Decision No. 52/2007/QD-BTC dated June 22, 2007 of the Ministry of Finance, promulgating the regulation on pilot e-customs procedures (*)
Article 1. To promulgate together with this Decision the Regulation on pilot e-customs procedures.
Article 2. This Decision takes effect on October 1, 2007. To repeal the Finance Ministers Decision No. 50/2005/QD-BTC of July 19, 2005, promulgating the Regulation on the pilot e-customs procedure process for imported and exported goods.
Article 3. The General Director of the General Department of Customs shall guide the implementation of this Decision; formulate and submit to the Finance Minister for approval the model and organizational structure of E-Customs Sub-Departments; provide training for customs officers and enterprises to perform e-customs procedures; and assume the prime responsibility for, and coordinate with concerned agencies inside and outside the customs service in, building and developing an e-customs data processing system.
Article 4. The General Director of the General Department of Customs and heads of units under the Finance Ministry, and concerned organizations and individuals shall implement this Decision.
ON PILOT E-CUSTOMS PROCEDURES
Article 1. Subjects of application
The Regulation on pilot e-customs procedures applies to:
1. Enterprises that voluntarily register participation in e-customs procedures and their registration is approved by customs offices;
2. Customs offices and customs officers performing e-customs procedures;
3. Agencies, organizations and individuals responsible for providing relevant information within the scope of application of e-customs procedures.
Article 2. Scope of application
1. Pilot e-customs procedures apply to:
1.1. Imported and exported goods of the following categories:
a/ Imported and exported goods under purchase and sale contracts;
b/ Imported and exported goods for the performance of processing contracts with foreign traders or overseas processing contracts (Appendix I to this Regulation);
c/ Imported and exported goods in the form of imported raw materials for the production of goods for export (Appendix II to this Regulation);
d/ Goods traded in the form of temporary import for re-export (Appendix III to this Regulation);
dd/ Goods brought in or taken out of export-processing enterprises (Appendix IV to this Regulation);
e/ Goods imported or exported on the spot (Appendix V to this Regulation);
g/ Goods imported or exported for the execution of investment projects (Appendix V to this Regulation).
1.2. Imported or exported goods transported from/ to border gate.
1.3. Means of transport by sea or air on exit, entry, in transit or moving to/from port.
2. Pilot e-customs procedures are performed at provincial/municipal Customs Departments as decided by the General Director of the General Department of Customs.
Article 3. Interpretation of terms
In this Regulation, the following terms are construed as follows:
1. E-customs data message means information created, sent, received and stored in electronic equipment for the performance of e-customs procedures.
2. E-customs document means a document created under the provisions of Clause 1, Article 3, Chapter I of Decree No. 27/2007/ND-CP of February 23, 2007, on e-transactions in the financial domain and used for the performance of e-customs procedures.
3. E-customs data processing system means an information system under the centralized and uniform management of the General Department of Customs which is used for receiving, storing, processing and responding to e-customs data messages for the performance of e-customs procedures.
4. Release means the customs offices permission for the goods in the clearance process to be placed at the disposal of the customs declarant.
5. Clearance for goods or means of transport means the customs offices permission for the goods to be imported, exported or placed under another customs management regime or for means of transport to exit or enter the country upon completion of necessary customs procedures.
6. Pre-decision means a written decision of the customs office on the classification, method of customs valuation and origin for goods expected to be imported or exported on the basis of requests made and information supplied by enterprises.
7. Security means a form of undertaking to convince the customs office that the obligations prescribed by law toward the customs office will be fulfilled within a given period.
8. Risk means potential non-observance of customs law.
9. Risk management means the systematic application of management procedures and practices which provide customs offices with information necessary for dealing with goods lots or on the movement of goods involving risk.
10. Risk analysis means the systematic use of available sources of information for scrutinizing the frequency of risks which are determined to be likely to occur and the extent of damage possibly caused by these risks.
11. Risk assessment means the systematic review of priority levels in risk management through assessing and comparing risk levels with standards, determined risk levels or other indicators.
12. Risk handling means the customs offices identification of causes of risks, establishment of actions and allocation of resources for dealing with risks.
13. Risk indicators means information indicators bearing a specific value the combination of which according to a certain formula will serve as a tool for selecting and identifying potential risks of non-observance of customs law.
