Công văn 2411/TCHQ-GSQL năm 2019 về chấn chỉnh thực hiện thủ tục hải quan, quản lý, theo dõi tờ khai xuất nhập khẩu tại chỗ do Tổng cục Hải quan ban hành

To: Customs Departments of provinces and cities.

By inspecting the E-customs V5 system, multiple on-spot export declarations that exceed 15 days from the date on which customs clearance is granted to export goods without on-spot import declarations as per the law. The cause is analyzed to stem from inadequate declaration of on-spot import and export declaration forms or untimely execution of Customs Sub-departments where import and export procedures are performed as per the law. Thus, pursuant to Article 86 of Circular No. 38/2015/TT-BTC with amendments thereto under Clause 58 Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018, General Department of Customs hereby request Directors of Customs Departments of provinces and cities to direct affiliated Customs Sub-department to:

1. Request customs officials who examine documents to fully comply with guidelines under Point a2 Clause 2 Article 7 Decision No. 1966/QĐ-TCHQ dated July 10, 2015 on declaration criteria that affect management affairs of customs authorities and request affiliated Customs Sub-departments to stringently comply with Point c2, Point d2, and Point d3 Clause 5 Article 86 Circular No. 38/2015/TT-BTC with amendments thereto under Clause 58 Article 1 Circular No. 39/2018/TT-BTC dated April 20, 2018 of Ministry of Finance. Enhance publicizing and educating on law to instruct customs declarants to perform on-spot import and export procedures as specified under Article 86 Circular No. 38/2015/TT-BTC, Clause 58 Article 1 Circular No. 39/2018/TT-BTC, information criteria according to Form No. 1 and Form No. 2 under Annex I of Circular No. 39/2018/TT-BTC and in case of domestic enterprises buying, selling and trading goods with export processing enterprises and being able to choose whether or not to adopt customs procedures as specified under Clause 1 Article 74 Circular No. 38/2015/TT-BTC with amendments thereto under Clause 50 Article 1 Circular No. 39/2018/TT-BTC dated April 20, 2018 of Ministry of Finance, export processing enterprises and domestic enterprises shall agree on performing customs procedures or not performing customs procedures.

2. Regarding on-spot export declaration forms that lack corresponding on-spot import declaration forms on the system, inspect, list, classify and proceed as follows:

a) Customs Sub-departments where on-spot import procedures are adopted shall cooperate with Customs Sub-departments where on-spot export procedures are adopted and customs declarants in inspecting to determine on-spot export declaration forms that already have their corresponding on-spot import declaration forms which cannot be identified by the system due to incorrect information declared by the customs declarants, then, on the basis of the identified cause, request the customs declarants to provide revised declaration as per the law and instruct customs declarants to comply with regulations and law for subsequent shipments.

In case customs declarants fail to provide revised declaration forms, establish risk management criteria, proceed to physically examine documents and goods of subsequent shipments from the date on which declaration revision period expires until the date on which enterprises complete declaration revision procedures. In case an enterprise no longer adopt customs procedures at a Customs Department of a province or city, the Customs Department of the province or city shall list and submit to General Department of Customs (via Risk Management Department) to establish risk management criteria and proceed to physically examine documents and goods of subsequent shipments on a nationwide scale.

In case of customs declarants that have dissolved, gone bankrupt, evaded or suspended, Customs Sub-department where import procedures are adopted shall produce list of on-spot import and export declaration forms using Form No. 1 attached to this Official Dispatch and report to Customs Departments of provinces and cities for submission to General Department of Customs (Information Technology & Customs Trade Statistics Department) for assistance via the system.

b) Customs Sub-departments where on-spot export procedures are adopted shall cooperate with Customs Sub-departments where on-spot import procedures are adopted and customs declarants in inspecting and determining that multiple on-spot export declaration forms already correspond to the same on-spot import declaration forms, then, Customs Sub-departments where import procedures are adopted shall produce list of import declaration forms that correspond to multiple export declaration forms using Form No. 2 attached to this Official Dispatch and report to Customs Departments of provinces and cities for submission to General Department of Customs (Information Technology & Customs Trade Statistics Department) for assistance via the system.

