THE MINISTER OF FINANCE

DECIDES:

Article 1.- To promulgate together with this Decision the Regulation on pilot e-customs procedures.

Article 2.- This Decision takes effect on October 1, 2007. To repeal the Finance Minister's Decision No. 50/2005/QD-BTC of July 19, 2005, promulgating the Regulation on the pilot e-customs procedure process for imported and exported goods.

Article 3.- The General Director of the General Department of Customs shall guide the implementation of this Decision; formulate and submit to the Finance Minister for approval the model and organizational structure of E-Customs Sub-Departments; provide training for customs officers and enterprises to perform e-customs procedures; and assume the prime responsibility for, and coordinate with concerned agencies inside and outside the customs service in, building and developing an e-customs data processing system.

Article 4.- The General Director of the General Department of Customs and heads of units under the Finance Ministry, and concerned organizations and individuals shall implement this Decision.

For the Minister of Finance
Vice Minister
TRUONG CHI TRUNG

Article 1.- Subjects of application

The Regulation on pilot e-customs procedures applies to:

1. Enterprises that voluntarily register participation in e-customs procedures and their registration is approved by customs offices;

2. Customs offices and customs officers performing e-customs procedures;

3. Agencies, organizations and individuals responsible for providing relevant information within the scope of application of e-customs procedures.

Article 2.- Scope of application

1. Pilot e-customs procedures apply to:

1.1. Imported and exported goods of the following categories:

a/ Imported and exported goods under purchase and sale contracts;

b/ Imported and exported goods for the performance of processing contracts with foreign traders or overseas processing contracts (Appendix I to this Regulation);

c/ Imported and exported goods in the form of imported raw materials for the production of goods for export (Appendix II to this Regulation);

d/ Goods traded in the form of temporary import for re-export (Appendix III to this Regulation);

e/ Goods brought in or taken out of export-processing enterprises (Appendix IV to this Regulation);

f/ Goods imported or exported on the spot (Appendix V to this Regulation);

g/ Goods imported or exported for the execution of investment projects (Appendix V to this Regulation).

1.2. Imported or exported goods transported from/to border gate.

1.3. Means of transport by sea or air on exit, entry, in transit or moving to/from port.

2. Pilot e-customs procedures are performed at provincial/municipal Customs Departments as decided by the General Director of the General Department of Customs.

Article 3.- Interpretation of terms

In this Regulation, the following terms are construed as follows:

1. E-customs data message means information created, sent, received and stored in electronic equipment for the performance of e-customs procedures.

2. E-customs document means a document created under the provisions of Clause 1, Article 3, Chapter I of Decree No. 27/2007/ND-CP of February 23, 2007, on e-transactions in the financial domain and used for the performance of e-customs procedures.

3. E-customs data processing system means an information system under the centralized and uniform management of the General Department of Customs which is used for receiving, storing, processing and responding to e-customs data messages for the performance of e-customs procedures.

4. Release means the customs office's permission for the goods in the clearance process to be placed at the disposal of the customs declarant.

5. Clearance for goods or means of transport means the customs office's permission for the goods to be imported, exported or placed under another customs management regime or for means of transport to exit or enter the country upon completion of necessary customs procedures.

6. Pre-decision means a written decision of the customs office on the classification, method of customs valuation and origin for goods expected to be imported or exported on the basis of requests made and information supplied by enterprises.

7. Security means a form of undertaking to convince the customs office that the obligations prescribed by law toward the customs office will be fulfilled within a given period.

8. Risk means potential non-observance of customs law.

9. Risk management means the systematic application of management procedures and practices which provide customs offices with information necessary for dealing with goods lots or on the movement of goods involving risk.

10. Risk analysis means the systematic use of available sources of information for scrutinizing the frequency of risks which are determined to be likely to occur and the extent of damage possibly caused by these risks.

11. Risk assessment means the systematic review of priority levels in risk management through assessing and comparing risk levels with standards, determined risk levels or other indicators.

12. Risk handling means the customs office's identification of causes of risks, establishment of actions and allocation of resources for dealing with risks.

13. Risk indicators means information indicators bearing a specific value the combination of which according to a certain formula will serve as a tool for selecting and identifying potential risks of non-observance of customs law.

14. Risk file means the combination of risk indicators based on information already collected, analyzed and classified.

Article 4.- Principles for implementing customs procedures

Principles for implementing customs procedures include:

1. Lawfulness, publicity, quickness and convenience.

2. Risk management-based customs inspection of imported and exported goods and means of transport on exit and entry.

2.1. To be-inspected subjects shall be determined on the basis of:

a/ Risk files compiled by customs offices;

b/ Reported information on signs of violation of customs law;

c/ Random selection by the statistical sampling method to assess compliance by subjects of customs management.

2.2. Forms and levels of inspection shall be determined based on results of assessment and analysis of information from the e-customs data processing system.

a/ Directors of E-Customs Sub-Departments that receive and process e-customs dossiers shall, within the decentralized scope of competence, make decision on the form and level of inspection; decide on change of the form and level of inspection suggested by the e-customs data processing system when they obtain information on signs of violation of customs law.

Decisions of directors of E-Customs Sub-Departments on the form and level of inspection shall be expressed in the form of decisions to upload or accept risk files on the e-customs data processing system.

b/ Heads of Clearance Teams under E-Customs Sub-Departments that receive and process e-customs declarations shall decide on change of the form and level of inspection when they obtain information on signs of violation of customs law in the process of inspection.

Article 5.- Risk management

1. Customs offices shall implement customs procedures, inspect and supervise imported and exported goods; and means of transport on exit, entry or in transit. In order to facilitate activities of import, export, exit and entry, on the basis of organizing the efficient use of existing resources and increasing the ability of customs management activities in detecting violations of law, customs offices shall apply risk management in the process of e-customs procedures.

2. The General Director of the General Department of Customs shall decentralize risk management; determine specific tasks for each level, and the powers and responsibilities of concerned individuals; promulgate risk management processes and formulate risk assessment and classification criteria; formulate criteria for assessing the extent of observance of customs law, methods of measuring and appraising the extent of observance and appropriate measures to enhance observance; organize the compilation, management and uploading of risk files at the general department level in the e-customs data processing system.

3. Customs officers may be considered for liability exemption when they have properly implemented regulations on customs procedures, risk management processes and regulations on observance management but are unable to recognize risks.

Article 6.- Procedures for registration of participation in e-customs procedures

1. Enterprises shall register participation in e-customs procedures according to Form No. 1, Appendix XIV to this Regulation, and submit registration papers to the E-Customs Sub-Departments with which they make registration
(This form may be downloaded and printed from
the General Customs Department's website
http://www.customs.gov.vn).

2. Directors of E-Customs Sub-Departments shall, within 3 working days after receiving the proper registrations, grant access accounts and papers of recognition of participation in e-customs procedures according to Form No. 2, Appendix XIV to this Regulation, or notify their refusal, clearly stating the reasons.

Article 7.- E-customs dossiers

1. An e-customs dossier comprises an e-customs declaration and attached documents as prescribed. Attached documents may be in electronic or paper form.

2. E-customs documents:

2.1. E-customs documents are valid for the performance of e-customs procedures like their paper form;

2.2. E-customs documents may be transformed from paper documents if the following conditions are met: fully reflecting the contents of the paper document; the paper document displaying the words of certification "ALREADY TRANSFORMED INTO ELECTRONIC FORMAT" according to Form No. 11, Appendix XIV to this Regulation, of the transformation of the paper document into an e-document, and the signature and full name of the customs declarant. If the customs declarant is a legal entity, its lawful representative shall sign the paper document already transformed into an e-document.

2.3. The format of e-customs documents, lists of standard data used on e-customs documents and other forms regulated by this Regulation are posted on the General Customs Department's website
http://www.customs.gov.vn).

3. On the basis of risk management, documents prescribed to be attached to e-customs declarations may not be required to be submitted or produced or must be produced or submitted to customs offices.

Article 8.- E-customs declarants

E-customs declarants include:

1. Owners of imported or exported goods (including foreign traders without presence in Vietnam but possessing certificates of registration of the right to import and export goods in accordance with law);

2. Persons authorized by owners of imported or exported goods in accordance with the Enterprise Law;

3. Organizations entrusted by owners of imported or exported goods;

4. Customs procedure agents;

5. Forwarding agents, shipping agents, operators of means of transport of imported or exported goods by sea or air.

Article 9.- Rights and obligations of e-customs declarants

1. Rights of e-customs declarants:

Apart from the rights of customs declarants defined in Article 23 of the Customs Law; Article 6 of the Tax Administration Law, tax policy laws; and Decree No. 27/2007/ND-CP of February 23, 2007, on e-transactions in the financial domain, e-customs declarants also have the following rights:

1.1. To pay on a monthly basis customs fees and other charges collected by customs offices for associations or organizations;

1.2. To request customs offices to issue pre-decisions with respect to goods expected to be imported or exported on the basis of information supplied by enterprises;

1.3. To request customs offices to supply information on the process of processing e-dossiers via the e-customs data processing system.

2. Obligations of e-customs declarants:

Apart from the obligations specified in Article 23 of the Customs Law, Article 7 of the Tax Administration Law, tax policy laws; and Article 9, Clause 1 of Article 48 of the Law on E-Transactions; and Article 12 of Decree No. 27/2007/ND-CP of February 23, 2007, on e-transactions in the financial domain, e-customs declarants also have the following obligations:

2.1. To preserve and ensure the integrity of all customs documents (e- and paper forms) for a period prescribed by the Customs Law, the Law on E-Transactions and relevant guiding documents.

2.2. To copy and preserve copies of e-customs documents, including move of e-customs documents to another computer system or storage place.

Article 10.- E-customs procedure agents

Apart from the rights and obligations specified in Article 9 of this Regulation, customs procedure agents have the following rights and obligations:

1. Rights of e-customs procedure agents:

1.1. To perform jobs as agreed upon in contracts signed with enterprises approved to participate in e-customs procedures, including:

a/ Performing e-customs procedures;

b/ Performing e-tax procedures;

c/ Procedures for lodging complaints related to imported and exported goods.

1.2. To be assisted by customs offices in taking observance-increasing measures.

2. Obligations of e-customs procedure agents:

2.1. To strictly comply with legal provisions in the process of performing authorized jobs. To take responsibility before law for improper performance of authorized jobs;

2.2. To supply customs offices with information on the scope of authorization stated in the agent-hiring contract;

2.3. In case of signing contracts with enterprises that have not yet registered participation in e-customs procedures, customs procedure agents shall request these enterprises to make registration according to regulations or shall make registration as authorized by enterprises before performing e-customs procedures;

2.4. To possess Internet-connected computers under the guidance of customs offices.

Article 11.- Responsibilities of seaport and airport business enterprises

Seaport or airport business enterprises shall have their computer networks connected with customs offices to regularly and promptly notify the latter of information on means of transport on exit and entry, moving from or to port, and in transit; goods imported, exported, transported from or to port, in transit from or out of warehouses or storing yards of seaports or airports under customs management and operation. Information details shall be supplied in accordance with memos between customs offices and seaport or airport business enterprises.

Customs offices shall give priority to completing customs procedures for goods imported and exported from and into warehouses and storing yards of seaport and airport business enterprises that have computer networks connected, supply information to and facilitate the management, inspection and supervision of, customs offices.

Article 12.- Responsibilities of customs offices

Apart from the responsibilities defined in the Customs Law, the Tax Administration Law, tax policy laws, and the Decree on e-transactions in the financial domain, customs offices also have the following responsibilities:

1. To guide and assist customs declarants participating in e-customs procedures to discharge their rights and obligations defined in this Regulation.

2. To receive and process e-customs documents sent by customs declarants and send feedback with processing results to customs declarants via the e-customs data processing system.

3. To build, manage and operate the e-customs data processing system for implementing e-customs procedures in a secure, safe, confidential and uninterrupted manner.

