PROVISIONS ON CUSTOMS PROCEDURE FOR IMPORTED GOODS FOR CONFIDENTIAL PREVENTION AND CONTROL OF COVID-19 , SUPPLYING DOCUMENTS BEEN CUSTOMS PRODUCTS AND FACT INSPECTION FOR IMPORTED GOODS AND BOTH GOODS COVID-19 Pandemic
*Based on the Customs Law dated June 23, 2014;*
– Pursuant to the Government’s Decree No. 08/2015/ND-CP dated January 21, 2015 detailing and implementing measures to implement the Customs Law on customs procedures, inspection, supervision and control and Decree No. 59/2018/ND-CP dated April 20, 2018 of the Government amending and supplementing a number of articles of Decree No. 08/2015/ND-CP;
*Based on Decree No. 134/2016/ND-CP dated September 1, 2016 of the Government detailing a number of articles and measures to implement the Law on Import and Export Tax and Decree No. 18/2021/ ND-CP dated March 11, 2021 of the Government amending and supplementing a number of articles of Decree No. 134/2016/ND-CP ;*
– Pursuant to the Government’s Decree No. 31/2018/ND-CP dated March 8, 2018 detailing the Law on Foreign Trade Management on the origin of goods;
*Based on the Government’s Decree No. 69/2018/ND-CP dated May 15, 2018 detailing a number of articles of the Law on Foreign Trade Management.*
– Pursuant to Decree No. 87/2017/ND-CP dated July 26, 2017 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
*Implement Resolution No. 86/NQ-CP dated August 6, 2021 of the Government on urgent solutions to prevent and control the Covid-19 epidemic to implement Resolution No. 30/2021/QH15 dated July 28, 2021 of the 15th National Assembly;*
*Implement Resolution 105/NQ-CP dated September 9, 2021 of the Government on supporting businesses, cooperatives and business households in the context of the Covid-19 epidemic:*
*Implement Resolution No. 106/NQ-CP of September 11, 2021 of the Government on tax policies for imported goods to finance the prevention and control of Covid-19 epidemic;*
*At the request of the General Director of Customs.*
– The Minister of Finance promulgates a Circular on customs procedures for imported goods serving the prevention and control of the Covid-19 epidemic; submit documents in customs dossiers and conduct physical inspection of exported and imported goods in the context of the Covid-19 epidemic.
Article 1. Scope
This Circular provides for:
1. Customs procedures for imported aid from foreign donors; gifts, gifts from abroad or goods imported by domestic organizations and individuals to support, support, sponsor, donate or donate to the Government, the Ministry of Health, the People’s Committees of the provinces, cities, Vietnam Fatherland Front Committees of provinces and cities to serve urgent requirements for epidemic prevention and control, treatment and medical examination and treatment in the context of the Covid-19 epidemic (hereinafter referred to as imported goods). aid, gifts and gifts for the prevention and control of the Covid-19 epidemic).
2. Submit documents in the customs dossier for exported and imported goods to solve the congestion of goods during customs clearance in the context of the Covid-19 epidemic.
3. Physical inspection of goods at the request of the Sub-department of Customs where the customs declaration is registered.
Article 2. Subjects of application
1. Customs declarant.
2. Customs offices and customs officers.
3. Agencies, organizations and individuals have related rights and obligations.
Article 3. Customs procedures for imported aid, gifts and gifts in service of Covid-19 epidemic prevention and control
1. Customs procedures for imported aid, gifts and gifts in service of Covid-19 epidemic prevention and control shall comply with the provisions of Article 50 of the Customs Law and Clause 7 Article 26 of Decree No. 08/ 2015/ND-CP dated January 21, 2015 of the Government detailing and implementing the Customs Law on customs procedures, inspection, supervision and control.
2. Documents in customs dossiers:
a) Incomplete customs declaration for imported goods;
b) Written certification of the competent state agency:
b.1) For goods imported as aid from foreign donors: Decision on approval or written consent to receive aid goods from foreign donors to serve Covid-19 epidemic prevention and control of the competent authority.
b.2) For goods being gifts or gifts from abroad: A written agreement on donation or donation from a foreign organization or individual to a Vietnamese organization or individual in service of epidemic prevention and control. Covid-19 or the written consent of a competent authority on the receipt of gifts and donations for Vietnamese organizations and individuals to serve the prevention and control of the Covid-19 epidemic.
b.3) For goods imported by Vietnamese organizations or individuals to support, support, sponsor, donate or donate to serve the prevention and control of the Covid-19 epidemic: A written approval for receipt of goods. of the Prime Minister, the Ministry of Health or the People’s Committees of the provinces and cities, the Vietnam Fatherland Front Committees of the provinces and cities.
