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					    HƯỚNG DẪN GIAI ĐOẠN
 RÀ SOÁT THỦ TỤC HÀNH CHÍNH




Tổ thư ký Hội đồng tư vấn cải cách thủ tục hành chính

                 Tháng 9 năm 2009
COLLECTION OF COMMENTS
 ON REVIEWING CUSTOMS
ADMINISTRATIVE PROCEDURES



        November 2009
                     34 REVIEWED APs
1. Customs procedures applied for goods exported by purchase and sale
   contracts
2. Customs procedures applied for goods imported by purchase and sale
   contracts
3. Procedures for registration of the norm of materials and supplies and
   registration of exports
4. Customs procedures applied for raw materials imported for production
   of exported goods
5. Customs procedures applided for liquidation of import declarations of
   raw materials for production of exported goods
6. Certification of actual exportation of exports
7. Customs procedures applied for exports transported from or to border
   gate
8. Customs procedures applied for imports transported from or to border
   gate
9. Procedures for sampling, sample storage and archival of photographs of
   imports
                      34 REVIEWED APs
10. Customs procedures applied for goods brought into container freight
    station (CFS)
11. Customs procedures applied for imports and exports of export-
    processing enterprises (for domestic enterprises)
12. Customs procedures applied for re-imported goods to be repaired and
    reprocessed, (and later re-exported)
13. Procedures for registration of goods processing contract for foreign
    traders
14. Procedures for registration, adjustment and investigation of the norm of
    processed goods for foreign traders
15. Procedures for importing raw materials, supplies to be processed for
    foreign traders
16. Procedures for exporting processed- goods
17. Procedures for liquidation of processing contract for foreign traders
18. Procedures for registration of participating e-customs
                    34 REVIEWED APs
19. E-customs procedures applied for imports and exports by purchase
    and sale contract
20. E-customs procedures for management of re-exported goods
21. E-customs procedures for goods imported but exported for return
22. E-customs procedures for re-exporting re-processed goods which are
    exported but returned
23. E-customs procedures for exporting processed goods
24. E-customs procedures for importing raw materials, supplies for
    processing
25. E-customs procedures for processed goods which are exported but
    returned for repairing and re-processing
26. Procedures for granting priority card for customs procedures for
    enterprises
27. Procedures for granting customs agent staff card
                      34 REVIEWED APs
28. Procedures for registration, operation of customs agent
29. Procedures for granting customs clearance certificate
30. Customs procedures applied for foreign automobiles when imported
    (temporarily imported) for commercial purpose
31. Procedures applied for inspection, supervision measures of imports and
    exports related to intellectual property at district-level customs
    department
32. Procedures for liquidation of goods in bonded warehouse
33. Customs procedures for means of transport temporarily imported
    through road border gate not on the commercial purpose
34. Customs procedures applied for goods brought into CFS
             REVIEWING METHODOLOGY

 Establish working group including customs officials, enterprises and
   association representatives
 Organize workshops of enterprises in 3 regions
 Synthesize difficulties and Recommend solutions
 Make administrative procedure reviewing list, phase 1, 2
 Assign to fill in Form 3 – Discussion meetings
 Organize workshops between Enterprises and Customs
 Make comments on Drafted amendment for Circular 166, 79 and e-
   customs
 Complete Form 3, Reports
 Recommend General Department of Viet Nam Customs to pilot the
   “GREEN STREAM” for some enterprises from 1.1.2010 – 31.12.2010
             Part 1

REVIEW ADMINISTRATIVE PROCEDURES
        ACCORDING TO FORM 3
         GENERAL COMMENTS
•   APs are clearly stipulated
•   Have legal basis
•   Some impractical points of:
    Components of documents, forms
    Processing duration
    Fees and fares
    Requirements and conditions
•   After reviewing 36 APs, it is recommended to:
    Amend and supplement: 35 APs, 08 Forms, declaration form; 12
    requirements, conditions
    Abolish: 07 APs; 07 Forms, declaration forms; 04 requirements,
    conditions
1-2.     Customs procedures applied for goods imported and
         exported by purchase and sale contracts

