must declare as follows: #&GCPTQ;

b) The EPE is not required to carry out customs procedures when receiving goods from the domestic market for processing and returning the processed products into the domestic market.

3. For goods in respect of which an EPE hires another EPE to carry out processing: the EPE placing the processing order and the EPE undertaking the processing are not required to carry out customs procedures when delivering and receiving the goods serving the processing contract and the processed products.

4. Where an EPE hires a foreign party to carry out processing, customs procedures shall be carried out in accordance with the provisions on goods placed for processing abroad in Section 3 of this Circular.

5. In the cases in this Article where customs procedures are not carried out, the EPE shall be responsible for retaining and producing the documents and materials relating to processing and the production of exported goods in accordance with Article 60 of the Law on Customs and Article 37 of Decree No. 08/2015/NĐ-CP (except for the notification of the production facility).”

53. Clause 4 of Article 77 is amended as follows:

“4. Use of invoices when purchasing and selling goods under the export right and import right of an EPE

a) The EPE shall carry out tax registration with the domestic tax authority in order to declare and pay VAT on export and import activities under the export right and import right;

b) When an EPE purchases goods from a domestic enterprise, the domestic enterprise shall issue a VAT invoice to the EPE, clearly stating on the invoice the VAT rate as prescribed by law;

c) When exporting, the EPE shall issue invoices in the same manner as other domestic enterprises having goods exported abroad, and shall be entitled to apply the 0% VAT rate and to a refund of input VAT if the conditions prescribed for tax refund are fully satisfied.”

54. Article 78 is amended as follows:

“Article 78. Handling of assets and goods of imported origin when an enterprise converts its type from an EPE into an enterprise not entitled to the regimes and policies for export processing enterprises, and vice versa

1. Where the type is converted from an EPE into an enterprise not entitled to the policies for EPEs:

a) The EPE shall determine the assets and goods of imported origin on which duty has not been paid that remain in stock and shall propose to the customs authority measures for handling them, such as change of the purpose of use, sale, donation, giving as a gift, destruction in Vietnam or export abroad. The EPE shall be responsible for carrying out with the customs authority the customs procedures corresponding to each measure for handling such assets and goods before the time at which the competent authority permits the conversion;

b) The handling and determination of the assets and goods of imported origin shall be carried out before the enterprise is permitted by the competent authority to make the conversion.

2. Where the type is converted from an enterprise not entitled to the policies for EPEs 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 the duty in accordance with regulations;

b) Before the conversion, the enterprise shall be responsible for fully paying to the customs authority the outstanding duty debts and fine debts. The customs authority shall apply the tax and customs policies applicable to the EPE type only after the enterprise has fully performed its tax and customs obligations to the customs authority and has been granted a certificate of being an EPE by the competent authority. Where raw materials, supplies, machinery and equipment were imported for processing for a foreign trader, or raw materials and supplies were imported for the production of exported products, and, after the conversion into an EPE, the production and export of products continue to be carried out, the declaration and payment of duty to the customs authority shall not be required.”

55. Article 79 is amended as follows:

“Article 79. Liquidation of goods of export processing enterprises

1. An EPE may liquidate imported goods including machinery, equipment, means of transport, raw materials, supplies and other imported goods under its ownership in the following forms: export, sale, donation, giving as a gift, or destruction in Vietnam.

2. Liquidation procedures

a) Where the liquidation is in the form of export, the enterprise shall register an export customs declaration;

b) Where the liquidation is in the form of sale, donation or giving as a gift on the Vietnamese market, the EPE may choose to carry it out in one of the following two forms:

b.1) Where the EPE chooses the form of change of the purpose of use, it shall register a new customs declaration; the tax policy and the policy on the management of imported goods applicable at the time of registration of the customs declaration for imported goods with a changed purpose of use shall apply (except where the import management policy was fully complied with at the time of carrying out the initial import procedures); the bases for duty calculation are the dutiable value, the duty rate and the exchange rate at the time of registration of the declaration for the change of the purpose of use as provided in Article 21 of this Circular.

After the purpose of use has been changed, the sale, donation or giving as a gift of such goods on the Vietnamese market shall not require customs procedures;

b.2) Where the EPE chooses the form of carrying out on-the-spot export and import procedures as provided in Article 86 of this Circular, the EPE shall carry out the on-the-spot export procedures; the domestic enterprise shall carry out the on-the-spot import procedures and pay the taxes as prescribed. At the time of carrying out the on-the-spot export and import procedures, the policy on the management of exported and imported goods shall not apply, except where the goods are subject to management according to conditions, standards or specialised inspection that was not carried out upon the initial importation; for goods managed by licence, the written consent of the import licensing authority must be obtained.

c) Where destruction is carried out, Point d of Article 64 of this Circular shall apply.”

56. Point c and Point d are added to Clause 5 of Article 82 as follows:

“c) Warehouses and yards of traders that have been granted a temporary import for re-export business code by the Ministry of Industry and Trade;

d) Customs clearance points and locations for the inspection of exported goods at the border”.

57. Point c is added to Clause 1 of Article 83 as follows:

“c) Goods temporarily imported for re-export in respect of which customs procedures have been carried out must be fully gathered at the locations for the 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 the time limit permitted for storage in Vietnam. While awaiting re-export, the goods must be stored at the locations provided in Clause 5 of Article 82 of this Circular;”

58. Clauses 3, 4 and 5 of Article 86 are amended as follows:

“3. Customs dossier

The customs dossier for goods exported and imported on the spot shall comply with Article 16 of this Circular.

Where goods are purchased and sold between a domestic enterprise and an export processing enterprise or an enterprise 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 place of a commercial invoice. Particularly in the case of financial leasing to an export processing enterprise or an enterprise in a non-tariff zone, the customs declarant is not required to submit a commercial invoice, a VAT invoice or a sales invoice.

4. Within 15 working days from the date of customs clearance of the exported goods, the on-the-spot importer must carry out customs procedures.

5. Customs procedures

a) Responsibilities of the exporter:

a.1) To declare the information of the export customs declaration and to declare combined transportation, clearly stating in the box “Destination for bonded transportation” the location code of the Sub-department of Customs carrying out the import customs procedures, and the criterion box “Enterprise's internal management number” on the export declaration must be declared as follows: #&XKTC, or in the box “Other notes” on the paper customs declaration;

a.2) To carry out the procedures for exporting the goods as prescribed;

a.3) To notify the completion of the export customs procedures so that the importer may carry out the import procedures, and to deliver the goods to the importer;

a.4) To receive from the on-the-spot importer the information on the on-the-spot import declaration for which customs procedures have been completed, in order to carry out the subsequent procedures.

b) Responsibilities of the importer:

b.1) To declare the information of the import customs declaration within the prescribed time limit, clearly stating the number of the corresponding on-the-spot export customs declaration in the box “Enterprise's internal management number” as follows: #&NKTC#& the number of the corresponding on-the-spot export customs declaration, or in the box “Other notes” on the paper customs declaration;

b.2) To carry out the procedures for importing the goods as prescribed;

b.3) Immediately after completing the on-the-spot import procedures, to notify the completion of the procedures to the on-the-spot exporter so that the subsequent procedures may be carried out;

b.4) To bring the goods into production or consumption only after the imported goods have been granted customs clearance.

c) Responsibilities of the customs authority where the export procedures are carried out:

c.1) To carry out customs procedures for the exported goods in accordance with Chapter II of this Circular;

c.2) To monitor the on-the-spot export customs declarations for which customs procedures have been completed but for which the on-the-spot import procedures have not yet been carried out, and to notify the Sub-department of Customs where the import procedures are expected to be carried out, for the management, monitoring and urging of the on-the-spot importer to carry out customs procedures.

d) Responsibilities of the customs authority where the import procedures are carried out:

d.1) To receive and inspect according to the channel assignment result of the System. Where physical inspection of the goods is required, if the goods have already been physically inspected at the exporting Sub-department of Customs, the Sub-department of Customs where the import procedures are carried out is not required to conduct a physical inspection of the goods;

d.2) For goods exported and imported on the spot as designated by a foreign trader, to compile monthly and prepare a list of the on-the-spot import customs declarations that have been granted customs clearance, using Form No. 01/TB-XNKTC/GSQL of Appendix V issued together with this Circular, and to send it to the tax authority directly managing the organisation or individual carrying out the on-the-spot importation;

d.3) To coordinate with the Sub-department of Customs where the export procedures are carried out in urging the on-the-spot importer to complete the customs procedures.”

59. Article 91 is amended as follows:

“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) Complete the import customs declaration according to the information indicators prescribed in Appendix II and in Clause 1 of Article 51c of this Circular.

Where the procedure is carried out on a paper customs declaration under Clause 2 of Article 25 of Decree No. 08/2015/ND-CP, as amended in Clause 12 of Article 1 of Decree No. 59/2018/ND-CP, the customs declarant shall complete and submit 02 originals of the import customs declaration using form HQ/2015/NK in Appendix IV issued together with this Circular;

a.2) Submit 01 copy of the bill of lading or other transport documents of equivalent value as prescribed by law (except for goods imported through land border gates);

a.3) Submit 01 copy of the Certificate of temporary import for re-export code issued by the Ministry of Industry and Trade, for goods traded under conditional temporary import for re-export as prescribed by the Ministry of Industry and Trade;

a.4) Submit 01 original of the specialised inspection certificate as prescribed by the law on specialised management and inspection.

