Customs procedures are the contents of the work that customs procedures and customs personnel must comply with the law for those of customs procedures to export or import, exit, entry or transit.
SUBJECT TO CUSTOMS PROCEDURES
CUSTOMS PROCEDURES
When carrying out customs procedures, customs declaration submitted to the customs authorities of customs dossiers include the following documents: For exports:
Depending on specific cases below, the customs records are adding the following documents:
For imported goods:
Depending on specific cases below, the customs dossier adds the following documents :
LOCATION OF CUSTOMS PROCEDURES Location of customs procedures is gate customs offices, customs offices outside the gate. In necessary cases, the actual inspection of goods export and import can be done at other places by the General Department of Customs. Detailed regulations at:
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Guide to declare customs declarations
Criteria 1: The Export-Code
Full name and address of the export business, including phone and fax numbers
- For export declarations: record number of registered export enterprises by the provincial customs department, city level. If the exporter is not an individual, fill in the code.
- For import goods declaration forms: not fill in the code.
Criteria 2: The importer - code soGhi full name and address of the business / personal imports, including phone and fax numbers
- For import goods declaration forms: record number of businesses registered by the Department of Customs Import provincial-level city. If the importer is an individual, not fill in the code.
- For export declarations: not fill in code
Criteria 3: The Trust - Video
- List the full name and business address of the photographer / personal mandate, including telephone and fax number (if any).
- Record number of registered enterprises entrusted by the provincial customs department, city level. If a trust is a foreign enterprise (without business registration in Vietnam) or individual shall not fill in the code.
Criteria 4: Transportation
Record type of transport (air, sea, road and rail) cargo imported from overseas to Vietnam or cargo from Vietnam to foreign countries.
Criteria 5: Names and numbers of vehicles
Enter the name of ship, flight number, number of railway transport cargo imported from Vietnam to foreign countries. This criteria is not stated if the shipment is transported by road.
Criteria 6: Departure Date / Date
Date of departure vehicles for export goods, on means of transport for goods imported to
Criteria 7: Number of lading
Number, date, month and year of lading (B / L) or transportation vouchers worth replacing B / L, value delivery from the carrier. Do not use this criteria if the export declaration.
Criteria 8: Port and place of loading
- For export declarations: the port name, location where goods are loaded onto transport means, coded pressure port in accordance with ISO (LOCODE). Where the location of loading may be granted under the ISO code, the only criteria to enroll in this
- For import declarations, the port name, place of loading in foreign trade contracts (if any)
Criteria 9: Port, place of discharge
- For import goods declaration forms: port name, location where goods are unloaded from vehicles. port of application code in accordance with ISO (LOCODE). Where discharge locations have not been issued by ISO, write code on the criteria for these sites.
- For export declarations, the port name, place of discharge under foreign trade contracts
(If any)
Criteria 10: Number of licenses / date of issue / expiration date
Enter the contract documents or approved quotas for import and export plans of the Ministry of Commerce, Ministries of other functions (if any), date of issue and period of validity of documents. ISO Standard codes apply in writing term (five-month-day).
Criteria 11: Number of contracts per day for
Number and date of signing lots of foreign trade export / import (purchase contract, contracts, contract sales agents ..)
Criteria 12: Customs border
Enter the name of the customs border units and the provincial customs unit name, TP (TD: Customs Port KV1 Saigon, Ho Chi Minh City Customs Department) where the owner will register the customs declaration forms and procedures customs for shipment.
Criteria 15: Type
Check the appropriate box to type: export, import, trading, investment, outsourcing ...
M: Imports of goods temporarily imported for re-export, check the boxes to import and TN-TX. Imported raw materials for production of processed goods in the boxes, then mark the import and processing
O space is used as the guidance of the General Department of Customs
Criteria 16: Exporting country
Enter the name of the country from which goods are transferred to Vietnam (where the goods are finally sold to Vietnam). ISO country code in the application of these criteria for declaration of imported goods
Note: the water bearer which goods transit through it.
