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Guiding Tax incentives for environmental protection activities prescribed in the government's Decree no. Guiding the apropriation and use of provisions for devaluation of inventories, loss of financial investments, bad receivable debts and warranty for products, goods and construction works at enterprises.

Guiding the implementation of article 12 of the Government's Decree No. Guiding the collection, remittance, management and use of fees for settlement of nationality пїЅ related affairs. Prescribing the formulation and support of the implementation of the trade promotion program for the domestic market. Amending and supplementing Circular No. Amending, supplementing a number of points of Circular No. Prescribing the regime on collection, remittance, management and use of fees on passports, visas and papers on entry, exit, transit and residence in Vietnam.

Amending and supplementing the Ministry of Finance's Circular No. Prescribing the rates and collection, payment, management and use of charges for inspection of machinery, equipment and supplies subject to strict labor safety requirements. Guiding a number of articles of the Government's Decree No. Procedures and processes to handle the debt does not have the ability to revoke the enterprise follow circular No.

The debt is charged but no longer object to the company's pay equity increase accounting code accounting balance sheet provisions in decision No. Reserves off inventory, loss prevention financial investments, debt reserve provision, reserve fund, financial support, job loss, after having processed to offset the loss of assets, debt is not recovered if still the balance, the balance was transferred into business for the company to continue use.

With regard to the case of the conversion business unit accounting Member depends the State Corporation, the parent company of State economic Corporation, the parent company of the State Corporation, prohibits the Act of abusing the authority of business owner representative to handle the financial problems common to both State companies when converted subsidiary accounting dependency.

Article 5. For the enterprises transformed to meet eligibility rules in paragraph 1 a of article 8 Decree No. Article 6. Article 7. The official time of transition state companies into limited liability company is the time the company was granted the certificate of business registration as limited companies.

After the approval of the authority, this financial report is the basis for the transfer to the company. Financial statements at the time officially converted to be audited under the current rules. The distribution of the profits until official business transformed into limited companies perform as specified in circular No. DD or the Board Of Directors of the parent company the State economic Corporation, the State Corporation if the Corporation, the Corporation does not have the Board for a member company independent accounting of the State economy, State corporations, subsidiaries accounting depends of the State Corporation.

Article 8. Determine the capital. Article 9. The State company delivered to the entire company property, capital, funds, public debt has come the time of conversion and the financial statements have been approved by the competent authority and the relevant paperwork. These properties do not need to use, stagnant, awaiting liquidation are defined in the conversion plan, the enterprise has not yet finished processing was transferred to continue processing co.

All the assets of the business when done switch must be in the value. Article Costs make the switch: 1. Costs make the switch are the expenses related to the conversion of State-owned companies into limited liability company from the time the company decided to switch to the time of handover between State firms and limited companies. Costs make the switch include:-the cost of training for the profession in the country of company transformation; -Cost inventory, categorize, identify status of assets, capital, public debt The costs related to the conversion of the company must have a certificate from the logical, valid under the rules of the State due to the Director-General Executive Director of the company convert signed and take responsibility.

The cost of the conversion was done reduced equity accounting code accounting balance sheet provisions in decision No. Specific spending represented by company owner and responsible decisions according to the principle of saving and efficiency consistent with the scale of the conversion companies.

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Since Vietnam adopted open-door policies of national renewal, customs procedures and regulations have been consistently reformed to ensure legal bases for control of goods export and import as well as entry, exit and transit of transport means and passengers.

In furtherance of Government Decree No. Worthy of note is the classification of customs procedures into green, yellow and red flows. The green flow applies to commodities entitled to exemption of customs declaration and actual inspection, which usually belong to diplomatic and consular officials and guests of the Vietnamese Party or Government.

The yellow flow applies to goods with low tax rates, common taxes or goods imported for export processing. Meanwhile, the red flow is applicable to commodities requiring permits and subject to higher tax rates.

Compared to previous procedures requiring customs declaration and actual inspection of all goods, except those of diplomatic officials, which aimed largely at effecting the policy of State monopoly of foreign trade through the control and restriction of the import and export of goods, newly classified and simplified procedures applicable to all economic sectors, exporters and importers and to all subjects on entry, exit or transit, have helped reduce customs clearance time and been greatly appreciated by enterprises and passengers.

Unlike the past, when customs procedures were carried out mainly through declaration and dossier submission at customs offices, they are now carried out through electronic systems, under which goods owners can make declarations and file dossiers through various websites. For that reason, risk management approaches have been applied, reducing the actual inspections of export and import goods at border-gates known as prior-inspections , which have been transferred to the inspections of export and import goods through customs dossiers on the lots of goods which have already been exported, imported and cleared through customs procedures post-inspections.

The General Department of Customs has actively implemented the scheme for simplication of administrative procedures in all state administrative domains, approved by the Prime Minister in Decision No. All of its units have reviewed normative documents, compiling statistics on customs procedures carried out at their respective units. Goods imported from countries against which Vietnam announces to apply anti-dumping tax, countervailing duty, anti-discrimination tax, safeguard measures or tariff quotas;.

Imports subject to import management prescribed by Vietnamese laws or bilateral or multilateral treaties to which Vietnam is a contracting party;. For goods exempt from import duty specified in Article of this Circular, the following papers are required:. The list of goods exempt from import duty, enclosed with the reconciliation-monitoring slip already registered with the custom office, for cases subject to registration of such list as guided at Point 1, Article of this Circular: to submit 1 copy and produce the original for comparison and reconciliation;.