Article 13.- Cooperative relations with counterparts of customs offices

1. Customs offices shall cooperate with business organizations and associations and related parties (below referred collectively to as counterparts) with a view to constantly facilitating import and export activities and satisfying the requirement of increasing the quality of customs management.

2. Cooperation between customs offices and counterparts is effected on the basis of voluntariness with the following contents:

2.1. The General Department of Customs shall cooperate with counterparts in order to implement programs, plans and schemes on reform and simplification of customs procedures, consultation and exchange of opinions on problems arising in the course of implementing e-customs procedures; regularly consider their demands summed and reported by E-Customs Sub-Departments so as to make proposals to improve legal bases and the process of e-customs procedures.

2.2. E-Customs Sub-Departments shall cooperate with counterparts that implement e-customs procedures in order to:

a/ Directly settle problems arising in the course of implementing e-customs procedures;

b/ Organize exchange of information, public information work, training, guidance, assistance and counseling for counterparts on customs issues related to the latter;

c/ Sign, implement, and monitor the implementation of, memos signed with counterparts;

d/ Collect and analyze demands and requirements of counterparts so as to work out measures to respond to or report to the General Department of Customs to respond to them.

3. Customs offices and enterprises shall appoint focal points for contact between two parties, organize forces and develop measures for their cooperation.

Article 14.- Taxes, charges and fees

1. Customs offices shall collect from the 1st to 10th day of the subsequent month customs fees and other charges collected for associations and organizations for goods lots cleared from customs procedures in the previous month.

2. If the total tax amount determined under tax policy laws for an import or export declaration is VND 50,000 (fifty thousand) or less, no tax must be paid.

Customs offices do not collect or refund tax or fine amounts of VND 50,000 (fifty thousand) or less in the cases of tax adjustment, tax refund, retrospective tax collection or late tax payment fine collection.

3. Customs offices shall issue tax and fee receipts according to Forms No. 18 and No 19, Appendix XIV to this Regulation, for duties, taxes and fees directly paid at customs offices.

Article 15.- E-customs declaration by shipping agents

1. An e-customs dossier comprises:

1.1. General declaration: e-form according to Form No. 1, Appendix VI to this Regulation;

1.2. Declaration of cargo transported by sea: e-form according to Form No. 2, Appendix VI to this Regulation;

1.3. Crew list: e-form according to Form No. 4, Appendix VI to this Regulation;

1.4. Crew's effects declaration: e-form according to Form No. 5, Appendix VI to this Regulation;

1.5. Declaration of ship's provisions: e-form according to Form No. 6, Appendix VI to this Regulation;

1.6. Dangerous goods manifest: e-form according to Form No. 7, Appendix VI to this Regulation.

2. E-customs declaration procedures:

When making e-customs declaration, customs declarants shall:

2.1. Fill in the form of declaration of cargo transported by sea strictly according to the items and standard format in Form No. 2, Appendix VI to this Regulation (declared information must be specific for the customs office to know and identify the shape, physic characteristics and quality of the goods. General information is not accepted. Refer to Form No. 30 in Appendix XIV).

2.2. Send the declaration of cargo transported by sea to the customs office at least 12 hours before the ship arrives at port.

2.3. Receive feedback from the customs office:

a/ Receive the notice of request for adjustment and supplementation, made according to Form No. 13, Appendix VI to this Regulation, and make adjustment and supplementation as requested by the customs office;

b/ Receive the notice of acceptance of declared information according to Form No. 13, Appendix VI to this Regulation, and perform the following jobs:

b.1. Filling in according to the items and the standard formats the declaration forms specified at Points 1.1, 1.3, 1.4, 1.5 and 1.6, Clause 1 of this Article.

b.2. Sending the information declared under Item b.1, Point 2.3 of this Clause to the customs office within 02 hours after the ship is safely moored at the position designated by the port authority director.

c/ Receiving feedback from the customs office.

c.1. Receiving the notice of request for adjustment and supplementation and making adjustment and supplementation as requested by the customs office;

c.2. Receiving the notice of acceptance of declared information as certification of full declaration to the customs office.

2.4. Receive the notice of instructions on performing sea-going ship customs procedures and comply with the notice's content:

a/ The ship's clearance and the unloading of all cargo are permitted;

b/ The ship's clearance and the unloading of part of cargo are permitted;

c/ The ship's clearance and the unloading of cargo are not yet permitted.

2.5. Make declaration of modification and supplementation:

After the ship is permitted for clearance, if they have plausible reasons and obtain the approval of the director of the E-Customs Sub-Department, customs declarants may modify and supplement the declaration of cargo transported by sea.

When modifying and supplementing the declaration of cargo transported by sea, customs declarants shall fill modified and supplemented information in the declaration according to Form No. 2, Appendix VI to this Regulation, clearly stating the reason, send it to the customs office, receive the notice of request for adjustment and supplementation, and make modification and supplementation as requested by the customs office, or receive the notice of acceptance of declared information as certification of full declaration of to be- adjusted and -supplemented contents to the customs office.

2.6. Produce, upon request of the customs office, other dossiers and documents related to the cargo on board the ship.

Article 16.- E-customs declaration by airlines

1. An e-customs dossier comprises:

1.1. Consolidated declaration: e-form according to Form No. 8, Appendix VI to this Regulation;

1.2. Declaration of cargo transported by air: e-form according to Form No. 9. Appendix VI to this Regulation;

1.3. Flight crew list: e-form according to Form No. 11. Appendix VI to this Regulation;

1.4. Passenger list: e-form according to Form No. 12. Appendix VI to this Regulation;

2. E-customs declaration procedures:

When making e-customs declaration, customs declarants shall:

2.1. Fill e-information strictly according to the items and standard format in declaration forms specified at Points 1.1, 1.2, 1.3 and 1.4, Clause 1 of this Article (information declared in the form of declaration of goods transported by air must be specific for the customs office to know and identify the shape, physic characteristics and quality of the goods. General information is not accepted. Refer to Form No. 30 in Appendix XIV).

2.2. Send the information declared at Point 2.1 of this Clause to the customs office at least 01 hour before the aircraft's landing or immediately after it takes off at the last airport in a foreign country for entry into Vietnam.

2.3. Receive feedback from the customs office:

a/ Receive the notice of request for adjustment and supplementation, and make adjustment and supplementation as requested by the customs office;

b/ Receive the notice of acceptance of declared information as certification of full declaration to the customs office.

2.4. Receive the notice of instructions on performing sea-going ship customs procedures and comply with the notice's content:

a/ The aircraft's clearance and the unloading of all cargo are permitted;

b/ The aircraft's clearance and the unloading of part of cargo are permitted;

c/ The aircraft's clearance and the unloading of cargo are not yet permitted.

2.5. Make declaration of modification and supplementation:

After the aircraft is permitted for clearance, if they have plausible reasons and obtain the approval of the director of the E-Customs Sub-Department that performs procedures for the aircraft's entry, customs declarants may modify and supplement the declaration of cargo transported by air.

When modifying and supplementing the declaration of cargo transported by air, customs declarants shall fill modified and supplemented information in the declaration, clearly stating the reason, send it to the customs office, receive the notice of request for adjustment and supplementation, and make modification and supplementation as requested by the customs office, or receive the notice of acceptance of declared information as certification of full declaration of to be-adjusted and -supplemented contents to the customs office.

2.6. Produce, upon request of the customs office, other dossiers and documents related to the cargo on board the aircraft.

Article 17.- E-customs declaration by forwarding agents

1. An e-customs dossier comprises:

1.1. House bill of lading for goods imported by sea: e-form according to Form No. 3, Appendix VI to this Regulation;

1.2. House air waybill of lading for goods imported by air: e-form according to Form No. 10, Appendix VI to this Regulation.

2. E-customs declaration procedures:

When making e-customs declaration, customs declarants shall:

2.1. Fill strictly according to the items and standard format in the house bill of lading or the house air waybill of lading specified in Clause 1 of this Article (information declared in the house bill of lading or the house air waybill of lading must be specific for the customs office to know and identify the shape, physic characteristics and quality of the goods. General information is not accepted. Refer to Form No. 30 in Appendix XIV).

2.2. Send the information declared in the house bill of lading to the customs office at least 12 hours before the ship arrives at port or the house air waybill of lading at least 01 hour before issuing the order of delivery to the customs office.

2.3. Receive feedback from the customs office:

a/ Receive the notice of request for adjustment and supplementation, and make adjustment and supplementation as requested by the customs office;

b/ Receive the notice of acceptance of declared information as certification of full declaration to the customs office.

2.4. Make declaration of modification and supplementation:

Customs declarants may modify and supplement the house bill of lading or the house air waybill of lading after receiving the notice of acceptance of declared information if they have plausible reasons and obtain the approval of the director of the E-Customs Sub-Department, for house bills of lading, or of the director of the E-Customs Sub-Department that performs procedures for the aircraft's entry, for house air waybills of lading.

When modifying and supplementing information, customs declarants shall fill modified and supplemented information in the house bill of lading according to Form No. 3, Appendix VI, or the house air waybill of lading according to Form No. 10, Appendix VI, clearly stating the reason, send it to the customs office, receive the notice of request for adjustment and supplementation, and make modification and supplementation as requested by the customs office, or receive the notice of acceptance of declared information as certification of full declaration of to be-adjusted and -supplemented contents to the customs office.

Article 18.- Examination and receipt of e-customs declaration information

1. Receipt of information:

Customs offices shall via the e-customs data processing system receive information sent in by shipping agents, airlines and forwarding agents.

1.1. If accepting declared information, the e-customs data processing system shall send a notice of acceptance of declared information according to Form No. 13, Appendix VI to this Regulation.

1.2. If not accepting declared information, the e-customs data processing system shall send a notice of request for adjustment and supplementation according to Form No. 13, Appendix VI to this Regulation.

2. Examination and making of decision to permit clearance

2.1. The director of the Customs Sub-Department that receives e-customs declaration information on seagoing ships or aircraft may make decision to permit clearance for means of transport which are exempt from customs inspection by uploading the risk item in the e-customs data processing system within his/her decentralized competence.

2.2. If so requested by the e-customs data processing system, customs officers shall personally check the information declared by customs declarants, specifically: checking information which needs to be checked as requested by the system and comparing it with management regulations.

If results of examination show observance with legal provisions, clearance decisions shall be made.

2.3. The head of the team in charge of procedures for means of transport on entry or exit shall make decision to permit clearance for means of transport not specified at Points 2.1 and 2.2 of this Clause.

2.4. On the basis of results of examination, the e-customs data processing system shall send a notice of instructions on customs procedure performance for seagoing ships or a notice on instructions on customs procedure performance for aircraft to customs declarants and port authorities. If a port authority is not yet electronically connected to the customs office, the notice of instructions on customs procedure performance for seagoing ships or aircraft shall be sent in writing. A notice of instructions on customs procedure performance for seagoing ships or aircraft shows one of the following contents:

a/ Clearance and the unloading of all cargo are permitted;

b/ Clearance and the unloading of part of cargo are permitted (stating the reasons);

c/ Clearance and the unloading of cargo are not yet permitted (stating the reasons).

3. For cases of declaration of supplemented and adjusted information, on the basis of results of examination and decisions of the directors of the Sub-Departments, the e-customs data processing system shall send to the customs declarant a notice with the following content:

3.1. Notification on request for adjustment and supplementation;

3.2. Notification on acceptance of declared information.

4. Customs offices shall via the e-customs data processing system receive information on the time of arrival and departure, stop-over time, time of loading and unloading of goods onto and from seagoing ship or aircraft sent in by the airport or seaport authority. If the airport or seaport authority is not yet electronically connected to the customs office, the receipt of information is effected through paper dossiers.