       Amendement and supplement:
      Present Purchase and Sale Contract, commercial invoices, and
       packing list
       Justification:
      International commercial practices are not in line with requirements of
       Circular 79/2009/TT-BTC
      E-commercial invoices and packing list
      Could be checked through payment documents and auditing
       Solution for amendment and supplementation:
      Amend Circular 79: approve for Enterprises to sign and seal to
       confirm the truthfulness of documents submited to the Customs
    3, 14. Procedures for registration of the norm of materials and
    supplies and registration of exports; Procedures for
    registration, adjustment and investigation of the norm of
    processed goods for foreign traders
    Contents to be amended and supplemented:
   Finalise the Raw Material List; Abolish the investigation and supervision of
    domestically supplied raw material
   Regulate to declare average norm for commodity codes before or at the same
    time of exporting procedure
   Regulate the deadline for checking the norm and specific responses to
    violations
   Enterprises are permitted to adjust the norm after exporting the commodity
    before the time of submitting the liquidation documents;
   Present the parametre table, zoomed-out diagram, samples: simplify the
    commodity description requirements (Name of commodity is not required to
    be in full detail);
   Period of validity of Results of implementing AP: amend from 12 months to 15
    months (maximum contract extension is 3 months)
    Solution for amendment and supplement
   Amend point 3b, article 33 TT79/2009/TT-BTC, Supplement TT116/TT-BTC:
4. Customs procedures applied for raw materials imported for
production of exported goods
Contents of amendement and supplementation:

1. Require 1 original copy of Commercial Invoice; 1 photocopy of bill of
   lading copied from the original copy bearing “copy and surrendered”
2. Shorten the customs clearance duration (especially applied for aquatic
   products);
3. Abolish regulation of “checking at the customs department where
   customs declaration is registered”
4. Abolish receipt of customs declaration fee
5. Lengthen tax grace period from 275 days to 365 days upon the
   registration of importing materials declaration
6. Abolish regulation of declaring the estimated norm for material
    4. Customs procedures applied for raw materials imported for
                  production of exported goods
    Justification

   International commercial practice and increase responsibilities of
    Enterprises;
   No need to differentiate the border gate customs and outside border gate
    customs when checking, customs can check information in the intranet;
   Writing fee receipts is time consuming, customs fee stamp issuance is
    recommended;
   Aquaculture products, pearl, processed agriculture products and crops…
    should have longer tax grace period


    Solution for amendment and supplementation
    Amend Circular No.79/2009/TT-BTC, Decision 52/2007/QĐ-BTC and
    Circular 43/2009/TT-BTC: Extension of the deadline for paying tax of
    imported materials for producing the exports is 365 days
   5. Customs procedures applided for liquidation of import
 declarations of raw materials for production of exported goods
Content of amendment and supplementation
1. Regulations on Document
   Abolish regulation of submitting original copy of Export Contract;
   Have form “Official document of request for liquidation” ;
   Abolish regulation of submitting bank payment confirmation of the bank,
   confirmation of real export and financial invoice of domestically supplied
   raw material ;

2. Shorten the processing duration and have specific regulation :
   2- 3 days for E-Customs Procedure, 5 days for normal declaration as all
   documents are filed in customs system

3. Abolish regulation of “Declaration form for imports-exports should be
   liquidated on the first-come-first-served basis”

4. Contents of application form and declaration of import for producing the
   exports should be regulated the registration form: by E-customs
   procedures or manually…
5. Customs procedures applided for liquidation of import
declarations of raw materials for production of exported goods

Justification

   A contract could be implemented in many years with many times of
    liquidation per year. It should be a photocopy of contract with signature
    and seal of the enterprise.
   The fact that in many cases there are no financial invoices for
    domestically purchased materials will not affect the liquidation;
   15 days of processing documents are too long
   Regulation on the liquidation of import and export declaration on first-
    come-first-served basis is not appropriate for production reality;
   Content of form, declaration of import for producing the exports should
    be regulated the registration form: by E-Customs Procedure or by manual

Solution for amendment and supplementation:
   Amend some regulations of Circular No.79/2009/TT-BTC
    6. Certification of actual exportation of imports and exports

    Content of amendment and supplementation

•   The illogical methodology of certifying the actual exportation cause
    wasting money and time for enterprises
    Justification
•   Documents for certifying the actual exportation include: Export
    declaration, commercial invoice, bill of lading which are redundant
    because:
•   Commercial invoices made by the enterprises have information of
    quantity and weight of commodity;
•   Bill of lading is issued after the commodity is loaded in the
    transportation means under the supervision of customs officials at the
    port (good basis for actual exportation), it will therefore save time and
    money for enterprises and avoid losing declaration
     6. Certification of actual exportation of imports and exports