The written notification of the winning bid or contractor designation, enclosed with the contract on goods supply, clearly stipulating that the winning price or goods-supplying price is exclusive of import duty for organizations and individuals with winning bid for import ; or the import entrustment contract, clearly stipulating that the price for goods supply under the entrustment contract is exclusive of import duty for cases of entrusted import : to submit 1 copy and produce the original for comparison;.

For projects in sectors eligible for investment incentives and employing a regular workforce of between and 5, laborers, the following papers are required:. Other papers evidencing imports' eligibility for duty exemption;. The list of papers and documents included in the dossier of application for duty exemption. In cases the owner or principal contractor of a non-refundable ODA-funded project is not liable to import duty, export duty, value-added tax or excise tax as prescribed by law.

The certificate of registration for trading in animal breeds or plant varieties, granted by a state management agency, for animal breeds or plant varieties not liable to value-added tax: to submit 1 copy and produce the original for comparison;. For goods not liable to value-added tax being domestically unavailable machinery, equipment and supplies which need to be imported for use in scientific research and technological development activities; domestically unavailable machinery, equipment, spare parts, special-use vehicles and supplies which need to be imported to conduct oil and gas survey, exploration and development activities; domestically unavailable aircraft, drilling platforms and ships which need to be imported to create fixed assets of enterprises or hired from foreign countries for use in production and business activities and for lease, the following papers are required:.

The written notification of the winning bid or contractor designation and the contract on the sale of goods to enterprises according to bidding results clearly stating that the payment price is exclusive of value-added tax , for goods not liable to value-added tax and imported by the winning bidder or the establishment designated to supply goods: to submit 1 copy and produce the original for comparison;.

The import entrustment contract, clearly stating that the goods-supplying price under the entrustment contract is exclusive of value-added tax for cases of entrusted import : to submit 1 copy and produce the original for comparison;.

The document made by a competent agency assigning the tasks of implementing scientific research and technological development programs, projects or schemes to organizations or the contract between the party ordering the performance of scientific and technological tasks and the party performing these tasks, enclosed with the written certification of the enterprise's representative or the head of the scientific research agency and written commitments on the use of imports for scientific research and technological development, for cases of importing goods for scientific research and technological development: to submit 1 original;.

The written certification and commitment of the enterprise's representative on the use of domestically unavailable machinery, equipment, spare parts, special-use vehicles and supplies which need to be imported to conduct oil and gas survey, exploration and development: to submit 1 original;.

The written certification and commitment of the enterprise's representative on the use of domestically unavailable aircraft, drilling platforms and ships which need to be imported to create fixed assets of the enterprise or hired from foreign countries for use for production and business and for sub-lease: to submit 1 original;.

The lease contract signed with a foreign party, for cases of hiring domestically unavailable aircraft, drilling platforms and ships which need to be hired from foreign countries for production and business activities or for sub-lease: to submit 1 original;. The certification of the use of imports for defense purposes, made by the Ministry of Defense, or for security purposes, made by the Ministry of Public Security, for weapons and special-use ammunitions imported in direct service of defense or security which are not liable to value-added tax: to submit 1 original;.

The written registration of supplies and materials imported for export production to be submitted upon registration of materials and supplies used for export production under the guidance in Article 32 of this Circular. When carrying out customs procedures, enterprises are not required to submit this registration; customs offices shall use its copy filed at their offices ;. The written registration of supplies and materials imported for producing goods for domestic consumption, for the case of importing goods on the list of consumer goods promulgated by the Ministry of Industry and Trade but using these goods as supplies and materials for directly producing goods for domestic consumption if enterprises wishing to apply the tax payment time limit of 30 days for these goods, before importing these goods, they shall make registration with customs offices as for materials and supplies used for export production under the guidance in Article 32 of this Circular.

When carrying out customs procedures, enterprises are not required to submit this registration; customs offices shall use its copy filed at their offices. The dossier used for identification of non-dutiable commercial imports or exports is the customs dossier specified in this Article.

Modification of customs declarations and making of additional declarations in customs dossiers. The modification of customs declarations and making of additional declarations in customs dossiers may be carried out in the following cases:. Errors are declared within 60 days after the date of customs declaration registration but before the customs office carries out tax examination or inspection at the taxpayer's office;.

There are errors in the calculation of payable tax amounts; errors in the value, origin, code, tax rate and payable tax amounts declared in the customs dossier already submitted to the customs office;. The customs declarant or taxpayer has sufficient grounds to prove and the customs office has adequate grounds and conditions to examine and certify the truthfulness, accuracy and lawfulness of additional declarations.

Contents of modification and additional declarations include:. A dossier of modification or additional declaration comprises:. Processing of modification or additional declaration dossiers:. To accurately, truthfully and adequately declare additional elements and grounds in the additional declaration document;. To calculate taxes and fines for late payment if any to be paid as a result of additional declaration;. To submit a complete dossier to the customs office within the time limit for modification or additional declaration prescribed in Article 34 of the Law on Tax Administration and Clause 2, Article 22 of the Customs Law;.

To abide by the customs office's request written in the modification or additional declaration document;. In case the additional declaration leads to an increase in payable tax amounts, taxpayers shall fully pay taxes and fines for late payment if any within the prescribed time limit;.

In case the additional declaration leads to an decrease in payable tax amounts, taxpayers may request customs offices to which additional declarations are made to handle the overpaid tax amount under the guidance in Article 24 of this Circular.

To clearly write the hour and date of receipt of modification or additional declaration dossiers, for cases of modification or additional declaration under Point a. To clearly write the date of receipt of additional declaration dossiers, for cases of additional declaration under Point b. Clause 2, Article 34 of the Law on Tax Administration:. To check the completeness and accuracy of modification or additional declaration dossiers and write the results on the modification or the additional declaration document and return one copy thereof to the customs declarant and keep one copy;.