14. Risk file means the combination of risk indicators based on information already collected, analyzed and classified.
Article 4. Principles for implementing customs procedures
Principles for implementing customs procedures include:
1. Lawfulness, publicity, quickness and convenience.
2. Risk management-based customs inspection of imported and exported goods and means of transport on exit and entry.
2.1. To be-inspected subjects shall be determined on the basis of:
a/ Risk files compiled by customs offices;
b/ Reported information on signs of violation of customs law;
c/ Random selection by the statistical sampling method to assess compliance by subjects of customs management.
2.2. Forms and levels of inspection shall be determined based on results of assessment and analysis of information from the e-customs data processing system.
a/ Directors of E-Customs Sub-Departments that receive and process e-customs dossiers shall, within the decentralized scope of competence, make decision on the form and level of inspection; decide on change of the form and level of inspection suggested by the e-customs data processing system when they obtain information on signs of violation of customs law.
Decisions of directors of E-Customs Sub-Departments on the form and level of inspection shall be expressed in the form of decisions to upload or accept risk files on the e-customs data processing system.
b/ Heads of Clearance Teams under E-Customs Sub-Departments that receive and process e-customs declarations shall decide on change of the form and level of inspection when they obtain information on signs of violation of customs law in the process of inspection.
Article 5. Risk management
1. Customs offices shall implement customs procedures, inspect and supervise imported and exported goods; and means of transport on exit, entry or in transit. In order to facilitate activities of import, export, exit and entry, on the basis of organizing the efficient use of existing resources and increasing the ability of customs management activities in detecting violations of law, customs offices shall apply risk management in the process of e-customs procedures.
2. The General Director of the General Department of Customs shall decentralize risk management; determine specific tasks for each level, and the powers and responsibilities of concerned individuals; promulgate risk management processes and formulate risk assessment and classification criteria; formulate criteria for assessing the extent of observance of customs law, methods of measuring and appraising the extent of observance and appropriate measures to enhance observance; organize the compilation, management and uploading of risk files at the general department level in the e-customs data processing system.
3. Customs officers may be considered for liability exemption when they have properly implemented regulations on customs procedures, risk management processes and regulations on observance management but are unable to recognize risks.
Article 6. Procedures for registration of participation in e-customs procedures
1. Enterprises shall register participation in e-customs procedures according to Form No. 1, Appendix XIV to this Regulation, and submit registration papers to the E-Customs Sub-Departments with which they make registration (This form may be downloaded and printed from the General Customs Departments website http://www.customs.gov.vn).
2. Directors of E-Customs Sub-Departments shall, within 3 working days after receiving the proper registrations, grant access accounts and papers of recognition of participation in e-customs procedures according to Form No. 2, Appendix XIV to this Regulation, or notify their refusal, clearly stating the reasons.
Article 7. E-customs dossiers
1. An e-customs dossier comprises an e-customs declaration and attached documents as prescribed. Attached documents may be in electronic or paper form.
2. E-customs documents:
2.1. E-customs documents are valid for the performance of e-customs procedures like their paper form;
2.2. E-customs documents may be transformed from paper documents if the following conditions are met: fully reflecting the contents of the paper document; the paper document displaying the words of certification ALREADY TRANSFORMED INTO ELECTRONIC FORMAT according to Form No. 11, Appendix XIV to this Regulation, of the transformation of the paper document into an e-document, and the signature and full name of the customs declarant. If the customs declarant is a legal entity, its lawful representative shall sign the paper document already transformed into an e-document.
2.3. The format of e-customs documents, lists of standard data used on e-customs documents and other forms regulated by this Regulation are posted on the General Customs Departments website http://www.customs.gov.vn).
3. On the basis of risk management, documents prescribed to be attached to e-customs declarations may not be required to be submitted or produced or must be produced or submitted to customs offices.
