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Circular No. 63/2011/TT-BTC of May 13, 2011, providing the pilot application of the priority regime in the state management of customs to eligible businesses
15/10/2011
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THE MINISTRY OF FINANCE

 

Circular No. 63/2011/TT-BTC of May 13, 2011, providing the pilot application of the priority regime in the state management of customs to eligible businesses

 

Pursuant to June 29, 2001 Customs Law No. 29/2001/QH10 and June 14, 2005 Law No. 42/2005/QH11 Amending and Supplementing a Number of Articles of the Customs Law;

 

Pursuant to November 29, 2006 Law No. 78/2006/QH10 on Tax Administration;

 

Pursuant to the Government’s Decree No. 154/2005/ND-CP of December 15, 2005, detailing a number of articles of the Customs Law on customs procedures, inspection and supervision;

 

Pursuant to the Government’s Decree No. 85/2007/ND-CP of May 25, 2007, detailing a number of articles of the Law on Tax Administration, and Decree No. 106/2010/ND-CP of October 28, 2010, amending and supplementing a number of articles of Decree No. 85/2007/ND-CP; Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

 

In implementing the Prime Minister’s directions in the Government Office’s Official Letter No. 698/VPCP-KTTH of January 30, 2011, promulgating the priority regime in customs procedures;

 

The Ministry of Finance specifies the pilot application of the priority regime in the state management of customs to eligible businesses as follows:

 

Chapter I

 

GENERAL PROVISIONS

 

Article 1. Subjects and scope of application

 

1. To apply on a pilot basis the priority regime in the state management of customs to a number of businesses satisfying the conditions specified in this Circular.

 

            2. Apart from the priorities they are entitled to under this Circular, eligible businesses may also enjoy other priorities in the state management of

            customs as provided by law for their exports and imports.

 

 

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            3. Businesses eligible for the priority regime in the state management of customs (below referred to as prioritized businesses) may enjoy priorities

provided in this Circular at all customs offices nationwide, even at the

            stage of carrying out procedures for customs clearance for goods and the stage of post-customs clearance examination.

 

            4. Once a business is recognized as a prioritized one, all of its goods or services (except imported goods of businesses specified in Clause 2, Article 3 of this Circular) which are exported, imported or domestically

purchased and sold will enjoy the priority regime.

 

Article 2. Duration of pilot application

 

The duration of pilot application of the priority regime is 2 (two) years from the effective date of this Circular. Upon the expiration of this duration, the General Department of Customs shall review and appraise the application and report it to the Ministry of Finance for proposal on this regime to the Prime Minister for promulgation for stable and long-term application.

 

Chapter II

 

CONDITIONS ON PRIORITIZED BUSINESSES Article 3. Types of prioritized businesses Prioritized businesses are divided into three types:

 

1. Businesses eligible for priorities in export and import of all goods items and in all forms of export and import (including also exported, imported or domestically purchased and sold goods and services).

 

            2. Businesses eligible for priorities in export of fisheries products, farm produce and crude oil purely originating in Vietnam.

 

3. Businesses eligible for priorities in import of goods for production and export of hi-tech products in which investment is encouraged and which are subject to special requirements on production process and product management.

 

Article 4. Conditions on prioritized businesses

 

Prioritized businesses must have the lowest risk level and fully satisfy the following conditions:

 

1. Having a record of the observance of the customs, tax, commercial, investment and enterprise laws (below collectively referred to as laws) in their export and import activities, or having been administratively sanctioned for their violations at the lowest sanctioning level as specified in Article 5 of this Circular; and customs offices are confident of these

 

 

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businesses’ law observance in the future as specified in Article 6 of this

            Circular.

 

2. Having export and import turnovers as specified in Article 7 of this Circular.

 

3. Practicing a transparent accounting regime as specified in Article 8 of this Circular.

 

4. Conducting efficient business operations.

 

5. Making via-bank payments for all of their exported or imported goods. 6. Carrying out e-customs procedures.

 

7. Requesting to be recognized as prioritized businesses as specified in Article 9 of this Circular.

 

Article 5. Condition of law observance by businesses

 

            1. A business having a record of the law observance means the one which has never been handled by customs offices and other state management agencies defined in Clause 3 of this Article for any violations; or one which, during the period specified in Clause 2 of this Article, has been handled for not more than 3 (three) times by the aforesaid agencies for administrative violations carrying a fine not exceeding VND 20 million each time without any additional sanction (deprivation of the right to use

permits or practice licenses; confiscation of material evidence and means

            involved in violations; forcible destruction or transportation out of Vietnam of goods; forcible payment of money amounts equal to the value of material evidence involved in violations).