Article 19.- E-customs declaration by shipping agents

1. An e-customs dossier comprises:

1.1. General declaration: e-form according to Form No. 1, Appendix VI to this Regulation;

1.2. Declaration of cargo transported by sea: e-form according to Form No. 2, Appendix VI to this Regulation;

1.3. Declaration of ship provisions: e-form according to Form No. 6, Appendix VI to this Regulation;

1.4. Crew list: e-form according to Form No. 4, Appendix VI to this Regulation when there is any change compared with the time of entry or a Vietnamese ship operating along internal routes applies for exit to operate along international routes;

2. E-customs declaration procedures:

When making e-customs declaration, customs declarants shall:

2.1. Fill according to the items and standard format in the forms of declaration specified at Points 1.1, 1.2, 1.3 and 1.4, Clause 1 of this Article.

2.2. Send the declared information specified at Point 2.1 of this Clause to the customs office at least 01 hour before the ship leaves the port.

2.3. Receive feedback from the customs office:

a/ Receive the notice of request for adjustment and supplementation, and make modification and supplementation as requested by the customs office;

b/ Receive the notice of acceptance of declared information as certification of full declaration to the customs office:

2.4. Receive the notice on instructions on customs procedure performance for seagoing ships and comply with the notice's content:

a/ Clearance is permitted for the means of transport;

c/ Clearance is not yet permitted.

2.5. Make declaration of modification and supplementation:

After the ship is permitted for clearance and before the ship leaves the port, if they have plausible reasons and obtain the approval of the director of the E-Customs Sub-Department, customs declarants may modify and supplement the declaration of cargo transported by sea.

When modifying and supplementing the declaration of cargo transported by sea, customs declarants shall fill modified and supplemented information in the declaration according to Form No. 2, Appendix VI to this Regulation, clearly stating the reason, send it to the customs office, receive the notice of request for adjustment and supplementation, and make modification and supplementation as requested by the customs office, or receive the notice of acceptance of declared information as certification of full declaration of to be-adjusted and -supplemented contents to the customs office.

2.6. Produce, upon request of the customs office, other dossiers and documents related to the cargo on board the ship.

Article 20.- E-customs declaration by airlines

1. An e-customs dossier for aircraft on exit comprises:

1.1. Declaration forms and documents specified in Clause 1, Article 16 of this Regulation;

1.2. The loading list: e-form according to Form No. 9, Appendix VI to this Regulation.

2. E-customs declaration procedures:

When making e-customs declaration, customs declarants shall:

2.1. Electronically declare the loading list

a/ Electronically fill in the loading list specified at Point 1.2, Clause 1 of this Article;

b/ Send the loading list to the customs office at least 01 hour before the aircraft leaves the country.

c/ Receive feedback from the customs office:

c.1/ Receive the notice of request for adjustment and supplementation, and make modification and supplementation as requested by the customs office;

c.2/ Receive the notice of acceptance of declared information as certification of full declaration to the customs office.

2.2. Electronically fill in the forms of general declaration, declaration of cargo transported by air, flight crew list declaration and passenger list declaration according to Forms No. 8, 9, 11 and 12, Appendix VI to this Regulation;

a/ Electronically fill in the forms of general declaration, declaration of cargo transported by air, flight crew list declaration and passenger list declaration strictly according to the items and standard formats prescribed in Forms No. 8, 9, 11 and 12, Appendix VI to this Regulation.

b/ Send declared information mentioned at Item a of this Point to the customs office immediately after completing cargo loading or before the aircraft takes off.

c/ Receive feedback from the customs office:

c.1. Receive the notice of request for adjustment and supplementation, and make modification and supplementation as requested by the customs office; or

c.2. Receive the notice of acceptance of declared information as certification of full declaration to the customs office.

2.3. Receive the notice of instructions on customs procedure performance for aircraft and comply with the notice's content:

a/ Clearance is permitted for the means of transport on exit;

b/ Clearance is not yet permitted.

2.4. Make declaration of modification and supplementation:

After the means of transport is permitted for clearance and before the aircraft takes off, if they have plausible reasons and obtain the approval of the director of the E-Customs Sub-Department that performs procedures for the aircraft's exit, customs declarants may modify and supplement the declaration of cargo transported by air.

When modifying and supplementing the declaration of cargo transported by air, customs declarants shall fill modified and supplemented information in the declaration according to Form No. 9 of Appendix VI, clearly stating the reason, send it to the customs office, receive the notice of request for adjustment and supplementation, and make modification and supplementation as requested by the customs office, or receive the notice of acceptance of declared information as certification of full declaration of to be- adjusted and supplemented contents to the customs office.

2.5. Produce, upon request of the customs office, other dossiers and documents related to the cargo on board the ship.

Article 21.- E-customs declaration by forwarding agents

1. An e-customs dossier comprises:

1.1. House bill of lading for goods exported by sea: e-form according to Form No. 3, Appendix VI to this Regulation;

1.2. House air waybill of lading for goods exported by air: e-form according to Form No. 10, Appendix VI to this Regulation.

2. E-customs declaration procedures:

When making e-customs declaration, customs declarants shall:

2.1. Electronically fill strictly according to the items and standard format in the house bill of lading and the house air waybill of lading specified in Clause 1 of this Article.

2.2. Send to the customs office the information electronically declared in the house bill of lading at least 01 hour before the ship leaves the seaport or the house air waybill of lading immediately after issuing a bill of lading to the consignor.

2.3. Receive feedback from the customs office:

a/ Receive the notice of request for adjustment and supplementation, and make adjustment and supplementation as requested by the customs office;

b/ Receive the notice of acceptance of declared information as certification of full declaration to the customs office.

2.4. Make declaration of modification and supplementation:

Customs declarants may modify and supplement the house bill of lading or the house air waybill of lading after receiving the notice of acceptance of declared information and before the means of transport leaves the airport or seaport if they have plausible reasons and obtain the approval of the director of the E-Customs Sub-Department, for house bills of lading, or of the director of the E-Customs Sub-Department that performs procedures for the aircraft's exit, for house air waybills of lading.

When modifying and supplementing the declaration, customs declarants shall fill modified and supplemented information in the house bill of lading according to Form No. 3, Appendix VI, or in the house air waybill of lading according to Form No. 9, Appendix VI to this Regulation, clearly stating the reason, send it to the customs office, receive the notice of request for adjustment and supplementation, and make modification and supplementation as requested by the customs office, or receive the notice of acceptance of declared information as certification of full declaration of to be-adjusted and -supplemented contents to the customs office.

Article 22.- Examination and receipt of e-customs declaration information

1. Receipt of information

Customs offices shall via the e-customs data processing system receive information sent in by shipping agents, airlines and forwarding agents.

1.1. If accepting declared information, the e-customs data processing system shall send a notice of acceptance of declared information according to Form No. 13, Appendix VI to this Regulation;

1.2. If not accepting the declared information, the e-customs data processing system shall send a notice of request for adjustment and supplementation according to Form No. 13, Appendix VI to this Regulation.

2. Examination and making of decision to permit clearance

2.1. The director of the Customs Sub-Department that receives e-customs declaration information on seagoing ships or aircraft may make decision to permit clearance for means of transport which are exempt from customs inspection by uploading the risk item in the e-customs data processing system within his/her decentralized competence.

2.2. If so requested by the e-customs data processing system, customs officers shall personally check the information declared by customs declarants, specifically: checking information which needs to be checked at the system's request and comparing it with management regulations.

If the results of examination show compliance with legal provisions, clearance decisions shall be made.

2.3. The head of the team in charge of procedures for means of transport on entry and exit shall make decision to permit clearance for means of transport not specified at Points 2.1 and 2.2 of this Clause.

2.4. On the basis of results of examination, the e-customs data processing system shall send a notice of instructions on customs procedure performance for seagoing ships or a notice on instructions on customs procedure performance for aircraft to customs declarants and port authorities. If a port authority is not yet electronically connected to the customs office, a notice of instructions on customs procedure performance for seagoing ships or aircraft shall be sent in writing. A notice of instructions on customs procedure performance for seagoing ships or aircraft shows one of the following contents:

a/ Clearance is permitted for the means of transport on exit;

b/ Clearance is not yet permitted (with the reason clearly stated).

3. For cases of declaration of supplemented and adjusted information, on the basis of results of examination and decisions of the directors of the Sub-Departments, the e-customs data processing system shall send to the customs declarant a notice with the following content:

3.1. Notification on request for adjustment and supplementation (clearly stating the reason);

3.2. Notification on acceptance of declared information.

4. Customs offices shall via the e-customs data processing system receive information on the time of arrival and departure, stop-over time, time of loading and unloading of goods onto and from seagoing ship or aircraft sent in by the airport or seaport authority. If the airport or seaport authority is not yet electronically connected to the customs office, the receipt of information shall be effected through paper dossiers.

Article 23.- E-customs declaration procedures at ports of departure

1. An e-customs dossier comprises:

1.1. General declaration for seagoing ships, or consolidated declaration for aircraft;

1.2. Declaration of cargo transported by sea or declaration of cargo transported by air;

1.3. House bill of lading or house air waybill of lading.

2. E-customs declaration:

2.1. E-customs declaration by shipping agents and airline agents

When making e-customs declaration, customs declarants shall:

a/ Create information in the general declaration: e-form according to Form No. 1, Appendix VI, for seagoing ships, or the consolidated declaration: e-form for Form No. 8, Appendix VI, for aircraft.

When a seagoing ship or aircraft carries exported goods, the shipping agent or airline agent shall fill in the declaration of cargo transported by sea or the declaration of cargo transported by air: e-form according to Form No. 2 or Form No. 9, Appendix VI to this Regulation (information filled in the declaration of cargo transported by sea or the declaration of cargo transported by air must be specific for the customs office to know and identify the shape, physic characteristics and quality of the goods. General information is not accepted. Refer to Form No. 30 in Appendix XIV).

b/ Send to the customs office the general declaration and the declaration of cargo transported by sea at least 01 hour before the ship leaves the port or the consolidated declaration and the declaration of cargo transported by air at least 01 hour before the aircraft takes off.

c/ Receive feedback from the customs office:

c.1. Receive the notice of request for adjustment and supplementation, and make modification and supplementation as requested by the customs office;

c.2. Receive the notice of acceptance of declared information as certification of full declaration to the customs office:

2.2. E-customs declaration by forwarding agents

When making e-customs declaration, if exported goods are involved, forwarding agents shall follow the provisions of Article 21 of this Regulation.

3. Receive declared information:

3.1. Customs offices shall via the e-customs data processing system receive information sent in by shipping agents, airline agents and forwarding agents.

a/ If accepting declared information, the e-customs data processing system shall send a notice of acceptance of declared information according to Form No. 13, Appendix VI to this Regulation;

b/ If not accepting the declared information, the e-customs data processing system shall send a notice of request for adjustment and supplementation according to Form No. 13, Appendix VI to this Regulation.

3.2. The General Department of Customs shall provide specific guidance on the case in which a means of transport performs e-customs procedures at the port of departure but the Customs Sub-Department at the port of arrival has not yet applied e-customs procedures.

Article 24.- E-customs declaration procedures at ports of arrival

1. An e-customs dossier comprises:

1.1. General declaration for seagoing ships, or consolidated declaration for aircraft;

1.2. Declaration of cargo transported by sea or declaration of cargo transported by air;

1.3. House bill of lading or house air waybill of lading.

2. E-customs declaration:

2.1. E-customs declaration by shipping agents and airline agents

When making e-customs declaration, shipping agents or airline agents shall:

a/ Fill in the declaration of cargo transported by sea or the declaration of cargo transported by air: e-form according to Form No. 2 or Form No. 9, Appendix VI to this Regulation, if imported goods are involved (information declared in the declaration of cargo transported by sea or air must be specific for the customs office to know and identify the shape, physic characteristics and quality of the goods. General information is not accepted. Refer to Form No. 30 in Appendix XIV).

b/ Send to the customs office the declaration of cargo transported by sea at least 12 hours before the ship arrives at the port or the declaration of cargo transported by air at least 01 hour before the aircraft lands.

c/ Receive feedback from the customs office:

c.1. Receive the notice of request for adjustment and supplementation, and make modification and supplementation as requested by the customs office; or

c.2. Receive the notice of acceptance of declared information as certification of full declaration to the customs office.

