Decree No. 154/2005/ND-CP dated December 15, 2005 of the Government detailing the implementation of a number of Articles of the Customs Law regarding customs procedures, inspection and supervision
Article 1.- Regulation scope
1. This Decree details the implementation of a number of articles of Customs Law No. 29/2001/QH10 of June 29, 2001, and Law No. 42/2005/QH11 of June 14, 2005, Amending and Supplementing a Number of Articles of the Customs Law (referred to collectively as the Customs Law) regarding customs procedures, inspection and supervision.
Electronic customs procedures and customs procedures for luggage and gifts shall comply with separate regulations.
2. Where treaties to which Vietnam is a contracting party otherwise provide for, the provisions of such treaties shall apply.
Article 2.- Objects of customs procedures, inspection and supervision
1. Imported, exported and transit goods; articles onboard means of transport on entry, exit or in transit; imported or exported foreign and Vietnamese currencies, precious metals, gems, cultural products, relics, postal packages and parcels; luggage of persons on entry or exit; other objects imported, exported, transited or stored within operation areas of customs offices.
2. Means of transport by road, railway, air, sea or river on entry or exit, in transit, or moving from port to port.
3. Customs dossiers and vouchers related to objects defined in Clauses 1 and 2 of this Article.
Article 3.- Principles for carrying out customs procedures, customs inspection and supervision
1. Principles for carrying out customs procedures, customs inspection and supervision shall comply with the provisions of Article 15 of the Customs Law.
2. Customs inspection principles:
a/ Customs inspection shall be conducted during and after customs clearance;
b/ Customs inspection shall be restricted to an extent compatible with the results of information analysis and assessment of law observance by goods owners, as well as the risks of violations of customs law;
c/ Heads of customs offices which receive customs dossiers shall decide customs inspection forms and extent.
Article 4.- Customs clearance venues
1. Customs clearance venues include:
a/ Headquarters of border-gate Customs Sub-Departments: international seaports, river ports and civil airports, transnational railway stations, post offices and land border gates;
b/ Headquarters of outside-border-gate Customs Sub-Departments: customs clearance points of inland ports and outside border gates.
2. The Transport Minister shall plan and publicize the inland port system.
The Finance Minister shall specify conditions for, and decide on, the establishment of customs clearance venues provided for at Point b, Clause 1 of this Article.
Article 5.- Customs declarants
1. Owners of imports or exports.
2. Organizations designated by owners of imports or exports.
3. Lawfully authorized persons (where goods or articles are imported or exported for non-commercial purposes).
4. Operators on means of transport on entry or exit.
5. Customs agents.
6. International postal service- or express mail service-providing enterprises.
Article 6.- Customs clearance priority for goods owners strictly observing customs law
1. Goods owners strictly observing customs law mean those who are involved in import or export activities and satisfy the following conditions: having not committed acts of smuggling and evading tax; not owed overdue tax debts; and implemented the financial reporting regime in accordance with the provisions of law.
The Finance Minister shall detail this clause.
2. Contents of priority:
a/ To have customs dossiers registered and checked under the provisions of Point a, Clause 1, Article 28 of the Customs Law.
b/ To be exempt from actual goods inspection.
CUSTOMS PROCEDURES, CUSTOMS INSPECTION AND SUPERVISION FOR GOODS IMPORT AND EXPORT OF DIFFERENT TYPES
Section I. COMMERCIAL IMPORTS AND EXPORTS
Article 7.- Customs dossiers
When filling in customs procedures, customs declarants shall have to submit the following papers:
1. For exports:
a/ The export customs declaration (original); the detailed list (original) of goods of different categories or goods packed differently;
b/ The export permit (original) issued by a competent state agency, for goods required by law to have such permit; other documents (copies) required by law for each goods item;
c/ The goods sale and purchase contract or papers of equivalent legal validity (copies).
2. For imports:
a/ The import customs declaration (original); the declaration of imports value (submitted on a case-by-case basis); the detailed list (original) of goods, for goods lots of different categories or goods packed differently;
b/ The import permit (original) issued by a competent state agency, for goods required by law to have such permit; other documents (copies) required by law for each goods item;
c/ The goods sale and purchase contract or papers of equivalent legal validity (copies); commercial invoices (originals); and bills of lading (originals).
d/ The certificate of origin (original);
e/ The written registration for state inspection of goods quality or the written notice (original) on exemption of state inspection of goods quality, issued by a competent state management agency for imports or exports subject to state quality control.
3. Copies of papers defined in Clauses 1 and 2 of this Article shall be certified, signed and stamped by heads of traders or their authorized persons, who shall take responsibility before law for the validity of such papers.
4. Customs offices’ requests for customs declarants to submit or present documents other than those defined in Clauses 1 and 2 of this Article must be made in writing.
Article 8.- Customs declaration
1. Customs declaration shall be made in customs declaration forms provided by the Finance Ministry.
2. Customs declarants shall declare fully, accurately and explicitly appellations and codes of goods, units of calculation, quantities, weights, quality, origin, unit prices, customs value, assorted tax rates and other elements specified in customs declaration forms; calculate by themselves to determine tax amounts and other amounts payable to the state budget, and take responsibility before law for their declarations.