 

            2. The period for assessment of a business’s law observance is 36 (thirty six) months up to the date on which the General Department of Customs receives the business’s written request for being recognized as a prioritized

business.

 

            Businesses specified in Clauses 2 and 3, Article 3, which have operated for between over 12 months and under 36 months and satisfy the conditions

            specified in Article 4 and Clause 1 of this Article, may also be considered for being recognized as prioritized ones.

 

3. Agencies competent to certify businesses’ law observance: 3.1. The agency competent to certify the observance of the customs law (including the observance of the tax law regarding exports and imports) is the General Department of Customs.

 

3.2. Other agencies competent to certify businesses’ law observance at the request of the General Department of Customs include:

 

 

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- Agencies certifying the observance of domestic tax laws and the business efficiency are district-level Tax Departments with which businesses have registered and perform the obligation to pay domestic taxes. - Agencies certifying the observance of the enterprise law are provinciallevel Planning and Investment Departments or management boards of industrial parks or economic zones of localities in which businesses are located or have their production establishments.

 

            - Agencies certifying the observance of the commercial law are provinciallevel Market Control Sub-Departments of localities in which businesses are located and have their production or business establishments. For a

business having offices and production or business establishments located

            in many provinces or cities, the Market Control Sub-Departments of all of these provinces or cities shall make such certification.

 

Article 6. Condition of reliability

 

            1. Customs offices can believe in businesses’ law observance in the future. 2. If customs offices do not have sufficient grounds to believe in the future observance of law by businesses which satisfy the conditions specified in Articles 4 and 5 of this Circular, these businesses are ineligible for the

pilot application.

 

Article 7. Condition of export and import turnover

 

1. For businesses specified in Clause 1, Article 3 of this Circular, the export or import turnover must be at least USD 500 million/year. 2. For businesses specified in Clause 2, Article 3 of this Circular, the export turnover must be at least USD 100 million/year. 3. For businesses specified in Clause 3, Article 3 of this Circular, the General Department of Customs shall determine a specific export or import turnover appropriate to the characteristics of production and management technologies applied to each goods item.

 

Article 8. Condition of transparent accounting regime

 

A business practicing a transparent accounting regime is the one certified and evaluated by a tax administration agency with which it has registered for payment of domestic taxes as:

 

1. Having applied Vietnamese accounting standards. 2. Having applied an internal finance control regime. 3. Having a sufficient and clear system of accounting books and documents.

 

4. Having made adequate, accurate and truthful financial statements.

 

 

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5. Having sufficiently and scientifically archived accounting books and documents and documents related to exported or imported goods. 6. Having properly observed financial and accounting regulations. Article 9. Requests for being recognized as prioritized businesses

 

            Businesses wishing to enjoy priorities shall request in writing the General Department of Customs to consider and recognize them as prioritized

businesses and commit to properly complying with law.

            Chapter III

 

PROCESS OF CONSIDERATION AND RECOGNITION OF PRIORITIZED BUSINESSES

 

Article 10. Procedures for notifying the application of the priority regime

 

            After collecting and analyzing information on businesses, the General Department of Customs shall notify in writing the policies and the

provisions of this Circular to each business for the latter to self-evaluate

            and compare its own conditions with the specified conditions and decide to request for application of the priority regime.

 

            Article 11. Dossiers of request for recognition of prioritized businesses A dossier of request for recognition of a prioritized business: 1. A written request: 1 original (made according to form 01/DNUT

provided in this Circular).

 

2. Documents proving satisfaction of the conditions specified in this Circular, including:

 

2.1. A report on export and import statistics of the business in the last 3 years: 1 original.

 

A statistical period lasts from January 1 to December 31 of a year. For the current year of operation, if 6 months or less have elapsed, figures of the last 3 years are required; if more than 6 months have elapsed, figures of these months are required together with projected figures for the whole year (according to form 02/DNUT provided in this Circular).

 

2.2. Annual financial statements for the last 3 years: To submit 1 copy of each statement certified by the business and produce the original thereof. 2.3. A report on the business’s law observance in the last 3 years (in case the business has been handled for violations, number of handling times, acts of violation, sanctioning forms and levels, sanctioning authorities and execution of sanctioning decisions must be clearly indicated): To submit 1 original.

 

 

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2.4. Written conclusions on the latest audit or inspection (conducted within 1 year, if any): To submit one copy certified by the business and produce the original thereof.