Article 8. E-customs declarants
E-customs declarants include:
1. Owners of imported or exported goods (including foreign traders without presence in Vietnam but possessing certificates of registration of the right to import and export goods in accordance with law);
2. Persons authorized by owners of imported or exported goods in accordance with the Enterprise Law;
3. Organizations entrusted by owners of imported or exported goods;
4. Customs procedure agents;
5. Forwarding agents, shipping agents, operators of means of transport of imported or exported goods by sea or air.
Article 9. Rights and obligations of e-customs declarants
1. Rights of e-customs declarants:
Apart from the rights of customs declarants defined in Article 23 of the Customs Law; Article 6 of the Tax Administration Law, tax policy laws; and Decree No. 27/2007/ND-CP of February 23, 2007, on e-transactions in the financial domain, e-customs declarants also have the following rights:
1.1. To pay on a monthly basis customs fees and other charges collected by customs offices for associations or organizations;
1.2. To request customs offices to issue pre-decisions with respect to goods expected to be imported or exported on the basis of information supplied by enterprises;
1.3. To request customs offices to supply information on the process of processing e-dossiers via the e-customs data processing system.
2. Obligations of e-customs declarants:
Apart from the obligations specified in Article 23 of the Customs Law, Article 7 of the Tax Administration Law, tax policy laws; and Article 9, Clause 1 of Article 48 of the Law on E-Transactions; and Article 12 of Decree No. 27/2007/ND-CP of February 23, 2007, on e-transactions in the financial domain, e-customs declarants also have the following obligations:
2.1. To preserve and ensure the integrity of all customs documents (e- and paper forms) for a period prescribed by the Customs Law, the Law on E-Transactions and relevant guiding documents.
2.2. To copy and preserve copies of e-customs documents, including move of e-customs documents to another computer system or storage place.
Article 10. E-customs procedure agents
Apart from the rights and obligations specified in Article 9 of this Regulation, customs procedure agents have the following rights and obligations:
1. Rights of e-customs procedure agents:
1.1. To perform jobs as agreed upon in contracts signed with enterprises approved to participate in e-customs procedures, including:
a/ Performing e-customs procedures;
b/ Performing e-tax procedures;
c/ Procedures for lodging complaints related to imported and exported goods.
1.2. To be assisted by customs offices in taking observance-increasing measures.
2. Obligations of e-customs procedure agents:
2.1. To strictly comply with legal provisions in the process of performing authorized jobs. To take responsibility before law for improper performance of authorized jobs;
2.2. To supply customs offices with information on the scope of authorization stated in the agent-hiring contract;
2.3. In case of signing contracts with enterprises that have not yet registered participation in e-customs procedures, customs procedure agents shall request these enterprises to make registration according to regulations or shall make registration as authorized by enterprises before performing e-customs procedures;
2.4. To possess Internet-connected computers under the guidance of customs offices.
Article 11. Responsibilities of seaport and airport business, enterprises
Seaport or airport business enterprises shall have their computer networks connected with customs offices to regularly and promptly notify the latter of information on means of transport on exit and entry, moving from or to port, and in transit; goods imported, exported, transported from or to port, in transit from or out of warehouses or storing yards of seaports or airports under customs management and operation. Information details shall be supplied in accordance with memos between customs offices and seaport or airport business enterprises.
Customs offices shall give priority to completing customs procedures for goods imported and exported from and into warehouses and storing yards of seaport and airport business enterprises that have computer networks connected, supply information to and facilitate the management, inspection and supervision of, customs offices.
Article 12. Responsibilities of customs offices
Apart from the responsibilities defined in the Customs Law, the Tax Administration Law, tax policy laws, and the Decree on e-transactions in the financial domain, customs offices also have the following responsibilities:
1. To guide and assist customs declarants participating in e-customs procedures to discharge their rights and obligations defined in this Regulation.
2. To receive and process e-customs documents sent by customs declarants and send feedback with processing results to customs declarants via the e-customs data processing system.
3. To build, manage and operate the e-customs data processing system for implementing e-customs procedures in a secure, safe, confidential and uninterrupted manner.
Article 13. Cooperative relations with counterparts of customs offices
1. Customs offices shall cooperate with business organizations and associations and related parties (below referred collectively to as counterparts) with a view to constantly facilitating import and export activities and satisfying the requirement of increasing the quality of customs management.
2. Cooperation between customs offices and counterparts is effected on the basis of voluntariness with the following contents:
2.1. The General Department of Customs shall cooperate with counterparts in order to implement programs, plans and schemes on reform and simplification of customs procedures, consultation and exchange of opinions on problems arising in the course of implementing e-customs procedures; regularly consider their demands summed and reported by E-Customs Sub-Departments so as to make proposals to improve legal bases and the process of e-customs procedures.
2.2. E-Customs Sub-Departments shall cooperate with counterparts that implement e-customs procedures in order to:
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