2.2. E-customs declaration by forwarding agents

When making e-customs declaration, if imported goods are involved, forwarding agents shall follow the provisions of Article 17 of this Regulation.

3. Receipt of declared information:

3.1. Customs offices shall via the e-customs data processing system receive information sent in by shipping agents, airlines and forwarding agents.

a/ If accepting declared information, the e-customs data processing system shall send a notice of acceptance of declared information according to Form No. 13, Appendix VI to this Regulation;

b/ If not accepting the declared information, the e-customs data processing system shall send a notice of request for adjustment and supplementation according to Form No. 13, Appendix VI to this Regulation.

3.2. The General Department of Customs shall provide specific guidance on the case in which a means of transport performs e-customs procedures at the port of arrival but the Customs Sub-Department at the port of departure has not yet applied e-customs procedures.

Article 25.- E-customs procedures at ports of entry

1. An e-customs dossier comprises:

1.1. General declaration: e-form according to Form No. 1, Appendix VI to this Regulation.

1.2. Declaration of cargo transported by sea: e-form according to Form No. 2, Appendix VI to this Regulation.

2. E-customs declaration:

When making e-customs declaration, shipping agents shall:

2.1. Fill in the general declaration and the declaration on cargo transported by sea strictly according to the items and formats specified at Points 1.1 and 1.2, Clause 1 of this Article (information declared in the declaration of cargo transported by sea must be specific for the customs office to know and identify the shape, physic characteristics and quality of the goods. General information is not accepted. Refer to Form No. 30 in Appendix XIV).

2.2. Send to the customs office the above declarations at least 12 hours before the ship arrives at port.

2.3. Receive feedback from the customs office:

a/ Receive the notice of request for adjustment and supplementation, and make modification and supplementation as requested by the customs office;

b/ Receive the notice of acceptance of declared information as certification of full declaration to the customs office:

2.4. Receive the notice on instructions on customs procedure performance for seagoing ships and comply with the notice's content:

a/ Clearance is permitted for the means of transport for transit;

b/ Clearance is not yet permitted.

3. Examination and receipt of declared information:

3.1. Receipt of information:

Customs offices shall via the e-customs data processing system receive information sent in by shipping agents.

a/ If accepting declared information, the e-customs data processing system shall send a notice of acceptance of declared information according to Form No. 13, Appendix VI to this Regulation;

b/ If not accepting the declared information, the e-customs data processing system shall send a notice of request for adjustment and supplementation according to Form No. 13, Appendix VI to this Regulation.

3.2. Examination and making of decision to permit clearance

a/ The director of the Customs Sup-Department that receives e-customs declaration information on seagoing ships or aircraft may make decision to permit clearance for means of transport which are exempt from customs inspection by uploading the risk item in the e-customs data processing system within his/her decentralized competence.

b/ If so requested by the e-customs data processing system, customs officers shall personally check the information declared by customs declarants, specifically: checking information which needs to be checked at the system's request and comparing it with management regulations.

If results of examination show compliance with legal provisions, clearance decisions shall be made.

c/ The head of the team in charge of procedures for means of transport on entry or exit shall make decision to permit clearance for means of transport not specified at Items a and b of this Point.

d/ On the basis of results of examination, the e-customs data processing system shall send a notice of instructions on customs procedure performance for seagoing ships to customs declarants and port authorities. If a port authority is not yet electronically connected to the customs office, the notice of instructions on customs procedure performance for seagoing ships shall be sent in writing. A notice of instructions on customs procedure performance for seagoing ships shows one of the following contents:

d.1. Clearance is permitted for the means of transport for transit to the last port of exit;

d.2. Clearance is not yet permitted (clearly stating the reason).

4. The General Department of Customs shall provide specific guidance on the case in which a means of transport performs e-customs procedures at the port of entry but the Customs Sub-Department at the port of exit has not yet applied e-customs procedures.

Article 26.- E-customs procedures at ports of exit

1. E-customs declaration

When making e-declaration, shipping agents shall:

1.1. Fill in the general declaration according to Form No. 1, Appendix VI to this Regulation.

1.2. Send to the customs office the general declaration before the ship leaves port.

1.3. Receive feedback from the customs office:

a/ Receive the notice of request for adjustment and supplementation, and make modification and supplementation as requested by the customs office;

b/ Receive the notice of acceptance of declared information as certification of full declaration to the customs office.

2. Receipt of declared information:

2.1. Customs offices shall via the e-customs data processing system receive information sent in by shipping agents.

a/ If accepting declared information, the e-customs data processing system shall send a notice of acceptance of declared information according to Form No. 13, Appendix VI to this Regulation;

b/ If not accepting the declared information, the e-customs data processing system shall send a notice of request for adjustment and supplementation according to Form No. 13, Appendix VI to this Regulation.

2.2. Examination and making of decision to permit clearance:

a/ The director of the Customs Sup-Department that receives e-customs declaration information on seagoing ships may make decision to permit clearance for means of transport which are exempt from customs inspection by uploading the risk item in the e-customs data processing system within his/her decentralized competence.

b/ If so requested by the e-customs data processing system, customs officers shall personally check the information declared by customs declarants, specifically: checking information which needs to be checked at the system's request and comparing it with management regulations.

If results of examination show compliance with legal provisions, clearance decisions shall be made.

c/ The head of the team in charge of procedures for means of transport on entry or exit shall make decision to permit clearance for means of transport not specified at Items a and b of this Point.

d/ On the basis of results of examination, the e-customs data processing system shall send a notice of instructions on customs procedure performance for seagoing ships to customs declarants and port authorities. If a port authority is not yet electronically connected to the customs office, the notice of instructions on customs procedure performance for seagoing ships shall be sent in writing. A notice of instructions on customs procedure performance for seagoing ships shows one of the following contents:

d.1. Clearance is permitted for the means of transport for exit;

d.2. Clearance is not yet permitted (clearly stating the reason).

2.3. Customs Sub-Departments of port of entry and port of exit shall take supervisory measures to keep goods on board ships intact during transit.

2.4. The General Department of Customs shall provide specific guidance on the case in which a means of transport performs e-customs procedures at the port of exit but the Customs Sub-Department at the port of entry has not yet applied e-customs procedures.

Article 27.- Purposes of recognition of special priority traders

1. To encourage traders to properly observe the customs law.

2. To create the most favorable conditions for commercial import and export activities while ensuring effective customs management.

Article 28.- Conditions for recognition as special priority traders

To be recognized as special priority traders in customs procedures, traders must satisfy the following conditions:

1. Having properly observed customs law by the time of consideration for recognition.

Newly established traders shall be determined as having properly observed customs law in the following cases: traders merged, separated or newly invested from recognized special priority traders (including traders recognized overseas as special priority traders in customs procedures);

2. Having a transparent accounting system compliant with all provisions of the Accounting Law and accounting standards, facilitating audit work;

3. Having an information technology system for managing all data on goods production, business, transportation and forwarding activities meeting customs management requirements, specifically:

3.1. Managing all cost-accounting work in accordance with current accounting management regulations;

3.2. For production and business traders, the system must be capable of managing all stages of production and business chains. The system is capable of balancing inputs and outputs according to management regulations promulgated by customs offices.

3.3. Supplying sufficient information at the request of customs offices;

3.4. Being capable of preserving goods production, business, transportation and forwarding records in electronic form in a secure and safe manner for a period 5 years longer than currently prescribed by law;

4. Having a system of adequate and effective internal control processes for the whole process of production and business of the trader;

5. Having sound financial capability;

6. Having a contingent of staff in charge of performing customs procedures who possess professional customs certificates, or using capable customs procedures agents with good records of observance of customs law.

Article 29.- Procedures for registration for recognition as special priority trader

1. Submitting of dossiers of request for recognition as special priority trader.

Traders that fully meet the conditions specified in Article 28 of this Regulation shall submit dossiers of request to the General Department of Customs, each comprising the following papers:

1.1. Written request for recognition as special priority trader, made according to Form No. 3, Appendix XIV to this Regulation;

1.2. Copy of the trader establishment decision (business registration certificate or investment license/investment certificate);

1.3. Report on self-assessment of satisfaction of all conditions required for a special priority trader.

2. Order of receipt of dossiers of registration and consideration for recognition as special priority trader

The General Department of Customs shall receive dossiers of registration and consider recognition as special priority trader in the following order:

2.1. Receiving and checking the completeness and validity of registration dossiers

If a dossier is complete and valid, it shall issue a notice on acceptance of the dossier. If rejecting the dossier, it shall issue a written reply clearly stating the reason.

2.2. Requesting the trader-registrant to supply information on satisfaction of all conditions required for a special priority trader.

Within 30 days after the dossier is accepted, the trader shall supply sufficient information as requested by the General Department of Customs.

A trader that fails to prepare sufficient information on time as requested may make a written request to the General Department of Customs for consideration and extension for another 30 days.

For a trader that fails to supply sufficient information at the request of the General Department of Customs or make clear the supplied information, or refuses to supply information, the General Department of Customs shall issue a written notice of its refusal to consider recognition as special priority trader.

2.3. Assessing and appraising dossiers of registration and making decision to recognize special priority traders

The General Department of Customs shall check and evaluate the compliance of traders. Traders shall coordinate with and create conditions for customs offices to evaluate the extent of trader compliance.

Within 180 working days from the date of acceptance of the dossier, if a trader is determined to satisfy all conditions specified in Article 29 of this Regulation, the General Director of the General Department of Customs shall issue certificates of recognition as special priority trader according to Form No. 4, Appendix XIV to this Regulation. The certificate shall be sent to the trader and notified to concerned state agencies.

Traders shall reach agreement with customs offices on signing a memo of cooperation.

If refusing to grant a certificate of recognition as special priority trader, the General Department of Customs shall issue a written reply clearly stating the reason to the trader.

Article 30.- Procedures for withdrawal of certificates of recognition as special priority trader

1. Cases of withdrawal

Traders that have been recognized as special priority traders but cannot maintain the conditions specified in Article 28 of this Regulation shall have their certificates of recognition withdrawn.

2. Withdrawal procedures

2.1. When having sufficient grounds for determining that a trader has violated the prescribed conditions on special priority trader, the customs office that has made a written record of the violation shall make decision to suspend the trader's right to enjoy customs procedure priorities in the area under its management, and send a report enclosed with relevant documents to the General Department of Customs.

The General Department of Customs shall consider and make decision to suspend the trader's right to enjoy customs procedure priorities nationwide. If ascertaining that the trader has violated the prescribed conditions on special priority trader, the General Department of Customs shall carry out procedures for withdrawing the certificate, upload information in the e-customs data processing system, and notify it to concerned agencies and on the mass media.

2.2. When receiving information on signs of violation of conditions on special priority trader, the customs office shall immediately send a report together with relevant documents to the General Department of Customs for promptly taking measures to verify the information and conduct unexpected inspection when necessary.

If finding that the trader does not violate the conditions on special priority trader, the General Department of Customs shall issue a written notice thereon to the reporting customs office.

If ascertaining that the trader has violated the conditions on special priority trader, the General Department of Customs shall carry out procedures specified in Clause 2.1 of this Article.

Article 31.- Rights and obligations of special priority traders

1. Rights of special priority traders:

Apart from the rights specified in Clause 1, Article 8 of this Regulation, special priority traders are entitled to:

1.1. Use provisional customs declarations for release of goods: complete clearance procedures on the basis of using single e-declarations/month (below referred to as monthly e-declarations) for all regularly imported and exported goods with the same partner, of the same form of import and export, and already released under provisional customs declaration forms;

1.2. Have documentary inspections or physical inspections of goods conducted at their offices or other places registered by them and accepted by customs offices;

1.3. Perform e-customs procedures 24 hours a day and 7 days a week;

1.4. Use the form of security in the form of pledge of trust for fulfilling tax liabilities.

2. Obligations of special priority traders:

Apart from the obligations specified in Clause 1, Article 8 of this Regulation, special priority traders are obliged to:

2.1. Supply sufficient and accurate information at the request of customs offices for consideration and assessment in the process of assessing trader compliance;

2.2. Observe periodical compliance inspection and appraisal requests according to plan notified in advance or unexpected requests of customs offices;

2.3. Properly and fully implement commitments stated in the memo of understanding with customs offices.

Article 32.- Provisional declaration for release of goods

When making e-customs declaration, customs declarants shall:

1. Create e-customs declaration information on computer strictly according to the items and standard format specified in Form No. 1, Appendix VII to this Regulation, and take responsibility for the declared information.