    Solution for amendment and supplementation
   Amend Circular 79/2009/TT-BTC as follows:
   Customs at the port sign at the Export Customs Declaration as soon as
    international carriers submit Customs Declaration and witness the
    goods is loaded into transportation means.
   Intercommunication in the customs to obtain information on imports and
    exports; or
   Abolish the procedure of certifying actual exportation because sufficient
    information on the status of the consignment can be easily accessed
    through customs intranet.
   As to tax agencies, apart from the Export Customs Declaration, payment
    documents by bank transfer, B/L and auditing documents could be
    checked, and enterprises are responsible to the law.
7, 8. Customs procedures applied for exports transported from or to border gate
16. Procedures for exporting processed- goods for foreign traders
      Content of amendement and supplementation
     Abolish the application for moving to other border gate (form01/ĐCCK2006 )
     Shorten the result informing deadlines
     Comply with seal-off regulation accordingto Decision No.69 in stead of regulation
      of Circular No. 79
      Justification
     Declaration has needed information of name and code of border gate
     Use internet to dig up needed information of the consignment to shorten the
      result informing deadlines
     Seal-off regulations as for investigated goods as specified in Circular 116 and 79
      are too complicated, time consuming, waste of money for enterprises.

      Solution for amendement and supplementation:
     Amend item 4 and 6 article 57 of Circular No.79/TT–BTC : As for consignment in
      full container having investigation, the registration for border gate for
      investigation which is appropriate for enterprises’ conditions is allowed;
     As for commodity moved to other border gate: Abolish the application for
      moving to other border gate
     Deadline for informing the result: maximum ½ date at each border gate in case
      goods need investigating; 1h at the border gate as for non-investigated goods.
    9. Procedures for sampling, sample storage and archival of
                      photographs of imports
a) Content of amendment and supplementation:

   No need to archive so many samples for consignment of the same code
    and same category, rather archive 1 common sample as the basis for
    cross checking and tax calculating

b) Justification:

   Archiving so many samples costs much money and takes a lot of rooms
    and the samples will go to waste if kept in bad conditions

c) Solution for amendment and supplementation:

   Amend article 15, Circular No. 79/2009/TT-BTC dated 20/4/2009 of
    Ministry of Finance
10, 36. Customs procedures applied for goods brought into
              container freight station (CFS)
Content of amendment and supplementation:
 Shorten the processing period of ½ day;
 Lengthen the duration of import and export declaration from 15 days to 30
   days
 Enterprises do not need to make a packing list of exports brought into
   container freight station CFS;
 Regulations on consign goods awaiting for exporting when brought into CFS;

Justififcation:
 Because this procedure is similar to normal customs procedure;
 Via internet, Customs of CFS can find out information of the consignment.
 Goods is brought into freight station in many days as consignment awaiting
   for being on board. At the moment of transporting the last consignment, the
   exporting figures are concise becaues during the transporting time,
   enterprises continue their production.

Solution for amendment and supplementation:
 Regulations of consigning goods into the CFS awaiting for the exporting
   procedure should be introduced. Export declaration will be registered at the
   moment of the last consignment. Therefore, enterprises do not need to amend
   the quantity in the declaration as the same as the actual exported quantity
    11. Customs procedures applied for imports and exports of
     export-processing enterprises (for domestic enterprises)
    Contents for amendment and supplementation:

   Abolish customs procedures applied for export and import activities of
    export-processing enterprises and domestic enterprises.

    Justification
   Procedures are too complicated and time consuming while these activities
    are regular in Viet Nam. The current mechanism of tax inspecting can
    ensure the compliance with tax regulations of enterprises.

    Solution for amendment and supplementation:
   Amend Circular 79/2009/TT-BTC
   Abolish the export and import declaration, only actual of exportation
    confirmation is needed based on the contract, invoices, documents of
    payment through bank as currently applied in ecustoms in order to shorten
    the completion of customs procedure.
12. Customs procedures applied for re-imported goods to be repaired and
reprocessed, (and later re-exported)
21. E-customs procedures for goods imported but exported for return
22. E-customs procedures for re-exporting re-processed goods which are exported but
returned
25. E-customs procedures for processed goods which are exported but returned for
repairing and re-processing
Contents of amendment and supplementation:
 Shorten the customs clearance time to 8 working hours;
 Allow the time for reprocessing from 2-6 months in stead of 30 days
 Abolish requirement of declaring loss after reprocessing in the document requesting for
    reimport goods; Abolish regulation of registering for goods investigation at the place where
    the declaration is registered.
 Use fee stamp in replace of receipt; reduce fee from 20,000 VNd to 10,000 VND/form
Justification
 Enterprises need time for reprocessing and searching for business partners for reexporting
    (especially for seafood);
 When reexporting, enterprises have to declare the actual quantity;
 The regulation of registering for good investigation at the place where the declaration is
    registered is irrational because returned goods depend on means of transportation and arrival
    port;
Solution for amendment and supplementation:
 Amend item 1, 2 Article 6 Decision 52/2007/QĐ-BTC
 Amend item 4c, item a.1 item 4 Article 51 Circular 79/2009/TT-BTC
 Remove point a item 2 Article 51 Circular 79/2009/TT-BTC, amend Decision 73/2006/QĐ-BTC;
    Circular 43/2009/TT-BTC…
13. Procedures for registration of goods processing contract for
foreign traders
      Contents for amendment, supplementation:

     Contents and forms of contract: in line with international practices;
     Consensus on list/raw material unit: two main groups of raw materials:
      woven fabric/m2, knitted fabric/kg;
     Abolish the requirement for registration of norm at the time of contract
      registration. Real norms are just registered before exporting goods
     Correct Form 01/registration of norm of raw material: Delete column of
      estimated quantity(5), Value(6), types of raw material(7);
     Shorten time to complete processing contract registration within 4 working
      hours (1/2 day) (exclusive of the first time)
     Recommend to extend contract effect time of at least 3 months
     Simplify procedures for firms registering their contract for the first time by
      internet connecting to competent agencies to check following information
      (Certificate of business registration, Investment certificate for foreign-
      invested enterprises, License by Ministry of Industry and Commerce on list
      of imports and experts (in case of conditions), etc
13. Procedures for registration of goods processing contract for
foreign traders
Justification:

   Many requirements in contract content do not comply with international
    practices, causing difficulties to enterprises:
   Some regulation is impractical: registration of list of materials, quantity,
    value when registrating the contract, but fail to satisfy the requirement due
    to the fact that when signing the contract, enterprise does not define the
    exact name of goods, types, or norm of consumption for each material

Solution for amendment and supplementation

   Amend Article 30, Decree 12/NĐ-CP/2006 on the form and content of
    contract in line with International convention.
   Amend Form 01/ 01/registration of norm of raw materials: Remove column
    of estimated quantity(5), value(6), type of raw material (7);
15. Procedures for importing raw materials, supplies to be processed for
foreign traders
16. Procedures for exporting processed- goods for foreign traders
   Contents for amendment, supplementation:
   Abolish the requirement of process outsourcers to notify of goods receipts from
    the third party:
   Replace requirement to submit original raw material document with documents
    sealed and signed by the enterprise
   Reduce requirements of number of photocopies
   Concesus on list/raw material unit: two main groups of raw materials: woven
    fabric/m2, knitted fabric/kg
    Justification: in order to comply with reality, reduce time cost and
    procedures
    Solution for amendment and supplementation:
   Enterprise makes their own explaination, sign and seal and take full
    responsibility;
   Give authority to enterprise to take sample of imported consignment and fullfil
    procedures at Customs agency after clearing customs
   Use inter- mechanism in exploiting information about contract, appendix, etc,
    results of investigation of consignments (chemicals, additives) which have
    results within 6 months ago will be able to use the results to clear customs
   Point 1.3 item II section II, 1.2 section III Circular116/TT-BTC (04.12.08)
   Point 2 article 11, article 15 Circular No.79/TT-BTC (20.04.09)
   Decision No.1458/QĐ-TCHQ (27.07.09)
         17. Procedure for liquidation of processing contracts
Contents that should be revised/supplemented:
 Eliminate the requirement of payment document for processing charges;
 Eliminate the requirement for submission of purchase invoices, payment
  documents for raw materials purchased in Vietnam
 Eliminate the requirement of presentation of multiple original sets of dossier,
  given the fact that if the liquidation period is prolonged, the enterprise have to
  bear additional cost from duplicating all the dossiers together with the
  required forms.
 Eliminate the requirement of presentation of export declaration forms bearing
  certification by border gate customs that the goods are actually exported.
 Shorten time of liquidation to 7 working days from 15 days for enterprises that
  complied satisfactorily and 30 days for other enterprises.
 Extend by 30 days time-limit for liquidation by enterprises counting from the
  date of termination of the processing contract (currently 45 days)
 Adjust the regulation on handling raw materials in stock to conform with the
  actual unit pricing imposed in accordance to Circular 40/2008/TT-BTC dated
  21 May 2008;
 Eliminate the requirement of actual checking upon transfer of redundant
  materials and sub-materials under the liquidated contract to the new contract.
 Point 1.3, 1.6 section XII Circular 116/2008/TT-BTC
 Article 26.1 Circular 79/2009/TT-BTC dated 20 April 2009
    18. Procedure for registration of participating e-customs
    Contents that should be revised/supplemented:

•   Improve the method and mode of submission of the e-customs
    registration dossier.
    justification:
•   Enterprises have to wait, losing time and business opportunities;
•   Unnecessary waste caused by cost for duplications and submission of
    the dossier
•   All enterprise information can be retrieved on the customs
    interdepartment network and exchange of such data can be conducted
    among relevant agencies.