Criteria 17: Importing country
Enter the name of which the goods were imported into (where the cargo will be moved to under the agreement between the buyer and seller for the purpose of which exports were loaded on means of transport in Vietnam). ISO country code for the application of these criteria for declaration of export goods
Note: No names of goods that transit through
18 criteria: delivery conditions
Specify the place of delivery conditions mutually agreed to buy and sell (TD: CIF Ho Chi Minh
Criteria 19: Number of items
Write the total number of items in the shipment of the customs declaration is declared.
Criteria 20: Payment Method
Specify method of payment for shipment agreed upon in foreign trade contracts (TD: L / C, DA, DP, TTR or barter ...)
Criteria 21: Yuan currency payment
Coding of the currency used for payment as agreed in the foreign trade contracts. currency code applicable in accordance with ISO (TD: Pranc the FRF France; U.S. dollar is USD ...)
22 criteria: tax rates
Burn rate between the currency unit of currency in Vietnam to apply for tax (under current regulations at the time of customs declarations) Vietnam Dong
Criteria 23: Name
- Specify the goods under foreign trade contracts, LC, invoices ...
- In case of consignments from two or more items to be filled in this criterion as follows:
+ On the customs declaration: Record the name of the consignment general overview and appendix written declaration or declarations Appendix
+ On the declaration annex: the name of each item
Criteria 24: HS Code. VN
- Write code for the list of goods import and export goods of Vietnam (HS.VN) by the General Statistics Office issued
- In case of consignments from two or more items to be filled in this criterion as follows:
+ On the customs declaration: not write anything
+ On the declaration annex: coding each item
Criteria 25: Origin
- Enter the name of the country where the goods are manufactured (production) out. Based on the certificate of origin regulations, contractual agreements and other documents relating to the shipment.applicable provisions of ISO country codes
- For export goods, these criteria can not write
- In case of consignments from two or more items to be filled in this criterion as follows:
+ On the customs declaration: not write anything
+ On the appendix declaration: name the country of origin of each item.
Criteria 26: Quantity and Unit
- List the quantity of each item of export / import (under section names in criteria 23) and unit of the goods (M: m, kg ...) agreed in the contract (but must be consistent with the standard unit of measurement that the State of Vietnam has recognized)
- In case of consignments from two or more items to be filled in this criterion as follows:
+ On the customs declaration: Do not write anything
+ On the declaration Appendix: List the number and unit of each commodity
Criteria 27: Application Exchange
The price of a unit of goods (according to the criteria unit 26) in the currency stated in criterion 21 (original currency), based on agreements in foreign trade contracts, invoices, L / C .
Purchase contract by the mode of deferred payment, purchase price, the price stated in the sales contract, including interest payable, the unit shall be determined by purchase price, sale price minus (-) the interest rate payable under purchase contract.
In case of consignments from two or more items to be filled in this criterion as follows:
- On the customs declaration: not write anything
- The declaration Appendix: The price of a unit of goods in foreign currency
Unit price of exported goods, including raw material + labor
Criteria 28: The value of currency
Priced in the original currency import and export of each commodity, as a result of the multiplication (x) the amount (criteria 26) and unit of currency (criterion 27): quantity x unit price currency + currency value
In case of consignments from two or more items to be filled in this criterion as follows:
- On the customs declaration: the total value of the currency declaration name items Appendix declaration.
- In annex declarations: Record currency value of each item.
29 criteria: type of tax - the tax code
Surcharges and taxes that import and export goods must be stated in the customs declaration form available. Pursuant to its tariff to export the current record number corresponding to the nature, structure and function of each commodity in the 23 criteria for each type of tax surcharges.
In case of consignments from two or more items to be filled in this criterion as follows:
- On the customs declaration: not write anything
- Appendix On declaration: write the instructions above
Criteria 30: Amount
Record number of each item of each code in the 29 criteria. Recorded only when the import export tax.
