Công văn 14397/BTC-TCHQ năm 2014 xử lý vướng mắc tại Thông tư 128/2013/TT-BTC, 22/2014/TT-BTC và ghi nhãn hàng hóa do Bộ Tài chính ban hành

Dear, the Customs Department of province or city

Recently, the Ministry of Finance has received certain feedbacks from several local Customs authorities and enterprises on several difficulties relating to the implementation of the Circular No.128/2013/TT-BTC, 22/2014/TT-BTC and the labeling of imported goods as prescribed in the Decree No.89/2006/ND-CP.   In order to promptly eliminate these difficulties for enterprises as well as facilitate the importation and exportation activities in compliance with the Government’s Decree No.19/NQ-CP dated March 18, 2014 on providing key tasks and solutions to improve the business environment and enhance the national competitiveness. Before a Circular on adjusting or adapting contents specified in such Circulars is issued, the Ministry of Finance hereby provides the following instructions:

I/ Difficulties pertaining to the implementation of the Circular No.128/2013/TT-BTC:

1/ With respect to customs procedures applied to temporarily imported and re-exported merchandise:

a) With respect to applications for temporary importation and re-exportation stipulated at Point b Clause 1 and Point b Clause 2 of Article 41 of the Circular No.128/2013/TT-BTC: Upon carrying out the customs procedures for temporary importation and reexportation, the Customs agency shall not require the customs declarant to submit a photocopy of an export contract.  

b) Upon inspecting the re-exported merchandise, Customs officers must keep track of such merchandise from the initial receipt to the complete exportation, certify their completed inspection on the customs declaration (bear their full name, stamp and clearly specify the inspection date), and do not need to request the signature from the Head of the Customs Department.    

2/ With respect to customs procedures applied to the incoming or outgoing merchandise at bonded warehouses:

a) In case incoming goods are shipped from foreign countries into bonded warehouses through land or river border gates, enterprises are not required to include the bill of lading in their customs dossiers in accordance with provisions set out at Point b.4 Clause 1 Article 59 of the Circular No.128/2013/TT-BTC.

b) In case incoming goods is not shipped from a bonded warehouse as stipulated at Point b Clause 4 Article 59 of the Circular No.128/2013/TT-BTC, such goods shall be deemed as those that are not shipped from bonded warehouses into domestic destinations.  

II/ Difficulties pertaining to the implementation of the Circular No.22/2014/TT-BTC:

1/ With respect to the revocation of customs declarations consisting of erroneous items to which any adjustment is not permitted.

Where customs declarants provide incorrect information in their declarations to which any adjustment is not permitted as stipulated at Point 3 Annex II issued together with the Circular No.22/2014/TT-BTC (except for the item titled "serial numbers of means of transportation"), the new declaration in place of the revoked old declaration must be submitted.

2/ Customs procedures applied to on-the-spot exports or imports

a) Upon carrying out customs procedures for on-the-spot exports, in addition to actions to be taken in accordance with provisions set out at Point c Clause 5 Article 27 of the Circular No.22/2014/TT-BTC, the Customs Sub-department, where procedures for exportation are carried out, must notify the Customs Sub-department, where procedures for on-the-spot exportation are carried out, of the completion of procedures for on-the-spot exportation (according to the form No.01/TBXNKTC issued together with this Official Dispatch).

b) Upon carrying out customs procedures for on-the-spot exports, in addition to actions to be taken in accordance with provisions set out at Point c Clause 5 Article 27 of the Circular No.22/2014/TT-BTC, the Customs Sub-department, where procedures for exportation are carried out, is required to:

b.1) Keep a record of customs declarations for on-the-spot exports, made by importers who have completed their customs procedures and sent by the Customs Sub-department where procedures for exportation are carried out, in order to examine the time limit for their completion of customs procedures; 

b.2) With respect to exported goods subject to the physical examination, if such exported goods have already undergone that physical examination at a Customs Sub-department of exportation, the Customs Sub-department of importation shall not require the repetition of such examination. 

3/ Electronic customs procedures applied to the entry and exit of merchandise through bonded warehouses (in accordance with Clause 2 Article 30 of the Circular No.22/2014/TT-BTC):

a) With respect to incoming goods shipped into bonded warehouses from foreign countries, non-tariff zones or domestic areas, owners of goods or bonded warehouse proprietors must submit a set of following documents as an application for such shipment:  

a.1) A declaration for the shipment of goods subject to customs supervision, approved by the Customs authority where goods are dispatched, which is applicable to the declaration for the shipment of goods made by independent shippers: 01 photocopy;

a.2) List of incoming goods shipped into bonded warehouses in accordance with the form No.02/DMNKNQ issued together with this Official Dispatch: 01 original;

a.3) Other documents stipulated in the regulations set out by relevant Ministries or regulatory bodies.

b) In respect of outgoing goods shipped out of bonded warehouses for the purpose of being imported into domestic destinations or exported abroad, owners of goods or bonded warehouse proprietor must verify the number of these exported goods specified on the list of outgoing goods shipped out of bonded warehouses, according to the form No.03/DMXKNQ issued together with this Official Dispatch.