Where the specialised management and inspection agency sends the specialised inspection certificate in electronic form through the National Single Window Portal, the customs declarant is not required to submit it when carrying out customs procedures;

b) Responsibilities of the Sub-department of Customs managing the bonded warehouse:

Carry out customs procedures as prescribed in Section 3 of Chapter II of this Circular and the tasks prescribed at Point a.1 of Clause 4 of Article 51c of this Circular;

c) The date on which goods are brought into the bonded warehouse is the date on which the customs authority updates on the System the information on the arrival of the imported shipment at its destination;

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 import border gate or the export border gate 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 domestic market into a bonded warehouse

a) Responsibilities of the customs declarant:

a.1) Carry out the customs procedures for goods under combined transport in order to bring them from a non-tariff zone into the bonded warehouse as prescribed in Clause 1 of Article 51c of this Circular, or the customs procedures for the export declaration under the corresponding type in order to bring goods from the domestic market into the bonded warehouse as prescribed in Chapter II of this Circular;

a.2) Comply with the provisions of Clause 2 of Article 52a of this Circular when bringing goods into the bonded warehouse.

b) Responsibilities of the Sub-department of Customs managing the bonded warehouse:

b.1) Carry out the inspection and supervision of goods brought into, stored in and brought out of the bonded warehouse as prescribed in Article 52a of this Circular;

b.2) Comply with the provisions of Point a.2 of Clause 3 of Article 51c of this Circular.

c) The date on which goods are entered 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) Make an independent transport declaration for goods transported under customs supervision as prescribed in Clause 2 of Article 51b of this Circular;

a.2) Submit 01 copy of the ex-warehousing note prepared by the enterprise in accordance with the law on accounting, specifying the goods taken out of the warehouse under each warehousing declaration;

a.3) Comply with the provisions of Clause 2 of Article 52a of this Circular when bringing goods out of the bonded warehouse.

b) Responsibilities of the Sub-department of Customs managing the bonded warehouse:

b.1) Perform the tasks of the Sub-department of Customs from which the goods are transported as prescribed in Clause 3 of Article 51b of this Circular, and monitor the feedback from the Sub-department of Customs of the export border gate;

b.2) Carry out the inspection and supervision of goods brought into, stored in and brought out of the bonded warehouse as prescribed in Article 52a of this Circular.

c) Goods taken abroad from a bonded warehouse (including cases where goods from a bonded warehouse are sent abroad via express delivery or postal services) 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 export border gate, the Sub-department of Customs of the export border gate 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 export border gate has expired but the goods have not been actually exported, or where the export border gate is changed, the Sub-department of Customs of the export border gate must 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 updated on the System after the goods have passed through the export border-gate area into the importing country.

4. Customs procedures for goods taken out of a bonded warehouse for import into the domestic market, for import into a non-tariff zone, or for temporary import for sale at duty-free shops

a) Responsibilities of the customs declarant:

a.1) Complete the import customs declaration according to the information indicators prescribed in Form No. 1 of Appendix II issued together with this Circular;

a.2) Carry out the import customs procedures corresponding to each type as prescribed in Chapter II of this Circular.

Where the customs declarant is the owner of the goods deposited in the bonded warehouse, the documents to be submitted or presented in the customs dossier shall be the documents used when the goods were imported from abroad into the bonded warehouse;

a.3) Carry out the supervision as prescribed in Clause 4 of Article 52 of this Circular.

b) Responsibilities of the Sub-department of Customs managing the bonded warehouse:

b.1) Carry out the import customs procedures as prescribed in Chapter II of this Circular;

b.2) Comply with the provisions of Point d.1 of Clause 4 of Article 52 of this Circular;

b.3) Carry out the inspection and supervision of goods brought into, stored in and brought out of the bonded warehouse as prescribed in Clause 4 of Article 52 of this Circular;

b.4) Perform the tasks prescribed at Point a.2 of Clause 4 of Article 51c of this Circular.

c) The following goods may not be imported into the domestic market from a bonded warehouse:

Goods on the List of imports that must undergo customs procedures at the import border gate under Decision No. 15/2017/QD-TTg dated May 12, 2017 of the Prime Minister promulgating the list of goods that must undergo customs procedures at the import border gate may not be imported into the domestic market from a bonded warehouse (except bonded warehouses located within seaport border gates, land border gates and international airports).

Where imported goods prescribed in Article 2 of Decision No. 15/2017/QD-TTg are brought into a bonded warehouse, customs procedures for bringing them into the domestic market may be carried out at the Sub-department of Customs managing the bonded warehouse or at the corresponding Sub-department of Customs prescribed in Article 2 of Decision No. 15/2017/QD-TTg.

5. Customs procedures for goods taken out of a bonded warehouse for transport to another bonded warehouse

a) Goods brought 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 period of storage of the goods in the 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 out of the bonded warehouse. The inspection results shall be recorded on the Inspection Result Record using Form No. 06/PGKQKT/GSQL of Appendix V issued together with this Circular.

8. The transfer of ownership of goods deposited in a bonded warehouse shall be carried out by the owner of the goods where there is a purchase and sale of goods as prescribed in Clause 8 of Article 3 of the Law on Commerce. The bonded warehouse owner shall notify in writing 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 purposes, and is not required to carry out warehousing-in or warehousing-out procedures for the bonded warehouse. The period of deposit of the 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 owner of the goods.

9. Reporting on goods entered into, taken out of and remaining in a bonded warehouse in cases where the management and supervision of goods brought into and out of the bonded warehouse under Clause 4 of Article 52 or Clause 2 of Article 52a of this Circular has not yet been implemented

a) The bonded warehouse owner shall itself be responsible for monitoring and liquidating the bonded warehouse lease contract with the owner of the goods. Periodically, on the 15th day of the first month of the following quarter, the bonded warehouse owner shall notify in writing the Sub-department of Customs managing the bonded warehouse of the status of the goods and the operating situation of the bonded warehouse using Form No. 24/BC-KNQ/GSQL of 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 entered into, taken out of and remaining in the warehouse on the basis of the information on the warehousing customs declaration and the bonded warehouse owner's software for managing goods entered into and taken out of the bonded warehouse, as well as the period of storage of the goods in the bonded warehouse, and for comparing this with the notification of the status of the goods and the operating situation of the bonded warehouse; if there is any doubt as to the quantity of goods remaining in the warehouse, the Director of the Sub-department of Customs managing the bonded warehouse shall decide to physically inspect the quantity of goods remaining in the warehouse and compare it with the data in the bonded warehouse owner's software for managing goods entered into and taken out of the bonded warehouse.

10. Once a year, the Customs Department shall inspect the operating situation of the bonded warehouse and the bonded warehouse owner's compliance with the customs law, and shall 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 unscheduled inspection of the bonded warehouse.

11. The procedures for changing the export border gate or for returning goods to the bonded warehouse, in respect of goods deposited in a bonded warehouse which have been brought to the export border gate but could not be exported or could only be partially exported, are as follows

a) Customs dossier:

a.1) The independent transport declaration;

a.2) A written request of the customs declarant for the goods to be brought back to the bonded warehouse for storage pending export, clearly stating the name and address of the bonded warehouse and the expected period of storage (the total period of storage within the territory of Vietnam must not exceed the period prescribed in Clause 1 of Article 61 of the Law on Customs): 01 original;

a.3) The notice of approval of the transport declaration (upon taking the goods out of the bonded warehouse to the export border gate).

b) Customs procedures shall be carried out in accordance with the guidance in Article 51b of this Circular:

In addition, the Sub-department of Customs of the export border gate and the Sub-department of Customs managing the bonded warehouse shall additionally perform the following:

b.1) Where the shipment has not yet been brought into the customs supervision area at the export border gate: On the basis of the written request of the customs declarant for the goods to be sent back to the bonded warehouse, the Sub-department of Customs managing the bonded warehouse shall inspect the condition of the seals and the dossier of the shipment in order to carry out the procedures for bringing the goods into the bonded warehouse as prescribed. At the same time, it shall notify in writing the Sub-department of Customs of the export border gate that the goods have been brought back into the bonded warehouse, so that the latter may carry out the procedures for liquidating the independent transport declaration on the System by updating the information on the arrival of the transported goods;

b.2) Where the shipment has already been brought into the customs supervision area but the enterprise requests that the entire shipment be brought back for deposit in the original bonded warehouse or in a bonded warehouse at the export border gate: The Sub-department of Customs of the export border gate shall inspect and reconcile the quantity of goods that have arrived at the export border gate and, at the same time, shall require the customs declarant to register a new independent transport declaration for transporting the goods back for deposit in the bonded warehouse. Where the goods are deposited in a bonded warehouse in the export border-gate area, the Sub-department of Customs of the export border gate shall notify in writing the Sub-department of Customs managing the original bonded warehouse for coordinated monitoring;

b.3) Where the shipment has already been brought into the customs supervision area and the enterprise requests to export part of it and to deposit the remaining part in a bonded warehouse at the export border gate or to bring it back to the original bonded warehouse: The Sub-department of Customs of the export border gate shall inspect and supervise the quantity of goods exported through the export border gate and, at the same time, shall require the customs declarant to register a new independent transport declaration for the remaining quantity of goods in order to transport the goods back to the bonded warehouse. Where the goods are deposited in a bonded warehouse in the export border-gate area, the Sub-department of Customs of the export border gate shall notify in writing the Sub-department of Customs managing the original bonded warehouse for coordinated monitoring.

60. Point b of Clause 1 of Article 93 is amended as follows:

“b) Responsibilities of the customs declarant:

b.1) Make the customs declaration on the customs declaration form according to the information indicators prescribed in Appendix II issued together with this Circular;

b.2) Submit the export or import dossier as prescribed in Article 16 of this Circular, in which, for each delivery, the customs declarant must have documents certifying the delivery of the goods (sales invoice, commercial invoice, ex-warehousing note, etc.) and must prepare a Consolidated List of documents certifying the delivery of goods using Form No. 27/THCT-KML/GSQL of Appendix V issued together with this Circular and submit it to the customs authority when carrying out customs procedures.

In addition, for certain specific goods, the customs declarant shall be responsible for the following:

b.2.1) For exported and imported electricity, the customs declarant shall be responsible for coordinating with the customs authority and the relevant units in finalising the monthly electricity consumption figures on the first day of the immediately following month. After the figures have been finalised, a Record certifying the meter readings and the volume of electricity delivered and received, bearing the certification of the witnessing parties, shall be prepared. Within 30 days from the time of certification of the meter readings, the customs declarant must make the customs declaration and submit the Record certifying the meter readings and the volume of electricity delivered and received, bearing the certification of the witnessing parties, together with the customs dossier as prescribed in Article 16 of this Circular;

b.2.2) For petrol and oil supplied to outbound aircraft, customs procedures must be carried out within 30 days and within the quantity of the temporary import declaration.”

61. Article 94 is amended as follows:

“Article 94. Procedures for the import of goods for financial leasing

1. Goods imported for entities entitled to import duty exemption incentives under a financial lease as prescribed in Article 14, Article 16, Article 17 and Article 19 of Decree No. 134/2016/ND-CP

a) A financial leasing enterprise importing goods from abroad into Vietnam shall carry out the goods import procedures, specifically as follows:

a.1) Customs dossier: As prescribed in Clause 4 of Article 16 of this Circular;

a.2) Place for carrying out customs procedures: As prescribed at Point a of Clause 2 of Article 85 of this Circular;

a.3) Customs procedures: As prescribed in Chapter II of this Circular; in the “Notes” indicator, declare the number of the financial lease contract/the date of the contract/the expected expiry date of the contract and the name of the financial lessee company.