To notify the results of examination of modification or additional declaration dossiers within the following time limits:. Within 8 working hours after the receipt of a complete dossier of modification or additional declaration, for cases of modification or additional declaration before the customs office conducts physical inspection of goods or makes a decision on physical inspection exemption;. Within 5 working days after the receipt of a complete dossier of additional declaration, for cases of making additional declaration within 60 days after the date of customs declaration registration but before the custom office conducts tax examination or inspection at the taxpayer's head office.

In case customs declarants or taxpayers detect by themselves errors in the submitted tax declaration dossier errors in the calculation of the payable tax amount and errors in the value, origin, code, tax rate or payable tax amount ; make declaration before customs offices conduct tax examination or inspection at their head offices but beyond the time limit of 60 days from the date of custom declaration registration; or customs declarants or taxpayers have sufficient grounds to evidence and customs offices obtain adequate grounds and conditions to examine and certify the accuracy and lawfulness of the declaration:.

Clause 4 of this Article; handle administrative violations under regulations and take notes of the sanctioning on the additional declaration document.

Replacement of customs declarations. Customs declarations may only be replaced upon change of the importation or exportation mode and before the time of conducting physical inspection of goods or making a decision or, exemption from the physical inspection of goods Customs procedures shall be carried out as follows:. The customs declarant shall send to the district-level Customs Department with which the customs declaration was registered a written explanation on the replacement of the registered declaration;.

The new custom dossier comprises the new customs declaration, documents accompanying the goods lot and the cancelled customs declaration the copy kept by the customs declarant ;. Customs inspection in the process of carrying out customs procedures. Inspecting in the process of carrying out customs procedures includes: examination of customs dossiers, tax examination and physical inspection of goods.

Contents of inspection in the process of carrying out customs procedures. For goods items of which the quantity cannot be determined by manual methods or equipment of customs offices such as goods in liquid form, bulk goods or goods lots of large quantity , customs offices shall base themselves on survey results of traders providing survey services below referred to as survey traders to identity their quantity.

For goods on the list of those subject to quality examination. For imports: Custom offices shall carry out customs procedures on the basis of the written registration for quality examination, the notice of examination exemption for the goods lot or the written conclusion on the goods lot's conformity with import quality standards made by an examination agency.

For exports: customs offices shall carry out customs procedures on the basis of the written conclusion on the goods lot's conformity with export quality standards made by an examination agency. For goods outside the list of those subject to quality examination. If customs offices, with their devices and equipment, cannot determine goods quality for the management of imports and exports, they shall, together with goods owners, take samples of goods or request goods owners to supply technical documents catalogs and reach agreement with goods owners in the selection of a survey trader to conduct a survey.

The conclusions of the survey trader are binding on involved parties. If customs declarants and custom offices fail to reach agreement on the selection of a survey trader, customs offices shall select a designated technical organization to conduct examination in service of the state management or a survey trader in case the technical organization designated to conduct the examination issues a written refusal.

Conclusions of the technical organization designated to conduct examination in service of state management or survey trader are binding on involved parties. If customs declarants disagree with such conclusions, they may lodge complaints in accordance with law. Examination of origin of goods on the basis of the actual state of goods, customs dossiers and information on goods under Article 15 of the Government's Decree No.

Examination results shall be processed as follows:. If the actual origin of imports differs from that declared by customs declarants but still belongs to the group of countries or territories giving the most favored nation treatment to Vietnam, customs offices shall still apply preferential duty rates as prescribed and.

If doubting about the origin of goods, customs-offices may request customs declarants to supply more documents to evidence the origin of goods or request a competent agency of the exporting country to give certification. The examination and verification of the origin of goods must be completed within days after customs declarants submit a complete and valid dossier set.

Pending the availability of examination results, goods ineligible for tariff incentives but allowed for enjoy customs clearance under ordinary customs procedures;. Examining conditions for application of coercive measures and tax payment time limit as prescribed;. Examining grounds used to determine that goods are not liable to tax in case customs declarants declare that goods are not liable to import duty, export duty, value-added tax or excise tax;.

Examining grounds used to determine that goods are eligible for tax exemption, consideration for tax exemption or reduction in case customs declarants declare that goods are eligible for tax exemption or consideration for tax exemption or reduction;.

Examining tax bases used for determining payable tax amounts and calculating payable tax amounts in case imports or exports are liable to tax on the basis of examination results specified at Points a. The competence to determine the form and level of examination shall be decided by directors of provincial-level Customs Departments or heads of district-level Customs Departments which receive and process customs dossiers.

In the process of carrying out customs procedures for an import or export lot, based on the actual state of the goods lot and newly collected information, directors of provincial-level Customs Departments or heads of district-level Customs Departments shall decide to change the form and level of inspection already decided and take responsibility for the change. After the physical inspection of goods completes, customs officers who conduct the inspection shall record inspection results under the guidance of the General Department of Customs.

Sampling, sample storage and archival of photographs of imports. Samples of imports shall be taken in the following cases:. The sampling shall be decided by heads of district-level Customs Departments on a case-by-case basis. A written request for the taking of samples shall be made in two copies, one to be kept together with the sample and the other kept at the requesting unit.

The General Department of Customs shall provide for the form of this written request. Samples shall be taken at the minimum necessary level. Duration of sample storage. If any dispute or complaint arises, samples shall be stored until this dispute or complaint is settled.