Article 9.- Registration of customs declarations
1. Deadline for registration of customs declarations
a/ The deadline for registration of customs declarations for imports and exports shall comply with the provisions of Clauses 1 and 2, Article 18 of the Customs Law;
b/ For goods exported through international river, land or airway border-gates or international post offices, the customs declarations must be registered at least 02 hours before goods are exported across the border;
c/ Customs declarants may register customs declarations for imports before such imports reach the border-gate of unloading under the provisions of Clause 1, Article 18 of the Customs Law.
d/ If refusing to register customs declarations, customs offices shall notify in writing customs declarants of the reasons therefor.
2. In case of plausible reasons, directors of Customs Sub-Departments shall decide to extend the time limit for submission of the originals of some documents enclosed with customs declarations (except import/export permits for goods requiring such permits), which, however, must not exceed 30 (thirty) days, counting from the date of registration of customs declarations.
3. Before the time of actual goods inspection or the issuance of the decision on exemption from actual goods inspection, if customs declarants give plausible reasons, make a written request and get the consent of directors of Customs Sub-Departments, they may supplement or amend the registered customs declarations; in case of changing the mode of import or export, they may make new customs declarations.
4. Goods imported or exported during the valid term of customs declarations specified in Clauses 1 and 2, Article 18 of the Customs Law shall be entitled to imports and exports management policies and tax policies which are effective at the time of registration of customs declarations.
5. For imports and exports serving emergency needs under the provisions of Article 35 of the Customs Law, customs declarants may submit brief customs declarations for customs clearance, then submit the official ones and accompanied documents within 15 (fifteen) days after the date of registration of brief declarations.
A brief customs declaration shall have the following details: name and address of the importer or exporter; brief information on goods’ appellations and quantity; border-gate of importation; and time of transportation of the imported or exported goods lot.
Dutiable goods shall be entitled to tax policies effective at the time of registration and submission of brief customs declarations.
The Finance Minister shall specify other cases of urgency provided for at Point c, Clause 1, Article 35 of the Customs Law.
6. Single registration of customs declarations
a/ Customs declarants who regularly import or export certain goods items within a certain period under the same goods sale and purchase contracts and through the same border-gate may register customs declarations and submit customs dossiers only once for multiple customs clearance for such goods items within the goods delivery time limit specified in the goods sale and purchase contracts.
b/ A customs declaration for single registration must be liquidated within 15 days after the last goods lot is imported or exported or the contract terminates.
Article 10.- Examination of customs dossiers
1. Examination shall cover examining what declared by customs declarants in customs declarations, comparing the declared contents with documents in customs dossiers defined in Article 7 of this Decree, and examining the compliance of such contents with current provisions of law.
2. Extent of examination:
a/ For goods owners strictly observing customs law:
Customs officers shall examine the declaration of the elements in declaration forms, preliminarily examine the contents declared by customs declarants, count documents accompanying such declarations and check their types. Where violations are detected, dossiers shall be examined under the provisions of Point b of this Clause.
b/ For other goods owners:
Customs officers shall examine the contents declared by customs declarants, check the quantity and types of papers in customs dossiers and their consistency; and examine the observance of import and export management and tax policies, and other provisions of law.
Article 11.- Actual goods inspection
1. Inspection shall cover inspecting goods’ appellations, codes, quantities, weights, categories, quality and origin; inspecting and comparing the compatibility of the actual condition of goods with customs dossiers.
2. Extent of inspection:
a/ Actual goods inspection shall be exempt for:
a.1. Imports and exports whose owners strictly observe customs law;
a.2. The following imports and exports of other owners:
- Exports (except those produced from imported materials and those subject to conditional export under the export management policy);
- Duty-free machinery and equipment for creation of fixed assets of foreign or domestic investment projects.
- Goods brought from overseas into free trade zones, entrepots or bonded warehouses; transit goods; emergency relief goods defined at Point b, Clause 1, Article 35 of the Customs Law; specialized goods in direct service of defense or security; humanitarian aid goods; goods temporarily imported for re-export within a definite term as specified in Articles 30, 31, 32 and 37 of this Decree;
- Goods in other special cases as decided by the Prime Minister;
- Goods other than those mentioned above shall be exempt from actual inspection when the results of information analysis show that they will possibly not violate customs law (except for goods mentioned at Point b1, Clause 2 of this Article).
b/ Actual inspection of all goods lots shall apply to:
b.1. Imports and exports of owners that have repeatedly violated customs law;
b.2. Imports and exports entitled to actual inspection but showing signs of violating customs law as detected by customs offices;
b.3. Goods possibly in violation of customs law as shown by the results of information analysis by customs offices.
c/ Random inspection shall be conducted on not more than 5% of the total number of customs declarations to assess the observance of customs law by goods owners.
3. Handling of inspection results
a/ Where customs declarants disagree with customs offices’ inspection conclusions on goods’ appellations, codes, weights, categories or quality, they may join the latter in selecting specialized expertise agencies or organizations to expertize goods. The specialized expertise agencies or organizations shall take responsibility for their expertise conclusions.