Goods imported from abroad by the financial leasing enterprise must be handed over to the financial lessee enterprise for use immediately upon customs clearance.

b) The Sub-department of Customs where the declaration is registered shall carry out the customs procedures for the imported goods as prescribed in Chapter II of this Circular;

c) After the termination of the financial lease contract, if the goods under the financial lease are not used for the purpose for which the duty exemption was granted, the financial leasing company must declare and pay duty in accordance with the guidance in Article 21 of this Circular.

2. Goods imported for lease to export processing enterprises (EPEs) or enterprises in non-tariff zones

a) Procedures for the import of goods for financial leasing from abroad into Vietnam:

The financial leasing enterprise shall carry out the procedures for importing goods for lease to an EPE or an enterprise in a non-tariff zone, for use only within the non-tariff zone, specifically as follows:

a.1) Customs dossier: As prescribed in Clause 3 of Article 16 of this Circular;

a.2) Place for carrying out customs procedures: To be carried out at the Sub-department of Customs managing the EPE or the enterprise in the non-tariff zone that is the financial lessee:

a.2.1) Where the financial lessee is an EPE: as prescribed at Point b.1 of Clause 1 of Article 58 of this Circular;

a.2.2) Where the financial lessee is an enterprise in a non-tariff zone: as prescribed at Point a of Clause 2 of Article 90 of this Circular.

a.3) Customs procedures: As prescribed in Chapter II of this Circular; in the “Notes” indicator, declare the number of the financial lease contract/the date of the contract/the expected expiry date of the contract and the name of the financial lessee company; the value declared on the customs declaration shall comply with Appendix II of Circular No. 39/2015/TT-BTC, and the dutiable value, the time of duty calculation and the duty calculation method shall comply with Article 4 and Article 5 of Circular No. 39/2015/TT-BTC.

Immediately upon customs clearance, goods imported from abroad by the financial leasing enterprise must be brought directly into the export processing enterprise or the enterprise in the non-tariff zone and must be kept in their original condition until the financial leasing enterprise and the export processing enterprise or the enterprise in the non-tariff zone have completed the customs procedures prescribed at Point b of this Clause.

b) Procedures for the delivery and receipt of goods between the financial leasing enterprise and the export processing enterprise/the enterprise in the non-tariff zone:

b.1) Customs dossier: As prescribed in Article 16 of this Circular; additionally submit 01 copy of the financial lease contract in the import dossier when the export processing enterprise or the enterprise in the non-tariff zone carries out the import procedures, and no commercial invoice, VAT invoice or sales invoice is required to be submitted. Where the exported goods are subject to a licence, the enterprise is not required to submit the licence in the customs dossier when carrying out the on-the-spot export procedures;

b.2) Place for carrying out customs procedures: To be carried out at the Sub-department of Customs managing the EPE or the enterprise in the non-tariff zone that is the financial lessee;

b.3) Customs procedures: As prescribed in Article 86 of this Circular; declare the customs value at the price stated in the contract for the purchase and sale of goods between the financial leasing enterprise, the financial lessee and the foreign supplier; the invoice form classification indicator shall be declared as B, the invoice number/date indicator shall be left blank, and the “Notes” indicator shall specifically state:

The on-the-spot export customs declaration shall state: “goods leased under a financial lease to (name of the lessee customer) under financial lease contract No. …”.

The on-the-spot import customs declaration shall state: “goods under a financial lease from (name of the financial leasing company) under financial lease contract No. …”.

c) Where the financial leasing enterprise imports goods from abroad into the domestic market and then exports them for lease to an EPE or an enterprise in a non-tariff zone, the financial leasing enterprise must carry out the customs procedures and declare and pay import duty as prescribed.

After exporting the goods into an EPE or an enterprise in a non-tariff zone, the financial leasing enterprise shall be refunded the import duty already paid at the import stage. Where the goods are imported back into the domestic market, the financial leasing enterprise must declare and pay import duty as prescribed.

3. Goods imported for lease to other partners

Where a financial leasing enterprise imports goods for lease to another partner (not falling within the cases prescribed in Clause 1 and Clause 2 of this Article), the financial leasing enterprise must, when carrying out the import procedures, declare and pay import duty as prescribed.

4. Goods imported directly from a foreign financial leasing enterprise

Customs procedures shall be carried out in accordance with Chapter II of this Circular. The value declared on the customs declaration shall comply with Appendix II to Circular No. 39/2015/TT-BTC; the dutiable value, the time of duty calculation and the duty calculation method shall comply with Article 4 and Article 5 of Circular No. 39/2015/TT-BTC.”

62. The title of Chapter VII is amended as follows:

“DUTY EXEMPTION, DUTY REDUCTION, DUTY REFUND AND TAX ADMINISTRATION FOR EXPORTED AND IMPORTED GOODS”

63. Article 129 is amended as follows:

“Article 129. Procedures for receiving and processing dossiers for duty refund and non-collection of duty

1. Responsibilities of the taxpayer

a) To fully declare the information requesting the duty refund according to the information indicators prescribed in Form No. 01 of Appendix IIa issued together with this Circular, and to send it to the customs authority where the amount of duty requested to be refunded arises, through the customs electronic data processing system;

b) In the case of a paper dossier, the taxpayer shall submit a written request for duty refund made according to Form No. 09 of Appendix VII issued together with Decree No. 134/2016/NĐ-CP, enclosed with the documents prescribed in Article 33, Article 34, Article 35, Article 36 and Article 37 of Decree No. 134/2016/NĐ-CP.

2. The customs authority shall receive and process duty refund dossiers in accordance with Article 59 and Article 60 of the Law on Tax Administration dated November 29, 2006, as amended and supplemented in Clause 18 of Article 1 of the Law amending and supplementing a number of articles of the Law on Tax Administration dated November 20, 2012

a) Receipt of dossiers:

a.1) The customs authority shall receive the duty refund request dossier through the customs electronic data processing system; the System shall automatically respond to the taxpayer accepting the duty refund dossier.

Where the dossier is determined to be incomplete, the System shall notify the taxpayer so that the necessary information may be supplemented in accordance with the law on tax administration;

a.2) Where a paper dossier is received, the officer receiving the dossier shall receive the dossier, affix the “received” stamp and record it in a separate monitoring book;

a.3) Where the duty refund dossier is sent by post, Clause 2 of Article 59 of the Law on Tax Administration No. 78/2006/QH11 shall apply.

b) Classification of dossiers:

b.1) Duty refund dossiers are classified into 02 types: refund first, inspection later; and inspection first, refund later;

b.2) The customs authority shall classify duty refund request dossiers through the electronic data processing system; the System shall automatically respond to the taxpayer with the result of the classification of the duty refund dossier.

Where a paper dossier is received, the customs authority shall classify the dossier in accordance with Clause 18 of Article 1 of the Law on Tax Administration No. 21/2012/QH13 amending and supplementing Article 60 of the Law on Tax Administration No. 78/2006/QH11, and Clause 2 of Article 41 of 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.

3. Dossiers subject to refund first, inspection later

a) The customs authority shall inspect the duty refund conditions as prescribed by the law on tax administration, the amount of duty the taxpayer requests to be refunded against the amount of duty already collected, and the taxpayer's tax debt status on the System; and shall cross-check the information in the duty refund dossier against the information on the customs electronic data processing system in order to determine the duty refund conditions and the amount of duty to be refunded, and shall handle the matter as follows:

a.1) Where the dossier does not yet contain sufficient information for the duty refund to be made, the customs authority shall notify the taxpayer through the customs electronic data processing system so that the necessary information may be supplemented in accordance with the law on tax administration;

a.2) Where the conditions for a duty refund are not satisfied, the customs authority shall notify the taxpayer of the reason for the non-refund through the customs electronic data processing system.

b) In the case of a paper dossier, the customs authority shall inspect the written request for duty refund and the enclosed documents and compare them against the duty policy and the law on tax administration and against the information on the customs electronic data processing system in order to determine the duty refund conditions and the amount of duty to be refunded.

Where additional information is required for the duty refund, the customs authority shall notify the taxpayer using Form No. 11/TBBSHS/TXNK of Appendix VI. Where the conditions for a duty refund are not satisfied, the customs authority shall notify the taxpayer using Form No. 12/TBKTT/TXNK of Appendix VI issued together with this Circular;

c) The taxpayer's explanation shall be provided through the customs electronic data processing system, or in writing, or directly to the customs authority. Where the taxpayer provides the explanation directly, the customs authority shall make a working record using Form No. 18/BBLV/TXNK of Appendix VI issued together with this Circular.

Where an explanation has been provided or the dossier has been supplemented but the conditions for refund first, inspection later are still not satisfied, the customs authority shall transfer the dossier to the category of inspection first, refund later in accordance with Clause 2 of Article 60 of the Law on Tax Administration dated November 29, 2006, as amended and supplemented in Clause 18 of Article 1 of the Law amending and supplementing a number of articles of the Law on Tax Administration dated November 20, 2012;

d) Within 06 (six) working days from the date of receipt of a complete duty refund dossier as prescribed in Article 60 of the Law on Tax Administration dated November 29, 2006, as amended and supplemented in Clause 18 of Article 1 of the Law amending and supplementing a number of articles of the Law on Tax Administration dated November 20, 2012, the customs authority must issue a duty refund decision using Form No. 10/QĐKTT/TXNK of Appendix VI issued together with this Circular, and send the duty refund decision to the taxpayer and the relevant units (if any) through the electronic data processing system, or send the duty refund decision in paper form;

dd) The inspection at the taxpayer's premises after the issuance of the duty refund decision shall be carried out in accordance with Article 143 of this Circular, and the time limit for conducting the inspection shall comply with Clause 3 of Article 60 of the Law on Tax Administration dated November 29, 2006, as amended and supplemented in Clause 18 of Article 1 of the Law amending and supplementing a number of articles of the Law on Tax Administration dated November 20, 2012. The unit conducting the post-clearance audit shall send a notice of the inspection results to the Sub-department of Customs that issued the duty refund decision so that the following may be carried out:

dd.1) Where the inspection results determine that the taxpayer satisfies the duty refund conditions, the Sub-department of Customs that issued the duty refund decision shall file the inspection results in the duty refund dossier and update the inspection results in the System;

dd.2) Where the inspection results determine that the taxpayer does not satisfy the duty refund conditions, the customs authority shall revoke the duty refund decision, carry out tax imposition and impose administrative sanctions (if any) in accordance with law;

dd.3) Where the inspection results determine that the amount of duty already refunded is lower than the amount of duty to be refunded, the Sub-department of Customs that issued the duty refund decision shall issue a supplementary duty refund decision using Form No. 10/QĐKTT/TXNK of Appendix VI issued together with this Circular.