The archival of photographs of imports shall be decided on a case-by-case basis by heads of district-level Customs Departments in order to meet customs management requirements. Archived photographs must have the numbers of customs declarations, be signed and sealed up by customs officers and signed by goods owners on their back and filed together with customs dossiers.

Supervision of imports, exports and goods in transit; and means of transport on entry, exit or in transit. Customs supervision of imports, exports and goods in transit; and means of transport on entry and exit or in transit shall be carried out under Article 26 of the Customs Law and Articles 13 and 14 of Decree No. The General Director of Customs shall provide specific guidance on measures and duration of supervision applicable to each type of imports, exports and goods in transit; and means of transport on entry and exit or in transit.

Tax payment currencies. Taxes on imports and exports shall be paid in Vietnam dong. In case of paying taxes in a foreign currency, taxpayers shall pay taxes in a freely convertible foreign currency as prescribed. Foreign currencies shall be converted into Vietnam dong at the average exchange rate on the inter-bank foreign currency market announced by the State Bank of Vietnam at the time of tax calculation. Tax payment time limits.

For goods exported under sale and purchase contracts, the time limit for tax payment is 30 days from the date of customs declaration registration except for exported crude oil for which the time limit for tax payment complies with the Finance Ministry's Circular No. The provision of guarantee complies with Article 19 of this Circular. In case goods are identified through examination as ineligible for tax exemption, taxpayers shall re-count the tax payment time limit from the date of goods receipt and determine and pay fines for late payment according to regulations.

Article 3 of this Circular. In special cases in which the production circle or the reserve duration of supplies and materials must last for more than two hundred and seventy five days such as shipbuilding; manufacture of mechanical products, rearing of aquatic animals or pearl oysters; and processing of seasonally harvested agricultural products, the tax payment time limit may extend to more than two hundred and seventy five days.

The extension duration must not exceed the deadline for goods delivery indicated in the contract on export of products produced from imported materials or supplies for which the tax payment time limit is proposed for extension of the production circle. To enjoy a tax payment time limit exceeding two hundred and seventy five days, apart from the customs dossier guided in Clause 2, Article 11 of this Circular, taxpayers shall submit to customs offices with which customs declarations have been registered the following papers:.

District-level Customs Departments with which customs declarations of imports have been registered shall receive, preliminarily examine and process dossiers as follows:.

In case of ineligibility for application of a tax payment time limit exceeding two hundred and seventy five days, they shall make a written reply to the taxpayer;. Examination results must be presented in a written record, clearly stating the production circle which necessitates the prolongation of the tax payment time limit. For goods imported by mode of temporary import for re-export, the time limit for tax payment is 15 days from the deadline for temporary import for re-export applicable also to cases of extension.

In case taxpayers import materials and supplies for export production but re-export or use them for domestic consumption or fail to export products; or import goods by mode of temporary import for re-export but later use them for domestic consumption, they shall pay tax within the time limit as required for consumer goods if such goods are consumer goods or within 30 days and pay fines for late payment if any.

For other cases including goods on the list of consumer goods promulgated by the Ministry of Industry and Trade and imported for use as production supplies and materials , the tax payment time limit is 30 days from the date of customs declaration registration. Conditions for imports to be identified as being on the list of consumer goods promulgated by the Ministry of Industry and Trade and imported for use as production supplies or materials:.

For example, confectionery enterprises import sugar and milk; garment enterprises import fabrics. If obtaining a guarantee for the payable tax amount, the tax payment time limit will accord with the guarantee term but must not exceed the time limit prescribed for each case guided at Point b of this Clause.

If obtaining no guarantee for the payable tax amount, taxpayers shall fully pay tax before receiving goods. For goods imported in direct service of security, defense, scientific research and education and training and eligible for import duty exemption, the tax-payment time limit is 30 days from the date of customs declaration registration by taxpayers.

In case goods are identified through examination as being ineligible for tax exemption, the tax payment time limit shall be counted from the date of goods receipt and taxpayers shall pay fines for late payment according to regulations. For other imports or exports. If having no grounds to identify the time when the use purpose of goods is changed, the time limit for tax payment and determination of fines for late payment shall be counted from the date of first-time registration of customs declarations.

Past the tax payment time limit, if taxpayers still fail to fully pay taxes into the state budget, they shall be fined for late payment. If, past 90 days from the tax payment deadline, taxpayers still fail to fully pay taxes, they will, apart from being fined for late payment, be subject to coercive measures according to regulations. Guarantee for payable tax amounts. Guarantee for payable tax amounts may be provided in either of the following forms: single guarantee or multiple guarantee.

Customs offices shall accept guarantee if the following conditions are fully met:. Procedures for provision of single guarantee. Clause 2 of this Article. Clause 2. Article 18 of this Circular;. If having doubts about the truthfulness of the letter of guarantee or guarantee provision contract, the customs office shall send a document to the guarantee-providing credit institution for verification. Appendix VI to this Circular and. The customs office which detects violations committed by the guarantor shall notify these violations in writing or through the electronic data system if such a system exists to other customs units nationwide for handling according to regulations.

Procedures applicable to multiple guarantees. Appendix VI to this Circular. In case guarantee conditions are not fully met, the customs office shall send to the taxpayer a written notification of the refusal of guarantee. If having doubts about the truthfulness of the letter of guarantee or guarantee provision contract, the customs office may consult in writing the guarantor for verification and handling.

Clause 3 of this Article and reconciliation must be made to ensure the balance between the guaranteed tax amount and the total payable tax amount. If the remaining guaranteed amount is smaller than the payable tax amount, the custom office shall effect customs clearance for the goods volume corresponding to the guaranteed tax amount and.

