Công văn 2733/TCHQ-GSQL của Tổng cục Hải quan về việc hướng dẫn thực hiện một số nội dung tại Thông tư 38/2015/TT-BTC quy định về thủ tục hải quan; kiểm tra, giám sát hải quan; thuế xuất khẩu, thuế nhập khẩu và quản lý thuế đối với hàng hóa xuất khẩu, nhập khẩu
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thuộc tính Công văn 2733/TCHQ-GSQL
Cơ quan ban hành: | Tổng cục Hải quan |
Số công báo: | Đã biết Vui lòng đăng nhập tài khoản gói Tiêu chuẩn hoặc Nâng cao để xem Số công báo. Nếu chưa có tài khoản Quý khách đăng ký tại đây! |
Số hiệu: | 2733/TCHQ-GSQL |
Ngày đăng công báo: | Đang cập nhật |
Loại văn bản: | Công văn |
Người ký: | Vũ Ngọc Anh |
Ngày ban hành: | 31/03/2015 |
Ngày hết hiệu lực: | Đang cập nhật |
Áp dụng: | |
Tình trạng hiệu lực: | Đã biết Vui lòng đăng nhập tài khoản gói Tiêu chuẩn hoặc Nâng cao để xem Tình trạng hiệu lực. Nếu chưa có tài khoản Quý khách đăng ký tại đây! |
Lĩnh vực: | Thuế-Phí-Lệ phí, Xuất nhập khẩu |
tải Công văn 2733/TCHQ-GSQL
BỘ TÀI CHÍNH TỔNG CỤC HẢI QUAN ------- Số: 2733/TCHQ-GSQL V/v: Hướng dẫn thực hiện một số nội dung tại Thông tư số 38/2015/TT-BTC | CỘNG HÒA XÃ HỘI CHỦ NGHĨA VIỆT NAM Độc lập - Tự do - Hạnh Phúc ------------------ Hà Nội, ngày 31 tháng 03 năm 2015 |
Nơi nhận: - Như trên; - Cục CNTT&TKHQ (để t/h); - Lưu: VT, GSQL (05b). | KT. TỔNG CỤC TRƯỞNG PHÓ TỔNG CỤC TRƯỞNG Vũ Ngọc Anh |
THE MINISTRY OF FINANCE
THE GENERAL DEPARTMENT OF CUSTOMS
Official Dispatch No.2733/TCHQ-GSQL dated March 31, 2015 of the General Department of Customs guiding a number of contents of the Circular No. 38/2015/TT-BTC
To:Customs Departments of provinces
Pursuant to Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance on customs procedures, customs supervision and inspection, export tax, import tax, and tax administration applied to exported and imported goods, which comes into force from April 01, 2015, the General Department of Customs hereby provides some guidelines as follows:
1. Inspection of exported and imported goods being handled, transported, stored at warehouses, depots, ports, or border checkpoint areas
The General Department of Customs is currently completing the functions of customs electronic data processing system to satisfy the selection of exported or imported goods that need inspecting while they are handled, transported, stored at a warehouse, depot, port, or border checkpoint area; recording and updating inspection results when the declarant officially registers the customs declaration of the scanned goods.
Besides, the General Department of Customs also review and rearrange the system of container scanners to serve inspection of exported and imported goods while they are handled, transported, stored at a warehouse, depot, port, or border checkpoint area.
After the System is completed, the General Department of Customs will announce the time of official inspection of exported and imported goods while they are handled, transported, stored at a warehouse, depot, port, or border checkpoint area.
2. Inspection of documents in customs dossiers submitted by declarants
According to the method of submitting documents of the customs dossier prescribed in Clause 2 Article 3 of Circular No. 38/2015/TT-BTC, the customs official shall examine the dossier as follows:
a) Where the dossier is submitted electronically
While the General Department of Customs is completing the document receipt function of e-customs system, if the declarant uses HYS service on VNACCS to send documents of the customs dossier to the customs authority, the customs official shall access documents of the customs dossier on VNACCS (using IHY and MSC services) according to corresponding information on the export/import declaration.
The Sub-department of Customs shall examine the customs dossier according to the documents accessed and printed. If additional documents must be included in the customs dossier, the customs official shall notify the declarant with “Customs directive” using IDA01/EDA01 code A.
After inspection, both hard copy and soft copy of documents shall be stored to perform next tasks (if any).
b) Where paper documents are submitted
If the declarant submits paper documents of the customs dossier directly to the Sub-department of Customs where the declaration is registered, the customs official shall receive them and examine the dossier according to applicable regulations.