    Recommendations for revision:
•   Two options are proposed:
•   Option 1: abolish the procedure
•   Option 2: in the case of continued use, implementation of this AP should
    be made possible by online declaration or via email
•   Decree 27/2007/NĐ-CP dated 23 February 2007
•   Decision 149/2005/QĐ-TTg dated 20 June 2005
•   Decision 52/2007/QĐ/BTC dated 22 June 2007
19. E-customs procedure applied for exports and imports by purchase and
sale contracts
20. E-customs procedure for management of re-exported goods
23. E-customs procedure for exporting processed goods abroad

    Contents that should be revised or supplemented:

•   Address constraints of e-customs procedures to ensure e-customs
    documents with online approval are not required of a print copy and are
    not handled in traditional manner
•   Improve the software and hardware of the e-customs data processing
    system, develop a unified list of materials and goods with codes to
    enable smooth declaration
•   Extend the forms of application and customs procedures that can apply
    the e-customs procedures
    Reason: There are still problems in using the e-customs system
•   Lost time and cost for businesses and not up to the standard of e-
    customs
19. E-customs procedure applied for exports and imports by purchase and
sale contracts
20. E-customs procedure for management of re-exported goods
23. E-customs procedure for exporting processed goods abroad

Recommendations to revise/supplement:
• In case without an interdepartmental network, the enterprise should print
   the declaration form (signed and stamped) to the customs office at the
   port to get the shipment released after the electronic dossier has been
   given customs clearance. Responsible customs officers at the port will
   sign the form to certify the goods are actually exported and return it to
   the enterprise.
• With an interdepartmental network available, the enterprise will not
   obtain the customs certification at the port but the customs will certify
   once the information is available on the system;
• Revise related provisions in Decision 52/2007/QĐ-BTC dated 22 June
   2007, Decision 149/2005/QĐ-TTg dated 20 June 2005;
• Provide a circular guiding in detail on e-customs declaration.
      26. Procedure for granting priority cards for enterprises

    Contents that should be revised/supplemented:

•   There should be a clear provision that how much tax the enterprise owes
    for more than 90 days will determine the issue of such priority card,
    forced tax payment, withholded tax grace period, and withholded
    implementation of customs formalities, etc.
    Reason: Prevent cases of wrong calculation where the amount of tax
    unpaid is too small

    Recommendations to revise/supplement:
•   Shorten time of checking and settlement to 2 days as search for tax
    violations can be done online.
•   Provide appropriate incentive/preferential policies for businesses with
    priority cards, encouraging compliance with the law on customs.
•   Circular 73/2005/TT-BTC dated 5 September 2005 by Ministry of Finance
    guiding the implementation of several article of Decree 79/2005/NĐ-CP
    dated 16 June 2005 by the Government stipulating conditions for
    registration and operation of customs agents.
        27. Procedure for granting customs agent staff card

    Contents that should be revised/supplemented:

•   Distinguish « Customs agent staff card » from « Customs
    professional certificates» ;
•   Regulate clearly one AP settling agency (receiving dossiers and
    returning results);
•   Regulate clearly the number of dossiers which should be
    consistent in content and forms attached, replace the
    requirement of notarization with certification of the issuing
    agencies.

    Justification:
•   There are duplications in the card and certificate.
•   The dossier is submitted to the local customs department but the
    card is issued by the General Customs Department, Management
    and Supervision Division;
•   The procedure should be simplified and accountability of the
    governing agency;
        27. Procedure for granting customs agent staff card


Recommendations to revise/supplement:
•   Revise Decree 79 and Circular 73
•   Authorize customs offices to receive registration for and issue
    customs agent staff card cards; put into form the list of staff
    proposing to be issued with the cards.
•   Reduce time-limit for issue of such card to no more than 3
    working days.
•   Eliminate the requirement of educational degrees/certificates;
    maintain the condition of professional certificate and proposal
    from the enterprise
•   The card applicant will be liable for evidence confirming he or
    she is not among those prohibited from obtaining such card.
     28. Procedure for registration of operation of customs agent
     Contents that should be revised/supplemented:
•    Revise unreasonable provisions that hinders this activity

