A . Name of procedure :
Procedures for product delivery transitionally ( manually - e ) B - 050 627 - TT - BTC
B. The order:
I. method done by manually
1. Responsibilities of traders :
a) On the basis of these documents specify the ordering of products trader assigned transitionally ( the transferor ) and a franchisee transitional processed products ( the transferee ) self-organization assignment , received goods as defined in paragraph 2 below .
b ) The legal representative of the transferor traders , the transferee shall be responsible before the law for the delivery and receipt of the correct product declarations on goods declaration processing transition (hereinafter referred to as the forward declaration ) .
c ) The legal representative of the transferor trader responsible before the law for the transitional processed products manufactured from raw material processing contracts . The legal representative of the receiving party merchants are responsible for the laws regarding the use of transitional processed products for the right purpose processing .
d ) If the contract has moved further processed products ( the delivery contracts ) and contracts the use of transitional processed products as raw materials ( contract worker) and a trader undertaking of the trader to perform the tasks of both the transferor and the transferee .
2. Customs procedures:
a) The transferor of customs declaration and delivery to the transferee :
a1 ) The transferor full declaration criteria for the delivery declaration , signed and stamped on all 4 declaration ( form HQ/2011-GCCT-Phu Annex I ) .
a2 ) 04 Transportation byproduct of customs declarations and export invoice or a VAT invoice for the recipient and the delivery and receipt is done at the processing facility or warehouse receiving party .
b ) After receiving the product , invoices and customs declarations have 04 declaration , signed and stamped by the principal , the transferee carried out the following tasks :
b1 ) Opening full criteria for the receipt , sign , seal , on the 04 declarations .
b2 ) register customs declarations with Customs receiver , registration records , including:
b2.1 ) Customs declarations : submit 04 original;
b2.2 ) The text of specified delivery ordering party : submit 01 copies , 01 of the original;
b2.3 ) bill or bill of export VAT : submit 01 copies and produce 01 original ;
b2.4 ) Samples processed goods forwarding.
b2.5 ) Produce the goods or books and documents relating to the receipt to verify the request .
c ) Duties of Customs recipient :
c1 ) receive customs documents processing and forwarding of samples ;
c2 ) Conduct registration statement ; established sampling card , sealed samples as prescribed ;
c3 ) The actual inspection of goods : just check the actual commodity trader suspects improper delivery as declared in the declaration part of the transition ; case traders brought goods into the production test books and documents relating to the receipt of traders ;
c4 ) to confirm the completion of customs procedures , signature and seal up the 04 declarations ;
c5 ) Save 01 declaration and copies of documents ; paid to the transferee and the original declaration 03 vouchers , samples were assigned customs seal for self- preservation receiving party to produce to the customs clearance continue exporting processed products or other cases when requested by the Customs .
d ) Upon receipt of the 03 customs declarations has confirmed completion of customs procedures from customs party , the transferee save 01 declaration , the declaration immediately transfer the remaining 02 to the transferor .
D ) Immediately after receiving the 02 customs declaration ( declared complete , signed and sealed by the transferee and Customs party ) to transfer by the transferee , the transferor register customs declarations with Customs the delivery , registration dossiers , including:
D1 ) Customs declarations received from the transferee : submit 02 original;
D2 ) Documents specified delivery : submit 01 copies , 01 of the original;
D3 ) bill or bill of export VAT : submit 01 copies , 01 of the original.
e ) Customs Duties of the transferor :
e1 ) receive customs dossiers ;
e2 ) Registration declarations and certifying the completion of customs procedures ; signed and stamped in all 02 declarations ;
e3 ) Returns the declarations of the transferor and the original 01 vouchers , save 01 declaration and copies of documents .
If the assigned contracts and contracts are recognized as a Customs Sub-Departments shall manage the Customs Department to perform the tasks of both the transferor and the recipient of Customs .
Procedures for delivery of processed products on this transition is applied to cases other outsourcing partners .