c) Customs Sub-departments where on-spot export procedures are adopted shall cooperate with Customs Sub-departments where on-spot import procedures are adopted and customs declarants in inspecting and determining that if importing enterprises fail to adopt on-spot import procedures within 15 days:

- In case parties cancel the trade, pursuant to Point d.2 Clause 1 Article 22 of Circular No. 38/2015/TT-BTC with amendments thereto under Clause 11 Article 1 Circular No. 39/2018/TT-BTC, guide importers to adopt procedures for nullifying on-spot import declaration forms and submit list of nullified declaration forms to domestic tax authorities that manage the import enterprises to examine and inspect cases of tax refund and tax deduction of enterprises.

- In case trade has been conducted and importers have received goods without performing on-spot import procedures, Customs Sub-departments where import procedures are expected to be adopted shall examine, verify whether or not the goods are being stored and not used for manufacturing or consumption without adopting on-spot import procedures and comply with regulations and law to impose tax penalties and violation penalties.

- In case importers are examined and verified to be non-existent, suspended, dissolved or gone bankrupt, Customs Sub-departments where import procedures are expected to be adopted shall cooperate with Customs Sub-departments where export procedures are adopted in making records and transferring to relevant agencies namely Counter-smuggling Investigation Department, police authorities or other relevant agencies to enable them to acknowledge and deal with acts of failing to adopt customs procedures as per the law and submitting lists of the violating enterprises using Form No. 3 attached to this Official Dispatch with their documents to General Department of Customs (via Customs Supervision and Management Department).

d) Customs Sub-departments where on-spot export procedures are adopted shall cooperate with Customs Sub-departments where on-spot import procedures are adopted and customs declarants in determining export processing enterprises that purchase goods of domestic enterprises in case domestic enterprises have completed on-spot export declaration forms and export processing enterprises are able to choose whether or not to adopt customs procedures as specified under Clause 1 Article 74 of Circular No. 38/2015/TT-BTC with amendments thereto under Clause 50 Article 1 of Circular No. 39/2018/TT-BTC, Customs Sub-departments where on-spot export procedures are adopted shall produce list of on-spot export declaration forms using Form No. 1 attached to this Circular, report to Customs Departments of provinces and cities and consolidate, submit to General Department of Customs (Information Technology & Customs Trade Statistics Department) for assistance via the system.

dd) Customs Departments of provinces and cities shall finish the inspection mentioned above before July 1, 2019, consolidate, produce reports using Form No. 4 attached to this Official Dispatch on a yearly basis, submit physical copies to General Department of Customs (Information Technology & Customs Trade Statistics Department) and submit soft copies to [email protected], the reports must be submitted before July 15, 2019.

3. After July 1, 2019, Directors of Customs Departments of provinces and cities shall be responsible to the Director General of General Department of Customs for affiliated Customs Sub-departments that allow stagnation of on-spot export declaration forms that lack corresponding on-spot import declaration forms on the system.

For your acknowledgement and implementation./.

Form 01

LIST OF ON-SPOT IMPORT AND EXPORT DECLARATION FORMS REQUESTED FOR ASSISTANCE(Attached to Official Dispatch No. 2411/TCHQ-GSQL dated April 24, 2019 of General Department of Customs)

I. Export declaration form

II. Import declaration form

Form 02

LIST OF SINGLE IMPORT DECLARATION FORMS CORRESPONDING TO MULTIPLE EXPORT DECLARATION FORMS(Attached to Official Dispatch No. 2411/TCHQ-GSQL dated April 24, 2019 of General Department of Customs)

Form 03

LIST OF NON-EXISTENT DECLARATION FORMS OR SUSPENDED, DISSOLVED OR BANKRUPT IMPORTING ENTERPRISES THUS UNABLE TO ADOPT ON-SPOT IMPORT PROCEDURES(Attached to Official Dispatch No. 2411/TCHQ-GSQL dated April 24, 2019 of General Department of Customs)

Form 04

ON-SPOT EXPORT DECLARATION FORM PROCESSING RESULTSFrom (date)……………………to (date) …………………(Attached to Official Dispatch No. 2411/TCHQ-GSQL dated April 24, 2019 of General Department of Customs)

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