3. Physical inspection of goods
Physical inspection of goods shall be carried out in accordance with Article 29 of Circular No. 38/2015/TT-BTC. After physical inspection, the customs official shall write the inspection result on form No. 06/PGKQKT/GSQL (Appendix V of Circular No. 38/2015/TT-BTC) and update corresponding information on the system. The result sheet shall be made into 01 copy which bears the signature of the declarant, and the certification date, and be kept by the customs authority.
Physical inspection of goods at the request of the Sub-department of Customs where the customs declaration is registered shall be carried out in accordance with Clause 11, Article 29 of Circular No. 38/2015/TT-BTC.
4. Customs procedures applied to goods imported to serve processing, manufacturing of exported products
a) According to Section 6, Chapter III of Decree No. 08/2015/NĐ-CP dated January 21, 2015 and Chapter III of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance, customs authority shall not request the declarant to follow the procedures below:
a.1) procedures for notification, receipt of the processing contract or appendices thereof;
a.2) procedures for notification, receipt, and adjustment of the rate of processing of manufacturing of exported products;
a.3) Procedures for notification, receipt of codes of materials, supplies, and exported products; the codes of materials, supplies, and exported products are not required to be declared on the customs declaration;
a.4) Procedures for approving the proposed solution for settlement of raw materials, supplies, leased/borrowed machinery and equipment shall be followed as directed by the procuring party when the processing contract is completed or expires;
b) The statement shall be made in accordance with Article 60 of Circular No. 38/2015/TT-BTC.
Notes:
b.1) Export processing companies are not required to submit the statement of Q1/2015.
b.2) With regard to processing contracts that have been notified to the customs authority and customs declarations of goods imported for manufacturing exported products registered before April 01, 2015 (the effective date of Circular No. 38/2015/TT-BTC), the statements shall be made and submitted in accordance with Article 60 of Circular No. 38/2015/TT-BTC.
c) Customs Departments of provinces shall request their Sub-departments of Customs to instruct taxpayers engaged in processing, import of raw materials for manufacturing exported products, and export processing companies to make and retain accounting documents in accordance with regulations on accounting, audit of the Ministry of Finance, and the rules in Article 60 of Circular No. 38/2015/TT-BTC. Form No. 15/BCQT/GSQL in Appendix V enclosed with Circular No. 38/2015/TT-BTC shall be used to report raw materials, supplies, and exported products in stock in the beginning of the period.
5. Record on transfer of goods under customs dossier
The General Department of Customs is currently completing the customs electronic data processing system to serve management, exchange of information about transport of goods under customs dossier between the Sub-department of Customs from which goods is transport (hereinafter referred to as dispatching customs authority) and the Sub-department of Customs to which goods is transport (hereinafter referred to as receiving customs authority). Before the assistance system is available, transfer note form No. 10/BBBG/GSQL enclosed with Circular No. 38/2015/TT-BTC shall be used as follows:
a) Tasks of dispatching customs authority:
a.1) Seal the goods and make 02 copies of the transfer note. If the goods cannot be sealed, the customs official shall write the name, quantity, categories, codes of goods on the transfer note and enclose pictures of the goods with the transfer note (if necessary).
a.2) 01 copy of the transfer note shall be given to the declarant if the customs declaration is a hard copy;
a.3) 01 copy of the transfer note shall be retained. Transfer notes shall be monitored and managed in accordance with Article 51 of Circular No. 38/2015/TT-BTC.
b) Tasks of receiving customs authority:
b.1) Receive goods presented by the declarant;
b.2) Check the customs seal (if any) and compare with information on the transfer note;
b.3) Sign the transfer note, fax the transfer note to the dispatching customs authority within the day and retain the documents;
b.4) Cooperate with the dispatching customs authority and track down the goods if they do not arrive by the deadline.
6. Use of electronic customs declaration
Customs authorities shall use electronic customs declaration information on the System to follow customs procedures, relevant procedures, and must not request declarants to submit paper customs declarations.
7. Customs dossier of exported or imported goods
a) With regard to exported or imported goods that are transported by sea or by air (including air leasing service) while the customs supervision information system which is connected to providers of storage/port services is already available: Article 52 of Circular No. 38/2015/TT-BTC shall apply;
b) If the system that connects with provider of storage/port services is not available, customs supervision of exported or imported goods that are transported through the border checkpoints by road, river, inland waterways, international train station; by sea, by air; by air leasing service shall be carried out as follows:
b.1) Inspection contents:
According to the list of containers, list of goods, or notification of approval for transport declaration printed from the customs declaration system or customs information portal (www.customs.gov.vn) or the customs electronic data processing system which is presented by the declarant (or the shipping company or an agent of the shipping company which presents such document on behalf of the declarant), the customs official shall use a barcode reader or enter information on the declaration to the System (if a barcode reader is not available) to check the status of the declaration and quantity of goods on the declaration.