The following goods, in particular, shall not be imported into domestic destinations from bonded warehouses:

b.1) Those regulated at Point c Clause 2 Article 26 of the Decree No.154/2005/ND-CP;

b.2) Those that are required to complete customs procedures for being imported at the border gate in accordance with laws;

b.3) Those specified in the List of consumer goods or the List of goods discouraged from importation approved by the Ministry of Industry and Trade, except for goods being raw materials, machinery and equipment which are imported to serve the manufacturing and processing purpose.

c) When a good is shipped in or out of the bonded warehouse, customs officers at bonded warehouses must check the condition of customs declarations for exported goods which are applicable to goods shipped from domestic areas or non-tariff areas into bonded warehouses, or the condition of customs declarations for imported goods which are applicable to goods shipped from bonded warehouses into domestic areas on the e-customs system, and verify the number of goods shipped in or out of bonded warehouses on the List of goods.

d) Transferring the ownership of goods stored at bonded warehouses shall be carried out by owners of goods whenever the purchase and sale of goods occur as prescribed in the regulations set out in Clause 8 Article 3 of the Law on Commerce.  Bonded warehouse proprietors shall notify the Customs authority for the bonded warehouse of this transfer of ownership of goods consigned to bonded warehouses for the purpose of tracking and management.  Time limit for the storage of goods at bonded warehouses shall begin at the date of entry of goods in the bonded warehouse under the contract for warehouse lease signed between the bonded warehouse proprietor and former owner of goods.

dd) Where bonded warehouses apply information technology to the management of goods received, dispatched from or inventoried in these bonded warehouses, the List of such goods received or dispatched from bonded warehouses as already designed on the customs system shall be used to have access to the information about goods shipped in or out of warehouses and shall be then submitted to the Customs authority to complete procedures for goods receipt or dispatch through warehouses.

e) Report on the receipt, dispatch and inventory of goods at bonded warehouses:

e.1) After the exportation of goods has been verified, bonded warehouse proprietors shall bear their own responsibility for monitoring and fulfilling their obligations under the contract for warehouse lease as well as making a report on the received, dispatched or inventoried goods according to the form No.04/NXTKNQ issued together with this Official Dispatch for submission to the Customs Sub-department for warehouse management on the 5th day every month.

Where bonded warehouses use the computer software for the management of goods received or dispatched from bonded warehouses, connected with the Customs authority for the management of bonded warehouses, a report on the number of goods received, dispatched or inventoried is not needed; the Customs authority shall assume their responsibility for tracking goods on the electronic customs system.

e.2) If the number of goods in stock with reference to the report on goods received, dispatched and inventoried is suspected of being inaccurate as described in the information declaration, the Head of Customs Sub-department for the management of bonded warehouses shall make a decision on examining the actual goods in stock at these bonded warehouses.

g) Goods shipped from the import border gate to bonded warehouses, from bonded warehouses to export border gate, from this bonded warehouse to the other, from domestic areas or non-tariff zones to bonded warehouses and vice versa must follow the same customs procedures as those applied to goods that are transported and subject to the customs supervision in accordance with the provisions set out in Chapter IV of the Circular No.22/2014/TT-BTC.  

4/ With respect to the verification of goods exported through the customs supervision area

In order to confirm that goods have passed the customs supervision on the electronic customs system or on the printed customs e-declarations for exportation, Customs officers in charge of customs supervision must bear their full name, official seal and confirmation date stamped on such exportation customs declarations.

III/ Difficulties relating to the labeling of goods

It is requested that Customs Departments at cities and provinces must comply with guidelines provided in the Circular No.2598/BKHCN-Ttra dated July 22, 2014 by the Ministry of Science and Technology in response to the General Department of Customs about the labeling of imported goods. Accordingly, the consignments of imported goods subject to the physical verification, the Customs authority must check the information given in the customs declarations with the actual condition of these imported goods (including the labeling of goods origin).  Where the original labels of goods may fail to provide required information as prescribed in the Decree No.89/2006/ND-CP, Customs authorities are not entitled to take any punitive actions but owners of goods must bear their responsibility for affixing the supplementary labels before these goods are traded on the market.

The Ministry of Finance shall consult with the Customs Departments of cities and provinces for the respective implementation.   Where any difficulty arises, the Ministry of Finance should be promptly advised (through the General Department of Customs) for the purpose of making a report and seeking any specific guidance./.

Form No.01/TBXNKTC

NOTIFICATION

Re. Completing customs procedures for on-the-spot exports and/or imports

Customs Sub-department of........................................................hereby notifies:

Enterprise’s name:....................................................................................................

Address:....................................................................................................................  

Of successfully completing customs procedures for on-the-spot exports with reference to:

- The statement No...............made on date:......................................................

- At customs Sub-department of................................................................................  

The Customs Sub-department of.................herein notifies the Customs Sub-department where customs procedures for on-the-spot imports for the purpose of taking any further action and supervision./.

Form No.02/DMNKNQ

LIST OF INCOMING GOODS SHIPPED INTO BONDED WAREHOUSES

No:................,date:.............

Form No.03/DMXKNQ

LIST OF OUTGOING GOODS SHIPPED OUT OF BONDED WAREHOUSES

Form No.04/NXTKNQ

NAME OF BONDED WAREHOUSE

REPORT ON RECEIPT, DISPATCH AND INVENTORY OF GOODS AT BONDED WAREHOUSES

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