Thông tư 183/2012/TT-BTC

THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 183/2012/TT-BTC

Hanoi, October 25, 2012

FOR THE MINISTER OF FINANCE
DEPUTY MINISTER




Do Hoang Anh Tuan

Criterion

Contents guided specifically

Upper left corner of declaration

The customs declarants declare name of Customs Departments and Customs Sub-Departments of bonded warehouses where registering declaration.

The central part of declaration

- Declaration number, date of registration: Being ordinal number of declaration for daily goods entering, exiting bonded warehouses at each Customs Sub-Department issued by automatic system or according to ordinal number recording in logbook of declaration registration (in case not yet had management software).

- This item must present fully declaration number, code of Customs Sub-Department registering in order: Declaration number/ KNQ/ code of Customs Sub-Department registering declaration and date when customs officers register declaration.

- Quantity of Annex declaration: Being quantity of Annexes together with declaration (in case cargo having over 6 itemts)

Upper right corner of declaration

The customs officers registering declaration for import goods sign, seal their stamp.

A- Part for the customs declarants for goods entering warehouse

Box No.1

The hirers of bonded warehouse: Declaring fully name, address, telephone number and tax code (if any) of hirers of bonded warehouse.

Box No.2

The owners of bonded warehouse/ address of bonded warehouse: Declaring fully name of owner of bonded warehouse and address of bonded warehouse according to decision on establishment of bonded warehouses by the General Department of Customs.

Box No.3

Contract of hiring bonded warehouse: Number / date / period: Declaring fully number, date, and effective time limit of contract hiring bonded warehouse

Box No.4

Permit: Number / date / period: Declaring number, date, and effective time limit of permit allowed by competent agencies to send bonded warehouses for some or items as prescribed to have permit of sending bonded warehouses.

Box No.5

Means of transportation: The customs declarants declare name of ships, flight number, train number, symbol number and date of arrival of means of transportation carrying import goods from foreign country into Vietnam under forms of transportation by seaway, airway, railway, roadway.

Box No.6

Bill of lading / customs declaration / number /  date:

- Declaring number, date of bill of lading or transport voucher issued by transporter; or:

- Declaring number, type code, date of customs declaration for export goods sent in bonded warehouses or goods moved to bonded warehouses from other bonded warehouses.

Box No.7

Place loading goods: Declaring name of port, place (being agreed in commercial contract or indicated in bill of lading) where goods are loaded on means of transportation in order to move to Vietnam or location in inland where goods transferred to bonded warehouses.

Box No.8

Entry checkpoint: Declaring name of port, checkpoint, airport, rail station where goods are moved to bonded warehouses.

Box No.9

Export country: Declaring national code, territorial region where at there goods are moved to Vietnam (the place where goods are sold finally in order to come Vietnam) as prescribed in ISO 3166. For goods from domestic entering bonded warehouses, declared as "VN"

Box No.10

Original currency code: Declaring code of currency used for payment (original currency) of item sent to bonded warehouses, applying currency code in conformity with ISO 4217 (example USA dollar is “USD”)

Box No.11

Description of goods:

- Declaring clearly name of goods, description of goods according to set of documents for goods entering bonded warehouses.

- In case cargo has over 6 items, method of declaration for this criterion as follows: 

+ On customs declaration:  “According to Annex declaration”.

+ On Annex declaration: Declaring clearly name, description of each item.

For cargo has many details, items (example: entire devices, synchronous devices) enterprises declare common name of cargo on declaration and make detail of list (not required to declare on Annex).

Box No.12

HS code:

- Declaring HS code classifying goods based on list of export and import goods of Vietnam promulgated by the Minister of Finance

- In case cargo has over 6 items, method of declaration for this criterion as follows:

a. On customs declaration:  Not required to declare anything.

 b. On Annex declaration: Declaring clearly HS code of each item.

Box No.13

Country of origin:

- Declaring national code, territorial region where at there goods are manufactured (produced) out as prescribed in ISO 3166.

- In case cargo has over 6 items, method of declaration in this box is implemented as guided in box No.12.

Box No.14

Quantity

- Declaring quantity, volume or weight of each item in cargo in conformity with measurement unit in box No.15.

- In case cargo has over 6 items, method of declaration in this box is implemented as guided in box No.12.