II. Implementation by electronic means
1. Where the transferor as e-customs procedures , the transferee as the traditional customs procedures
a. Responsibilities of the principal business
a.1 . Declare the full criteria for the principal business on the declaration form HQ/2011-GCCT 04 - Appendix 1 - Circular 117/2011/TT-BTC (hereinafter referred to as sample HQ/2011-GCCT ) , signed and sealed ;
a.2 . Communications products included 04 HQ/2011-GCCT customs declaration form and adjust the VAT invoice ( customer original ) for processing enterprises are replaced by a VAT invoice for the delivery bill receiving party , the delivery , get done at the processing facility or warehouse receiving party .
a.3 . After receiving the declaration had 02 confirmed completion of customs procedures and customs sides transferor received implement customs procedures similar to exporting processed products . The application must be submitted / presented upon request of the customs authorities , including:
- The customs declaration in electronic form HQ/2009-TKDTXK : submit 02 original;
- Customs declaration received from the receiver : 01 original submission ;
- The text specified delivery : submit 01 copies , 01 of the original;
- Bills : submit 01 copies , 01 of the original.
b. Responsibilities of Customs transferor :
Upon receiving the declaration information transitionally customs threading done by one of the following forms :
b.1 . Acceptable clearance on the forward declaration of the enterprise;
b.2 . Check profiles before deciding to allow clearance .
Customs officers when receiving dossiers shall be as follows :
b.2.1 . To receive the customs records by business and moved to the customs procedures as for processed products export clearance confirmation , signature and official seal up 02 declarations in electronic form HQ / 2009 - TKDTXK ;
b.2.2 . Save 01 declarations and documents submitted by the enterprise , the enterprise paid 01 declarations and documents submitted by the enterprise .
2. Where the transferor as traditional customs procedures , the transferee as e-customs procedures
a. The responsibilities of the enterprise ( the transferor ) ;
a.1. Declare the full criteria for the delivery declaration , signed and sealed on 02 HQ/2011-GCCT declaration form ;
a.2. Communications products with 02 HQ/2011-GCCT customs declaration form and the original VAT invoices - customer original (for processed products ) for export processing enterprises is replaced by ex VAT invoices warehouse the transferee ; assignment , getting done at the processing facility or warehouse of the transferee ;
a.3. After receiving 02 customs declaration ( declared complete , signed and sealed by the transferee and recipient Customs ) by the transferee to , the transferor customs declarations are registered with the Customs Affairs .
b . Liability of transferee enterprise
After receiving the product and return form 02 HQ/2011-GCCT declared , signed and stamped by the transferor , the transferee , the following conduct :
b.1 . Full disclosure of criteria for the consignee , sign and stamp on all 02 samples HQ/2011-GCCT declarations and customs procedures similar to imported raw materials due to the outsourcing provider from abroad . Profile customs payable / presentation include:
- The customs declaration in electronic form HQ/2009-TKDTNK : submit 02 original;
- HQ/2011-GCCT customs declaration form : submit 02 original;
- VAT bill ( or bills of the transferor if the transferor is processing enterprises , the receipt of the transferee if the transferee is processing enterprises ) and submit 01 copies of the original 01 ;
- Presentation of books and documents relating to the receipt upon request of the customs authorities .
b.2 . Receipt and storage of goods by the enterprise ( the transferor ) traffic , until customs import procedures decide on the form and severity customs inspection ;
b.3 . Present form of transitional processed products or goods for customs inspection upon request ;
b.4 . After completing the procedures to receive transitional processed products , corporate party HQ/2009-TKDTNK save 01 declaration form ; moved 02 HQ/2011-GCCT declaration form for internal business communication .
c . Responsibilities of Customs recipient :
c.1 . Implement procedures for the customs as raw materials imported by the outsourcing provider from foreign countries shall take the form , seal samples as prescribed ;
c.2 . Certification of customs procedures , signature and seal on all 04 returns ( 02 and 02 declarations HQ/2011-GCCT form of electronic customs declarations in) ;
c.3 . Save 01 electronic customs declarations and in the documents submitted to the enterprise ; returned to 03 business party declarations and documents submitted by the enterprise ; delivered samples to customs seal the transferee self management to produce to Customs procedures when exporting processed products or other cases when requested by the Customs .
d . Responsibilities of the principal customs : Customs transferor customs procedures performed in accordance with current regulations.
