THE MINISTRY OF FINANCE
Decision No. 2722/QD-BTC dated December 29, 2017 of the Ministry of Finance on pilot program from management and supervision of electronic customs procedures for exports, imports, transited goods and transshipped goods at seaports and international airports
Pursuant to the Law on Customs No. 54/2014/QH13 dated June 23, 2014;
Pursuant to the Law on Electronic transactions No. 51/2005/QH11 dated November 29, 2005;
Pursuant to the Government's Decree No. 08/2015/ND-CP dated January 21, 2015 on guidelines for the Law on Customs in terms of customs procedure, customs supervision and inspection;
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 duty, import duty, and tax administration of exports or imports;
At the request of the Director of the General Department of Customs,
Article 1. To issue the Regulations on pilot program for e-customs management and supervision at seaports and civil international airports under management of Customs Departments of Ho Chi Minh City and Ba Ria Vung Tau province with this Decision.
Article 2. Scope and time of application
1. This pilot program applies to every customs declaration on which the checkpoint of export or checkpoint of import is a seaport or international airport under the management of Customs Department of Ho Chi Minh City or Ba Ria - Vung Tau province.
2. Pilot program duration: from January 02, 2018 to effective date of the Circular amending Circular No. 38/2015/TT-BTC.
Article 3. Responsibilities of the General Department of Customs
1. Make preparations for execution of the pilot program at seaports and international airports in Ho Chi Minh City and Ba Ria - Vung Tau province.
2. Instruct exporters, importers, warehousing service providers under management of Customs Departments of Ho Chi Minh City and Ba Ria - Vung Tau, customs authorities and other entities involved in export and import to implement this Circular.
3. Assists exporters, importers, customs units and relevant entities in resolving their difficulties.
4. Assess the implementation of this pilot program, propose solutions for improvements.
Article 4. Implementation responsibility
1. This Decision takes effect on January 02, 2018.
2. The General Department of Customs, Customs Departments of Ho Chi Minh City and Ba Ria - Vung Tau shall implement this Decision.
Any difficulties arising in the course of implementation of this Circular should be reported to the Ministry of Finance for consideration./.
For the Minister
The Deputy Minister
Vu Thi Mai
ON E-CUSTOMS MANAGEMENT AND SUPERVISION AT SEAPORTS AND CIVIL INTERNATIONAL AIRPORTS
I. Seaports (under management of Customs Departments of Ho Chi Minh City and Ba Ria - Vung Tau)
1. Exporters and importers:
Enterprises that export and import by sea shall follow instructions in Appendix II of Circular No. 38/2015/TT-BTC. The bill of lading number shall comply with instructions below:
a) For electronic import declaration:
The importer shall prepare the electronic import declaration according to Appendix II of Circular No. 38/2015/TT-BTC. In box 1.25, enter the date before the number of the bill of lading without special symbols (*,#, @, /,...). To be specific:
+ The date of the bill of lading shall be in DDMMYY format.
+ The number of the bill of lading is the one on which the consignee is also the importer.
Example: If the number of the bill of lading is LSHCM15, and the date is January 02, 2018, write “020118LSHCM15” in box 1.26.
b) For electronic export declaration:
The exporter shall follow instructions in Appendix II of Circular No. 38/2015/TT-BTC. The bill of lading number shall comply with instructions below:
- The declarant shall obtain the reference number of the shipment on pus.customs.gov.vn before the goods enter the warehouse or while registering the export declaration;
- After the shipment number is obtained, the declarant shall enter it in box 2.24 on the export declaration.
2. Customs authorities
a) Through the customs electronic data processing system (hereinafter referred to as “e-customs system”), provide the warehousing service provider with information about goods to be unloaded, containers to be scanned (if any) and changes to information in the customs declaration (if any) or change to containers or goods eligible for release from the customs controlled area (CCA).
b) receive and process information submitted to the e-customs system by the warehousing service provider. If the goods in reality are found inconsistent with information provided for the warehousing service provider or violations are suspected, carry out appropriate customs supervision and inspection measures to prevent customs offences.
Record information on the e-customs system or keep a log of the unconformable goods according to form No. 2 (for goods in containers) or form No. 3 (for bulk cargo or liquid cargo) in Appendix 3 hereof.
c) Director of the Sub-department of Customs shall appoint an official to assist declarants and warehousing service providers on request; provide a phone number to receive information from the warehousing service provider.
d) the Director of the General Department of Customs shall promulgate regulations on format of information sent between customs authorities and warehousing service providers;
dd) On the basis of information about risk management, Customs Departments shall inspect completion of customs procedures under customs dossier when they are received, dispatched or stored by the warehousing service provider; appoint affiliates to assist warehousing service providers in connecting or upgrading the e-customs system (if any).
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