Circular No. 99/2010/TT-BTC dated July 9, 2010 of the Ministry of Finance providing for customs procedures for postal matters and parcels, imports and exports sent via postal services
I. GENERAL PROVISIONS
Article 1. Scope of regulation
This Circular provides for customs procedures for postal matters and parcels, imports and exports sent via postal services.
Article 2. Subjects of application
1. Vietnam Post Corporation (below referred to as the enterprise).
2. Agencies, organizations and individuals having postal matters and parcels, imports and exports sent via postal services.
3. Customs offices.
Article 3. Places for carrying out customs procedures
Customs procedures for postal matters and parcels, imports and exports sent via postal services (below referred to as goods) shall be carried out at international post office or international airport Customs Departments. Article 4. Specific provisions
1. For imported and exported mails:
1.1. Imported or exported mails sent via postal services are subject to customs supervision in the form of affixing customs seals to the enterprise’s special-use packings or vehicles for international mailing.
1.2. Imported or exported mails sent via postal services shall be supervised by competent state agencies through professional measures so as to ensure compliance with law.
1.3 For imported and exported diplomatic and consular bags:
2.1. When being imported or exported, diplomatic and consular bags are exempt from customs procedures (including exemption from customs declaration and customs inspection).
2.2. When there are grounds to affirm that diplomatic or consular bags violate regulations on privileges and immunities, the General Director of Customs shall decide on the inspection and handling of these bags under Article 62 of the Customs Law.
3. Customs declaration:
3.1. The customs declarant may be the enterprise or an agency, organization or individual.
3.2. For duty-free or -exempt goods of different goods owners which are handled in a work shift of the enterprise, customs declaration shall be made aggregately on 1 (one) non-commercial imports and exports declaration form, enclosed with a detailed list of duty- or tax-free imports or exports (made according to form No. HQ 01-BKBC issued together with this Circular - not printed herein).
These goods are subject to physical inspection with screening machines. When necessary, leaders of district-level Customs Departments shall decide on random inspection at the rate of between 3%-5% of all goods declared in the detailed list of duty-or tax-free imports and exports and inspect these goods by manual methods.
3.3 The enterprise shall, on behalf of the goods owner, directly carries out customs procedures for imports or exports (except mails and diplomatic and consular bags) and implement policies on the management of imports and exports and policies on taxes, charges and other payable amounts, and perform the following rights and obligations of the goods owner:
a/ To fill in the customs declaration form;
b/ To produce goods to customs officers for inspection;
d/ To receive exports for export to foreign countries and receive imports for delivery to goods owners.
3.4. In case goods owners wish to carry out customs procedures by themselves, they shall directly fill in the customs declaration form.
3.5. In case goods owners request a separate declaration form for their goods, the enterprise shall fill in a separate customs declaration.
3.6. For dutiable or taxable goods, goods subject to specialized management, state quality inspection, quarantine, food safety and hygiene inspection and baggage of persons on entry or exit, customs declaration shall be made separately on each customs declaration form for each goods lot or package. Duty and tax receipts shall be made for each goods lot or package (in case of paying duties or taxes in cash).
4. The enterprise shall receive exports and deliver imports as follows:
4.1. The enterprise shall itself receive exports from goods owners and deliver imports already cleared from customs procedures to goods owners. Places for carrying out customs procedures for export of goods and customs clearance of imports comply with Article 3 of this Circular.
4.2. In case goods are not permitted for import or export and must be handled according to law, the enterprise shall, in pursuance to current regulations on the management of imports and exports and reasons notified
by competent authorities, give explanations to goods owners.
II. CUSTOMS PROCEDURES FOR EXPORTS
Article 5. Responsibilities of the enterprise
To comply with Clauses 3 and 4, Article 4 of this Circular.
Article 6. Responsibilities of international post offices or international airport Customs Departments
1. To carry out customs procedures for exports (except mails and diplomatic and consular bags) according to current regulations.
2. In case goods are unqualified for export, to notify the reasons to the enterprise for the latter to return these goods to goods owners (particularly, goods banned from export must be handled in accordance with current law).
3. To settle overpaid duty, tax and fine amounts and assess duties and taxes under Section IV of this Circular.
4. To affix customs seals on special-use packings containing or special-use vehicles carrying exports for which customs procedures have been completed for transportation to the border gate of exportation.
5. To consider duty and tax exemption; procedures for consideration of duty and tax exemption for exports being gifts or samples comply with regulations.
III. CUSTOMS PROCEDURES FOR IMPORTS
Article 7. Responsibilities of the enterprise
1. To comply with Clauses 3 and 4, Article 4 of this Circular.
2. In case the enterprise cannot deliver imports to goods owners, before exporting these goods back to the country of origin, to produce these goods to the district-level Customs Departments for re-inspection.
3. To manage goods and deliver imports to goods owners after obtaining district-level Customs Departments’ decisions on customs clearance for goods.
Article 8. Responsibilities of international post offices or international airport Customs Departments
1. To carry out customs procedures for imports (except mails and diplomatic and consular bags) according to current regulations.
2. To settle overpaid duty, tax and fine amounts and assess duties and taxes under Section IV of this Circular.
3. To consider duty and tax exemption; procedures for consideration of duty and tax exemption for imports being gifts or samples comply with prescribed regulations.
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Circular No. 195/2010/TT-BTC dated December 6, 2010 of the Ministry of Finance guiding the handling of goods left at bonded warehouses
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