If customs declarants are customs procedure agents, they shall clearly declare the contents authorized to them.

2. Send the e-customs declaration to the customs office.

3. Receive feedback from the customs office:

3.1. Receive and comply with the requests stated in the notice of instructions on e-customs procedure performance;

3.2. Print out the goods release order (02 copies) according to Form No. 20, Appendix XIV to this Regulation, based on the e-customs declaration already accepted by the customs office, sign and affix the seal to the goods release order;

3.3. For goods permitted by the customs office for release on the basis of a provisional declaration, in order to receive the goods, the customs declarant shall bring the goods release order to the border-gate Customs Sub- Department.

Article 33.- Examination and receipt of provisional declarations

The e-customs data processing system shall automatically examine and receive registration of provisional declarations and accept goods release based on these declarations.

If detecting signs of violation of customs law, the director of the E-Customs Sub-Department shall make decision to conduct physical inspection of goods.

For goods subject to management according to commodity policies and taxable goods, these commodity policies and tax policies are applied at the time of registration of provisional declarations.

Article 34.- Declaration and receipt of information for finalizing provisional declarations

1. Declaration of information for finalizing provisional declarations

Within 30 days after registering the provisional declaration, the customs declarant shall declare information for finalizing the provisional declaration.

When declaring information for finalizing the provisional declaration, the customs declarant shall:

1.1. Create e-customs declaration information on computer strictly according to the items and standard format specified in Form No. 1, Appendix VIII to this Regulation, and take responsibility for the declared information.

If customs declarants are customs procedure agents, they shall clearly declare the contents authorized to them.

1.2. Send the e-customs declaration to the customs office.

1.3. Receive feedback from the customs office:

a/ Receive the notice of rejection of information for finalizing the provisional declaration according to Form No. 3, Appendix VII to this Regulation, and make adjustment and supplementation at the request of the customs office;

b/ Receive the notice of acceptance of information for finalizing the provisional declaration according to Form No. 3, Appendix VII to this Regulation.

2. Receipt of information for finalizing the provisional declaration

The e-customs data processing system shall automatically check and receive information for finalizing provisional declarations and certify clearance based on finalized declarations; if rejecting such information, the system shall send a notice of rejection of information for finalizing the provisional declaration, clearly stating the reason.

Article 35.- Declaration of receipt of information for finalizing multiple provisional declarations

1. Declaration of information for finalizing multiple provisional declarations

1.1. Declaration of information in monthly e-declarations may be made for goods lots which have been regularly exported to or imported from the same partner, in the previous month, of the same kind of exports or imports and which have been released on the basis of the provisional declaration (for processing goods, they must be under a single processing contract).

1.2. Declaration of information in monthly e-declarations must be made from the 1st to the 5th every month.

1.3. When making monthly e-declaration, customs declarants shall:

a/ Create e-customs declaration information on computer strictly according to the items and standard format specified in Form No. 2, Appendix VII to this Regulation, and take responsibility for the declared information.

If customs declarants are customs procedure agents, they shall clearly declare the contents authorized to them.

b/ Send the monthly e-customs declaration to the customs office.

c/ Receive feedback from the customs office:

c.1. Receive the notice of rejection of information in the monthly e-declaration according to Form No. 3, Appendix VII to this Regulation, and modify and supplement information for finalizing the provisional declaration at the request of the customs office;

c.2. Receive the notice of acceptance of information in the monthly e-declaration according to Form No. 3, Appendix VII to this Regulation, for completing customs procedures.

2. Receipt of information in monthly e-declarations

The e-customs data processing system shall automatically check and receive information in monthly e-declarations and certify clearance based on these declarations; if rejecting such information, the system shall send a notice of rejection of information in the monthly e-declaration, clearly stating the reason.

Article 36.- E-customs dossiers for goods imported and exported under purchase and sale contracts

1. E-customs dossier for exported goods

1.1. E-customs declaration made according to Form No. 1, Appendix VIII to this Regulation.

When it is necessary to produce and submit the paper declaration at the request of competent agencies, the e-customs declaration shall be printed out according to Form No. 5a, Appendix XIV to this Regulation.

1.2. In the following specific cases, an e-customs dossier for exported goods must additionally comprise the following documents:

a/ Bill of lading: e-form according to Form No. 3 (for goods transported by sea) or Form No. 10 (for goods transported by air), Appendix VI to this Regulation, or 01 copy of the original or master copy of the bill of lading on which appears the word copy or a document of validity equivalent to bill of lading for goods exported to abroad or the financial invoice for goods sold to an export processing enterprise in the case the customs declarant requests the customs office to certify actual exportation;

b/ Detailed list of goods, for goods of different kinds or packages: 01 original;

c/ Export permit issued by a competent state agency, for goods subject to export permit as prescribed by law: e-form according to Form No. 3, Appendix VIII to this Regulation, which must be the original, for a single exportation, or a copy, for multiple exportations, together with the original for comparison;

d/ Other documents as prescribed by relevant laws: e-form or 01 printed copy each.

2. E-customs dossier for imported goods:

2.1. E-customs declaration according to Form No. 1, Appendix VIII to this Regulation.

When it is necessary to produce and submit the paper declaration at the request of competent agencies, the e-customs declaration shall be printed out according to Form No. 5b, Appendix XIV to this Regulation.

2.2. Goods purchase and sale contract or paper of equivalent validity: e-form according to Form No. 17, Appendix VIII to this Regulation, or 01 printed copy;

2.3. Commercial invoice: an e-form according to Form No. 4, Appendix VIII to this Regulation, or 01 original;

2.4. Bill of lading: 01 copy of the original or master copy of the bill of lading on which appears the word copy or a document of validity equivalent to bill of lading or an e-form according to Form No. 3 (for seaway), Form No. 10 (for airway) in Appendix VI to this Regulation;

2.5. In the following specific cases, an e-customs dossier for imported goods must additionally comprise the following documents:

a/ Detailed list of goods, for goods of different kinds or packages: 01 original;

b/ For imported goods subject to quality inspection, food hygiene and safety inspection or animal and plant quarantine: Paper of registration of quality inspection, food hygiene and safety inspection or animal and plant quarantine, according to Form No. 8, Appendix VIII to this Regulation, or a written notification on exemption from quality inspection, food hygiene and safety inspection or animal and plant quarantine or on the result of quality inspection, food hygiene and safety inspection or animal and plant quarantine, issued by a competent state inspection agency: e-form according to Form No. 9, Appendix VIII to this Regulation, or 01 original;

c/ Expertise document, for goods cleared on the basis of expertise results: an e-form according to Form No. 11, Appendix VIII to this Regulation, or 01 original;

d/ Import value declaration, for goods subject to value declaration: an e-form according to Form No. 2, Appendix VIII;

e/ Import permit issued by a competent state agency, for goods subject to import permit as prescribed by law: an e-form according to Form No. 3, Appendix VIII to this Regulation, or 01 original, for a single importation, or a copy, for multiple importations, together with the original for comparison;

f/ Certificate of origin (C/O), for customs declarants who request application of special preferential import tax rates: an e-form according to Form No. 5, Appendix VIII to this Regulation, or 01 original.

g/ Other documents as prescribed by relevant laws: e-form according to Form No. 15, Appendix VIII to this Regulation, or 01 printed copy.

3. For copies of documents specified in this Article, the trader head or his/her authorized person shall certify them by signing their names and affixing the seal to and take responsibility for the legality of these papers.

Article 37.- E-customs declaration

When making e-customs declaration, customs declarants shall:

1. Create e-customs declaration information on computer strictly according to the items and standard format specified in Form No. 1, Appendix VIII to this Regulation, and take responsibility for the declared information.

If customs declarants are customs procedure agents, they shall clearly declare the contents authorized to them.

2. Send the e-customs declaration to the customs office.

3. Receive feedback from the customs office:

3.1. Receive the notice of rejection of the e-customs declaration, and modify and supplement the e-declaration at the request of the customs office.

3.2. Receive the notice of instructions on customs procedure performance and, if the e-customs declaration form is accepted, perform the following jobs:

a/ Comply with the requests stated in the notice of instructions on e-customs procedure performance;

b/ Print out the declaration (02 copies) according to Form No. 5a, for exported goods, or Form No. 5b, for imported goods, in Appendix XIV to this Regulation, based on the e-customs declaration already accepted by the customs office (below referred to as the printed e-customs declaration); the appendix to the printed e-customs declaration, according to Form No. 6a, for exported goods, or Form No. 6b, for imported goods, in Appendix XIV to this Regulation, if the exported or imported goods are of 4 or more different kinds; the list of containers, made according to Form No. 15, Appendix XIV, if any; sign and affix the seal on the printed e-customs declaration, its appendix and the list of containers;

c/ For goods permitted for prompt clearance based on the e-customs declaration, the customs declarant shall bring the printed e-customs declaration to the customs office for certification of completed e-clearance;

d/ For goods for which the E-Customs Sub-Department requests submission or production of documents in the customs dossier before clearance, the enterprise shall submit or produce the printed e-customs declaration together with documents in the customs dossier as requested;

e/ For goods for which the E-Customs Sub-Department requests production of documents in the customs dossier and of which it will conduct physical inspection, the enterprise shall submit and produce the printed e-customs declaration together with documents in the customs dossier and produce as requested the goods for inspection by the E-Customs Sub-Department;

f/ For goods permitted by the E-Customs Sub-Department for release or delivery for preservation, the customs declarant shall bring the printed e-customs declaration to the customs office for certification of release of goods or delivery of goods for preservation. After obtaining the permission for release of goods or delivery of goods for preservation, the customs declarant shall further comply with the requests of the customs office for completing clearance procedures for goods;

g/ Certification of e-clearance completed, release of goods or delivery of goods for preservation shall be made at the E-Customs Sub-Department with which the e-customs declaration was registered or the section in charge of e-customs procedures at border gate.

4. When the customs declarant needs certification of actual exportation for an exported goods lot, the customs declarant shall supply additional information on the bill of lading or financial invoice (for goods exported into an export processing zone) and receive the customs office's notice of actual exportation.

5. Customs declarants may submit or produce later the originals of some documents in the customs dossier, except the export or import permit for goods subject to export or import permit as prescribed by law, and must declare the late submission on the e-customs declaration. They shall declare and submit/produce documents at the request of the customs office within 30 days from the date of registration of e-customs declarations.

The director of the E-Customs Sub-Department which receives and processes e-customs declarations may permit late submission by making decision to upload the risk item in the e-customs data processing system and to adjust it when necessary.

6. Customs declarants may make incomplete e-customs declarations for performing customs procedures when fully meeting the following conditions:

6.1. An incomplete e-customs declaration is a declaration made according to the items and format specified in Clause 1 of this Article but does not yet contain complete information on exported goods.

6.2. Customs declarants may make incomplete e-customs declarations for performing customs procedures for imported goods.

a/ When making incomplete e-customs declarations, customs declarants shall declare incomplete information on the basis of existing documents in the e-customs dossier;

b/ The declared commodity code must not be different from that filled in the e-customs declaration to be completed later. If the identification of a commodity code requires analysis and assessment of the exported or imported goods, the director of the E-Customs Sub-Department may make decision on a case-by-case basis;

c/ Information directly relating to the goods which must be fully declared when registering incomplete e-customs declarations includes: information on the import permit, if the imported goods are subject to such permits, and on the satisfaction of import conditions on conditional imported goods as prescribed by law; information on animal and plant quarantine, food safety and hygiene and quality standards subject to inspection by specialized state management agencies before clearance.

