Công văn 3937/TCHQ-GSQL năm 2013 hướng dẫn điểm 2 mục I công văn 8356/BTC-TCHQ do Tổng cục Hải quan ban hành

Respectfully to: Customs Departments of provinces, cities

On June 28, 2013, the Ministry of Finance promulgated official dispatch No. 8356/BTC-TCHQ, guiding on predetermination of code, value, and time limit for tax payment as prescribed in the amended Law on tax administration, relating to point 2 section I, pending the Ministry of Finance issues official guiding documents, the General Department of Customs requests Customs Departments of provinces and cities for temporary implementation as follows: 

1. Case of goods from foreign countries sent to bonded warehouses for waiting for export to other countries:

Goods owners or bonded warehouse owners (if being authorized) must open declaration of temporary import, declare tax, pay tax before warehousing goods and before putting goods out bonded warehouses, declaration of re-export must be opened.  Customs procedures for temporary export or import are performed at border-gate customs agencies; customs procedures for putting in and out bonded warehouses are performed at customs Sub-department managing bonded warehouses.

2. Case of goods from foreign countries sent to bonded warehouses for waiting for putting into inland (exclude goods not permitted to put into inland as prescribed in point b Clause 4 Article 55 of the Circular 194/2010/TT-BTC):

Goods owners or bonded warehouse owners (if being authorized) must present contract of renting bonded warehouses with terms provided for goods sent to bonded warehouses for waiting for import in Vietnam or  enclose a official dispatch in which commit that goods sent to bonded warehouses for waiting for putting into inland; Directors of customs sub-department managing bonded warehouses shall, base on the  bonded warehouse business operation of warehouse owners and nature of commodities (goods being raw materials, supplies, machines, equipment which are put from foreign countries and  sent to bonded warehouses for waiting for import or putting into inland market for processing, production), decide to do customs procedures  for sending goods into bonded warehouses for  waiting for import in inland and to not do procedures for re-export to other countries.

This official dispatch will cease to be effective when the Ministry of Finance issues the guiding official dispatch.

The General Department of Customs notifies Customs Departments of provinces and cities for implementation and timely reporting on arising problems, if any.

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