In case of consignments from two or more items, write this on the following criteria:
- On the customs declaration: not write anything
- Appendix On declaration: write the instructions above
Criteria 31: Unit price calculation (VND)
Priced at a unit of goods calculated at 26 criteria in Vietnam dong, used to calculate taxes. Recorded only when the import export tax. The determination of unit price calculation based on the provisions of legal documents by the State agencies competent to promulgate effective at the opening of the customs declaration. (There is a circular 82/1997 / TT-BTC and Decision A/1998/QD-BTC 590)
Calculation methods to determine the following:
For the shipment of goods or taxable value must be applied according to the minimum price, the unit price of the taxable item is recorded in the minimum price by the competent state authorities.
For cases not applicable minimum price:
- For export goods: if the single currency prices are prices FOB or DAF (for goods exported through land borders) is calculated by the formula:
- Purchase price = unit price calculation currency (criterion 27) x tax rate (criterion 22). If the single currency prices are not FOB or DAF, based on unit prices ngyen currency and other relevant factors such as insurance, freight ... recorded on the documents or the provisions of the House competent authorities to calculate the price FOB or DAF, then calculate the unit price calculation.
- For import goods: If the single currency is the CIF price or the price of DAF (for goods imported via land borders) is calculated as follows: Purchase price = Purchase price tax in original currency (criterion 27) x tax rates (criterion 22). If the unit price is not the original currency CIF or DAF, based on unit prices in original currency and other relevant factors such as insurance, freight ... recorded on the documents or the provisions of the House competent authorities to calculate the CIF price or DAF, thereby calculating the dutiable value.
In case of consignments from two or more items to this recording criteria as follows:
- On the customs declaration: not write anything
- Appendix On declaration: write the instructions above.
Criteria 32: Dutiable value
For export taxes, import duties: recording each item's value in units of money in Vietnam. The calculation formula: taxable value = export or import volume (criterion 30) x unit price calculation (criterion 31).
For value added tax (VAT) and excise tax: taxable value or special consumption is the sum of the dutiable value of export and import taxes to be paid once the goods. The calculation formula: The taxable value or special consumption = imports dutiable value + import duty payable (in criterion 34)
For additional fees: is the dutiable value of imported goods.
In case of consignments from two or more items to be filled in this criterion as follows:
- On the customs declaration: not write anything
- Appendix On declaration: write the instructions above
Criteria 33: Tax rate
Record tax rate corresponding to the number of criteria determined by the Tariff 29, said surcharges related to the tax base.
In case of consignments from two or more items to be filled in this criterion as follows:
- On the customs declaration: not write anything
- Appendix On declaration: write the instructions above
Criteria 34: Amount payable
Record export import tax, VAT, special consumption and surcharge payable (referred to as taxes), the result calculated from the parameters at 32 and 33 criteria.
The calculation formula: The amount to be paid (of each type of tax and surcharges) = taxable value (of each type of tax and surcharges) x tax rate '(%)
In case of consignments from two or more items to be filled in this criterion as follows
- On the customs declaration: write the total number of each type of tax and surcharge (plus appendices on the customs declaration) in the box for taxes, including surcharges.
- Appendix On declaration: write the instructions above
Write the total amount in figures and words
Criteria 37: Documentation accompanying
Lists all documents related to shipments must be accompanied by customs declaration to be submitted to customs authorities as prescribed.
Criteria 38: Owners or persons authorized to sign the warrant and
Goods owner / authorized person as stated on customs declaration, signature and stamp their name and be responsible for the contents of the declaration and calculation results related to the declaration on the declaration and Appendix declaration (if any). Owner of a specified number of individual, date and place of issuance of identity cards and business registration certificate.
CUSTOMS PROCEDURES FOR GOODS EXPORT AND IMPORT TRADE
Full name and address of the export business, including phone and fax numbers
- For export declarations: record number of registered export enterprises by the provincial customs department, city level. If the exporter is not an individual, fill in the code.
- For import goods declaration forms: not fill in the code.