6.3. Customs declarants shall complete e-customs declarations under the provisions of Clause 1 of this Article immediately after obtaining full information on the imported goods on the basis of documents in customs dossiers which must be available within the time limit prescribed by law, for completing e-customs procedures.

6.4. For taxable goods, tax policies effective at the time of registration of e-customs declarations are applied.

6.5. Acceptance of incomplete e-customs declarations is decided by directors of E-Customs Sub-Departments on a case-by-case basis.

7. Customs declarants may request customs offices to permit modification and supplementation or replacement of e-customs declaration already registered provided that:

7.1. Modification and supplementation after the issuance of channeling decisions and before the physical inspection of goods;

7.2. Modification and supplementation when the customs declarant himself/herself finds out errors affecting the payable tax amount within 60 days from the date of registration of the customs declaration but before the customs office conducts tax examination and inspection at the customs declarant's office;

7.3. Modification and supplementation when the goods have been cleared, if the modification and supplementation of the e-customs declaration do not affect the import and export control policy and tax policy applicable to imported and exported goods and before the customs office conducts post-clearance inspection;

7.4. Modification and supplementation after the goods inspection starts but does not yet finish, if plausible reasons are given in writing;

7.5. Replacement of the e-customs declaration in case of change of the form of importation or exportation, provided that the goods are not yet released;

7.6. When making modification and supplemen-tation under Clause 7 of this Article, the customs declarant shall fill the modified and supplemented information in the e-customs declaration according to Form No. 1, Appendix VIII, clearly stating the reason, and send it to the customs office, receive the notice of instructions on e-customs procedure performance, and comply with the requests in this notice. The director of the E-Customs Sub-Department shall consider and make decision to permit modification and supplementation of the e-customs declaration.

Article 38.- Time of e-customs declaration

1. The time when customs declarants must fill in the e-customs declaration for imported and exported goods is as prescribed in Clause 1 and Clause 2, Article 18 of the Customs Law.

2. The e-customs data processing system shall receive e-customs declarations 24 hours a day and 7 days a week. Customs offices shall examine and register e-customs declarations during working hours.

Directors of E-Customs Sub-Departments shall make decision on examination and registration of e-customs declarations outside working hours.

Article 39.- Examination and receipt of registration of e-customs declaration forms

1. The e-customs data processing system shall automatically check and receive registration of e-customs declarations.

If so requested by the system, customs officers shall themselves preliminarily check the information declared by customs declarants, specifically:

1.1. Checking the compatibility between names and codes of imported or exported goods;

1.2. Checking the full declaration of items in the e-customs declaration;

Customs officers shall base themselves on the results of examination to make decision on registration via the e-customs data processing system.

2. In case of rejection, the e-customs data processing system shall send a notice on rejection of the e-customs declaration, clearly stating the rejection reason.

3. In case of acceptance, the e-customs data processing system shall issue an e-customs declaration number and channel the declaration in one of the following forms:

3.1. Accepting clearance based on declared e-customs information.

3.2. Checking documents in the customs dossier before the clearance of goods. Customs officers shall check documents, upload the results of examination in the e-customs data processing system; print out 02 paper document examination result cards, according to Form No. 7, Appendix XIV to this Regulation, sign and affix the seal to the cards, request customs declarants to sign the cards; then hand 01 card to customs declarants while filing the other card in the dossier.

3.3. Checking paper documents in the customs dossier and conduct physical inspection of goods before permitting clearance.

Customs officers shall check paper documents in the customs dossiers under the provisions of Clause 3.2 of this Article.

Customs officers who conduct physical inspection of goods shall upload the results of inspection in the e-customs data processing system; print 02 goods inspection result cards, according to Form No. 8, Appendix XIV to this Regulation, sign and affix the seal to the cards, request customs declarants to sign the cards; then hand 01 card to the customs declarants while filing the other card in the dossier.

Article 40.- Management of import and export permits

1. Before or when filling in an e-customs declaration for importing or exporting the first goods lot under an import or export permit (including an extract of the import or export permit already registered at another Customs Sub-Department), customs declarants shall declare the permit according to the items and standard format in Form No. 3, Appendix VIII to this Regulation.

When declaring import or export permits, customs declarants shall provide the codes of all goods stated in these permits according to the Import and Export Tariffs. If a permit does not specify each kind of goods according to the Import and Export Tariffs, customs declarants shall determine the reference codes for the goods in the permit. These reference codes are used for all import or export declarations under the permit till the permit expires. When filling in e-customs declarations for imported or exported goods, customs declarants shall declare reference codes for relevant imported or exported goods.

If so requested by the e-customs data processing system or competent authorities, customs officers shall check permits. If accepting these permits, they shall give certification in the e-customs data processing system, and, in case of submission of paper documents, give certification "E-customs procedure performance registered", sign and affix the seal to the export or import permits, and return them to customs declarants.

2. The e-customs data processing system shall automatically monitor import and export permits of customs declarants for goods for which import or export customs procedures are performed at E-Customs Sub-Departments on the basis of goods codes in the Import and Export Tariffs or reference codes provided by customs declarants and the permits' contents.

Import or export permits already registered at an E-Customs Sub-Department are not used for the performance of customs procedures at another E-Customs Sub-Department. If they have to perform customs procedures at another E-Customs Sub-Department, customs declarants shall use permit extracts. A permit extract may be used for a certain goods lot or for the whole period, depending on the customs declarant's import and export plan. Another Customs Sub-Department shall monitor permit extracts, issue monitoring cards and make reconciliation according to current regulations.

When they need permit extracts, customs declarants shall fill in Form No. 3, Appendix VIII to this Regulation, and send the form to the E-Customs Sub-Department.

If the declared information is accepted by the e-customs data processing system, customs declarants shall print permit extracts, Form No. 16 in Appendix XIV to this Regulation, sign and affix the seal to them for production to the E-Customs Sub-Department. On the basis of the results of examination of permit extracts, the head of the clearance team shall make decision to accept permit extracts, sign and affix the seal "E-Customs Sub-Department" to these extracts, then upload the result in the e-customs data processing system.

If rejecting the declared information or a permit extract, the e-customs data processing system shall issue a reply, clearly stating the reason.

Article 41.- Examination of e-customs dossiers

1. Form and extent of examination

1.1. Forms of examination: Examining paper documents, examining e-documents (including also e-document transformed from paper documents);

1.2. Extents of checking: Exemption from examination; examination of one content of a dossier, one or all documents;

1.3. The form and extent of examination are determined under Clause 2, Article 4 of this Regulation.

2. Examination contents

Examining the declared contents on the e-customs declaration and documents in e-customs dossiers, comparing the declared contents with documents in e-customs dossiers; and checking the compliance of the declared contents with legal provisions.

Article 42.- Inspection of goods

1. Form and extent of inspection

1.1. Form of inspection: inspection by customs officers, by machines, technical devices and other professional measures;

1.2. Extent of inspection: exemption from inspection; inspection of part or the whole of goods lot;

1.3. The form and extent of inspection are determined under Clause 2, Article 4 to this Regulation.

2. Inspection contents

Checking the names, codes, quantities and weights, categories, quality and origin of goods; and checking the compatibility of the actual status of goods with e-customs dossiers.

Article 43.- Examination contents in the clearance process

1. Examination to determine names and codes of goods

1.1. The E-Customs Sub-Department that receives and processes customs dossiers shall determine the names and codes of goods. If finding that the declaration by a customs declarant is incorrect, it shall explain it to the customs declarant so that the latter can adjust the name and code of goods according to regulations, and give instructions on the classification of goods and application of codes to goods.

If customs officers, the E-Customs Sub-Department or the provincial/municipal Customs Department cannot determine the name and code of a goods, they shall report it to their immediate superiors for instruction, except for the case stated at Point 1.2 below.

1.2. If it is impossible to correctly determine the name and code of a goods unless its composition, content, ingredients, nature and utility are put up for laboratory analysis, the E-Customs Sub-Department shall together with the goods owner take samples of the goods and send them to the Center for Analysis and Classification of Imported and Exported Goods under the General Department of Customs (below referred to as the Center) for analysis and classification. On the basis of the analysis and classification result of the Center and other information, the E-Customs Sub-Department that receives and processes the customs dossier shall decide on the goods code.

1.3. If the customs declarant disagrees to the name and code of the goods determined by the E-Customs Sub-Department, he/she and the customs office shall together take samples, then choose through agreement an assessment trader for assessment of the samples. The assessment result of the assessment trader is the basis for the two parties to take follow-up action.

If the customs declarant and the customs office cannot reach agreement in selecting an assessment trader, the customs officer may select an assessment trader and make conclusion based on the results of assessment conducted by this trader. If the customs declarant does not agree to this conclusion, he/she may lodge a complaint in accordance with law.

2. Examination to determine goods quantity

2.1. For ordinary goods items, the customs office shall prioritize the use of modern machines and technical equipment to check the quantities of goods. If detecting signs of violations related to quantity and weight of goods, customs officers shall personally inspect the goods for accurate determination.

2.2. For goods items of which the quantity cannot be determined by the Customs' modern machines or technical equipment (container scanners, electronic scales and other measurement devices) or goods-inspecting customs officers (for liquid and bulky goods, goods in massive quantities, etc.), the customs office shall determine the quantity on the basis of results of assessment conducted by an assessment trader.

When there are grounds for ascertaining that examination cannot be conducted by the Customs' modern machines and technical equipment or customs officers themselves, the customs office may permit the customs declarant to request assessment by an assessment trader.

Traders conducting assessment must meet all capability conditions prescribed by the Commercial Law and specific assessment requirements and shall take responsibility before law for their assessment results.

3. Examination to determine goods quality

3.1. For imported goods on the list of products and goods subject to quality inspection

Customs offices shall perform customs procedures on the basis of quality inspection registration papers or written notices on goods lots eligible for exemption from inspection (subject to documentary inspection only) or written notices on quality inspection results, food hygiene and safety inspection results or quarantine results which are satisfactory for import.

3.2. For imported goods not on the list of products and goods subject to quality state inspection

a/ If, though having used their means and equipment, the customs offices cannot determine the quality of goods for the purpose of applying goods import and export management policies, they shall reach agreement with customs declarants on the selection of an assessment trader to conduct assessment. The assessment trader's conclusions are binding on the parties. Assessment can be conducted on the basis of samples or technical documents (catalogues, etc).

When there are grounds for ascertaining that examination cannot be conducted by the Customs' modern machines and technical equipment or customs officers themselves, the customs office may permit the customs declarant to request assessment by an assessment trader.

Traders conducting assessment must meet all capability conditions prescribed by the Commercial Law and specific assessment requirements and shall take responsibility before law for their assessment results.

b/ If the customs declarant and the customs office cannot reach agreement on selecting an assessment trader, the customs officer may select an assessment trader and make conclusion on the basis of the results of assessment conducted by this trader. If the customs declarant does not agree to this conclusion, he/she may lodge a complaint in accordance with law.

4. Examination to determine the origin of goods

4.1. The examination of the origin of goods must be based on the actual conditions of goods, e-customs dossiers and information relating to goods.

4.2. The identification of the origin of imported or exported goods shall be conducted under the provisions of the Government's Decree No. 19/2006/ND-CP of February 20, 2006, and relevant guiding documents.

For imported goods eligible for tariff incentives under treaties to which Vietnam has signed or acceded, origin regulations in implementation of these treaties are applied.

4.3. Customs declarants shall take responsibility before law for the origin of exported goods. Customs officers may request customs declarants to supply necessary documents to prove the origin of their goods only when they doubt about the origin of exported goods.