Places and modes of tax payment. Taxpayers shall pay taxes for imports and exports directly to the State Treasury or via commercial banks, credit institutions or other service organizations according to Article 44 of the Law on Tax Administration. In case taxpayers pay taxes in cash but the State Treasury does not set up tax collection counters at places of carrying out customs procedures, customs offices with which customs declarations are registered shall collect taxes from taxpayers and transfer the whole collected tax amounts to the State Treasury according to regulations.

In case taxpayers still owe tax or fine arrears to other customs offices at the time of customs declaration registration and wish to pay these arrears at the customs office which is carrying out customs procedures, taxpayers shall make declaration by themselves and remit money at tax collection counters set up by the State Treasury or to the customs office which is carrying out customs procedures if no tax collection counter is set up by the State Treasury.

The State Treasury, commercial banks, credit institutions and other service organizations shall issue papers on remittance into the state budget to taxpayers according to a form issued by the Ministry of Finance. Customs offices shall issue receipts to taxpayers, made according to a form prescribed by the Ministry of Finance, in case of collecting taxes in cash. In case a district-level Customs Department collects taxes for others, it shall fax tax receipts to district-level Customs Departments to which enterprises owe tax arrears for the latter to make a document to designate the collection and disposal of tax arrears as prescribed.

Within 8 working hours after collecting tax from taxpayers, the State Treasury, commercial banks, credit institutions, other service organizations or customs offices shall transfer collected tax amounts into customs offices' deposit accounts opened at the State Treasury, with regard to tax amounts collected for raw materials imported for export production, goods temporarily imported for re-export and goods temporarily exported for re-import, or remit these tax amounts into the State Treasury as for other cases.

For taxes collected in cash in deep-lying and remote areas, islands and areas difficult to access, the above time limit is extended to 5 working days after taxes are collected from taxpayers. For tax amounts already remitted into customs offices' deposit accounts opened at the State Treasury, past 35 days from the date of actual tax collection, if taxpayers still fail to submit liquidation dossiers, customs offices shall carry out procedures to transfer these amounts into the state budget according to regulations.

Tax payment for goods subject to survey. When necessary to survey technical standards or goods quality, quantity and category identifying goods appellations and tariff codes, quality, quantity, technical standards and current state of imports to ensure accurate tax calculation, taxpayers shall still pay tax under their declarations at the time of customs declaration registration; the tax payment time limit will comply with Point d, Clause 3, Article 18 of this Circular.

If survey results are different from taxpayers" declarations, leading to a change in the payable tax amount, taxpayers shall pay tax according to survey results and the time limit for payment of the difference between the payable tax amount under survey results and the declared tax amount shall comply with Point e. Clause 3, Article 18 of this Circular. Order of tax payment. The order of tax payment is prescribed as follows:. When the Government's Resolution No.

The State Treasury and customs offices shall coordinate with one another in sharing information on tax and fine collection in order to determine the order of collection and collect taxes in the prescribed order, specifically as follows:. Tax assessment. Tax assessment under this Circular means that customs offices exercise their powers to identify tax calculation factors and tax bases, calculate tax and notify and request taxpayers to pay tax amounts determined by customs offices in the cases specified in Clause 2 of this Article.

Customs offices shall conduct tax assessment in the cases specified in Article 39 of the Law on Tax Administration, in which:. Tax assessment shall be made on the principles prescribed in Article 36 of the Law on Tax Administration. Bases for customs offices to conduct tax assessment are the quantity, taxed value and origin of, import duty, export duty, excise tax and value-added tax rates applicable to, goods actually imported or exported; the exchange rate used for tax calculation; prescribed tax calculation methods and other information and databases prescribed in Clause 2, Article 39 of the Law on Tax Administration, Article 27 of Decree No.

The competence to conduct tax assessment rests with the General Director of Customs; directors of the Customs Departments of provinces, inter-provinces or centrally run cities, heads of district-level Customs Departments and the director of the Department for Post-Customs Clearance Inspection. Order of and procedures for tax assessment. In case of assessing each factor related to the determination of the payable tax amount, customs offices shall calculate the payable tax amount corresponding to the assessed factors and notify taxpayers thereof together with the results of assessment of factors related to the determination of the payable tax amount.

Responsibilities of customs offices:. Responsibilities of taxpayers:. Taxpayers who commit violations of tax laws shall be sanctioned according to regulations. The statute of limitations for sanctioning violations of tax laws is prescribed in Article of the Law on Tax Administration and Decree No. Handling of overpaid tax or fine amounts. Tax or fine amounts for imports and exports are considered overpaid in the cases specified in Clause 1.

Article 22 of Decree No. The dossier of and procedures for the handling of overpaid tax and fine amounts specified at Point b, Clause 1, Article 22 of Decree No. In case taxpayers have paid an import duty, export duty, excise tax or fine amount larger than the payable tax or fine amount prescribed at Point a, Clause 1.

Overpaid value-added tax amounts shall be handled under the guidance at Point c. Article of this Circular. Customs clearance. In case goods are cleared from customs procedures under Clause 1. Article 25 of the Customs Law, and Clause 1. Article 12 of Decree No. Particularly for imports subject to quality examination:.

The goods owner shall keep the original state of goods until obtaining the examination agency's conclusions on goods quality and add these conclusions to the customs dossier within 30 days after the date when goods are brought to the place of examination stated in the written registration for examination of imports quality for examination. The customs office shall monitor and receive examination results; sign and append the stamp "Cleared from customs procedures" to the customs declaration on the basis of the examination agency's conclusions on goods quality.