4. Dossiers subject to inspection first, refund later

a) The cases subject to inspection first, refund later include:

a.1) The cases prescribed in Point b of Clause 1 of Article 60 of the Law on Tax Administration dated November 29, 2006, as amended and supplemented in Clause 18 of Article 1 of the Law amending and supplementing a number of articles of the Law on Tax Administration dated November 20, 2012; and Clause 2 of Article 41 of Decree No. 83/2013/NĐ-CP;

a.2) The taxpayer who, within 12 (twelve) months up to the date of submission of the duty refund request dossier, is determined by the customs authority to have committed customs violations that have been sanctioned more than 02 (two) times (including acts of false declaration leading to a shortfall 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 under the law on handling of administrative violations;

a.3) The taxpayer who, within 24 (twenty-four) months up to the date of submission of the duty refund request dossier, is determined by the customs authority to have been sanctioned for acts of tax evasion, tax fraud, smuggling or illegal transportation of goods across the border;

a.4) The taxpayer is subject to enforcement of an administrative tax decision as prescribed in Clause 1 of Article 26 of Decree No. 127/2013/NĐ-CP;

a.5) Goods subject to special consumption tax;

a.6) Imported goods that must be re-exported to a foreign country (or re-exported to a third country or re-exported into a non-tariff zone), and exported goods that must be re-imported into Vietnam through a different border gate.

b) Order of conducting the inspection:

The inspection at the taxpayer's premises shall be carried out in accordance with Clause 18 of Article 1 of the Law amending and supplementing a number of articles of the Law on Tax Administration dated November 20, 2012, specifically as follows:

b.1) Within 05 (five) working days from the date of notifying the taxpayer of the inspection prior to the duty refund using Form No. 21/TBKT/TXNK of Appendix VI issued together with this Circular, the customs authority must issue a decision on inspection at the taxpayer's premises using Form No. 22/QĐKT/TXNK of Appendix VI issued together with this Circular and send it to the taxpayer within 02 (two) working days from the date of signing.

Within 05 (five) working days from the date of sending the decision, the customs authority must conduct the inspection at the taxpayer's premises. The inspection period must not exceed 05 (five) working days. Before conducting the inspection, the head of the inspection team must announce the inspection decision and, together with the authorised representative of the taxpayer, make a record of the announcement of the inspection decision using Form No. 23/BBCB/TXNK of Appendix VI issued together with this Circular;

b.2) The inspection contents shall be carried out in the following order and shall stop when there are sufficient grounds to accurately determine the amount of duty to be refunded to the taxpayer:

b.2.1) Inspecting the customs dossier, the duty refund dossier, documents, accounting books, payment documents and warehouse delivery and receipt notes; comparing the amount of duty requested to be refunded with the amount of duty already collected on the centralised accounting system of the customs authority, and the information in the duty refund dossier with the information on the customs electronic data processing system relating to the export or import declarations for which the taxpayer requests a duty refund:

b.2.1.1) In the case of a duty refund under Article 35 of Decree No. 134/2016/NĐ-CP, the taxpayer's declared contents concerning the depreciation rate, the method of calculating the depreciation rate in the accounting books and documents, and the allocation of the value of the goods over the period of use and retention in Vietnam shall be inspected;

b.2.1.2) In the case of a duty refund under Article 36 of Decree No. 134/2016/NĐ-CP, if this is the first inspection or there is not yet a conclusion on the inspection of the production establishment, the production establishment and the right to use the machinery and equipment at the production establishment must be inspected. The consistency between the actual production norms stated in the report on the duty calculation for imported raw materials and supplies made according to Form No. 10 of Appendix VII issued together with Decree No. 134/2016/NĐ-CP and the taxpayer's accounting books and documents and the technical documents shall be inspected;

b.2.1.3) In the case of a duty refund for imported goods that must be re-exported; exported goods that must be re-imported; goods subject to special consumption tax; imported goods that require a licence; and imported goods that must satisfy regulations on quarantine, food safety and hygiene and quality inspection of goods, the customs authority shall inspect the duty refund dossier, documents, accounting books and payment documents; and shall compare the amount of duty requested to be refunded with the amount of duty already collected on the centralised accounting system of the customs authority and other relevant management programmes.

b.2.2) Inspecting other documents, materials and data relating to exported and imported goods as prescribed in Article 16 and Article 16a of this Circular.

c) Handling of the inspection results:

c.1) Making an inspection record using Form No. 24/BBKT/TXNK of Appendix VI issued together with this Circular within 05 (five) working days from the date of completion of the inspection at the taxpayer's premises.

For complex cases in which the inspection cannot be completed within 05 (five) days and the period needs to be extended in order to verify and collect documents, at the latest 01 (one) day before the expiry of the inspection period, the head of the inspection team must report in writing to the person who signed the inspection decision so that a decision on extension of the inspection period may be issued using Form No. 25/QĐGH/TXNK of Appendix VI issued together with this Circular; the extended inspection period must not exceed 05 (five) working days. The head of the inspection team shall announce the decision on extension of the inspection period and make a record of the announcement of the decision in accordance with Point b of Clause 4 of this Article;

c.2) Preparing a draft inspection conclusion and sending it to the taxpayer within 3 (three) days from the date of making the inspection record, using Form No. 26/KLKT/TXNK of Appendix VI issued together with this Circular, or sending it by fax or by registered mail or delivering it directly to the taxpayer.

Where the taxpayer does not agree with the customs authority's draft inspection conclusion, within 05 (five) working days from the date of receipt of the draft inspection conclusion, the taxpayer must send a written explanation to the customs authority through the customs electronic data processing system or send a paper written explanation to the customs authority;

c.3) Within 05 (five) working days from the date on which the taxpayer's time limit for explanation expires, the Director of the Sub-department of Customs shall issue the inspection conclusion.

Where the conditions for a duty refund are satisfied, the Sub-department of Customs shall issue a duty refund decision using Form No. 10/QĐKTT/TXNK of Appendix VI issued together with this Circular) and send it to the taxpayer and the relevant authorities through the customs electronic data processing system. Where the System encounters a failure, or in the case of a paper dossier, the customs authority shall send the duty refund decision in paper form to the taxpayer and the relevant authorities.

Where the conditions for a duty refund are not satisfied, the customs authority shall notify the taxpayer, through the System or in writing, of the failure to satisfy the duty refund conditions, using Form No. 12/TBKTT/TXNK of Appendix VI issued together with this Circular.

5. The handling of the amount of duty refunded to the taxpayer shall comply with Article 132 of this Circular.

6. The time limit for processing the dossier in the case of inspection first, refund later is 40 (forty) days from the date of receipt of a complete duty refund dossier as prescribed in Article 60 of the Law on Tax Administration dated November 29, 2006, as amended and supplemented in Clause 18 of Article 1 of the Law amending and supplementing a number of articles of the Law on Tax Administration dated November 20, 2012.

7. Competence to issue a decision on inspection at the taxpayer's premises

a) In the case of a dossier subject to inspection first, refund later: The Director of the Sub-department of Customs where the amount of duty requested to be refunded arises shall issue the inspection decision;

b) In the case of a dossier subject to refund first, inspection later: The Director of the Customs Department of the province or city shall decide to conduct the inspection after the duty refund according to risk management principles within 10 (ten) years from the date of issuance of the duty refund decision, in accordance with Article 143 of this Circular.

8. Responsibilities of the taxpayer

To declare accurately, truthfully and fully, to submit dossiers, provide explanations and supply information on time, and to be responsible before the law for the duty refund dossier in accordance with Article 7 of the Law on Tax Administration dated November 29, 2006, as amended and supplemented in Clause 4 of Article 1 of the Law amending and supplementing a number of articles of the Law on Tax Administration dated November 20, 2012; to update and respond with information fully and on time; and to comply with tax handling decisions and pay duty amounts, late-payment interest and fines on time in accordance with the law on tax administration.

9. The procedures for receiving and processing dossiers for non-collection of duty shall be carried out in the same manner as the procedures for receiving and processing duty refund dossiers.”

64. Article 131 is amended as follows:

“Article 131. Procedures for handling overpaid duty, late-payment interest and fines

1. Duty, late-payment interest and fines on exported and imported goods shall be determined as overpaid in accordance with Article 47 of the Law on Tax Administration dated November 29, 2006, as amended and supplemented in Clause 13 of Article 1 of the Law amending and supplementing a number of articles of the Law on Tax Administration dated November 20, 2012; and Point a of Clause 1 of Article 29 of Decree No. 83/2013/NĐ-CP.

2. Responsibilities of the taxpayer

The taxpayer shall fully declare the information indicators prescribed in Form No. 03 of Appendix IIa issued together with this Circular and send them to the customs authority through the customs electronic data processing system.

In the case of a paper dossier, the taxpayer shall submit a written request for refund made according to Form No. 27/CVĐNHNT/TXNK of Appendix VI issued together with this Circular.

3. Responsibilities of the customs authority

The customs authority where the overpaid duty, late-payment interest or fine arises shall carry out an inspection through the electronic data processing system; if it determines that the taxpayer's declaration is accurate, it shall respond to the taxpayer with information that the declaration dossier has been accepted. Where it determines that the taxpayer's declaration is not accurate, the customs authority shall respond with information refusing to receive the dossier through the customs electronic data processing system.

In the case of a paper dossier, the customs authority shall receive, inspect and compare the taxpayer's request against the provisions of the law on tax administration; if it determines that the conditions for refunding the overpaid duty, late-payment interest or fine are not satisfied, the customs authority shall issue a notice using Form No. 12/TBKTT/TXNK of Appendix VI issued together with this Circular within 08 working hours.

Within 05 (five) working days from the date of receipt of a valid written request from the taxpayer for a refund of overpaid duty, late-payment interest or fines, the customs authority shall issue a decision on the refund of the overpaid duty, late-payment interest or fines using Form No. 09/QĐHT/TXNK of Appendix VI and notify the taxpayer. Where the conditions for a duty refund are not satisfied, a notice shall be issued using Form No. 12/TBKTT/TXNK of Appendix VI issued together with this Circular.

4. The handling of the refunded overpaid duty, late-payment interest and fines shall comply with Article 132 of this Circular. The overpaid value-added tax amount shall be handled at the same time as the import duty (if any).”

