Công văn 1767/BTC-TCHQ

Respectfully to: Directors of provincial/municipal Customs Departments

Recently, the implementation of e-customs procedures has satisfied basically requirements of management and facilitate for export and import activities.  However, through review and assessment of process applied in e-customs procedures, there are some shortcomings affecting to the state management in customs for export and import goods.  Aiming to limit the aforesaid shortcomings, the Ministry of Finance guides some contents as follows:

1. On declaration and submission of customs declarations for export goods:

a. Customs declarers shall declare and submit customs declarations for export goods after having gathered export goods at locations under regulations and notified the customs agencies about the tentative time for containerization, loading goods on means of transport. Locations for gathering goods include: Border-gate areas, sea ports, international airports; ICD, bonded warehouses, CFS warehouses; locations for checking concentrated goods, locations for checking export goods at frontier; warehouses, yards for gathering export goods of enterprises already recognized to be eligible for Customs supervision by customs agencies (warehouses, yards for gathering export goods must have fences, gates, doors for locking, sealing and have camera for monitoring).

b. Declaration on locations for gathering goods: To declare locations for gathering export goods at box 29 (box of other) on customs declaration for export.

This provision shall apply to declarations arising from 01/4/2014.

2. For export goods subject to exemption of field inspection as prescribed by law, when changing border gate:

a. For export goods which are gathered at areas in customs operation scope such as: Border-gate areas, sea ports, international airports; ICD, bonded warehouses, CFS warehouses; locations for checking concentrated goods, locations for checking export goods at frontier, it is required to make a written record for handing over export goods changing border gate, Customs Sub-Departments outside border gate shall compare number of container, number of means of transport and the outer situation of means containing goods to make the written record of handing.

For export goods gathered at warehouses, yards of enterprises, enterprises shall take responsibilities for bringing goods to export border gates to present to Customs Sub-Departments of export border gate.

b. When receiving export goods changing border gate subject to exemption of field inspection over the arrived goods, the Customs Sub-Departments of border gate shall compare number of container/ number of means of transport with contents in customs dossiers, written record of handing over goods (if any) forwarded by Customs Sub-Departments outside border gates and supervise goods until all goods is exported in accordance with regulations.

Request the Directors of provincial/municipal Customs Departments to direct the affiliated Customs Sub-Departments in implementing and notifying publicly content of this official dispatch at locations of doing customs procedures in order to inform to all enterprises.