Past the day time limit, if the goods owner fails to submit or supplement the examination agency's conclusions on goods quality to the customs dossier, the customs office shall make a written record thereof and handle the violation in accordance with law. Conditional customs clearance cases specified in Clause 2. In case goods are cleared from customs procedures on the basis of survey results, these survey results will also apply to goods lots of the same category for which import procedures are carried out by enterprises at the same district-level Customs Department.

This guidance does not apply to results of survey conducted to determine goods quantity. Certification of actual exportation of exports. For goods exported through border gates by sea, air, rail or inland waterway: Border-gate customs offices shall base themselves on the bills of lading and commercial invoices to certify that goods have been actually exported. For goods exported through land or riverway border gates and Van Gia transshipment port, Quang Ninh province: The border-gate customs offices shall base themselves on the results of supervision of exports through border gates to certify that goods have been actually exported.

For exports consigned in bonded warehouses: The bonded warehouse customs offices shall certify as follows "Goods consigned into bonded warehouses. For on-spot imports or exports, customs offices will not give certification of actual exportation. The actual exportation of goods shall be determined on the basis of the completion of customs procedures for on-spot export declarations.

Cancellation of customs declarations. Cases of cancellation of customs declarations:. The order of and procedures for cancellation of a customs declaration are prescribed as follows:.

In case the customs declarant requests cancellation of a registered declaration, apart from the cancellation procedures prescribed above, the customs office shall withdraw the customs declaration the copy kept by the customs declarant and file it by its registration number if the customs declarant does not register a new customs declaration or file it together with the new customs dossier if the customs declarant registers a new customs declaration.

Review of customs dossiers. The review of customs dossiers may be conducted after goods lots have been cleared from customs procedures, and completed within 60 days from the date of signing the decision on customs clearance for these goods lots.

Post-customs clearance inspection. Post-customs clearance inspection complies with Part VI of this Circular. Section 1. Materials and supplies imported for export production. Materials and supplies imported for export production include:. Materials, semi-finished products, parts and assemblies to be directly used in the production process, constitute exported products;. Materials and supplies directly used in the process of export production but neither being transformed into nor constituting products;.

Finished products imported by enterprises for attachment to or packaging together with exports produced from imported materials and supplies or packaging together with exports produced from materials and supplies bought in the domestic market into complete goods for export abroad:.

Supplies for use as packing or packing for exports;. Materials and supplies imported for the maintenance, repair or re-processing of exports;. Samples imported for export production which must be re-exported to foreign customers after completion of contracts.

Products exported by mode of export production. Exports managed under the mode of export production include:. Materials and supplies which are imported for domestic consumption may be used as materials and supplies imported by mode of export production, provided the duration from the date of registration of the customs declaration for the import of such materials and supplies to the date of actual exportation of products does not exceed 2 years.

Products produced from materials imported by mode of export production may be exported directly by importing enterprises or sold to other enterprises for export. Customs procedures for import of materials and supplies. Enterprises shall register materials and supplies imported for export production and carry out customs procedures for their import according to the list already registered at a district-level Customs Department which is most convenient for enterprises.

Procedures for registration of imported materials and supplies. These materials and supplies may be imported under one or several contracts. These codes may only apply when enterprises carry out procedures for the import of materials and supplies at district-level Customs Departments applying information technology in monitoring and liquidating goods imported by mode of export production.

Enterprises shall make uniform declarations in all items on appellations of materials and supplies. HS codes and major materials in the registration of imported materials and supplies and customs dossiers from the stage of importing materials and supplies till the liquidation, tax refund and non-collection of import duty. Customs procedures comply with regulations applicable to commercial imports guided in Chapter I, Part II of this Circular.

Procedures for registration and adjustment of norms of materials and supplies and registration of exported products. The registration and adjustment of norms and registration of exported products shall be carried out at the district-level Customs Department which has carried out procedures for the import of materials and supplies.

Registration of norms of raw materials and supplies. Enterprises' directors shall declare and take responsibility before law for the import and use of materials and supplies imported for export production and the actual norms used in export production, including the proportion of scraps and discarded products within consumption norms collected in export production, upon declaration of actual use norms to customs offices. If making inaccurate declarations, taxpayers shall, apart from having to fully pay deficit tax amounts, be sanctioned according to regulations.

Methods for calculation of norms:. In case due to change in models or categories of exports, other raw materials and supplies imported for export production with consumption norms different from registered ones are used in the process of production, enterprises shall adjust norms and declare them to the customs office within 15 days before carrying out procedures for export of products. In case of carrying out procedures for import of materials and supplies at district-level Customs Departments applying information technology to liquidation, enterprises shall register exported products according to Form No.

The place and time of registration are similar to those for registration of norms. In case materials and supplies are imported for production of goods for domestic consumption but enterprises later find out export outlets and use these materials and supplies for export production and goods have been actually exported abroad, the registration and adjustment of norms will comply with this Circular.

Customs procedures for export of products. Customs procedures for export of products shall be carried out at the district-level Customs Department which has carried out procedures for import of raw materials or at other district-level Customs Departments provided that before carrying out export procedures, enterprises shall send a written notification made according to Form No. Customs procedures are the same as those applicable to commercial exports guided in Chapter I, Part II of this Circular.

When conducting physical inspection of goods, enterprises shall produce samples of materials taken upon importation and the table of norms registered with customs offices to customs officers for inspection and comparison with exported products.

Liquidation of import declarations. The procedures for liquidation of import declarations shall be carried out at the district-level Customs Department which has carried out procedures for import of materials and supplies.