If the Sub-department of Customs has barcode readers, the customs official shall use it to check each of the barcodes on the list of containers to compare information about the container number and quantity of containers on the System with that on the list of container and the practical amount of goods passing through the supervision area.
If barcode readers are not available, the customs official enters the customs declaration number on the System to see information about the container number and quantity of containers to check and compare information.
b.2) Processing inspection result:
b.2.1) If the inspection result is satisfactory:
b.2.1.1) Seal the goods and make a transfer note (if any);
b.2.1.2) If the System confirms that goods have passed the customs supervision area:
- If a barcode reader is used to check each container on the list, the System shall automatically goods passing through the supervision area.
- In other cases, the customs official shall make certification on the e-customs system.
b.2.1.3) Append the official’s signature and seal, write the date on the list of containers and list of goods (certifying each container or each time goods pass through the supervision area in accordance with instructions in form No. 29/DSCT/GSQL and 30/DSHH/GSQL in Appendix V of Circular No. 38/2015/TT-BTC, and the notice of approval for the transport declaration to the declarant (or the shipping company or its agent which represents the declarant), which will be presented to the provider of storage/port services when goods are brought through the supervision or loaded onto the means of transport before exportation.
If the Sub-department of Customs in charge of the warehouse/depot/port has connected with the management information system of the provider of storage/port services (such as TOPX system at Cat Lai port), the Sub-department of Customs shall use a software program to inform the provider of storage/port services of the numbers, quantity of containers loaded onto the means of transport or the permission to take imported goods out of the supervision area.
b.2.2) If the inspection result is not satisfactory (information on the list of containers does not match information on the barcodes), the customs official shall:
b.2.2.1) Cancel the certification on the system if the barcode of each container has been read;
b.2.2.2) Request the head of the Sub-department of Customs to verify and take appropriate actions (if violations are found), request the provider of storage/port services not to allow goods to pass through the supervision area or to be loaded onto the means of transport.
8. Some other types of export, import
a) In the following cases:
a.1) Gifts of an overseas entity to a Vietnamese entity and vice versa;
a.2) Goods of diplomatic missions, international organizations in Vietnam, and employers thereof;
a.3) Goods being humanitarian aid, grant aid;
a.4) Temporarily imported, temporarily exported goods of individuals granted tax exemption by Vietnamese authority;
a.5) Unpaid samples;
a.6) Working instruments that are temporarily exported, temporarily imported of organization or individuals upon entry or exit;
a.7) Movable estate of organizations and individuals;
a.8) Personal luggage of individuals sent under bill of lading upon entry; hand luggage beyond duty-free allowance of individuals upon their entry.
When making declarations on the System (except for the case in which paper customs declarations must be made), the Sub-department of Customs shall instruct the declarant to make the declaration in accordance with Appendix II of Circular No. 38/2015/TT-BTC. The following information must be fully provided:
- Purpose codes: See the instructions of purpose codes of the General Department of Customs on www.customs.gov.vn (applied to both electronic and paper customs declarations);
- Goods type codes;
- Enterprise’s identification number;
- Total invoice value and specific declaration on each line. If goods do not have invoices, the invoice number, total invoice value, invoice value, and invoice unit price may be omitted. The declarant shall determine the customs value himself/herself as prescribed by the Ministry of Finance, then fill the box “dutiable values”.
b) For domestically exported/imported goods:
When making declarations on the System, the Sub-department of Customs shall instruct the declarant to make the declaration in accordance with Appendix II of Circular No. 38/2015/TT-BTC. The following information must be fully provided:
b.1) On the declaration of domestic export: Destination to bonded warehouse”, “Enterprise’s identification number”;
b.2) On the declaration of domestic import: “Entrusting party”, “Enterprise’s identification number”;
Customs Departments of provinces are requested to study Circular No. 38/2015/TT-BTC to instruct enterprises, post this document at places where customs procedures are followed; establish an assistance team for Circular No. 38/2015/TT-BTC, publish the contact and phone number to assist enterprises implementing new customs policies. Report the cases beyond their competence to the General Department of Customs (via Customs Management Supervision Department).
Customs Departments of provinces are responsible for implementation of this document./.
For the Director
The Deputy Director
Vu Ngoc Anh
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