4.4. Cases in which C/Os must be produced and/or submitted, cases in which C/Os are not required to be produced and/or submitted in customs dossiers for imported goods:

a/ Cases in which e- or paper C/Os must be produced and/or submitted:

a.1. Goods originating from a country or a group of countries to which Vietnam accords special preferential tax rates in accordance with Vietnamese law and treaties to which Vietnam has signed or acceded;

a.2. Imported goods subject to special import management procedures in accordance with Vietnamese law or bilateral or multilateral treaties to which Vietnam is a contracting party;

a.3. Imported goods which are announced by Vietnam and international organizations to be currently threatening social safety, community health or environmental sanitation must be put under control;

a.4. Goods imported from countries which are announced by Vietnam to currently be subject to dumping tax, anti-price subsidy tax, safeguards, tariff quotas or quantitative restrictions.

b/ Cases in which C/Os are not required to be produced and/or submitted:

b.1. Imported goods eligible for most-favored nation or ordinary tax rates and not falling into the cases specified above;

b.2. Imported goods eligible for special preferential tax rates and of the FOB value not exceeding USD 200.

In this case, customs declarants shall declare by themselves and take responsibility before law for the origin of goods.

4.5. If the actual origin of imported goods and the origin declared by a customs declarant are not the same but still within a country or territory entitled to Vietnam's most-favored nation treatment, the customs office shall still impose the preferential tax rate as prescribed but, depending on the nature and severity of the violation, consider and handle the violation in accordance with law.

4.6. C/Os already submitted to the customs office cannot be substituted or modified in content, except for plausible reasons and when they are modified and substituted by their issuing agency within the time limit prescribed by law.

4.7. Conditions for application of preferential tax rates are prescribed for imported goods in general, regardless of the form of import and export of goods.

4.8. If doubting the origin of goods, the customs office may request the customs declarant to supply additional documents (if any) as proof, or request a competent authority of the country of exportation to give certification. Pending the availability of verification results, the goods are not eligible for preferential tariffs but customs procedures can be still performed for them.

The verification of the origin of goods must be completed within 150 days from the date the customs declarant submits a complete and valid dossier on the origin of goods as prescribed in Clause 5, Article 15 of Decree No. 19/2006/ND-CP of February 2, 2006.

5. Tax examination

Customs officers shall examine tax dossiers as follows:

5.1. Examining the grounds for determining that the goods are tax-free in case the customs declarant declares that the goods is not subject to import tax, export tax, value added tax or special consumption tax.

5.2. Examining the grounds for determining the goods' eligibility for tax exemption or reduction in case the customs declarant declares that the goods are entitled to tax exemption or tax reduction or exemption consideration.

5.3. Checking the tax bases so as to determine the payable tax amount in case the imported or exported goods are taxable. The checking contents include:

a/ Checking the customs declarant's declaration of the quantity and unit of calculation of the imported or exported goods;

b/ Checking the value declared by the customs declarant and implementing current regulations on customs valuation of imported and exported goods;

c/ Checking the customs declarant's declaration of the import tax, export tax, value added tax and/or special consumption tax rates; and price differences (if any);

d/ Checking the conditions for application of the tax payment time limit or tax enforcement measures as prescribed by the tax law.

Article 44.- Taking of samples, preservation of samples, preservation of photos of imported and exported goods

1. Forms of sampling: Taking sample goods, photographing.

2. Cases in which sampling is required:

2.1. At the request of customs officers

The e-customs data processing system shall automatically identify goods lots for which sampling is required and the form of sampling.

When it is necessary to take samples or change the form of sampling for customs management purposes, the head of the clearance team under the E-Customs Sub-Department that receives and processes e-customs declarations shall make sampling decisions.

2.2. At the request of customs declarants.

3. Sampling procedures:

3.1. Samples must be taken in a minimum number sufficient for analysis, assessment and classification according to regulations on analysis and classification of imported and exported goods;

3.2. When taking samples, a sampling written record must be made according to Form No. 17, Appendix XIV, and uploaded in the e-customs data processing system, and filed together with the samples;

3.3. Samples must be taken in the presence of the customs declarant and a representative of the customs office;

3.4. Samples must be signed by the two parties for certification and sealed;

3.5. Upon handover of samples, a handover written record must be made and signed for certification.

3.6. Imported raw materials and materials for the production of goods for export which are permitted for transportation to border gate and are exempt from physical inspection but are subject to sampling must have samples taken at border-gate customs offices or manufacture plants, factories or establishments. The sampling shall be indicated in box 14 on the export declaration or box 17 on the import declaration.

If the customs declarant requests sampling at a border gate, the E-Customs Sub-Department or border-gate Customs Sub-Department shall take samples according to regulations.

If the enterprise requests sampling at the manufacture plant, factory or establishment, it shall perform procedures for transportation to border gate according to regulations. The E-Customs Sub-Department shall take samples.

4. Preservation of samples:

4.1. Samples shall be preserved at:

a/ The analysis and classification center (for samples analyzed by the center);

b/ The Customs Sub-Department (for samples taken by the Sub-Department for performing sample-related operations; if samples are images, paper photos shall be preserved while e-photos stored in the e-customs data processing system);

c/ The enterprise (for raw materials imported for the processing and production of goods for export).

4.2. Sample preservation duration

a/ Analyzed samples preserved at the analysis and classification center and the Customs Sub-Department to serve the implementation of goods import and export management policies shall be preserved for 90 days from the date the goods are cleared. In case there is a dispute or complaint, they shall be preserved till the dispute or complaint is completely settled;

b/ Samples of raw materials for processing shall be preserved at enterprises till enterprises complete procedures for liquidation of processing contracts;

c/ Samples of raw materials for the production of goods for export shall be preserved at enterprises till enterprises complete procedures for liquidation of import declarations.

Article 45.- Transportation of goods to customs declarants' places for preservation

1. Cases in which goods are permitted to be transported to customs declarants' places for preservation:

1.1. For goods of which appraisal must be conducted to determine whether they can be imported or exported and which the owners make a request for permission to transport to their places for preservation, customs offices may accept such request only when all customs control conditions are met;

1.2. For goods which are subject to animal and plant quarantine, food hygiene and safety inspection, goods quality inspection according to quality standards before they can be cleared and which the owners make a request for permission to transport to their places for preservation, customs offices may accept such request, unless it is not accepted by specialized state management agencies. Within 30 days from the date they transport the goods to preservation places, goods owners shall additionally declare in the customs dossiers the notice on results of inspection or quarantine conducted by competent state inspection agencies.

2. Customs declarants shall fill in Form No. 15, Appendix VIII to this Regulation, to request permission for transporting goods to their places for preservation, and take responsibility for preserving the goods in their original conditions.

3. Heads of customs clearance teams under E-Customs Sub-Departments shall make decision to permit customs declarants to transport goods to the latter's places for preservation. Such decision is made in the e-customs data processing system.

4. Customs officers in E-Customs Sub-Departments shall base themselves on decisions made in the e-customs data processing system to sign and affix the seal on the box on certification of goods transported to preservation places on the printed e-customs declaration.

Article 46.- Release of goods

1. Cases in which goods are permitted to be released:

1.1. Goods which are permitted for import or export but are subject to valuation, appraisal, analysis and classification for determining payable tax amounts when their owners perform the tax obligations on the basis of self-assessment (added with the tax amount expected to be adjusted by the customs office, if any) in the case imported or exported goods are entitled to tax payment grace as prescribed by tax law or credit institutions or other institutions operating under the provisions of the Law on Credit Institutions provide guarantee for payable tax amounts.

1.2. Goods imported or exported on the basis of provisional declarations of special priority traders.

2. Heads of clearance teams under E-Customs Sub-Departments shall make decision on release of goods under Clause 1.1 of this Article. Such decision shall be made in the e-customs data processing system.

3. Customs officers in E-Customs Sub-Departments shall base themselves on decisions made in the e-customs data processing system to sign and affix the seal on the box on certification of release of goods on the printed e-customs declaration.

Article 47.- Clearance of goods

1. Goods are cleared after customs procedures are completed

For goods on the list of those subject to animal and plant quarantine (announced by the Ministry of Agriculture and Rural Development), food hygiene and safety inspection (announced by the Ministry of Health) or goods quality inspection according to quality standards (announced by the Ministry of Science and Technology) before clearance, they are cleared when they are issued written notices on results of quality inspection, food hygiene and safety inspection or quarantine showing that they meet all import conditions;

For other goods on the list of those subject to state quality inspection which are not required to obtain inspection results showing that they meet all import conditions before clearance, they are cleared on the basis of papers of registration for state quality inspection. Customs offices are not responsible for the quality of imported goods after clearance.

2. Goods for which customs procedures have not yet been completed may be cleared in one of the following cases:

2.1. The customs dossier lacks some original documents but the customs office agrees that they can be submitted later;

2.2. The payable tax amount is not yet paid or fully paid within the prescribed time limit but a credit institution or another institution operating under the Law on Credit Institutions provides guarantee for the payable tax amount, except for imported or exported goods eligible for tax payment grace as prescribed by the tax law.

3. Deciding competence

3.1. Directors of E-Customs Sub-Departments that receive and process e-customs declarations may make decision on clearance for goods lots exempt from customs inspection by deciding to upload the risk item in the e-customs data processing system within their decentralized competence.

3.2. Customs officers examining dossiers and goods may make decision on clearance in the following cases:

a/ The results of documentary inspection show that the dossier is lawful, for goods lots subject to inspection of e-customs dossiers.

b/ The results of physical inspection of goods show that the goods are compatible with declared information, for goods lots subject to physical inspection.

3.3. Heads of clearance teams may make decision on clearance for goods lots not specified at Points 3.1 and 3.2, Clause 3 of this Article.

4. Customs officers in E-Customs Sub-Departments shall base themselves on decisions made in the e-customs data processing system to sign and affix their seal on the box on certification of clearance on the printed e-customs declaration.

Article 48.- Certification of actual exportation

1. Bases for certification of actual exportation: export e-customs declaration, information from summary declarations on exported goods, information from bills of lading for exported goods, for goods exported abroad, or financial invoices or documents certifying that goods have been brought into non-tariff zones, for goods sold to enterprises in export processing zones or non-tariff zones.

2. The e-customs data processing system shall automatically make comparison to certify actual exportation. If so requested by the e-customs data processing system, customs declarants shall produce one of documents specified in Clause 1 of this Article. Customs officers in E-Customs Sub-Departments shall check and certify actual exportation. The results will be uploaded in the e-customs data processing system.

3. When so requested by customs declarants, customs officers in E-Customs Sub-Departments shall base themselves on information on actual exportation in the e-customs data processing system to sign and affix their seal on the box of certification of actual exportation on the printed e-customs declaration.

4. E-Customs Sub-Departments shall, upon request, supply information on actual exportation according to the items and standard format to tax offices and competent agencies.

Article 49.- General provisions on transportation to or from border gate

1. Goods transported to or from border gate:

1.1. Exported goods transported to border gate are those which are transported under customs inspection and supervision from an outside-border gate place of customs procedure performance or an inland goods inspection place to the border gate of exportation.

1.2. Imported goods transported from border gate are those which are transported under customs inspection and supervision from the border gate of importation to an outside-border gate place of customs procedure performance or an inland goods inspection place.

1.3. Imported goods permitted to be transported from border gate include:

a/ Equipment, machinery and supplies imported for the construction of a plant or work which are transported to an inland goods inspection place being the construction site or a warehouse of the work;

b/ Raw materials, supplies, components, machines, equipment and spare parts for manufacture which are transported to an outside-border gate place of customs procedure performance or a goods inspection place being the manufacture plant or enterprise;

c/ Imported goods of many owners under a single bill of lading which are transported to an inspection place or goods collection station inside the country;

1.4. Imported goods which are exempt from physical inspection are not required to go through procedures for transportation from border gate (except for goods subject to sampling). Customs declarants shall produce printed e-customs declarations to the Customs Sub-Department of the border gate of exportation (the section in charge of port gate and warehouse supervision) in order to bring the goods out of the area under customs control.