65. Article 132 is amended as follows:

“Article 132. Handling of the amount of duty, late-payment interest and fines to be refunded

1. With respect to the refund of duty and fines to be refunded from the deposit account of the customs authority, on the basis of the taxpayer's request, the customs authority shall inspect and cross-check on the System and shall handle the matter as follows

a) The taxpayer no longer owes any duty, late-payment interest, fines or other payables, including outstanding charges and fees (except for charges and fees arising from the declarations of the month, up to the 10th day of the following month):

a.1) Where the taxpayer requests a refund: The customs authority shall, on the basis of the decision on the refund of duty and fines, prepare a payment order and send it to the State Treasury to make the refund to the taxpayer;

a.2) Where the taxpayer requests an offset against the amount of duty payable on subsequent declarations: After the taxpayer incurs duty payable and issues a written request for the offset of duty, the customs authority shall, on the basis of the refund decision and the taxpayer's written request, prepare a document adjusting the state budget revenue or a payment order and send it to the State Treasury to make the refund cum offset against the payable amount; where an amount remains to be refunded, Point a.1 of this Clause shall apply.

b) The taxpayer still owes duty, late-payment interest, fines and other payables, including outstanding fees and charges (except for fees and charges arising from declarations in a month up to the 10th day of the following month), which must be paid into the state budget:

b.1) Where the taxpayer requests offsetting, the customs authority shall prepare a payment authorisation and send it to the State Treasury for payment into the state budget on behalf of the taxpayer;

b.2) Where the taxpayer does not request offsetting but the customs authority discovers that the taxpayer still has obligations to pay duty, late-payment interest, fines or other payables, including outstanding fees and charges: the customs authority shall handle the matter in accordance with Point b.1 of this Clause and notify the taxpayer using Form No. 28/TBBT/TXNK in Appendix VI to this Circular;

b.3) Where, after offsetting, there remains an overpaid amount, it shall be refunded to the taxpayer in accordance with Point a.1 of this Clause.

2. With respect to the refund of duty, late-payment interest and fines from the state budget, on the basis of the taxpayer's request, the customs authority shall inspect and cross-check on the Accounting System and handle the matter as follows

a) The taxpayer no longer owes duty, late-payment interest, fines or other payables, including outstanding fees and charges (except for fees and charges arising from declarations in a month up to the 10th day of the following month):

a.1) Where the taxpayer requests a refund: on the basis of the decision on refund of duty, late-payment interest and fines, the customs authority shall prepare a refund order using the form prescribed in Circular No. 77/2017/TT-BTC dated July 28, 2017 of the Minister of Finance guiding the state budget accounting regime and state treasury operations, and send it to the State Treasury to make the refund to the taxpayer;

a.2) Where the taxpayer requests offsetting against the amount of duty payable on subsequent declarations, on the basis of the refund decision and the taxpayer's written request, the customs authority shall prepare a document adjusting the state budget revenue or a state-budget refund-cum-offset order and send it to the State Treasury to effect the refund cum offsetting against the payable amount; where an amount remains to be refunded, Point a.1 of this Clause shall apply.

b) The taxpayer still owes duty, late-payment interest, fines and other payables, including outstanding fees and charges (except for fees and charges arising from declarations in a month up to the 10th day of the following month), which must be paid into the state budget:

b.1) Where the taxpayer requests offsetting, the customs authority shall prepare a document adjusting the state budget revenue or a refund-cum-offset order using the form prescribed in Circular No. 77/2017/TT-BTC and send it to the State Treasury for payment into the state budget on behalf of the taxpayer;

b.2) Where the taxpayer does not request offsetting but the customs authority discovers that the taxpayer still has obligations to pay duty, late-payment interest, fines or other payables, including outstanding fees and charges: the customs authority shall handle the matter in accordance with Point b.1 of this Clause and notify the taxpayer using Form No. 28/TBBT/TXNK in Appendix VI to this Circular;

b.3) Where, after offsetting, there remains an overpaid amount, it shall be refunded to the taxpayer in accordance with Point a.1 of this Clause.

c) For the offsetting of refundable amounts against payable amounts within the same state budget year, at the same customs authority and under the same budget index, the customs authority shall prepare a note adjusting the state budget revenue and make accounting entries in accordance with regulations.

In cases of duty refund outside the budget year, or within the same budget year but at a different customs unit or under a different budget index, the customs authority shall prepare a refund order in accordance with the guidance in Points a and b of this Clause.

3. Time limit for implementation

The time limit for the customs authority to process the amounts refundable to the taxpayer shall comply with Article 129 and Article 131 of this Circular.

4. With respect to value-added tax refunded under Clause 2 of this Article, the taxpayer shall be responsible for declaring to the tax authority managing the enterprise the amount of value-added tax that has been refunded by the customs authority in accordance with law.

After issuing the duty refund decision, the customs authority shall provide information to the tax authority.”

66. Article 133 is amended as follows:

“Article 133. Late-payment interest

1. The taxpayer shall pay late-payment interest in the following cases

a) Paying duty later than the prescribed time limit, the extended time limit for duty payment, or the time limit stated in the decision on tax imposition or in the tax handling document of the competent authority;

b) Making additional payment of the deficient duty amount due to incorrect declaration of the amount of duty payable, the amount of duty exempted, the amount of duty reduced or the amount of duty refunded;

c) Being permitted to pay duty in instalments under Article 134 of this Circular;

d) Exported or imported goods subject to duty for which a guarantee is provided for customs clearance or release of goods under Article 9 of the Law on Export Duty and Import Duty and Article 4 of Decree No. 134/2016/ND-CP.

2. The guaranteeing credit institution shall pay late-payment interest where the guarantee period has expired but the taxpayer has not paid the duty into the state budget.

3. Credit institutions and authorised collecting agencies shall transfer the collected duty into the state budget within the same day or at the beginning of working hours of the following day. Where that time limit is exceeded and the collected duty has not been transferred into the state budget, the credit institution or the authorised collecting agency shall pay late-payment interest as prescribed.

4. Method of determining the amount of late-payment interest

a) Amount of late-payment interest = Late-payment interest rate x Number of days of late duty payment x Amount of duty paid late;

b) The late-payment interest rate is 0.03%/day calculated on the amount of duty paid late;

c) The number of days of late duty payment 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 decision on tax imposition or the tax handling document of the competent authority, to the day immediately preceding the day on which the taxpayer, the authorised collecting agency or the credit institution pays the late-paid duty amount into the state budget.

5. The taxpayer, the authorised collecting agency or the credit institution shall itself determine the amount of late-payment interest in accordance with Clause 4 of this Article and pay it into the state budget.

The customs authority shall carry out an inspection and, if the amount of late-payment interest paid is lower than the amount payable, shall notify the taxpayer, the authorised collecting agency or the credit institution to pay the additional late-payment interest using Form No. 29/TBTCNCT/TXNK in Appendix VI to this Circular.

6. Where the taxpayer pays duty late in the cases prescribed in Clause 4 of Article 5 of the Law of November 26, 2014 amending certain articles of the Laws on Taxes, as amended in Clause 3 of Article 3 of the Law of April 6, 2016 amending certain articles of the Law on Value-Added Tax, the Law on Excise Tax and the Law on Tax Administration, and in Clause 1 of Article 3 of Decree No. 100/2016/ND-CP dated July 1, 2016 of the Government detailing and guiding the implementation of certain articles of the Law amending certain articles of the Law on Value-Added Tax, the Law on Excise Tax and the Law on Tax Administration, coercive tax enforcement shall not be applied and late-payment interest shall not 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 must not exceed the amount not yet paid by the state budget.

7. Where 30 days have elapsed from the expiry of the duty payment time limit and the taxpayer, the credit institution or the authorised collecting agency has not paid the duty and the late-payment interest, the customs authority shall notify the taxpayer, the credit institution or the authorised collecting agency of the amount of duty and late-payment interest (estimated up to the date of the notice) using Form No. 57 and Form No. 58 in the Appendix to Circular No. 155/2016/TT-BTC dated October 20, 2016 of the Minister of Finance detailing the implementation of Decree No. 127/2013/ND-CP dated October 15, 2013 of the Government on penalties for administrative violations and enforcement of administrative decisions in the customs field and Decree No. 45/2016/ND-CP dated May 16, 2016 of the Government amending certain articles of Decree No. 127/2013/ND-CP, or on the web portal of the customs sector.”

67. Article 134 is amended as follows:

“Article 134. Instalment payment of outstanding duty

1. A taxpayer that owes duty for more than 90 days from the expiry of the duty payment time limit, the extended duty payment time limit, or the time limit stated in the decision on tax imposition or the tax handling document of the competent authority, and in respect of which the customs authority has issued a decision on enforcement of an administrative tax decision in the customs field, shall, if it fully satisfies the conditions prescribed in Clause 1 and Clause 2 of Article 39 of Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government, as amended in Clause 3 of Article 3 of Decree No. 100/2016/ND-CP, be permitted to pay the outstanding duty in instalments over a period not exceeding 12 months from the commencement date of the tax enforcement period. The taxpayer shall register and undertake to pay the outstanding duty in instalments at the following levels:

a) Outstanding duty of over VND 500,000,000 up to VND 1,000,000,000: the instalment payment period shall not exceed 3 months;

b) Outstanding duty of over VND 1,000,000,000 up to VND 2,000,000,000: the instalment payment period shall not exceed 6 months;

c) Outstanding duty of over VND 2,000,000,000: the instalment payment period shall not exceed 12 months;

d) Where the taxpayer fails to pay in full the duty amount within the undertaken time limit, it shall not be allowed to continue paying the outstanding duty in instalments and shall be subject to enforcement; the guaranteeing credit institution shall be responsible for paying, on behalf of the taxpayer, the outstanding duty and late-payment interest in accordance with Article 39 of Decree No. 83/2013/ND-CP, as amended in Clause 9 of Article 5 of Decree No. 12/2015/ND-CP dated February 12, 2015 of the Government detailing the implementation of the Law amending certain articles of the Laws on Taxes and amending certain articles of the Decrees on taxes;

e) The duty amount paid in instalments under the undertaking shall comprise the outstanding duty and the late-payment interest arising.

2. Dossier

a) The taxpayer's written request for instalment payment of duty using Form No. 30/CVNDTT/TXNK in Appendix VI to this Circular: 01 original;

b) The credit institution's letter of guarantee for the outstanding duty amount to be paid in instalments, made in accordance with Article 43 of this Circular, in the case of a paper letter of guarantee: 01 original.

In the case of an electronic guarantee, the taxpayer is not required to submit this document.

3. Place of receipt of dossiers and time limit for settling instalment payment of duty

a) Place of receipt and processing of dossiers:

a.1) The Sub-department of Customs, where the outstanding duty to be paid in instalments arises at a single Sub-department;

a.2) The Customs Department, where the outstanding duty to be paid in instalments arises at the Post-clearance Audit Sub-department or at several Sub-departments of Customs under the Customs Department;

a.3) The General Department of Customs, where the outstanding duty to be paid in instalments arises at several Customs Departments.

b) Time limit for settlement:

b.1) Where the matter falls within the competence of the Director of the Sub-department of Customs: within 01 working day from the date of receipt of the complete dossier, the Director of the Sub-department of Customs shall issue a written notice to the taxpayer;

b.2) Where the matter falls within the competence of the Director of the Customs Department: within 02 working days from the date of receipt of the complete dossier, the Director of the Customs Department shall issue a written notice to the taxpayer.

c) Where the matter falls within the competence of the Director General of the General Department of Customs: within 03 working days from the date of receipt of the complete dossier, the Director General of the General Department of Customs shall issue a written notice to the taxpayer.