     Recommendations to revise/supplement: Revise Decree 79 and Circular
     73:
1.   Change the procedure for registration for and issuance of certifying
     documents to the procedure for notice of operation of customs agent and
     of practicing customs agent staff
2.   Enterprise providing customs service must meet the required conditions;
     15 days prior to operation, the enterprise will forward a notice to the
     customs office in the locality where its head office is based or at the
     border where it has regular operation, together with a list of customs agent
     staff and their signatures.
3.   Provide a form of notice of operation as customs agent; formalities and
     procedures of termination or temporary cease of operation as customs
     agent
4.   List of customs agent staff + sample signatures; form of notice of change
     of such staff
    29. Procedure for issuing customs professional certificates

    Contents that should be revised/supplemented:

•   Revise to conform legally with the provisions on conditions for taking
    exams and issuing the certificate;
•   Regulate consistently the condition « holding customs declaration
    professional certificate » for taking an exam for the customs declaration
    professional certificate (as in Decision 1604/2005/QĐ-TCHQ, Circular
    73/2005/TT-BTC, Decree 79/2005/NĐ-CP, 2001 Customs Law);
•   Regulate consistent conditions for taking exams for the customs
    declaration professional certificate (as in Decision 1604/2005/QĐ-TCHQ,
    Circular 73/2005/TT-BTC
•   Make consistent the condition « holding a mid-ranking educational
    degree in economics or law » in Decision 1604/2005/QĐ-TCHQ, Circular
    73/2005/TT-BTC (because the circular only states: « those having taken a
    training course … »)
29. Procedure of issuing customs professional certificates
       Recommendations to revise/supplement: Decree 79, Circular 03 and
       Decision 1604
  1.   Issuing authority
  •    Option 1: General Customs Department holds montly exams and/or as
       required by applicants;
  •    Option 2: Authorize other agencies to issue the certificate, such as some
       universities, colleges and other training institutions;
  2.   Conditions for taking the exam:
  •    Individuals capable of civil behavior, currently not serving any prison
       sentence
  •    Having a degree in law/economics at least at middle level;
  •    Eliminate the conditions: official correspondence that sends the
       applicant to take the exam, having taken a training course of customs
       declaration service,….
  3.   Applying dossier include: Application form (as per required form)
  •    Notarized copy of the degree in law/economics
  4.   Regulate the time of validity of the certificate, procedures and formalities
       of re-issuing the certificate in case of loss, damage or partially damaged.
    30. Customs procedure for foreign automobiles imported for
    commercial purpose
    35. Customs procedure for means of transport temporarily imported
    through land border gate not for commercial purpose
     Contents that should be revised/supplemented:
•    Use a temporary management book to manage temporary import-re-export and
     temporary export-re-import instead of the current customs procedure for foreign
     mobiles on entry
     justification:
•    The current procedure is too complex and fails to meet management requirement,
     inconsistent with international business practice and procedural diversity;

     Recommendations to revise/supplement: Revise Circular 79/2009/TT-BTC,
     become a signatory to ATA Carnet Convention and put into use the ATA Carnet
     book
•    Use a common temporary management book for all types of temporary import –
     re-export to ensure close control of complying enterprises;
•    Require the enterprise to present the certification of purpose and duration of
     temporary import – re-export
•    Set a standard for vehicles in accordance to Vietnamese law;
•    Strengthen control by maintaining the interdepartmental mechanism and
     proposing lead receiving agencies: Ministry of Public Security or Ministry of
     Transport in cooperation with VCCI, General Customs Department.
 32. Procedure for liquidation of goods in bonded warehouse
Contents that should be revised/supplemented: The dossier
1. Document that the shipping company or shipping agent or consigner
   send to the port operator requesting liquidation of the concerned cargo
   still in the warehouse.
2. Document requesting settlement of the goods still in the warehouse by
   the port operator who acts as representative of the shipping agent to the
   customs office in charge of the concerned port/warehouse (similar to a
   notice).
3. Use the manifest (certified by border gate customs) instead of the
   warehouse lease contract
4. A list specifying the quantity, types and description of the
   container/goods in storage at the port/warehouse under the warehouse
   lease contract signed and stamped by the port operator (or port
   storage/warehouse operator
5. Other documents relating to the goods in the warehouse
• Regulate cleary the frequency and maximum implementation time spent
   on settlement of goods in warehouses for each year to accelerate or
   push the procedure.
6. AP implementing agency: included members from Department of
   Finance and Prices, port/warehouse operator
33. Collection of taxes and fees in cash/Receipts of customs
fee

    Contents that should be abolished/replaced:

•   Change: Hand-written receipts to ticket receipts (similar to traffic tickets)
    bearing beforehand-printed fee rates

    Justification:

•   Point 2.3, article 3, Circular 43/2009/TT-BTC dated 9 March 2009 by
    Ministry of Finance regulates other forms of collection but in fact the
    receipts are often written by hand. This cause time cost for businesses
    as they have to wait when implementing customs procedure.
•   Revise the provision on hand-written receipts
    34. Procedure for presentation of letter of introduction when
                opening customs declaration form
      Contents that should be abolished/replaced:

•    Revise the requirement of an introduction letter and authorization letter ,
     both signed and sealed by the enterprise;

     Justification:

•    Large companies open over 10,000 declaration forms each year on
     average, therefore this requirement is very time consuming and causing
     trouble but unnecessary.
•    It is recommended for first time opening, the two letters will be required
     and will be valid for 1 year. If within the period, there are personnel
     changes (change of the authorizer, authorizee, introducer) then other
     letters will be made in replacement.
             Part 2
 REVIEW APS BY FORM 3a
(Review of administration forms)
Form for request of change of border gate for import and
export goods (Form 01/ĐCCK2006)

Contents that should be abolished/replaced:

•   Eliminate the provision “present the application form for change of
    border gate upon registration of declaration form by the enterprise at the
    customs office to implement the procedure of change of border gate’.

Justification:

•   The provision duplicates with the declaration form;
•   Customs offices at each border gate are assigned different codes.
    Customs office can obtain information on the status of the cargo
    applying for change, therefore an application form is not necessary.
•   Point 1 article 57 Circular 79/2009/TT-BTC dated 20 April 2009)
•   The above provision should be abolished.
                    Form for request of sampling

Contents that should be abolished/replaced:

•   Eliminate the Sampling Request Form and adjust the Sampling Note;

Justification:

•   Customs’ Sampling Note is readily available. Where the non-border gate
    customs requests the border gate customs to conduct sampling, the
    former will seal « Sampling goods » stamp on the declaration form and
    the latter will do sampling based on the stamp.
•   Each type of goods should not be required of a respective sampling note
    because it takes up labour and time. One single note should be sufficient
    for a declaration form with different types of goods without affecting
    work requirements.
•   The provision on sampling and saving samples in point 3.a, article 15,
    Circular 79/2009/TT–BTC dated 20 April 2009
Form for request of application of inspection/supervision
measures to intellectual property-related imports and exports
Contents that should be abolished/replaced:
• The form is unnecessary

Justification:
• Customs control is intended to serve the owner and to manage risk in
   import and export of intellectual property-related goods, especially
   fakes.
• Countries such as US, France, South Korea, Japan encourage provision
   of information from enterprises to help customs apply risk management
   measures. Customs offices in these countries are authorized to capture
   the suspicious goods to handle or forward to a court and appraisers can
   be engaged to determine the authenticity of such goods.

•   Decision 916/QĐ-TCHQ promulgating the Regulation on receiving the
    form.
               Part 3


REVIEW APS BY THEO FORM 3b
  (Review of conditions/requirements)
    Procedure for certification of actual exportation of exports

This procedure should be eliminated on the following justification:

•   The enterprise is required to present bill of lading/airway bill, commercial
    invoice and declaration form to border gate customs for its certification
    of “actual exportation” (Article 26.1 Circular 79/2009/TT-BTC dated 20
    April 2009 by Ministry of Finance)
•   This procedure is regulated closely but requires too much paperwork,
    therefore is time consuming while it needs only a one-step procedure to
    do the work.
•   Customs and tax offices actualy can verify the authenticity of the
    exportation without resort to a mere certification of the border gate
    customs office based on reliable sources such as the manifest, bank
    confirmation of payment, etc.
•   The requirement of the certification stated in Article 26.1 Circular
    79/2009/TT-BTC dated 20 April 2009 by Ministry of Finance should be
    abolished.
Procedure for liquidation of declaration form for raw materials
imported for manufacturing and export: eliminate some
documents to be submitted
Contents that should be abolished/replaced:
• Eliminate the following documents when implementing liquidation:
1. Import declaration form
2. Tax payment receipt
3. Export declaration form
4. Payment document
5. Purchase invoice, payment documents for raw materials and supplied
   bought in Vietnam
6. Export contract, and
7. Procedure for examining the enterprise with raw materials under suspicion
   after liquidation
Justification:
• Documents (1), (2), (3), (6) are already required when the enterprise
   implements the procedure for registration of the contract, norm, import of
   materials and export of products; documents (4) và (5) are not needed for
   liquidation.
• Point 1.3 and 1.6 section XII Circular 116/2008/TT-BTC, Circular 79/2009/TT-
   BTC
Provision on tax applied for equipment and machineries
imported for implementation of processing contract

Contents that should be annulled/replaced:

•   Eliminate the tax imposed on replacement accessories for equipment
    and machineries imported to be processed but fail

Justification:

•   Point 3.1 and 3.2, clause V, part II, Circular 116/2008/TT-BTC provides
    equipment and machineries leased or borrowed to use directly for
    processing are tax-exempt;
•   Replacement accessories for equipment and machineries imported to
    make fixed asset for enterprises implementing investment projects are
    tax-exempt.