The documents specified at Point b of this Clause must be submitted in the form of originals or scanned copies, certified by the digital signature of the customs declarant.
c) Import license, for goods on the list that require an import permit;
d) A notice of inspection domain or a notice of inspection results issued by a specialized inspection agency, for goods on the list of goods subject to specialized inspection;
d) Declaration of aid certified by the Finance agency for goods donated to Vietnam by foreign organizations or individuals in accordance with the law on management and use of non-refundable aid.
e) Other relevant documents in the customs dossier for imported goods as prescribed in Clause 5, Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 amending and supplementing some Article of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance providing for customs procedures; customs inspection and supervision; export tax, import tax and tax administration for imported and exported goods.
1. Time limit for submission of documents in customs dossiers:
a) The customs declarant must submit the documents at Point b, Clause 1 of this Article at the time of registration of the incomplete import customs declaration.
b) The customs declarant is entitled to delay submitting the documents at Points c, d, d, and e, Clause 1 of this Article within 30 days from the date of registration of the incomplete customs declaration for imported goods. import, along with a complete customs declaration.
1. Responsibilities of the customs declarant:
a) Declare and submit incomplete customs declarations as prescribed in Article 50 of the Customs Law, Clause 7 Article 26 of Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government and submit documents in the customs dossier within the time limit specified in Clause 3 of this Article.
b) Declare the request for late submission of documents at Points c, d, d and e, Clause 2 of this Article (except for the case specified in Clause 1, Article 11 of Circular No. 13/2021/TT-BYT dated) September 16, 2021 of the Minister of Health stipulating the issuance of circulation numbers for the import of medical equipment to serve the prevention and control of the Covid-19 epidemic in urgent cases) in the “notes” section on the customs declaration. electronic customs authority according to form No. 01 Appendix I Circular No. 39/2018/TT-BTC dated April 20, 2018 by the Minister of Finance amending and supplementing a number of articles in Circular No. 38/2015/TT- BTC dated March 25, 2015 of the Minister of Finance on customs procedures; customs inspection and supervision; export tax, import tax and tax administration for exported and imported goods or in the box “Other notes” on the customs declaration for the case of customs declaration on the paper declaration form HQ/2015/ NK Appendix IV promulgated together with Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance providing for customs procedures; customs inspection and supervision; export tax, import tax and tax administration for imported and exported goods.
Past the time limit of 30 days from the date of registration of an incomplete declaration for imported goods, if additional documents in the customs dossier are not submitted to the customs authority, the customs declarant will be handled for violations according to the provisions of this Law. regulations of law on customs, law on tax.
When submitting the complete customs declaration and documents included in the customs dossier according to Point b, Clause 3 of this Article, in case the customs declarant or the Sub-department of Customs is located in an isolated, isolated, or isolated area, If the customs declarant cannot submit the documents on time specified in this Clause, within 05 working days after the expiration of the period of isolation, isolation or blockade according to the notification of the competent authority, according to the notification of the competent authority, the customs declarant must submit the unsubmitted documents to the customs authority together with 01 copy of the written notice of the competent authority about the application of the distance measure, quarantine or blockade certified by the digital signature of the customs declarant.
If the documents specified in Clause 1 of this Article have been issued on the National Single Window Portal, the customs declarant is not required to submit the paper copies to the customs authority.
c) Preserve the original state of goods at the storage location and only put the goods into use after they are cleared by the customs authority.
1. Responsibilities of customs authorities
a) The customs authority shall carry out customs clearance procedures according to the provisions of Article 50 of the Customs Law 2014, Clause 7, Article 26 of Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government. detailing and implementing the Customs Law on customs procedures, inspection, supervision and control; Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance (amended and supplemented in Circular No. 39/2018/TT-BTC dated April 20, 2018) and Circular No. this.
b) Monitor the late submission, urge the submission of relevant documents in the customs dossier and update the late submission documents submitted by the customs declarant through the customs electronic data processing system.
c) Handle violations as prescribed and notify in writing the specialized management agency, specialized inspection agency, aid certifying agency, governing body or local government of the organization. If the deadline for submission of relevant documents in the customs dossier is overdue, but the declarant has not yet submitted these documents to the customs authority.