4. The written notice of approval or disapproval of instalment payment of the outstanding duty, or of the request for supplementation of the dossier, sent to the taxpayer shall be made using Form No. 31/TBNDTT/TXNK in Appendix VI to this Circular.”

68. Article 135 is amended as follows:

“Article 135. Extension of the time limit for payment of duty, late-payment interest and fines

1. A 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 of Article 31 of Decree No. 83/2013/ND-CP, as amended in Clause 8 of Article 5 of Decree No. 12/2015/ND-CP.

2. The dossier for extension shall comply with Clause 2 of Article 51 of the Law on Tax Administration and shall comprise:

a) The written request for extension of the time limit for payment of duty, late-payment interest and fines using Form No. 32/CVGHNT/TXNK in Appendix VI to this Circular: 01 original;

b) In the case prescribed in Point a of Clause 1 of Article 31 of Decree No. 83/2013/ND-CP, as amended in Clause 8 of Article 5 of Decree No. 12/2015/ND-CP, the following shall additionally be submitted:

b.1) The written confirmation of the competent agency in the locality where the damage occurred (the written confirmation of the fire by the fire prevention and fighting police agency or by the district-level People's Committee, or by the competent agency in respect of natural disasters, fires or unexpected accidents causing damage): 01 original. The document must be made within 30 days from the date on which the damage occurred;

b.2) The insurance contract and the notice of payment of indemnity from the insurer (if any); where the insurance contract does not cover indemnity for taxes, confirmation from the insurer is required; the contract or the minutes of the compensation agreement with the carrier in the case of loss caused by the carrier (if any): 01 copy.

c) In the case prescribed in Point b of Clause 1 of Article 31 of Decree No. 83/2013/ND-CP, as amended in Clause 8 of Article 5 of Decree No. 12/2015/ND-CP, the following shall additionally be submitted:

c.1) The decision of the competent State agency on the recovery of the production or business premises in respect of the enterprise's former production premises (except for cases of relocation of production or business premises at the enterprise's own request): 01 copy;

c.2) The written confirmation of the local authority that the enterprise had to suspend production and business due to the relocation of its premises: 01 original;

c.3) Documents evidencing the extent of the direct damage caused by the relocation of the business premises. The value of the damage shall be determined on the basis of the dossiers, documents and directly relevant regimes prescribed by law, comprising: the residual value of workshops, warehouses, machinery and equipment that are demolished and whose capital cannot be recovered (the original cost less depreciated expenses), the cost of dismantling equipment and workshops at the former establishment, the cost of transportation and installation at the new establishment (after deducting recovered proceeds), and the cost of paying wages to employees during the work stoppage (if any). In complicated cases involving economic and technical specialities, a written confirmation of the specialised agency is required: 01 original.

d) In the case of other special difficulties prescribed in Point d of Clause 1 of Article 31 of Decree No. 83/2013/ND-CP, as amended in Clause 8 of Article 5 of Decree No. 12/2015/ND-CP, documents and materials relating to the reason for the inability to pay duty on time due to special objective difficulties shall additionally be submitted: 01 original.

3. The amount of duty, late-payment interest and fines eligible for extension shall comply with Clause 2 of Article 31 of Decree No. 83/2013/ND-CP, as amended in Clause 8 of Article 5 of Decree No. 12/2015/ND-CP.

4. The period of extension of the time limit for payment of duty, late-payment interest and fines shall comply with Clause 3 of Article 31 of Decree No. 83/2013/ND-CP, as amended in Clause 8 of Article 5 of Decree No. 12/2015/ND-CP.

5. A taxpayer eligible for an extension of the time limit for payment of duty, late-payment interest and fines under Point a and Point b of Clause 1 of Article 31 of Decree No. 83/2013/ND-CP, as amended in Clause 8 of Article 5 of Decree No. 12/2015/ND-CP, shall prepare and send the dossier to the customs authority competent to grant the extension.

6. Competence to settle extensions

a) The Director of the Sub-department of Customs shall settle extensions where the duty, late-payment interest and fines arise at a single Sub-department;

b) The Director of the Customs Department shall settle extensions where the duty, late-payment interest and fines arise at the Post-clearance Audit Sub-department or at several Sub-departments of Customs under the Customs Department;

c) The Director General of the General Department of Customs shall settle cases where the duty, late-payment interest and fines arise at several Customs Departments.

In the case of other special difficulties prescribed in Point d of Clause 1 of Article 31 of Decree No. 83/2013/ND-CP, as amended in Clause 8 of Article 5 of Decree No. 12/2015/ND-CP, the General Department of Customs shall receive the dossier and report it to the Minister of Finance for submission to the Prime Minister for consideration and decision on each specific case.

7. Time limit for settling extensions: shall comply with Article 52 of the Law on Tax Administration.”

69. Clause 3 of Article 136 is amended as follows:

“3. The dossier requesting debt write-off shall comprise:

a) The written request for write-off of duty, late-payment interest and fines of the Customs Department where the taxpayer still owes duty, late-payment interest and fines that are eligible for write-off of duty, late-payment interest and fines, using Form No. 33/CVXN/TXNK in Appendix VI to this Circular: 01 original;

b) Depending on each case, the write-off dossier must include the following documents and papers:

b.1) The decision of the competent State agency declaring the enterprise bankrupt, in the case prescribed in Clause 1 of Article 65 of the Law on Tax Administration: 01 copy;

b.2) 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 the competent State agency evidencing that a person is dead, missing or has lost civil act capacity, in the case prescribed in Clause 2 of Article 65 of the Law on Tax Administration: 01 copy;

b.3) The tax debt enforcement dossier evidencing that all enforcement measures have been fully applied as prescribed but the duty, late-payment interest and fines cannot be fully collected, or that the enforcement measures cannot be applied, in the case prescribed in Clause 3 of Article 65 of the Law on Tax Administration as supplemented in Clause 20 of Article 1 of Law No. 21/2012/QH13 amending certain articles of the Law on Tax Administration: 01 copy.”

70. Article 138 is amended as follows:

“Article 138. Fulfilment of duty payment obligations in cases of dissolution, bankruptcy or termination of operation

1. The fulfilment of duty payment obligations in cases 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. Responsibility for fulfilling duty payment obligations is specified as follows:

a) The owner of a private enterprise, the company owner or the company's members' council; the board of directors or the enterprise liquidation organisation, or the relevant manager where so provided by the company's charter, shall be responsible for fulfilling the enterprise's duty payment obligations before sending the request for dissolution to the business registration authority;

b) The cooperative dissolution council shall be responsible for fulfilling the cooperative's duty payment obligations before sending the dissolution dossier to the agency that issued the registration certificate;

c) The asset management officer or the asset management and liquidation enterprise shall be responsible for fulfilling the enterprise's duty payment obligations after a decision to open bankruptcy proceedings is issued in accordance with the Law on Bankruptcy.

2. Responsibility for fulfilling tax obligations where the taxpayer terminates operation without carrying out dissolution or bankruptcy procedures in accordance with law

a) Where an enterprise terminates operation otherwise than through dissolution or bankruptcy procedures and has not fulfilled its duty payment obligations, the owner of the private enterprise; the company's members' council or the company owner; the board of directors; the management board of the cooperative; or the relevant manager where so provided by the company's charter shall be responsible for paying the outstanding tax;

b) Where a household or an individual terminates its business operations without having fulfilled its duty payment obligation, the head of the household or the individual shall be responsible for paying the outstanding duty amount;

c) Where a cooperative group terminates its operations without having fulfilled its duty payment obligation, the members of the cooperative group shall be jointly and severally responsible for paying the outstanding duty amount.”

71. Article 140 is amended as follows:

“Article 140. Certification of fulfilment of duty payment obligations

1. Where there is a need for certification of the fulfilment of duty payment obligations (including certification of the amounts of duty, late-payment interest, fines and other paid amounts and/or the amount of duty already paid into the state budget), the taxpayer or the competent state management authority shall submit a written request for certification of fulfilment of duty payment obligations according to the criteria specified in Form No. 05 of Appendix IIa issued together with this Circular to the customs authority through the customs electronic data processing system. In the case of submission of a paper dossier, the taxpayer or the competent state management authority shall send a written request for certification of fulfilment of duty payment obligations using Form No. 34/CVXNHT/TXNK of Appendix VI issued together with this Circular to the General Department of Customs.

2. Within 05 working days from the date of receipt of the official letter requesting certification of duty debts, the customs authority shall inspect and certify the fulfilment of duty payment obligations and notify the taxpayer or the competent state management authority of the results as follows:

a) Certification of fulfilment of duty obligations;

b) Certification of non-fulfilment of duty obligations, clearly stating the declarations in respect of which duty obligations have not been fulfilled;

c) Completion or supplementation of the dossier so that the customs authority has grounds to certify the fulfilment of duty obligations.

3. Where an enterprise requests certification of fulfilment of duty payment obligations for the purpose of dissolution, termination of operations or closure of its tax identification number, from the date on which the General Department of Customs issues the document certifying that no duty remains outstanding, the enterprise shall not be permitted to register customs declarations.”

72. Article 141 is amended as follows:

“Article 141. Collection of information for post-clearance audit purposes

1. Collection of information

The customs authority shall have the right to request the customs declarant, state management authorities, organisations and individuals related to exported and imported goods to provide information for post-clearance audit activities as prescribed in Article 80, Article 95 and Article 96 of the Law on Customs and Article 107 and Article 108 of Decree No. 08/2015/ND-CP and relevant regulations.

2. Information collection activities

Before, during and after the post-clearance audit process and the handling of post-clearance audit results, the customs authority may collect information from state management authorities and from organisations and individuals participating in or related to export and import activities or related to exported and imported goods, concerning doubtful or unreasonable matters or signs of violations of law relating to the customs dossier, the declared contents, and the management and use of exported and imported goods.

Where necessary, the customs authority shall collect and verify information abroad in accordance with law.

3. Competence to collect information

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 shall collect information in accordance with Clause 1 and Clause 2 of this Article.