Criteria 2: The importer - code soGhi full name and address of the business / personal imports, including phone and fax numbers
- For import goods declaration forms: record number of businesses registered by the Department of Customs Import provincial-level city. If the importer is an individual, not fill in the code.
- For export declarations: not fill in code
Criteria 3: The Trust - Video
- List the full name and business address of the photographer / personal mandate, including telephone and fax number (if any).
- Record number of registered enterprises entrusted by the provincial customs department, city level. If a trust is a foreign enterprise (without business registration in Vietnam) or individual shall not fill in the code.
Criteria 4: Transportation
Record type of transport (air, sea, road and rail) cargo imported from overseas to Vietnam or cargo from Vietnam to foreign countries.
Criteria 5: Names and numbers of vehicles
Enter the name of ship, flight number, number of railway transport cargo imported from Vietnam to foreign countries. This criteria is not stated if the shipment is transported by road.
Criteria 6: Departure Date / Date
Date of departure vehicles for export goods, on means of transport for goods imported to
Criteria 7: Number of lading
Number, date, month and year of lading (B / L) or transportation vouchers worth replacing B / L, value delivery from the carrier. Do not use this criteria if the export declaration.
Criteria 8: Port and place of loading
- For export declarations: the port name, location where goods are loaded onto transport means, coded pressure port in accordance with ISO (LOCODE). Where the location of loading may be granted under the ISO code, the only criteria to enroll in this
- For import declarations, the port name, place of loading in foreign trade contracts (if any)
Criteria 9: Port, place of discharge
- For import goods declaration forms: port name, location where goods are unloaded from vehicles. port of application code in accordance with ISO (LOCODE). Where discharge locations have not been issued by ISO, write code on the criteria for these sites.
- For export declarations, the port name, place of discharge under foreign trade contracts
(If any)
Criteria 10: Number of licenses / date of issue / expiration date
Enter the contract documents or approved quotas for import and export plans of the Ministry of Commerce, Ministries of other functions (if any), date of issue and period of validity of documents. ISO Standard codes apply in writing term (five-month-day).
Criteria 11: Number of contracts per day for
Number and date of signing lots of foreign trade export / import (purchase contract, contracts, contract sales agents ..)
Criteria 12: Customs border
Enter the name of the customs border units and the provincial customs unit name, TP (TD: Customs Port KV1 Saigon, Ho Chi Minh City Customs Department) where the owner will register the customs declaration forms and procedures customs for shipment.
Criteria 15: Type
Check the appropriate box to type: export, import, trading, investment, outsourcing ...
M: Imports of goods temporarily imported for re-export, check the boxes to import and TN-TX. Imported raw materials for production of processed goods in the boxes, then mark the import and processing
O space is used as the guidance of the General Department of Customs
Criteria 16: Exporting country
Enter the name of the country from which goods are transferred to Vietnam (where the goods are finally sold to Vietnam). ISO country code in the application of these criteria for declaration of imported goods
Note: the water bearer which goods transit through it.
Criteria 17: Importing country
Enter the name of which the goods were imported into (where the cargo will be moved to under the agreement between the buyer and seller for the purpose of which exports were loaded on means of transport in Vietnam). ISO country code for the application of these criteria for declaration of export goods
Note: No names of goods that transit through
18 criteria: delivery conditions
Specify the place of delivery conditions mutually agreed to buy and sell (TD: CIF Ho Chi Minh
Criteria 19: Number of items
Write the total number of items in the shipment of the customs declaration is declared.
Criteria 20: Payment Method
Specify method of payment for shipment agreed upon in foreign trade contracts (TD: L / C, DA, DP, TTR or barter ...)
Criteria 21: Yuan currency payment
Coding of the currency used for payment as agreed in the foreign trade contracts. currency code applicable in accordance with ISO (TD: Pranc the FRF France; U.S. dollar is USD ...)
22 criteria: tax rates
Burn rate between the currency unit of currency in Vietnam to apply for tax (under current regulations at the time of customs declarations) Vietnam Dong
Criteria 23: Name
- Specify the goods under foreign trade contracts, LC, invoices ...
