General Department of Vietnam Customs issued official letter no.3305/TCHQ-GSQL dated 27 may 2019 regarding Customs procedures and supervision of business goods temporary imported for re-export changing means of transport.
The content is as below:
Responding to Official Letter No. 02 / CV-NV dated May 8, 2019 of Ngoc Cuong Company Limited and Official Letter No. 114 / CV-VNLL dated May 3, 2019 of Vietnam Vinalines Logistics Joint Stock Company proposes to guide the manual customs procedures, customs supervision for goods temporarily imported for re-export from Laos to China during the time of transporting goods, changing the mode of transport, means of transport, General Department Customs has some instructions as follows:
- Procedure of customs for trading goods temporarily imported for re-export shall comply with the provisions of Circular No. 38/2015 / TT-BTC of March 25, 2015, amended and supplemented in Circular No. 39/2018 / TT -BTC on April 20, 2018 of the Ministry of Finance.
- Regarding the customs supervision of goods transported from temporary import border gates to re-export border gates with the change of transport means, the Company is requested to follow the guidance in Official Letter No. 4633 / TCHQ-GSQL dated 07/8/2018 of the General Department of Customs (attached).
The Companies are propose to contact the Customs Branches where the temporary import and re-export procedures are expected to implement and the Customs Sub-Department manages the locations of transport means to be instructed for implementation.
The General Department of Customs has opinions for the Company to know and implement.
Official Letter No. 4633 / TCHQ-GSQL dated 07/8/2018
Responding to the dispatch on July 9, 2018 of Dong Tam Joint Stock Company – Nghe An and the official dispatch No. 008 / CV-LOG-TCHQ dated 07/7/2018 of Saigon Logistic Co., Ltd. requesting guidance the supervision of temporary import for re-export goods with the change of means of transport, the General Department of Customs has the following opinions:
Customs procedures for goods temporarily imported for re-export comply with Circular No. 38/2015 / TT-BTC dated March 25, 2015 and Circular No. 39/2018 // TT-BTC dated 20 April 4, 2018 of the Ministry of Finance amending and supplementing Circular No. 38/2015 / TT-BTC.
1.Location to load goods temporarily imported for re-export (retention location)
Pursuant to the provisions of Clause 5, Article 82 of Circular No. 38/2015 / TT-BTC, amended and supplemented in Clause 56, Article 1 of Circular No. 39/2018 / TT-BTC : Goods temporarily imported for re-export (including those that have completed procedures for temporary import or re-export pending export) shall be kept at one of the following location:
“a) An area under customs supervision at the checkpoint;
b) An ICD or bonded warehouse at the checkpoint of import or checkpoint of export;
c) Warehouse/depot of a trader that has been granted a temporary import number by the Ministry of Industry and Trade;
d) Bordering customs clearance posts and export inspection posts”.
And containers or means of goods transportation must ensure conditions for customs seal according to the provisions of Point d, Clause 1, Article 83 of Circular No. 38/2015 / TT-BTC.
2.Supervision of goods transported from the checkpoint of temporary import to the checkpoint of re-export complying with Clause 6 Article 82 of Circular No. 38/2015 / TT-BTC, specify:
– If an enterprise registers a re-export declaration form at the temporarily imported Customs Sub-Department, the procedures for transporting goods from the import border-gate to the export border-gate shall carry out customs procedures in the form of combined transportation specified in Article 51c. Clause 30 Article 1 of Circular No. 39/2018 / TT-BTC of April 20, 2018 of the Ministry of Finance.
– If an enterprise registers a re-export declaration form at the Customs Sub-Department, the procedures for transporting goods from the import border-gate to the export border-gate shall carry out customs procedures in the form of independent transportation specified in Article 51b of the Clause 30 Article 1 of Circular No. 39/2018 / TT-BTC dated April 20, 2018 of the Ministry of Finance
– Customs supervision from the Customs Sub-Department of the departure place and the Customs Sub-Department of the destination (including the border-gate Customs Sub-Department, the Customs Sub-Department of the export, and the Customs Sub-Department managing the changing place transport) by handover minutes according to Form 10 / BBBG / GSQL Appendix II issued together with Circular No. 39/2018 / TT-BTC, specifically:
+ Customs Sub-department where goods are departed: Carrying out goods sealing, making 03 goods handover records according to Form 10 / BBBG / GSQL mentioned above, handing over 02 Minutes of handover to customs declarants for transferring with the goods to the Customs Branch where the goods are shipped in order to continue with the prescribed procedure.
+ Customs Sub-department where goods are shipped to: Receiving handover minutes from customs declarants and checking information on handover records, checking sealing status or goods status, comparing actual seal number with customs seal number on the handover record. Appropriate results shall be certified on 2 hand-over records (save 01 minutes and hand over 01 minutes to customs declarants). If goods continue to be transported to the next place for loading or export border gates, they shall perform the work of the Customs Branch where the goods are departed as above.
It is recommended that the Company contacts the Customs Branches where the procedures for temporary import for re-export and management of the locations are expected to carry out for instructions for implementation.
The General Department of Customs replies to the Company to know and implement.
FULL ENGLISH VERSION:
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FULL VIETNAMESE VERSION:
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