During the period of the audit conducted at the premises of the customs declarant, where information needs to be collected urgently, the head of the post-clearance audit team may collect information in accordance with Clause 1 and Clause 2 of this Article.

4. Forms of information collection

a) Collection of information in writing: Sending a document to the organisations and individuals mentioned in Point 1 of this Article requesting the provision of information, dossiers, documents and electronic data (if any) and requesting a written reply;

b) Direct collection of information: Assigning customs officers to work directly with the organisations and individuals mentioned in Point 1 of this Article to request the provision of information.

Where information is collected directly from the customs declarant, this shall be carried out only when the customs declarant makes a written request to provide information directly at the customs authority.

For cases of collection and verification of information abroad, the Director General of the General Department of Customs shall organise the implementation thereof.”

73. Article 142 is amended as follows:

“Article 142. Post-clearance audit at the premises of the customs authority

1. Cases subject to audit and competence to decide on an audit

a) The Head of the Sub-department of Customs shall have the competence to decide on the audit of customs dossiers arising at the Sub-department of Customs within 60 days from the date on which the goods are granted customs clearance to the date of signing and issuing the audit decision, specifically as follows:

a.1) The cases subject to audit prescribed in Clause 1 of Article 78 of the Law on Customs;

a.2) The cases identified through risk analysis and assessment as prescribed in Clause 2 of Article 78 of the Law on Customs;

a.3) No audit shall be conducted in the following cases:

a.3.1) Customs dossiers of shipments identical or similar to the dossier of a shipment which the Sub-department of Customs has already subjected to a post-clearance audit and in respect of which it has accepted the declared contents of the same customs declarant, where there is no new information or other sign of violation. Where the dossiers of identical or similar shipments still show signs of doubt, the Head of the Sub-department of Customs shall report to the Director of the Customs Department for consideration and handling within his/her competence;

a.3.2) Where the volume of goods is large, the types of goods are complicated and there are duty risks such that a post-clearance audit at the premises of the customs declarant is necessary.

b) The Director of the Customs Department shall have the competence to decide on the audit of customs dossiers subject to audit within a maximum period of 05 years from the date of registration of the declaration to the date of signing and issuing the audit decision, specifically as follows:

b.1) The cases subject to audit prescribed in Clause 1 of Article 78 of the Law on Customs. For cases already audited under Point a of this Clause, if new information or other signs of violation are discovered, the Director of the Customs Department shall, on the basis of the actual situation, consider deciding to conduct the audit at the premises of the Customs Department or the audit at the premises of the customs declarant as prescribed in Article 143 of this Circular;

b.2) The cases subject to audit prescribed in Clause 2 of Article 78 of the Law on Customs (except for the audit contents falling within the cases already audited under Point a of this Clause).

2. Subject matter of the audit

Customs dossiers, commercial invoices, transport documents, contracts for the sale and purchase of goods, documents certifying the origin of goods, payment documents, and technical dossiers and documents of exported and imported goods as prescribed in Article 79 of the Law on Customs.

3. Order of and procedures for conducting the audit

a) Issuance of the audit decision:

a.1) The Director of the Customs Department or the Head of the Sub-department of Customs shall issue a decision on post-clearance audit at the premises of the customs authority using Form No. 01/2015-KTSTQ of Appendix VIII issued together with this Circular, requesting the customs declarant to provide the commercial invoices, transport documents, contracts for the sale and purchase of goods, documents certifying the origin of goods, payment documents, and technical dossiers and documents of the goods relating to the dossier being audited, and to explain the relevant contents;

a.2) The post-clearance audit decision must be delivered directly or sent by registered mail or by fax to the customs declarant within 03 working days from the date of signing and at the latest 05 working days before the date on which the audit is conducted;

b) Conducting the audit and handling the audit results:

b.1) Where the customs declarant fails to comply with the audit decision:

Where, upon expiry of the time limit of 03 working days from the audit date stated in the audit decision, the customs declarant has not sent the dossiers and documents or has not assigned a representative to attend, the customs authority shall handle the administrative violation in accordance with regulations and shall handle the matter on the basis of the results of the audit of the dossiers and data currently available to the customs authority, specifically:

b.1.1) Where there are insufficient grounds to reach a conclusion, a report shall be made to the Director of the Customs Department for consideration and handling;

b.1.2) Where there are sufficient grounds to conclude the audit, the Director of the Customs Department or the Head of the Sub-department of Customs shall issue a notification of the audit results and administrative decisions (if any).

After handling the administrative violation in accordance with regulations, the customs authority shall update the information on non-compliance into the customs electronic data processing system in order to apply inspection measures during customs clearance (document inspection, or document inspection together with physical inspection of goods) to the subsequent export and import shipments of the customs declarant.

b.2) Where the customs declarant complies with the audit decision:

b.2.1) The customs authority shall conduct the audit according to the contents and scope of the audit decision, on the principle that conclusions are drawn on the contents that have been audited, specifically:

b.2.1.1) Comparing and reconciling the contents declared on the customs declaration and the value declaration with the corresponding relevant documents in the customs dossier provided by the customs declarant, in order to assess the truthfulness and conformity between the declared contents and the documents in the customs dossier;

b.2.1.2) Inspecting the conformity of the customs dossier and the documents relating to the exported and imported goods with the explanations of the customs declarant given during the audit, and comparing them with the results of information collection (if any);

b.2.1.3) Inspecting the customs declarant's compliance with the provisions of the customs law and the legal provisions relating to the management of exported and imported goods in respect of the dossiers audited.

Where the customs declarant assigns an authorised representative to attend and to provide explanations directly to the customs authority, the audit contents shall be recorded in audit records using Form No. 08/2015-KTSTQ of Appendix VIII issued together with this Circular, together with the dossiers, documents and materials provided by the customs declarant by way of explanation and substantiation. Where necessary, the customs authority shall act in accordance with Article 141 of this Circular.

b.2.2) The customs declarant shall be obliged to provide the commercial invoices, transport documents, contracts for the sale and purchase of goods, documents certifying the origin of goods, payment documents, and technical dossiers and documents of the goods relating to the dossier being audited, and to explain the relevant contents as prescribed in Article 79 and Article 82 of the Law on Customs; and to assign an authorised representative to work directly with the customs authority;

During the audit period, in addition to the documents and materials mentioned in this Point, the customs declarant shall have the right to provide additional information and documents relating to the customs dossier being audited.

b.3) Handling of the audit results: shall be carried out in accordance with Clause 3 of Article 79 of the Law on Customs, Article 100 of Decree No. 08/2015/ND-CP and Point c.4 of Clause 3 of Article 143 of this Circular.

c) Notification of the audit results: On the basis of the dossiers, data and information, the explanations of the customs declarant and the audit results, within 05 working days from the date of completion of the audit according to the audit period stated in the audit decision, the person who signed the audit decision shall sign and issue a Notification of the audit results and send it to the customs declarant using Form No. 06/2015-KTSTQ of Appendix VIII issued together with this Circular.”

74. Article 143 is amended as follows:

“Article 143. Post-clearance audit at the premises of the customs declarant

1. Cases subject to audit and competence to decide on an audit

a) The cases prescribed in Clause 1 of Article 78 of the Law on Customs, including cases in which an audit has already been conducted at the premises of the customs authority but the customs authority discovers new information or other signs of violation, or duty risks.

b) The cases prescribed in Clause 2 and Clause 3 of Article 78 of the Law on Customs;

c) The customs authority shall consider conducting a specialised inspection in accordance with regulations in the following cases:

c.1) Tax and customs dossiers in respect of which the time limit for post-clearance audit has expired;

c.2) Cases in which an audit has already been conducted at the premises of the customs declarant but new information is discovered, or the matter is of a complicated nature, or other signs of violation are found.

2. Subject matter of the audit

Customs dossiers, accounting books, accounting documents and other documents, materials and data relating to exported and imported goods; and the actual exported and imported goods where necessary and where the conditions for doing so still exist as prescribed in the Law on Customs, within 05 (five) years from the date of registration of the customs declaration to the date of signing and issuing the audit decision.

3. Order of and procedures for conducting the audit

a) Issuance of the audit decision:

a.1) The Director General of the General Department of Customs, the Director of the Post-Clearance Audit Department or the Director of the Customs Department shall issue a decision on post-clearance audit at the premises of the customs declarant using Form No. 01/2015-KTSTQ of Appendix VIII issued together with this Circular;

a.2) For the cases subject to audit prescribed in Clause 2 and Clause 3 of Article 78 of the Law on Customs, the audit decision shall be delivered directly or sent by registered mail or by 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 in the case of an audit based on signs of violation as prescribed in Clause 1 of Article 78 of the Law on Customs, the audit decision shall be handed directly to the customs declarant or to the authorised representative of the customs declarant during working hours immediately after the audit decision is announced, without prior notification;

a.3) Amendment, supplementation, extension or cancellation of the audit decision:

Where a post-clearance audit decision is amended or supplemented, Form No. 03/2015-KTSTQ of Appendix VIII issued together with this Circular shall be used;

Where the period of a post-clearance audit is extended, Form No. 04/2015-KTSTQ of Appendix VIII issued together with this Circular shall be used;

Where a post-clearance audit decision is cancelled, Form No. 07/2015-KTSTQ of Appendix VIII issued together with this Circular shall be used.

b) Conducting the audit and handling the audit results where the customs declarant fails to assign a representative to attend, fails to provide explanations or fails to provide the dossiers and documents requested by the customs authority: the customs authority shall handle the administrative violation in accordance with regulations, specifically:

b.1) Where there are insufficient grounds to reach a conclusion, consideration shall be given to conducting a specialised inspection;

b.2) Where there are sufficient grounds to conclude the audit, the head of the customs authority shall issue the audit conclusion on the basis of the results of the audit of the dossiers and data currently available to the customs authority, together with administrative decisions (if any).