- In case of consignments from two or more items to be filled in this criterion as follows:
+ On the customs declaration: Record the name of the consignment general overview and appendix written declaration or declarations Appendix
+ On the declaration annex: the name of each item
Criteria 24: HS Code. VN
- Write code for the list of goods import and export goods of Vietnam (HS.VN) by the General Statistics Office issued
- In case of consignments from two or more items to be filled in this criterion as follows:
+ On the customs declaration: not write anything
+ On the declaration annex: coding each item
Criteria 25: Origin
- Enter the name of the country where the goods are manufactured (production) out. Based on the certificate of origin regulations, contractual agreements and other documents relating to the shipment.applicable provisions of ISO country codes
- For export goods, these criteria can not write
- In case of consignments from two or more items to be filled in this criterion as follows:
+ On the customs declaration: not write anything
+ On the appendix declaration: name the country of origin of each item.
Criteria 26: Quantity and Unit
- List the quantity of each item of export / import (under section names in criteria 23) and unit of the goods (M: m, kg ...) agreed in the contract (but must be consistent with the standard unit of measurement that the State of Vietnam has recognized)
- In case of consignments from two or more items to be filled in this criterion as follows:
+ On the customs declaration: Do not write anything
+ On the declaration Appendix: List the number and unit of each commodity
Criteria 27: Application Exchange
The price of a unit of goods (according to the criteria unit 26) in the currency stated in criterion 21 (original currency), based on agreements in foreign trade contracts, invoices, L / C .
Purchase contract by the mode of deferred payment, purchase price, the price stated in the sales contract, including interest payable, the unit shall be determined by purchase price, sale price minus (-) the interest rate payable under purchase contract.
In case of consignments from two or more items to be filled in this criterion as follows:
- On the customs declaration: not write anything
- The declaration Appendix: The price of a unit of goods in foreign currency
Unit price of exported goods, including raw material + labor
Criteria 28: The value of currency
Priced in the original currency import and export of each commodity, as a result of the multiplication (x) the amount (criteria 26) and unit of currency (criterion 27): quantity x unit price currency + currency value
In case of consignments from two or more items to be filled in this criterion as follows:
- On the customs declaration: the total value of the currency declaration name items Appendix declaration.
- In annex declarations: Record currency value of each item.
29 criteria: type of tax - the tax code
Surcharges and taxes that import and export goods must be stated in the customs declaration form available. Pursuant to its tariff to export the current record number corresponding to the nature, structure and function of each commodity in the 23 criteria for each type of tax surcharges.
In case of consignments from two or more items to be filled in this criterion as follows:
- On the customs declaration: not write anything
- Appendix On declaration: write the instructions above
Criteria 30: Amount
Record number of each item of each code in the 29 criteria. Recorded only when the import export tax.
In case of consignments from two or more items, write this on the following criteria:
- On the customs declaration: not write anything
- Appendix On declaration: write the instructions above
Criteria 31: Unit price calculation (VND)
Priced at a unit of goods calculated at 26 criteria in Vietnam dong, used to calculate taxes. Recorded only when the import export tax. The determination of unit price calculation based on the provisions of legal documents by the State agencies competent to promulgate effective at the opening of the customs declaration. (There is a circular 82/1997 / TT-BTC and Decision A/1998/QD-BTC 590)
Calculation methods to determine the following:
For the shipment of goods or taxable value must be applied according to the minimum price, the unit price of the taxable item is recorded in the minimum price by the competent state authorities.
For cases not applicable minimum price:
- For export goods: if the single currency prices are prices FOB or DAF (for goods exported through land borders) is calculated by the formula:
- Purchase price = unit price calculation currency (criterion 27) x tax rate (criterion 22). If the single currency prices are not FOB or DAF, based on unit prices ngyen currency and other relevant factors such as insurance, freight ... recorded on the documents or the provisions of the House competent authorities to calculate the price FOB or DAF, then calculate the unit price calculation.