 

            Article 12. Assessment of conditions on prioritized businesses 1. The assessing agency: the General Department of Customs 2. Form of assessment:

 

            2.1. Organizing post-customs clearance examination at the offices of businesses under law to evaluate businesses’ law observance; or studying

            the latest audit or inspection conclusions (as specified at Point 2.4, Clause 2, Article 11 of this Circular) and using these conclusions, if they are sufficient for evaluating the businesses’ law observance, instead of postcustoms clearance examination at businesses.

 

2.2. The General Department of Customs shall request in writing the agencies specified in Clause 3, Article 5 to comment and evaluate the law observance by businesses in their respective fields of state management. The time limit for law observance evaluation is specified in Clause 2, Article 5 of this Circular. Within 10 working days after receiving a written request of the General Department of Customs, these state management agencies shall issue a written reply.

 

3. Contents of assessment:

 

            3.1. Based on a business’s dossier of request for being recognized as a prioritized business; evaluations and comments of the state management agencies specified in Clause 3, Article 5 of this Circular; results of postcustoms clearance examination or inspection/audit conclusions and other collected information, the General Department of Customs shall comment and evaluate the satisfaction of the conditions on prioritized businesses specified in Articles 3 thru 9 by the requesting business. In case of satisfaction of the conditions, it shall notify such to the requesting business for discussion on specific contents of a memorandum on consideration and recognition of a prioritized business (made according to form 03/DNUT

provided in this Circular).

 

3.2. Checking (even in case of acceptance of audit/inspection results) of the business’s technical infrastructure for information technology application to meet the need for e-data exchange between the business and customs offices.

 

4. Contents of the memorandum: In addition to contents required depending on the characteristics and practical operation of the business, the memorandum must contain the following principal details:

 

 

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            - Name, address, telephone and facsimile numbers and email address of the business;

 

- Priorities for the business; - Responsibilities of the business;

 

- Responsibilities of the General Department of Customs; - Agreement on identification of headings of goods items exported or imported by the business. Goods headings agreed upon by the two parties will serve as a basis for the business to make customs declaration upon carrying out export or import procedures. Should any agreed goods heading be subsequently detected to be incorrect, the General Department of Customs shall report such to the Ministry of Finance for adjustment and application to goods consignments arising after the time of adjustment; - Termination of application of the priority regime;

 

- Commitments.

 

            5. The time limit for assessment is 45 days after the General Department of Customs receives a business’s dossier of request. In case such business is not recognized as a prioritized business, the General Department of Customs shall notify such in writing to the business. Article 13. Decisions on recognition of prioritized businesses 1. The General Director of Customs shall decide on recognition of

prioritized businesses.

 

            2. The time limit for issuing a decision on recognition of a prioritized business is 15 working days after the assessment is completed.

            3. The form of decisions on recognition of prioritized businesses is provided in this Circular (form No. 04/DNUT).

 

Article 14. Revaluation and extension

 

1. The duration for a business to enjoy the priority regime for the first time is 12 months after the General Department of Customs signs a decision on application of the priority regime to this business. Upon the expiration of this duration, the General Department of Customs shall conduct revaluation and, if the business still satisfies the specified conditions, may extend the duration of application of the priority regime. 2. Principal contents which must be considered and evaluated include the satisfaction of the conditions on prioritized businesses and the discharge of responsibilities by parties. If finding it necessary, the General Department of Customs may gather comments of related state management agencies specified in Clause 3, Article 5 of this Circular.

 

 

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            3. If results of the revaluation show that the business still satisfies the specified conditions and wishes to continue enjoying the priority regime, the General Department of Customs shall issue a decision to extend the duration of application of the priority regime to the business for subsequent 36 (thirty-six) months (made according to form No. 05/DNUT

provided in this Circular).

 

            4. The subsequent revaluations shall be conducted by the revaluating parties once every 36 months. Contents of revaluation and handling of revaluation results comply with Clauses 2 and 3 of this Article. 5. If the business no longer satisfies the conditions on prioritized

businesses, the General Department of Customs shall decide to terminate

            the application of the priority regime to this business.

 

            Article 15. Customs offices managing prioritized businesses 1. In order to create favorable conditions for prioritized businesses and avoid different ways of understanding and application, prioritized businesses shall be uniformly managed by the Post-Customs Clearance Examination Department of the General Department of Customs. 2. To assure adequate and accurate comments on and evaluation of

businesses, the General Department of Customs requests related local

            customs departments to provide information and give comments on and evaluation of these businesses’ law observance and export and import activities.

 

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