Công văn 1454/TCHQ-GSQL của Tổng cục Hải quan về việc hướng dẫn thực hiện Điều 26 Thông tư 194/2010/TT-BTC

To: Customs Departments of Provinces or Cities

The implementation guidelines of Article 26 of the Ministry of Finance’s Circular No. 194/2010/TT-BTC of December 06, 2010 on the basis of identifying imported goods; after having sent reports and then received approval from the Ministry of Finance, the General Department of Customs provides guideline as follow:

1. The customs declaration of export goods which have gone through customs procedures is the declaration is sealed with “customs procedures completed” according to the process of customs procedures for trade import/export goods promulgated along with Decision No. 1171/QD-TCHQ of 15/6/2009 of the General Director of the General Department of Customs  and other relevant regulations.

2. Confirmation in the export goods declaration:

2.1. For export goods through the sea gate (including goods through CFS), inland waterway, airway, railway:

a) When goods is transferred to the Customs Surveillance Area at the border gate for export or CFS (for export goods through CFS), customs officers sign, seal and write: date, month, year in Table 25 of the export goods declarations (Customs Department-2002/XK) (kept by the taxpayer).

For the sea gate specifically, the confirmation is implemented according to this circular and the introductions of Decision No. 3075/QD-TCHQ of 26/11/2010 amending to a number of Articles of Selling regulations promulgated along with Decision No. 1635/QD-TCHQ of 16/7/2010 on the customs surveillance at the seaport gate of the General Department of Customs.

b) In other cases of export goods (including: goods for ships, plane, migration.etc.) without customs bills of lading: the customs officer at the border gate for export bases on the surveillance result (export goods through the border gate or goods loaded in transport vehicles), the confirmation is implemented like goods exported through the land-border gate specified in Point 2.2 as follow.

2.2. Goods exported through the land-border gate, river, shipping port, shipping area or export goods is transferred along with migration passengers through the air gate (without customs bill of lading);

In case goods has been transferred out of Vietnam territory at the border gate for export or loaded in transport vehicles at the shipping area, the customs officer certifies “GOODS EXPORTED”; signs, seals and writes: date, month, year in Table 25 of the export goods declarations (Customs Department-2002/XK) (kept by the taxpayer).

For the land-border gate specifically, the introductions of this circular replace Point d, Section 1, Article 8 of the rules of customs surveillance at the land-border gate promulgated along with Decision No. 148/QD-TCHQ of 28/1/2011 of the General Department of Customs.

2.3. For export goods into/out of bonded warehouse:

a) When domestic goods are transferred into the bonded warehouse, the customs officer supervising the bonded warehouse certifies: “GOODS TRANSFERRED INTO THE BONDED WAREHOUSE”; signs, seals and writes: date, month, year in Table 27 of the export goods declarations (Customs Department-2002/XK) (kept by the taxpayer) in accordance with introductions at Point c.2, Section 2, Article 55 of Circular No. 194/2010/TT-BTC;

b) For Goods from the domestic market sold abroad: When goods are transferred to the Customs Surveillance Area at the border gate for export, customs officer signs, seals and writes: date, month, year in Table 25 of the export goods declarations (Customs Department-2002/XK) (kept by the taxpayer), based on each type of border gate for export, the confirmation will be implemented according to introductions at the above Point 2.1 and 2.2.

2.4. For Goods from the domestic market into non-tariff zones:

When goods are entered into the non-tariff zones, the customs officers supervising the non-tariff zone and seals to certifies: “GOODS ENTERED INTO NON-TARIFF ZONES”; signs, seals and writes: date, month, year in Table 25 of the export goods declarations (HQ-2002/XK) (kept by the taxpayer)

3. Goods transiting the territory of Vietnam: based on each type of the border gate for export, the confirmation will be implemented according to introductions at the above Point 2, the customs officer certifies in Table 26 of the export goods declarations (HQ-2002-QC).

4. The certifying of the above exported goods consistently uses form of seal as follow:

4.1. For the seal:

- Seal material: made by laser rubber;

- Font: “Times New Roman” in capital letters; bold: 0.4 mm, font size: 12;

- Ink: green.

4.2. The Customs Departments of Provinces and Cities organize to engrave seals and issue them to Customs Sub-Departments taking responsibilities for management and usage as regulated.

During the time to implement, in case there is any problem arisen, the General Department of Customs requests The Customs Departments of Provinces and Cities to promptly report, comment in order to get introductions from the General Department of Customs (the Customs Department of Supervision and Management)./.