After handling the administrative violation in accordance with regulations, the customs authority shall update the information on non-compliance into the customs electronic data processing system in order to apply inspection measures during customs clearance (document inspection or physical inspection of goods) to the subsequent export and import shipments of the customs declarant.

c) Conducting the audit and handling the audit results where the customs declarant complies with the audit decision:

c.1) The customs declarant shall be responsible for declaring, submitting and presenting information, data, documents and dossiers to the customs authority as prescribed in Point b of Clause 3 of Article 80 of the Law on Customs and Article 16a of this Circular. The customs declarant shall have the right to provide other relevant materials, documents or data in order to prove that the declared contents are correct or to explain the doubts of the customs authority;

c.2) Announcing the audit decision using Form No. 09/2015-KTSTQ of Appendix VIII issued together with this Circular;

c.3) The customs authority shall conduct the audit according to the contents and scope of the audit decision on the basis of the application of risk management, and shall draw conclusions on each content audited, specifically:

c.3.1) Comparing and reconciling the contents declared on the customs declaration and the value declaration with the corresponding relevant documents provided by the customs declarant;

c.3.2) Inspecting the conformity of the customs dossier, the information and data and the documents relating to the exported and imported goods with the explanations of the customs declarant given during the audit, and comparing them with the dossiers, documents and materials collected by the customs authority (if any);

c.3.3) Inspecting the contents declared, submitted and presented to the customs authority against the contents of the accounting books, accounting documents, warehousing-in and warehousing-out records, data systems and other relevant documents and materials of the customs declarant;

c.3.4) Inspecting the contents declared, submitted and presented to the customs authority against the actual process of management and use of the goods;

c.3.5) Carrying out physical inspection of goods where necessary and where the conditions for inspection still exist;

c.3.6) Inspecting the customs declarant's compliance with the provisions of the customs law and the legal provisions relating to the management of exports and imports in respect of the dossiers audited;

c.3.7) Inspecting the grounds for determining that the goods are eligible for duty exemption, duty reduction, duty refund or non-collection of duty (if any);

c.3.8) Inspecting the origin of the goods as to the satisfaction of the origin criteria, the regulations on issuance, the regulations on direct transport and other legal provisions on the origin of goods;

c.3.9) Inspecting the information, data, documents and dossiers declared, submitted and presented to the customs authority against the actual process of management and use of raw materials, supplies, machinery and equipment imported under the processing or production-for-export type, from the time of importation and throughout the production process until the products are exported or their purpose of use is changed, and the handling of surplus raw materials, supplies and products;

c.3.10) Where the customs declarant has a special relationship but has not declared it on the customs declaration or the value declaration (if any), the customs authority shall inspect the influence of the special relationship on the transaction value as prescribed in Article 7 of Circular No. 39/2015/TT-BTC.

The audit contents shall be recorded in audit records using Form No. 08/2015-KTSTQ of Appendix VIII issued together with this Circular, together with the dossiers, documents and materials provided by the customs declarant by way of explanation and substantiation, to serve as the basis for consideration of the audit conclusion. Where necessary, the customs authority shall act in accordance with Article 141 of this Circular;

c.4) Handling of the audit results:

c.4.1) The customs authority shall accept the contents declared by the customs declarant where the information, dossiers, documents and materials and the explanations of the customs declarant prove that the declared contents are correct;

c.4.2) The customs authority shall handle the matter in accordance with law in the following cases:

c.4.2.1) The dossiers, documents and materials provided by the customs declarant to the customs authority are not lawful;

c.4.2.2) There are contradictions or inconsistencies between the contents of the dossiers, documents and materials which the customs declarant does not explain, explains without grounds, or explains in a manner that does not account for the inconsistencies and contradictions between the contents of the documents and materials in the customs dossier; between the customs dossier declared, submitted and presented to the customs authority and the dossiers, documents and materials retained by the customs declarant in accordance with law; between the customs dossier and the accounting books and accounting documents; between the customs dossier and the enterprise's explanations; or between the customs dossier, the accounting books and accounting documents and other relevant documents and materials;

c.4.2.3) The customs declarant fails to fully provide the dossiers, documents, materials, information and data (which, under the regulations, the customs declarant must retain and provide upon request by the customs authority);

c.4.2.4) The customs authority is able to prove that the contents declared to the customs authority are inconsistent with reality on the basis of the dossiers, documents, materials and data collected from the customs declarant, the exporter or the exporter's representative in the case of imported goods; information collected from the seller, the manufacturer or the extractor in the case of exported goods, and from organisations and individuals related to the exported or imported goods;

c.4.2.5) The customs declarant fails to declare, or declares incorrectly or incompletely, the criteria on the customs declaration or the value declaration under the guidance in Appendix II issued together with this Circular and Circular No. 39/2015/TT-BTC, thereby affecting duties or the policies on management of exported and imported goods; Point a of Clause 3 and Point dd.2 of Clause 4 of Article 25 of this Circular;

c.4.2.6) The customs declarant incorrectly declares the grounds for determining that the goods are eligible for duty exemption, duty reduction, duty refund or non-collection of duty in accordance with law;

c.4.2.7) The goods fail to satisfy the origin criteria; there is a violation of the regulations on issuance, the regulations on direct transport or other provisions of the law on origin;

c.4.2.8) The information, data, documents and dossiers that the customs declarant (importing goods for processing or for production for export) has declared, submitted or produced to the customs authority are inconsistent with the actual management and use of raw materials, supplies, machinery and equipment from the time of importation, throughout the production process, until the products are exported.

The handling of post-clearance audit results shall comply with Point c.4 of this Article and the relevant provisions of this Circular.

4. Audit conclusion

a) Draft audit conclusion: Within 05 days at the latest from the date of completion of the audit according to the final audit record made at the customs declarant's premises, on the basis of the contents, scope and results of the audit recorded in the audit records, the person who signs and issues the audit decision must prepare a draft audit conclusion and send it to the customs declarant (by email, fax, post or direct delivery);

b) Explanation by the customs declarant: Within 10 days at the latest from the date of completion of the audit, the customs declarant must complete the entire explanation (in writing or by working directly and signing a record) with the person who signs and issues the audit decision on the contents relating to the draft conclusion.

Where the customs declarant does not provide an explanation within the above time limit (thereby waiving the right to give an explanation), the customs authority shall handle the audit conclusion on the basis of the available dossier;

c) Signing and issuing the audit conclusion: within 15 days from the date of completion of the audit, the person who signs and issues the audit decision shall be responsible for:

c.1) Considering the written explanation of the customs declarant and/or the results of the working session with the competent representative of the customs declarant where there remain issues to be clarified, in order to consider signing and issuing the audit conclusion;

c.2) The Director General of the General Department of Customs, the Director of the Post-clearance Audit Department and the Director of the Customs Department shall sign the audit conclusion using Form No. 05/2015-KTSTQ in Appendix VIII issued together with this Circular;

c.3) Where the audit conclusion requires the professional opinion of a competent authority and the customs authority does not yet have sufficient grounds to conclude, the time limit for the conclusion shall be as follows:

c.3.1) Where the conclusion contains contents for which there are already sufficient grounds to conclude and which may be concluded immediately, and at the same time contains contents requiring a professional opinion, the audit conclusion shall be issued for the contents having sufficient grounds for conclusion within the prescribed time limit. For the contents requiring the professional opinion of a competent authority, the customs authority shall issue a supplementary conclusion. The time limit for signing and issuing the supplementary conclusion is 15 days from the date of receipt of the written opinion of the competent professional authority;

c.3.2) Where there are not yet sufficient grounds to conclude on the entire contents of the conclusion, 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 authority;

c.3.3) The competent professional authority shall give its written opinion within 30 days from the date of receipt of the customs authority's request;

c.3.4) Where, upon expiry of the 30-day time limit, the competent professional authority does not give a written opinion, the customs authority shall issue the conclusion within 15 days from the date of expiry under Point c.3.3 of this Clause, based on the audit results and the data available to the customs authority.”

75. The Appendices are amended and supplemented as follows:

a) Appendix II, Appendix V and Appendix VI to Circular No. 38/2015/TT-BTC are replaced with Appendix I, Appendix II and Appendix III to this Circular;

b) Appendix IIa and Appendix X are added to Circular No. 38/2015/TT-BTC in the form of Appendix IV and Appendix V to this Circular.

Article 2. Annulled contents

1. To annul Article 26; Clauses 5 and 6 of Article 31; Clause 7 of Article 32; Point c of Clause 1 of Article 37; Article 40; Clauses 1, 2, 3, 6 and 9 of Article 42; Clauses 1, 4 and 5 of Article 43; Articles 49, 65 and 73; Point b.5 of Clause 2 of Article 83; Article 88, Article 92, Article 97, Article 98, Article 99, Article 100, Article 101, Article 107, Article 108, Article 109, Article 110, Article 111, Article 112, Article 113, Article 114, Article 115, Article 116, Article 117, Article 118, Article 119, Article 120, Article 121, Article 122, Article 123, Article 124, Article 125, Article 126, Article 127, Article 128 and Article 130 of Circular No. 38/2015/TT-BTC.

2. To annul Article 4 of Circular No. 39/2015/TT-BTC.

Article 3. Transitional provisions

1. Where the customs electronic data processing system encounters an incident or does not yet have the functions to meet the requirements for transmitting and receiving electronic information as provided in this Circular, the customs declarant and the customs authority shall carry out the relevant procedures using paper dossiers.

2. With respect to the provisions relating to goods for processing, production for export and export processing enterprises (EPEs):

a) For processing contracts and annexes to processing contracts that are being performed before the effective date of this Circular, organisations and individuals shall notify the information on the processing contracts and annexes to processing contracts in respect of customs declarations arising after this Circular takes effect in accordance with Article 56 of Circular No. 38/2015/TT-BTC, as amended and supplemented in Clause 36 of Article 1 of this Circular;

b) For raw materials and supplies imported for the production of exported goods, and for processing contracts and annexes to processing contracts that are being performed before the effective date of this Circular but whose finalisation reporting period falls after this Circular takes effect, or in cases of consolidation, merger, division, split-up, dissolution or change of the place of carrying out import procedures for raw materials and supplies after this Circular takes effect, organisations and individuals shall make the finalisation report in accordance with this Circular.

3. The contents provided in Point b.3 of Clause 2 of Article 33 of Circular No. 38/2015/TT-BTC shall be implemented in accordance with Point b of Clause 2 of Article 30 of Circular No. 38/2015/TT-BTC, as amended and supplemented in Clause 19 of Article 1 of this Circular.

4. Where the contents provided in Articles 103, 104, 105 and 106 of Circular No. 38/2015/TT-BTC are already provided for in Decree No. 134/2016/ND-CP or are contrary to Decree No. 134/2016/ND-CP, the provisions of Decree No. 134/2016/ND-CP shall apply.

Article 4. Responsibility for organisation of implementation

1. Based on the guidance in this Circular, the Director General of the General Department of Customs shall guide customs units to implement it uniformly, ensuring both favourable conditions for export and import activities and the proper performance of customs management.

2. The competent customs authorities shall carry out customs procedures; customs inspection and supervision; export duty, import duty and tax administration with respect to exported and imported goods in strict accordance with this Circular. Where any difficulties arise in the course of implementation, customs authorities, customs declarants and taxpayers shall specifically report them to the Ministry of Finance (the General Department of Customs) for consideration and guidance on resolution.

Article 5. Effect

1. This Circular takes effect from June 5, 2018.

2. 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./.