- For import goods: If the single currency is the CIF price or the price of DAF (for goods imported via land borders) is calculated as follows: Purchase price = Purchase price tax in original currency (criterion 27) x tax rates (criterion 22). If the unit price is not the original currency CIF or DAF, based on unit prices in original currency and other relevant factors such as insurance, freight ... recorded on the documents or the provisions of the House competent authorities to calculate the CIF price or DAF, thereby calculating the dutiable value.
In case of consignments from two or more items to this recording criteria as follows:
- On the customs declaration: not write anything
- Appendix On declaration: write the instructions above.
Criteria 32: Dutiable value
For export taxes, import duties: recording each item's value in units of money in Vietnam. The calculation formula: taxable value = export or import volume (criterion 30) x unit price calculation (criterion 31).
For value added tax (VAT) and excise tax: taxable value or special consumption is the sum of the dutiable value of export and import taxes to be paid once the goods. The calculation formula: The taxable value or special consumption = imports dutiable value + import duty payable (in criterion 34)
For additional fees: is the dutiable value of imported goods.
In case of consignments from two or more items to be filled in this criterion as follows:
- On the customs declaration: not write anything
- Appendix On declaration: write the instructions above
Criteria 33: Tax rate
Record tax rate corresponding to the number of criteria determined by the Tariff 29, said surcharges related to the tax base.
In case of consignments from two or more items to be filled in this criterion as follows:
- On the customs declaration: not write anything
- Appendix On declaration: write the instructions above
Criteria 34: Amount payable
Record export import tax, VAT, special consumption and surcharge payable (referred to as taxes), the result calculated from the parameters at 32 and 33 criteria.
The calculation formula: The amount to be paid (of each type of tax and surcharges) = taxable value (of each type of tax and surcharges) x tax rate '(%)
In case of consignments from two or more items to be filled in this criterion as follows
- On the customs declaration: write the total number of each type of tax and surcharge (plus appendices on the customs declaration) in the box for taxes, including surcharges.
- Appendix On declaration: write the instructions above
Write the total amount in figures and words
Criteria 37: Documentation accompanying
Lists all documents related to shipments must be accompanied by customs declaration to be submitted to customs authorities as prescribed.
Criteria 38: Owners or persons authorized to sign the warrant and
Goods owner / authorized person as stated on customs declaration, signature and stamp their name and be responsible for the contents of the declaration and calculation results related to the declaration on the declaration and Appendix declaration (if any). Owner of a specified number of individual, date and place of issuance of identity cards and business registration certificate.
CUSTOMS PROCEDURES FOR GOODS EXPORT AND IMPORT TRADE
(Issued together with Decision No. 874 / QD-GDC on 15/05/2006)
Step 1: To receive the dossiers, the preliminary examination, registration declaration and decide form and level of inspection:
The work of this step include:
1. Enter the tax identification number of export enterprises to test conditions for enterprise open declaration of the system (which is not enforced) and a grace period of tax inspection, tax guarantee;
1.1. If no declaration is registered, the notification request form for professional declarer knows the reason which is not allowed to register the declaration;
1.2. If the declaration is registered, shall conduct a preliminary examination of customs dossiers (comply with the provisions of Point III, Section I, Part B of Circular 112/2005/TT-BTC). If the file is a valid declaration to enter information into the computer system:
a. Where the receiving records manually (paper file), then enter your information on the customs declaration, declaration of the value and other relevant information (if any). Where flow records are printed in green tax "voucher amount to be collected according to regulations.
b. Where the customs declaration received by electronic media (floppy disk, transmitted over the network ...), the updated data into the computer system and other relevant information (if any);
2. After entering the information into the computer, information is automatically processed (according to the program risk management systems) and give the form order, inspection level.
Form order, inspection level, including a number of specific criteria in the form attached, with three different levels (levels 1, 2 and 3 respectively green, yellow, red).