Recommendations to revise/abolish/replace:
• Eliminate the provisions of point 3.1 and 3.2, clause V, part II, Circular
   116/2008/TT-BTC
                           Sampling provision

Contents that should be annulled/replaced:

•   Replace the requirement of sampling of all items under a contract with
    sampling only items whose samples are not yet archived.

Justification:
• The one key product of a contract should have a one-off sampling and
   those not yet sampled are necessary to avoid complicating the
   procedure and shortage of storage.

•   The provisions of Article 15.4 Circular 79/2009/TT – BTC dated 20 April
    2009 on sampling and sample archiving.
    Provision on actual checking of goods changing border
                         checkpoints

Contents that should be abolished/replaced:

•   Replace the provision by which the place of checking of goods is
    determined by the customs branch and replace with the provision
    allowing the place of checking to be nominated by the owner of the
    goods.

    Justification:
•   At present, checking at border gates are not permitted. Conveyance of
    goods to the customs-branch designated location will cause a burden of
    time and cost and inconvenience for enterprises if the goods are bulky
    and the location is too far away from the enterprise’s premises.

•   Provisions in point 4, article 57, Circular 79/2009/TT–BTC dated 20 April
    2009.
           Procedure for requiring customs supervision


Contents that should be abolished/replaced:

•   Requirement of submission of application forms and documents to be
    notarized in Article 22, 23, 24, 25, 27, 34, 35, 36, 38 Decree 105/2006/CP-
    NĐ dated 22 September 2006 guiding implementation of a number of
    articles of the Law on Intellectual regarding protection of intellectual
    property and state management of intellectual property.

    Justification:
•   These requirements are applicable for only civil lawsuits.

    Recommendations to abolish/replace:
•   There should be a provision decentralizing enforcement agencies in
    settlement and holding them accountable to their decisions.
        PART 4

 REVIEW OUTCOMES OF
CUSTOMS ADMINISTRATIVE
     PROCEDURES
     ISSUES AND PETITIONS BEING ADDRESSED

   Draft revision to Circular 116 and 79 guiding e-customs procedure
   succeeded in addressing the problems:

 Contracts and documents are not required of foreign seals;
 Registration of norm are not required at the time of registration of the
   contract, and norm can be adjusted before liquidation;
 Registration of customs procedure can be conducted at the customs
   officer of most convenience
 Issue of VAT invoices are not required for materials in transition
 Duplication of customs declaration forms are not required at the time
   of liquidation
                  ISSUES FOR DISCUSSION

• There are still unreasonable provisions to be addressed:
• The scope of management of raw materials by customs: the
  enterprise still has to declare all materials bought in Vietnam
  to implement processing contracts. The complexity of
  manufacture and export activities should not become
  customs burden.
• On-site export and processing materials and products in
  transition: The provision on actual checking should be
  annulled and left for enterprises (counter-balance)
• Settlement of raw materials in inventory and wastes:
• In the case of unclaimed types (due to economic impact):
  settlement should be conducted by identifying reasonable
  real price to enable utilization by enterprises to prevent
  waste.
                 ISSUES FOR DISCUSSION

• Provisions in Decision 12/2006/QĐ-BTNMT, Official Document
  2049/TTg-KTTH, and Official Document 9565/BTC-TCHQ
  states enterprises in export processing zones may not clear
  wastes derived from manufacturing processes (while
  enterprises outside may) because they are among those not
  allowed “to import into Vietnam”. Actually, such waste exist in
  Vietnam and does not cause environmental effect. The
  enterprises are becoming “landfills” due to these provisions.
                 ISSUES FOR DISCUSSION

• On management of disposal and clearance of waste within
  norm, should an environment regulator be involved instead of
  customs?
• Some provisions are mechanical and unfeasible:
• Circular 79 states the enterprise must open a customs
  declaration form when sending the exported goods into CFS
  warehouse. The form is valid for 15 days by law while in fact,
  cargo may stay months in the warehouse due to shipping or
  forwarding arrangements, etc. This means more than one
  extension of the form, causing more cost for the enterprise;
• Circular 79 states declaration forms will be processed on a
  first-in first-out basis. This is also irrelevant and unrealistic
  and should be revised.
LESSONS LEARNT IN REVIEW PHASE
Thank you!

				
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