Enterprises shall give written explanations to customs offices when carrying out liquidation procedures. Particularly in some cases in which a single goods lot is liquidated several times or goods exported by mode of export production are produced with raw materials imported for commercial purposes for which import procedures have been carried out at other district-level Customs Departments, one export declaration may be liquidated in part.

The customs office shall, when carrying out liquidation, append the stamp "already liquidated' to the export declaration, the original import declaration kept at its office and the original customs declaration kept by the customs declarant.

In case of partial liquidation, it is necessary to make an annex clearly stating the liquidated contents import declaration, materials and tax amount for use as a basis for the liquidation of the subsequent part. Liquidation dossiers and time limit for submission of liquidation dossiers are guided in Article and Clause 2, Article of this Circular.

District-level Customs Departments carrying out liquidation procedures shall receive and process liquidation dossiers and handle violations if any in accordance with law. In case goods being materials imported for export production are not used for production and enterprises wish to use them for domestic consumption, they shall send a document to the district-level Customs Departments which has carried out import procedures, for changing the use purpose to domestic consumption and conduct liquidation on the basis of the import declaration for materials.

Enterprises are not required to register new declarations but declare and pay import duty, excise tax and value-added tax if any according to regulations. The time limit for payment of taxes and fines for late payment comply with Clause 2, Article 18 of this Circular.

Procedures applicable to cases in which products are sold to other enterprises for direct export. Enterprises importing materials and supplies for export production shall carry out procedures for import, registration of norms and liquidation under this Circular. Enterprises directly exporting products shall carry out export procedures under this Circular. Export declarations shall be registered for the mode of export production, with the phrase "Products produced from materials and supplies imported for export production" and the name of the selling enterprise.

Section 2. Customs procedures for goods temporarily imported for re-export. Customs procedures for goods temporarily imported for re-export shall be carried out similarly to those applicable to commercial imports and exports. Besides, due to particular characteristics of this mode, some contents are further guided as follows:. Places of customs clearance. In case goods are permitted to be re-exported through a border gate other than the border gates through which they have been temporarily imported, in the process of transportation to the border gate of exportation, they will be subject to supervision like goods transported from or to border gate.

Management of goods temporarily imported for re-export. When re-exporting goods, enterprises shall re-export the whole volume of goods declared on a re-export declaration. In case there are plausible reasons accepted by heads of district-level Customs Departments of border gates of exportation, re-exported goods may be stored at border gates of exportation for a duration which must not exceed the validity duration of re-export declarations.

Liquidation of temporary import declarations. District-level Customs Departments which have carried out procedures for temporary import shall consider and permit enterprises to use them for domestic consumption and conduct liquidation on the basis of the temporary import declarations.

Enterprises are not required to register new declarations but shall declare and pay import duty, excise tax and value-added tax if any according to regulations.

The time limit for payment of taxes and fines for late tax payment complies with Clause 2, Article 18 of this Article. Temporarily imported goods which are used for domestic consumption must comply with the tax policy and import management policy like goods imported for commercial purposes.

Customs procedures for goods transported from or to border gate. If goods transported from or to border gate are transferred directly from the exporting country to the importing country without going through a Vietnamese border gate, customs procedures are not required to be carried out. If goods transported from or to border gate are transported directly from the exporting country to the importing country through a Vietnamese border gate but not consigned in bonded warehouses or transshipment areas at Vietnamese ports, customs offices shall supervise goods until they are actually exported out of Vietnam.

If goods are transported from the exporting country to the importing country through a Vietnamese border gate and consigned in bonded warehouses or transshipment areas at Vietnamese ports, customs procedures shall be carried out as for goods brought into and out of bonded warehouses and cargo transshipment areas at Vietnamese ports. Goods traded by mode of transportation from or to border gate must be brought out of the Vietnamese territory through the border gate of importation. Goods traded by mode of transportation from or to border gate are exempt from inspection.

In case of detecting signs of violation, customs inspection shall be conducted under Article 14 of this Circular. Section 3. Customs procedures for imports and exports for the performance of processing contracts with foreign traders. Customs procedures for imports and exports for the performance of processing contracts with foreign traders comply with the Finance Ministry's Circular No. Customs procedures for imports and exports subject to single registration of customs declarations.

Single registration of declarations is applicable to imports and exports of all types which meet the following conditions:. Validity of a registered declaration. For processed goods indicated in a contract annex, the declaration is valid within the annex's validity duration. Clause 1 of this Article.

Import or export procedures in the form of single registration of declarations shall be carried out at district-level Customs Departments. Procedures for single registration of declarations. Some items on the declaration for each importation or exportation transportation documents, means of transport need not to be filled in.

Procedures to be carried out upon each importation or exportation. Procedures for liquidation of declarations. Customs procedures for on-spot imports and exports. Bases for determining on-spot imports or exports.

Article 15 of Decree No. Customs procedures for on-spot import or export shall, depending on the mode of importation or exportation, be carried out at the district-level Customs Department of the locality which is the most convenient as selected by the enterprise. A customs dossier comprises:. Within 30 days after the exporting enterprise signs 4 customs declarations for certification of the delivery of goods to the importing enterprise, the on-spot importing enterprise and on-spot exporting enterprise shall carry out customs procedures.

Past the above time limit, if the on-spot importing enterprise has completed customs procedures while the on-spot exporting enterprise has not yet carried out customs procedures, the customs office carrying out on-spot export procedures shall make a written record and administratively sanction the on-spot exporting enterprise, and carry out customs procedures without canceling the customs declaration.