- Level (1): free the detailed inspection records, exempt from actual inspection of goods (green channel);
- Level (2): detailed inspection records, exempt from actual inspection of goods (gold thread);
- Level (3): detailed inspection records and inspection of cargo (red channel).
Form order, inspection level of level (3) (red channel) with three levels of inspection (carried out in accordance with Circular 112/2005/TT-BTC) as follows:
+ Level (3). A: Check all shipments;
+ Level (3). B: 10% Inspection of the consignment, if no violation is detected, the end of the inspection, if detecting any violations, which continued until the test concluded the level of violation .
+ Level (3). C: Check to 5% of actual shipment, if not detected violation, the end of the inspection, if detecting any violations, will continue testing until the extent of their conclusions violations.
3. The case of the proposed form and level of inspection:
3.1. For the Customs Department, where the computer can not meet the automatic classification of employees receiving the records based on criteria for classifying enterprises (enterprises have well observed the customs law, business repeatedly violated the law on customs), commodity policy, other information ...proposal forms, and check the level recorded in the appropriate boxes on the form order, inspection level (being printed) and transfer the customs dossiers and form order, inspection level for Sub-Department leaders to review the decision.
3.2. For those cases identified computer forms, check on the command level, but customs officers noticed the determination of the computer is not accurate because the information at the time of system procedures computers are not fully integrated (note the information on commodity policy and priority of goods subject to customs procedures ...), the timely proposal form, another level of control by recorded in the appropriate boxes on the form order, inspection level, stated reasons for the amendments to the order and transfer the customs dossiers and form order, inspection level to the head of Department for consideration and decision.
4. The receiving end, a preliminary inspection records, declaration of registration in the step a form order, customs inspection level, sign and seal official code for civil servants in the box step recorded on a form order, customs inspection level and the "registration officer" on the customs declaration.
5. Transfer all the documents together form order, inspection level for Sub-Department leaders to consider and decide the form and level of customs inspection and record the direction of these steps (if any);
6. Sub-Department leaders shall decide the form and level of customs inspection. After Sub-Department leaders shall decide the form and level of customs inspection, records shall be renewed as follows:
6.1. Green stream For the record:
a. Department leaders return to step 1 to sign official confirmation, the official seal on the "certification of customs procedures" on the customs declaration (square No. 26 on export goods declaration, sample HQ2002XK or square No. 38 on import goods declaration, form HQ2002NK);
b. After signing and sealing of the box "to the customs procedures completed" on the customs declaration, an official steps to transfer the file to the collector of customs fees and stamp "procedures have been customs "and return the declaration to the customs declaration.
6.2. For the record gold thread, red thread:
Department leaders to transfer the dossier to official step 2 to check the detailed profile, prices, taxes.
Step 2: Check the file details, prices, taxes:
The work of this step include:
1. Detailed inspection records (made under the provisions in item III.1.2, section 1 part B, Circular 112/2005/TT-BTC);
2. Check tax rates, inspection codes, regulations and tax policies (implemented as stipulated in points III.3.5, section 1 part B, Circular 112/2005/TT-BTC) and consultation costs (if a) inspection process, determine the dutiable value of goods exported or imported by the General Department of Customs issued;
3. If the detailed inspection records that match, then enter information into the computer to accept and print "documents indicating the amount to be collected" in accordance with the Ministry of Finance .
4. End of the examination in step 2 above, Recording test results detailed records on the form order and inspection level (for the servants step 2) and record test results on the tax declarations Customs (recorded in the "test of tax"), sign and seal official code to the form order, customs inspection level and on the customs declaration. Where there are several customs officers with detailed inspection records, all public servants had to sign a certification test on the test results recorded on the customs declaration and the form order, inspection level under the guidance of Customs Sub-Department leaders. Specifically as follows:
4.1. For the record gold flow test results detailed profile consistent with the declaration of the customs declaration is:
a. Registration confirmation, the official seal on the "certification of customs procedures" on the customs declaration (square No. 26 on export goods declaration, form HQ2002XK or square No. 38 on import goods declaration , form HQ2002NK). Where there are several customs officers and officials inspect the implementation of final inspection or public employee is assigned to Sub-Department leaders, the certification specified in the "certification of customs procedures" on paper customs declaration;
b. Transfer the file to the collector of customs fees and stamp "customs procedures completed" and return the declaration to the customs declaration.