3 . Where the transferor , the transferee and make electronic customs procedures
a. Corporate Responsibility transferor :
a.1 . Original product delivery and VAT invoice ( customer original ) for processing enterprises are replaced by a VAT invoice for the delivery bill receiving party , the delivery and reception is done at the processing facility or warehouse of the transferee.
a.2 . Electronic declarations Declare traffic information processed products on system transitions electronic customs declaration after declaration received 02 ( 01 original and 01 copies ) has certified completion of customs procedures customs party and make customs procedures similar to exporting processed products . The application must be submitted / presented upon request of the customs authorities , including:
- The customs declaration in electronic form HQ/2009-TKDTXK ; submitted 02 original;
- Customs declaration received from the transferee : submit 01 copies , 01 of the original;
- The text specified delivery : submit 01 copies , 01 of the original;
- Bills : submit 01 copies , 01 of the original.
b . Corporate Responsibility recipient :
b.1 . Perform tasks specified in Paragraph 2 above point b , but not to declare and pay HQ/2011-GCCT declaration form ;
b.2 . After completing the procedures for getting processed products forwarding declaration has certified completion of customs procedures customs party with 01 copies for internal corporate communication .
c . The responsibility of the recipient Customs : Implementation of customs procedures as for raw materials imported by the processes provided from abroad .
d . Responsibility for the delivery of customs : implementing electronic customs procedures applicable to export processed products .
4 . If the delivery of transitional processed products are made in the same business , the business does not require the invoice with VAT .
5 . Procedures for delivery of processed products on this transition is applied to cases other outsourcing partners .
C. Method of implementation:
I. Method done by manually :
Directly at the administrative offices of
II. Implementation by electronic methods :
Submit information via electronic customs declaration is networked through customs cvan
D . Composition , number of records :
I. method done by manually :
- Processing customs declarations transition : submit 04 original;
- Text of the designated consignee ordering party ; submit 01 copies , 01 of the original;
- Invoice or bill of export VAT : submit 01 copies and produce 01 original ;
- Implementation of electronic methods :
- The customs declaration in electronic form HQ/2009-TKDTNK : submit 02 original;
- HQ/2011-GCCT customs declaration form : submit 02 original;
- VAT bill ( or bills of the transferor if the transferor is processing enterprises , the receipt of the transferee if the transferee is processing enterprises ) and submit 01 copies of the original 01 ;
E. Time limit for settlement :
- The time limit for receipt, registration , customs inspection records : immediately after submitting the customs declaration , the customs dossier presented with the provisions of the law ( Paragraph 1 , Article 19 of the Customs Law )
- The time limit for completion of the actual inspection of goods , means of transport ( from the time of the declarer has fully implemented the requirements of customs procedures as defined in points a and b, Clause 1 Article 16 of the Customs Law ) :
+ At least 08 hours of work for export shipment , import inspection application form part practical probabilistic goods ;
+ At least 02 working days for the shipment of export and import application form reality check all the goods .
In the case of application of the actual inspection of all cargo shipments that export and import large numbers , the complex test checking the time limit may be extended for no more than 08 hours of work .
F . Objects implementing administrative procedures Traders
G . Implementing Agency administrative procedures :
- The competent authorities decide : Bureau of Customs.
- Agency or competent person authorized or decentralized implementation ( if any) : Department of Customs.
- The direct implementation of administrative procedures : Customs Branch
- Coordinating agencies ( if any)
H . Results of the implementation of administrative procedures :
I . Fees and charges : no
K . Name , form , declaration form ( if any) :
- Processing customs declarations forwarded HQ/2011-GCCT
- The customs declaration in electronic form HQ/2009-TKDTNK
J . Requirements and conditions for implementation of administrative procedures ( if any): No
L . The legal basis of administrative procedures :
- Customs Law ,
- Decree No. 154/2005/ND-CP dated 15/12/2005 of the CP ,
- 06/12/2010 Circular No. 194/2010/TT-BTC of BTC ,
- Circular dated 15/08/2011 117/2011/TT-BTC of BTC ,
- 222/TT-BTC Circular dated 25/11/2009 of the Ministry of Finance guiding the pilot e-customs procedures
- 172/2010/TT-BTC Circular of the Ministry of Finance issued regulations rates, collection, remittance, management and use of charges and fees in the customs field .