Article 4. Submission of documents in the customs dossier to solve the congestion of goods during customs clearance in the context of the Covid 19 epidemic and responsibilities of customs declarants and customs authorities
1. Conditions for customs declarants to submit documents included in customs dossiers as prescribed in Clause 2 of this Article:
a) The customs declarant or the Customs Sub-department has an address in the area of isolation, isolation or blockade according to the notice of the competent authority to take measures to prevent and control the Covid-19 epidemic.
b) Time for submission of documents included in the customs dossier during the announcement of the competent authority on the implementation of distance, isolation or blockade measures.
1. Documents included in the customs dossier for imported and exported goods as prescribed in Clause 5, Article 1 of Circular No. 39/2018/TT-BTC must be submitted in paper form (including: original, notarized or certified true copy), the declarant may submit a scanned copy certified by a digital signature through the customs electronic data processing system when carrying out customs procedures. At the same time, attach 01 scanned copy of the written notice of the competent authority about the application of distance, isolation or blockade measures certified by the digital signature of the customs declarant.
For documents certifying origin of goods, comply with the provisions of Circular No. 47/2020/TT-BTC dated May 27, 2020 of the Minister of Finance on the time of submission of certificates of origin. and the form of proof of origin for imported goods applied during the Covid-19 epidemic period.
1. When registering the customs declaration, the customs declarant declares the request for late submission of the paper documents in the “Notes” box on the electronic customs declaration using form No. 01 or Form No. 02, Appendix 1. promulgated together with Circular No. 39/2018/TT-BTC .
2. Deadline for submission of documents
a) The customs declarant shall submit additional paper documents in the customs dossier for imported and exported goods specified in Clauses 2 and 3 of this Article within 30 days from the date of registration from the customs declaration. mandarin.
In case of force majeure due to the customs declarant or the Sub-department of Customs located in an isolated, isolated or blockaded area, the customs declarant cannot submit the payment within the above time limit, within 5 working days from the date of delivery. After the expiration of the time limit for separation, isolation or blockade as notified by the competent authority, the customs declarant must submit a paper copy of the documents specified in Clause 2 of this Article to the customs authority, enclosed with 01 copy. take a copy of a written notice of a competent authority about the application of distance, isolation or blockade measures, certified by the digital signature of the customs declarant.
b) Past the time limit specified in this Clause, if the paper documents have not been additionally submitted, the customs declarant will be handled for violations in accordance with the law on customs.
1. Responsibilities of customs authorities
a) The customs authority shall handle customs procedures according to the provisions of Circular No. 38/2015/TT-BTC ; Circular No. 39/2018/TT-BTC and this Circular.
b) If the late submission is an import or export license, upon receiving the scanned document sent by the declarant through the customs electronic data processing system, the receiving officer will update the license information. on the system to track deductions according to regulations.
c) Monitor and handle violations according to the provisions of the law on customs for cases of violations against regulations on time limit for submission of documents or failure to submit documents specified in this Article.
Article 5. Regulations on physical inspection of goods at the request of the Sub-department of Customs where the customs declaration is registered
1. Import and export goods subject to physical inspection of goods, if the Sub-department of Customs where the customs declaration is registered makes a written request or sends an application through the electronic data processing system At customs, the Sub-department of Customs where the goods are stored shall carry out the physical inspection of goods.
2. The order of physical inspection of goods at the request of the Sub-department of Customs where the customs declaration is registered shall comply with the provisions of Clause 18, Article 1 of Circular No. 39/2018/TT-BTC.
Article 6. Effect
1. This Circular takes effect from the date of signing. Based on the impact of the Covid-19 epidemic on customs clearance of exports and imports, the Minister of Finance issues a Circular amending, supplementing, replacing or annulling this Circular.
2. In case legal documents referred to in this Circular are amended, supplemented or replaced, the revised, supplemented or replaced new document shall apply.
3. In the course of implementation, in case of any problems, organizations and individuals are requested to promptly report them to the Ministry of Finance for study, guidance and supplementation.