4.2. For the record red thread test results more consistent with the declaration of the customs declaration and / or problems to note, write to the form order, customs inspection level and move to official b ư perform Step 3.
4.3. If the detailed inspection records (yellow and red) and detection of erroneous or inappropriate, needs adjustment, doubt, in violation of the proposed measures to handle and transfer the dossier to the Department leadership consideration and decision:
- Customs clearance or temporary release of goods; and / or
- Check or change the actual inspection of goods and / or
- Consult the price, and / or
- Solicitation of goods and / or
- Taking minutes of certificates / records for administrative violations in customs.
5. Implementation of procedures for consideration of tax exemption, tax reduction (if any) under the provisions of Circular No. 113/2005/TT-BTC dated 15/12/2005 of the Ministry of Finance and the regulations and guidance of the General Customs.
Step 3: Check the actual goods
This step by employees assigned to inspect the goods actually performed. The actual inspection of goods made by machinery and equipment such as scanners, electronic scales ... or manual inspection. The recorded results of actual inspection of goods must be clearly informed about the goods necessary to ensure accurate identification of goods, price, tax goods.
The work of this step include:
1. Receiving the written request of the business of regulating the declaration of the customs declaration before the actual inspection of goods, proposing the Department leadership review and decision (if any).
2. Conduct actual inspection of goods:
2.1. Check the status of packaging and sealing of goods;
2.2. Actual inspection of goods according to the instructions in the form order, inspection level (the actual inspection follow the instructions in point III.2.2 and III.3, Section 1 of Part B of Circular 112 / 2005/TT-BTC);
3. Record inspection results on the customs declaration, required to describe the specific methods of inspection, items subject to inspection and complete information necessary to determine the classification code of goods, price calculation tax and related issues. Signature and official seal of the box "part the result of the customs inspection" on the customs declaration (all civil servants and conducting the actual inspection must sign and seal official code this box).
4. Enter test results into actual computer systems.
5. Handling of test results:
5.1. If the results of actual inspection of goods in line with the declaration of the declarer shall certify and seal official code in the box "to the customs procedures completed" on the customs declaration. Cases, there are many civil servants and conducting the actual inspection of goods, the registration confirmation on the "certification of customs procedures" on customs declaration forms just a servant represented as assigned, appointment of Sub-Department leaders.
Transfer the file to the collector of customs fees and stamp "customs procedures completed" and return the declaration to the customs declaration.
5.2. If the results of actual inspection of goods is different from the declaration of the customs declaration shall propose measures to handle and transfer the file to the head of Department for consideration and decision:
- Check back taxes and a decision to adjust the amount to be collected, and / or
- Taking minutes of certificate / report violations, and / or
- Customs clearance or temporary release of goods.
Step 4: Collection of customs fees and seal "customs procedures completed" and return the declaration to the customs declaration
The mission of this step include:
1. Check tax receipts, guarantees of bank / credit institution the amount of tax payable for the goods must pay tax immediately;
2. Collection of customs fees;
3. Seal "customs procedures" (Form No. 3 issued together with Decision 120/2001/QD-TCHQ on 11/23/2001) into the right corner, above the front of the customs declaration (close overlap customs declaration or HQ/2002-XK HQ/2002-NK);
4. In a book and pay customs declaration for the customs declaration;
5. Hand over the dossiers to the complex form receipt, hand over customs documents issued with this process (02 samples: PTN-BGHS/2006).
Step 5: Episode records
- Get documents from the customs department of customs fees;
- Phuc packet reexamination process documents by the General Department of Customs issued.
In the process of implementation, if any problems arise, then promptly report proposed to the General Department for consideration and adjust accordingly. /.
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