Where customs declarants and customs offices fail to reach agreement in the selection of expertise organizations, customs offices shall select such organizations and base themselves on such organizations’ expertise results to make conclusions. If customs declarants disagree with such conclusions, they may make complaints in accordance with the provisions of law.
b/ With regard to imports subject to state quality control, within 30 (thirty) days after issuing state quality control registration papers, the competent state management agency in charge of quality must make conclusions on the quality of imports for customs offices to complete customs clearance.
With regard to exports, customs declarants shall have to strictly comply with legal provisions on quality of exports.
Article 12.- Customs clearance
1. Customs offices shall allow customs clearance on the basis of:
a/ Declarations of customs declarants, or conclusions of state inspection agencies or expertise organizations for goods exempt from actual inspection;
b/ Results of their actual goods inspection, for goods having gone through such inspection;
c/ State quality control registration papers or notices on exemption from state inspection, issued by a competent state management agency, for imports subject to state quality control;
d/ Expertise results, for goods requested to be expertized;
e/ Imports or exports which are non-dutiable at the stage of importation, duty-free goods, processed goods or other special goods shall be cleared from customs procedures immediately after customs offices certify the results of actual goods inspection in customs declarations;
f/ Dutiable imports or exports shall be cleared from customs procedures after customs declarants have paid duties or been granted guarantee by credit institutions or when they are allowed to apply the tax payment time limit specified at Point c, d or e, Clause 1, Article 15 of the Import Tax and Export Tax Law.
2. For imports or exports awaiting expertise results to determine whether they will be imported or exported or not, if the goods owners request to receive them back for preservation, the directors of Customs Sub-Departments shall accept such requests only when they satisfy customs supervision requirements.
3. Conditional customs clearance cases:
a/ Cases specified in Clauses 2 and 3, Article 25 of the Customs Law;
b/ Goods permitted for import or export, provided that the goods valuation, expertise, analysis and classification shall be conducted to determine accurately tax amounts payable for customs clearance under the provisions of Clause 4, Article 25 of the Customs Law.
Article 13.- Supervision of imports and exports
1. Goods subject to customs supervision include:
a/ Goods having gone through customs procedures for export but not yet been exported actually;
b/ Goods having gone through customs procedures for import but not yet enjoyed customs clearance;
c/ Imports or exports having not yet gone through customs procedures and being kept in warehouses or storing yards within operation areas of customs offices;
d/ Goods or means of transport in transit;
e/ Goods or means of transport moving from border-gate to border-gate;
f/ Goods or means of transport moving from port to port.
2. Modes of customs supervision:
a/ Customs sealing, either by customs paper, string or locks. Customs sealing shall comply with the provisions of Article 14 of this Decree;
b/ Personal supervision by customs officers;
c/ Supervision with technical equipment.
Personal supervision by customs officers shall not apply to goods kept or transported beyond the scope or outside the areas of operation of customs offices, except for necessary cases defined by the General Director of Customs.
Article 14.- Customs sealing for imports and exports
The following cases are subject to customs sealing:
1. Imports moving from border-gate to border-gate.
2. Imports moving from port to port, unloaded at the border-gate of importation and loaded onto other means of transport for transportation to the port of destination.
3. Exports inspected outside border-gates and transported to the border-gate of exportation.
4. Exports subject to actual inspection by border-gate customs.
Article 15.- Customs procedures for goods imported or exported on the spot
1. Goods exported on the spot which are considered as exports and goods imported on the spot which are considered as imports shall have to comply with legal provisions on imports and exports management and tax policies for imports and exports.
2. Basis for determining that goods imported or exported on the spot must have two separate contracts:
a/ The export, processing or hire contract containing a provision that the goods shall be delivered to recipients in Vietnam;
b/ The import, processing or hire contract containing a provision that the goods shall be received from deliverers in Vietnam.
3. The Finance Ministry shall guide in detail customs procedures for goods imported or exported on the spot.
Section 2. GOODS TRANSPORTED FROM PORT TO PORT, FROM BORDER-GATE TO BORDER-GATE, OR IN TRANSIT
Article 16.- Principles for customs management of goods transported from port to port, from border-gate to border-gate, or in transit
Goods transported from port to port, from border-gate to border-gate, or in transit must satisfy the following conditions: their condition being kept unchanged with unbroken seals; being transported by proper routes, to proper places and border-gates and on schedule already registered in the customs dossiers.
Article 17.- Goods transported from port to port
1. Imports transported from port to port mean goods imported from overseas into Vietnam which, when reaching the border-gate of importation, are further transported to the port of destination stated in the bill of lading under the transportation contract for completion of import procedures.
The port of destination means the border-gate of an international seaport, civil airport or railway station, a land border-gate, an international post office, the border-gate of an international river port or an inland port.
Imports transported from port to port shall be transported by the very means of transport which have entered Vietnam, or by other means of transport to the port of destination.
2. Exports transported from port to port mean exports which have gone through customs procedures, been delivered by the exporter to the transporter under a transportation contract at the border-gate of delivery and for which the transporter has endorsed a bill of lading but which, instead of being exported at the border-gate of delivery, are further tra
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