Customs procedures for on-spot import. Goods exempt from physical inspection may be immediately put into production; goods subject to physical inspection may be put into production only after inspection. To seal and hand samples if any to the enterprise for preservation and production to the customs office upon request;.

Customs procedures for on-spot export. To certify the completion of customs procedures, sign and append an officer seal to customs declarations;. In case the on-spot exporting enterprise and on-spot importing enterprise carry out procedures at the same district-level Customs Department, this Customs Department shall sign for certification in both sections for the customs office carrying out export procedures and customs office carrying out import procedures.

For on-spot imported processed products for trading in the inland, customs procedures shall be carried out under Circular No. The liquidation and duty refund non-collection comply with Section 6, Part V of this Circular. Customs procedures for imports or exports for the implementation of investment projects. Customs procedures for imports or exports for enterprises' activities comply with regulations applicable to each mode of importation or exportation guided in this Circular.

Customs procedures for imports for the formation of fixed assets; and raw materials, supplies, parts or semi-finished products to serve production under projects eligible for investment incentives:. Registration procedures are guided in Article of this Circular.

In addition, some other jobs shall be done under Articles , and of this Circular. The liquidation of duty-exempt imports of domestic investment enterprises is guided in Circular No. Customs procedures for goods brought out of and into ports of transshipment. Customs procedures for goods brought out of and into ports of transshipment for transportation abroad.

Customs declaration shall be made by transshipment service providers. If detecting violations, the customs office shall conduct inspection under regulations. Liquidation of declarations of transshipped goods. Goods left stuck at ports of transshipment shall be handled like imports left stuck at seaports under the Finance Ministry's Circular No. Customs procedures for goods brought into or out of non-tariff zones in economic zones or border-gate economic zones; means of transport on entry, exit or in transit via non-tariff zones.

Goods brought into or out of non-tariff zones are subject to customs clearance, inspection and supervision. Goods of a certain type are subject to the process of customs procedures currently applicable to that type. When bringing goods from abroad into a non tariff zone, the customs declarant shall properly fill in the customs declaration required for each mode of importation and submit it to the customs office managing this non-tariff zone, stating that the goods are duty-exempt except goods items ineligible for duty incentives for imports.

Non-tariff zone enterprises importing raw materials or supplies for production and business shall register with the customs office names of to-be-produced products, names of imported raw materials or supplies and norms of raw materials and supplies imported for production. Norms of raw materials and supplies imported for producing goods for sale in non-tariff zones shall be registered before reporting on liquidation.

The registration of norms of raw materials and supplies imported for export processing and production complies with relevant regulations. In case non-tariff zone enterprises import raw materials, supplies or parts for producing goods for sale on the inland market, the customs declarant shall, when registering import declarations, register and declare names and volumes of goods, kinds and value of each imported raw material, supply or part: names of products produced in non-tariff zones from imported raw materials, supplies or parts for sale on the inland market.

Customs procedures for goods brought from the inland into non-tariff zones. If customs procedures are carried out at the customs office in the inland, the transportation of goods into the non-tariff zone complies with regulations applicable to exports transported from or to border gate. Non-tariff zone enterprises shall carry out customs procedures according to regulations applicable to each mode of importation at the customs office managing the non-tariff zone.

If procedures for goods brought into a non-tariff zone are carried out by a customs office other than the customs office managing the non-tariff zone, the customs office managing the non-tariff zone shall, when detecting violations, re-inspect goods under regulations. Customs procedures for goods exported abroad from non-tariff zones.

Customs procedures for goods brought from non-tariff zones into the inland. Inland enterprises shall carry out import procedures under regulations applicable to each mode of importation. Import and export procedures shall be carried out at head offices of customs offices managing non-tariff zones.

When carrying out export procedures, fill in export declarations the names and types of imported raw materials, supplies or parts constituting the products.

Goods processing between non-tariff zone enterprises and inland enterprises. Customs procedures are similar to those for processing for foreign traders. Customs procedures are similar to those applicable to inland enterprises placing overseas processing orders.

Customs procedures for goods purchased at shops or department stores in non-tariff zones and brought into the inland. For those entitled to purchase duty-free goods within quotas in non-tariff zones in border-gate economic zones under the Prime Minister-issued Regulation on operation of non-tariff zones, they shall pay duty on the volumes of goods in excess of duty-free quotas brought into the inland.

Article 3 of Decree No. If detecting any disparity between goods bringers and photos in the identity cards, between the identity cards' numbers indicated on sale invoices or duty receipts and those of the identity cards produced by goods bringers. Customs supervision of goods brought out of, into or via non-tariff zones. Customs procedures and supervision of means of transport on entry, exit or in transit via non-tariff zones for non-tariff zones with road border gates comply with regulations applicable to means of transport on entry, exit or in transit via Vietnam.

Liquidation reporting procedures. If detecting that goods brought from the inland into non-tariff zones are brought back into the inland, customs offices managing non-tariff zones shall notify provincial-level Tax Departments of localities where inland enterprises bringing goods into non-tariff zones are headquartered, for coordinated handling.

Customs procedures for imports and exports of export-processing enterprises. Particularly, the purchase of stationery and goods in the inland market for export-processing enterprises' day-to-day activities complies with Article 21 of the Government's Decree No. Places for customs clearance.

Inland enterprises shall carry out customs procedures at customs offices managing export-processing enterprises or district-level Customs Departments of localities where inland enterprises are headquartered.

Customs procedures for export-processing enterprises' imports and exports. Procedures for liquidation of export processing enterprises' raw materials or supplies. Customs offices shall apply duty and customs policies to export-processing enterprises only after enterprises have fulfilled tax and customs obligations towards customs offices.