Box No.15

Measurement unit:

- Declaring name of measurement unit of each item (example: Meter, kg, etc) as prescribed in list of export, import goods. 

- In case cargo has over 6 items, method of declaration in this box is implemented as guided in box No.12.

Box No.16

Original currency value:

- Declaring original currency value of each import item.

- In case cargo has over 6 items, method of declaration in this box is implemented as follows:

+ On customs declaration:  Declaring total original currency value of items declared on Annex declaration

+ On Annex declaration: Declaring original currency value of each item.

Box No.17

Container number: Applying for goods transported by container and must declare number of each container.

In case there are over 5 containers, in this box, declaring total of container, number of each container is declared on Annex declaration

Box No.18

Weight (kg): Declaring total net weight of cargo

Box No.19

Quantity of packages: Declaring total quantity of packages of cargo.

Box No.20

Transport registration:

a) Expected period for transport: Declaring clearly date, hour beginning transport and ending transport;

b) Line: Declaring route according national road lines where means of transportation passing. Example: Goods transporter from entry checkpoint (box No.8): Ve pagoda – Hai Phong to location of bonded warehouse (box No.2): Yen Phong – Bac Ninh industrial zone are declared as follows: National road 5 – National road 1A

c) Type of means of transportation: Declaring clearly type of means of transportation, example:  Automobile, tractor, etc

Box No.21

Voucher enclosed: Declaring types of voucher enclosed of cargo entering bonded warehouses and declaring clearly quantity, version of each type of vourcher

Box No.22

The customs declarants (being hirers of warehouse or owner of bonded warehouses if being authorized by hirer) write date of declaration, sign for confirmation, write clearly full name, title and seal their stamp on declaration.

B. Part for customs agencies

Box No.23

Confirmation for goods entering bonded warehouses: The customs officers of bonded warehouses shall confirm about: Time when goods are entered in warehouse, quantity of goods entered in warehouse, situation of goods entered in warehouse and sign, seal their stamp after goods have been entered in bonded warehouses.

Box No.24

Customs fee: In order to stick customs fee stamp or write the number, date of customs fee receipts.

Box No.25

Confirmation for extension of period sending in bonded warehouses:

After accepted by competent persons to extend period for goods to send in bonded warehouses, customs officers of bonded warehouses write information on number of official dispatch requesting for extension, time of extension and sign, seal their stamp.

C. Part of monitoring for goods exiting bonded warehouses

Box No.26

Day of ex-warehousing: Being day when the customs declarants declare for goods exiting bonded warehouses. If number of ex-warehousing times is more than 04 times, the customs declarants use Annex on monitoring for goods exiting bonded warehouses in order to declare.

Box No.27

Name of goods: Declaring as guided in box No.11.

Box No.28

Quantity Declaring as guided in box No.14.

Box No.29

Accumulation: Declaring clearly quantity of remaining goods in bonded warehouses after ex-warehouse.

Box No.30

Importing country: Declaring national code, territorial region where at there goods are moved to bonded warehouses applied as provisions in ISO 3166.

Box No.31

Exit checkpoint / import declaration: Declaring checkpoint where goods passing in order to go abroad; if goods are transferred to other bonded warehouses or imported in inland, declaring number, date of declaration for entering warehouse or import

Box No.32

Registration of checkpoint transfer (lines, time, means of transportation): Declaring as guided in box No.20.

Box No.33

The customs declarants sign, seal their stamp: Declaring as guided in box No.22.

Box No.34

Customs officers confirm ex-warehousing:  After cargo exiting bonded warehouse, customs officers supervising warehouse write date, sign, seal their stamp.

Box No.35

Confirming for goods coming exit checkpoint:

The customs officers of bonded warehouses based on confirmation of customs officers of exit checkpoint and ex-warehousing sheet to confirm

Box No.36

Other notes of customs:  The customs officers of bonded warehouses write matters need pay attention (if any) for cargo sent in bonded warehouses

Box No.37

Liquidity for goods entering, exiting bonded warehouses:

After the final cargo being exiting bonded warehouses, based on result of confirmation for goods coming exit checkpoint in box No.35, the customs officers confirm liquidity on declaration, and sign, seal their stamp and write clearly date