Công văn 10645/BTC-TCHQ

Respectfully to: The provincial/municipal Customs Departments of provinces and cities

In furtherance of Directive 23/CT-TTg dated September 07, 2012, of the Prime Minister, on the enhancement of state management of the business of temporary import for re-export, transit, and bonded warehouses; the official dispatch No. 6520/VPCP-KTTH dated August 06, 2013, of the Governmental Office, informing directive opinions of Deputy Prime Minister Hoang Trung Hai, on goods sent to bonded warehouses, the Ministry of Finance directs the provincial/municipal Customs Departments to implement one of the following contents:

1/ Regarding customs procedures:

Customs procedures for goods put in and out bonded warehouses shall comply with provisions in Decree No. 154/2005/ND-CP and guide in Article 55 of the Circular No. 194/2010/TT-BTC dated December 06, 2010, of the Ministry of Finance.   Particularly commodities such as wines, beers, cigar, cigarette and frozen food sent to bonded warehouses for exporting to other countries through the North border provinces, procedures shall comply with the Circular No. 05/2013/TT-BCT dated February 18, 2013, of the Ministry of Industry and Trade and Circular No. 59/2013/TT-BTC dated May 08, 2013, of the Ministry of Finance.   

In addition to, the Ministry of Finance requests the provincial/municipal Customs Departments to direct Customs Sub-Departments managing bonded warehouses:

a) Goods transported from foreign countries to bonded warehouses must be inspected practically; the Directors of the Bonded-Warehouse Management Departments shall decide the inspection form and extent; the recording result of goods practical inspection shall be made according to the form of a slip to record inspection results promulgated together with the Circular No. 15/2012/TT-BTC dated February 08, 2012, of the Ministry of Finance and kept together with customs dossier.

b) The certification of goods transported to export border-gate and liquidity of declaration of goods put in and out bonded warehouses must base on minutes of handing over goods of border gate transfer and list of export goods transported from bonded warehouses to the export border gate with certification of customs agency of export border gate.

2/ Regarding of tax administration policy:

To request the provincial/municipal Customs Departments to comply with provisions on the law on tax administration; Law on export tax and import tax; other relevant tax law and documents guiding for implementation.

3/ Management of bonded-warehouse activities:

In order to ensure the strict supervision of goods and means of transport which are put in, put out, stored and preserved in bonded warehouses, as well as implementation of services in bonded warehouses, the Ministry of Finance request the provincial/municipal Customs Departments:

a) To assign an officer for 24/7 supervision over all activities of bonded warehouses.

b) To request owners of bonded warehouses for reasonable arrangement of areas containing goods in bonded warehouses according to each declaration of goods put in and out bonded warehouses at each separate position; not sharing a same position with goods of various declarations.

c) To review bonded warehouses which operate with bad effectiveness or fail to operate and report them to General Department for issuing decision on operational termination according to regulations.

4/ To assign the General Department of Customs in directing the enhancement of customs inspection and supervision for goods transported from bonded warehouses to the export border gates, ensuring the strict management of goods from time of putting out bonded warehouses until such goods are practically exported from Vietnam’s territory.

This official dispatch replaces content of regulation on goods sent to bonded warehouses for temporary import for re-export payable relevant taxes stated in point 2 part I of official dispatch No. 8356/BTC-TCHQ dated June 28, 2013 and replaces point 2 of official dispatch No. 8909/BTC-TCHQ dated July 10, 2013, of the Ministry of Finance.

The Ministry of Finance requests the provincial/municipal Customs Departments for studying and carrying out implementation. Any problems arising in the course of implementation should be summed up and reported to the Ministry of Finance (the General Department of Customs) for specific guidance.