2. If finding signs of violation of customs law, the director of the Border-Gate Customs Sub-Department shall make decision on the form and extent of physical inspection of goods and conduct inspection right at the border gate of the goods lots to be transported to or from border gate. Inspection results shall be uploaded in the e-customs data processing system or notified in writing to the E-Customs Sub-Department if it cannot be connected to the e-customs data processing system.

3. Registration for and decision on transportation of imported or exported goods to from or to border gate

3.1. Registration for transportation of imported or exported goods from or to border gate shall be effected at the same time with filling in e-customs declarations for import or export of goods. Customs declarants shall fill in the item "Request for permission for transportation from or to border gate" according to Form No. 1, Appendix IX to this Regulation.

The examination and receipt of the request for permission for transportation from or to border gate shall be conducted at the same time with the examination and receipt of registration of declarations.

3.2. Directors of E-Customs Sub-Departments with which declarations are registered shall make decision to permit transportation of imported or exported goods from or to border gate by deciding to upload the risk files and list of outside-border gate places of customs procedure performance and inland goods inspection places in the e-customs data processing system within their decentralized competence.

When obtaining information on signs of violation of customs law, the director of the E-Customs Sub-Department that receives and processes e-customs declarations may make decision to change the place where the goods lot in question will be inspected.

3.3. The decision to permit transportation from or to border gate (stating the place and time) or not to permit transportation from or to border gate is expressed in the notice of instructions on e-customs procedure performance in the system and is printed on the printed e-customs declaration in box 14, for export e-customs declarations, or box 17, for import e-customs declarations.

Customs officers in E-Customs Sub-Departments shall base themselves on information on transportation from or to border gate in the e-customs data processing system to sign and affix their seal in the box of certification of goods transported to or from border gate in the printed e-customs declaration.

4. Supervision of imported and exported goods transported from or to border gate:

4.1. Imported or exported goods transported from or to border gate must be kept in containers, barrels or bales or vehicles that meet all customs sealing requirements.

For goods which cannot be sealed (extra-long or extra-heavy goods), the Customs Sub-Department of the border gate of importation, the E-Customs Sub-Department or Customs Sub-Department that conduct physical inspection of the goods shall notify the fact that the transported goods cannot be sealed to the Customs Sub-Department of the locality to which the goods are transported.

4.2. For small and separate goods lots, if they are not kept in containers or vehicles that meet customs sealing requirements, each goods bale must be sealed.

4.3. No sealing is required for imported or exported goods transported from or to border gate which are exempt from physical inspection (except for imported goods subject to sampling).

Article 50.- Procedures for transportation of exported goods to border gate

1. Customs declarants:

On the basis of registration of transportation to border gate already permitted by the customs office, the customs declarant shall use the printed e-customs declaration for transporting goods from the outside-border gate place of customs procedure performance or inland goods inspection place to the border gate of exportation. The customs declarant shall preserve the goods' original conditions and transport the goods to the place, along the route and within the duration as prescribed.

2. The E-Customs Sub-Department shall:

Monitor on the e-customs data processing system information on goods lots transported to border gate.

If the Border-Gate Customs Sub-Department is not yet connected to the e-customs data processing system, the E-Customs Sub-Department shall compare and upload information in the list of declarations for transportation of exported goods to border gate, sent from the Border-Gate Customs Sub-Department, in the e-customs data processing system;

Coordinate with the Border-Gate Sub-Department in tracking goods lots which do not reach the border gate of exportation within the prescribed time limit.

3. The Border-Gate Customs Sub-Department shall:

3.1. Receive the printed e-customs declaration for which customs procedures have been completed from the customs declarant, compare and check the codes, packages and seals of the goods (customs seal and shipping company seal). Supervise goods until they are actually exported.

If detecting a broken seal, make a written record thereof and notify the E-Customs Sub-Department for coordination and prompt handling.

3.2. Certification of receipt of goods lot transported to border gate in the e-customs data processing system

When the border gate of exportation is not yet connected with the e-customs data processing system, the Border-Gate Customs Sub-Department shall monitor goods lots through using a register of monitoring exported goods transported to border gate. A monitoring register has the following basic items: ordinal number; serial number, code and date of the declaration; name and address of the enterprise; the customs office performing procedures; code of the container; and goods items. On every Tuesday, the Border-Gate Customs Sub-Department shall make a list of declarations for exported goods transported to border gate according to Form No. 14, Appendix XIV to this Regulation, for goods lots it has received, then send it to the E-Customs Sub-Department. It shall preserve this list.

Article 51.- Procedures for transportation of imported goods from border gate

1. Customs declarants:

Customs declarants shall bring the printed e-customs declaration to the Border- Gate Customs Sub-Department to perform procedures for receiving goods, then transport the goods from the border gate to an outside-border gate place of customs procedure performance or an inland goods inspection place. The customs declarant shall preserve the goods' original conditions, keep the customs seal and shipping company seal intact, and transport the goods along the route and within the duration as registered.

2. The E-Customs Sub-Department shall:

2.1. Monitor on the e-customs data processing system information on imported goods lots transported from border gate.

If the Border-Gate Customs Sub-Department is not yet connected to the e-customs data processing system, the E-Customs Sub-Department shall make a list of handover written records it has received, and send it on every Tuesday to the Border-Gate Customs Sub-Department.

Coordinate with the Border-Gate Sub-Department in tracking goods lots which do not reach the inspection place within the prescribed time limit.

2.2. Receive from customs declarants written records of the sealing and handover of goods lots to customs declarants for preservation and transportation sent by Border-Gate Customs Sub-Departments.

2.3. Compare and examine the status of the codes, packages and seals of the goods (customs seal and shipping company seal) against customs dossiers and sealing and handover written records. Conduct physical inspection of goods according to regulations.

2.4. Upload the results of inspection of goods lots transported from border gate in the e-customs data processing system. If the Border-Gate Customs Sub-Department sends the goods lot sealing and handover written records to the E-Customs Sub-Department, compare and upload information in the e-customs data processing system.

3. The Border-Gate Customs Sub-Departments shall:

3.1. Receive the printed e-customs declarations under which goods are permitted for transportation from border gate; compare and inspect the status of the codes, packages and seals of the goods (shipping company seal) against the printed customs declarations; affix the customs seal to the imported goods according to regulations.

3.2. Make a written record of handover of goods transported from border gate: 02 copies according to Form No. 12, Appendix XIV to this Regulation.

Keep 01 copy, upload the written record's information in the e-customs data processing system. If the Customs Sub-Department of the border gate of importation is not yet connected to the e-customs data processing system, it shall immediately notify the E-Customs Sub-Department thereof.

Give 01 copy to the customs declarant for use as accompanying document of goods transported en route, and the customs declaration to be brought to the Customs Sub-Department that will inspect the goods.

3.3. If obtaining grounds for determining that a goods lot shows signs of violation of customs law, depending on the nature and severity of the violation, the director of the Customs Sub-Department of the border gate of importation shall make decision to supply noteworthy information on the goods lot (key goods items, key enterprise, doubted goods lot, price, code and tax rate) to the E-Customs Sub-Department or immediately inspect the goods lot at the border gate. Supplied information and inspection results shall be immediately uploaded in the e-customs data processing system or notified in writing to the E-Customs Sub-Department.

3.4. Check and compare on the system or the list of handover written records, made according to Form No. 13, Appendix XIV to this Regulation, and sent from the E-Customs Sub-Department against the actual conditions of goods lots for which procedures for transportation from border gate have been performed and written in the monitoring register. If detecting any disparities or omissions, coordinate with the E-Customs Sub-Department in conducting verification to clarify the matters.

Article 52.- Cases in which security is required

1. Security for tax payment obligation:

1.1. Imported goods for which tax must be paid before clearance but the customs declarant has not yet paid fully the payable tax amount under Point b, Clause 3, Article 42 of the Tax Administration Law;

1.2. Imported goods which are specified at Points c, d and e, Clause 3, Article 42 of the Tax Administration Law, but other than those specified in Clause 4a, Article 42 of the Tax Administration Law.

1.3. Goods which are released under Clause 1, Article 46 of this Regulation.

2. Security for fine payment obligation:

When a customs declarant is fined for a customs-related administrative violation but has not yet fully paid the fine under the fining decision of a customs office.

Article 53.- Methods of calculating tax amounts to be secured

1. For each imported goods lot, the tax amount which needs to be secured is equal to the tax amount self-assessed by the customs declarant;

If the goods are subject to determination of their taxable value and the customs office has sufficient grounds for determining the tax amount expected to be adjusted, the tax amount to be secured for each imported goods lot is the sum of the tax amount self assessed by the customs declarant and the tax amount expected to be adjusted by the customs office.

2. If the customs declarant is fined for a customs-related administrative violation but has not yet fully paid the fine, the amount to be secured is equal to the fine amount which the customs declarant has not yet paid.

Article 54.- Forms of security

1. Specific security

1.1. Specific security is the commitment with the customs office to fulfill the obligation to pay taxes and fines for a lot of exported or imported goods.

1.2. Form of specific security:

a/ Security by guarantee for a payable tax or fine amount by a credit institution or an institution operating under the Law on Credit Institutions (below referred to as credit institution for short) .

b/ Security by pledge by the customs declarant of monetary papers (government bonds) which are still valid for payment (below referred to as pledged property).

2. General security:

2.1. General security is the commitment with the customs office to fulfill the obligation to pay taxes and fines for lots of imported or exported goods by the customs declarant regularly performing e-customs procedures.

2.2. General security takes the form of guarantee by a credit institution for the payable tax and fine amounts.

3. Security by trust for special priority traders under Article 31 of this Regulation.

Article 55.- Conditions for performing security obligations

1. Credit institutions are responsible for meeting all conditions for providing security as prescribed by law.

2. Customs offices may decline a security amount provided by a credit institution in the following conditions:

2.1. The credit institution wishing to act as guarantor has no function of providing guarantee according to its operation license granted by the State Bank;

2.2. The ratio between the aggregate amount guaranteed by the credit institution and its equity exceeds the level prescribed by the State Bank Governor;

2.3. The credit institution fails to perform the obligation to secure lots of imported or exported goods for which it has provided guarantee within the time limit prescribed by the tax administration law;

2.4. The security amount is smaller than the payable tax and fine amounts and other amounts payable under other financial obligations which the customs declarant shall fulfill to the State.

3. Customs offices shall compile dossiers of credit institutions to assess their compliance in security activities and upload them in the e-customs data processing system for common use in the entire customs service.

Dossiers of credit institutions shall be compiled on the basis of the following sources of information: customs database; consultation with credit institutions; related parties; information exchanged with the State Bank, and other relevant information sources.

Article 56.- Procedures for specific security

1. Security by guarantee of credit institutions

1.1. Declaration of security documents

Information on security documents for an imported or exported goods lot shall be declared according to Form No. 1, Appendix X to this Regulation, concurrently or after filling in the e-customs declaration form;

If security documents are accepted by the customs office, the customs declarant continues performing customs procedures as instructed by the e-customs data processing system;

If the customs office requests submission or production of security documents for examination, the customs declarant shall submit or produce paper documents (originals).

1.2. Receipt, examination and acceptance of security documents

The e-customs data processing system shall automatically receive and examine the declaration of security documents and conditions on performance of the security obligation by credit institutions.

a/ If the e-customs data processing system requests examination of security documents, the customs office shall examine the declaration of security documents, check their completeness and the declared information items; and security performance conditions of credit institutions;

b/ If the e-customs data processing system requests examination of paper security documents, the customs declarant shall produce security documents to the customs office for examining the validity of the security; security amount; information on the secured goods lot and the security duration;

c/ If the e-customs data processing system rejects security or the customs office rejects, after examining, paper documents on security because they are invalid or lack prescribed information; or information on the securing institution shows that it does not meet conditions for providing guarantee, the customs office shall issue a notice of rejection of security via the e-customs data processing system.

1.3. Security management

a/ Five days before the expiration of the tax payment time limit, the customs office shall send a message of notice of the deadline for tax or fine payment according to Form No. 2, Appendix X to this Regulation, to the customs declarant and a paper document according to Form No. 23, Appendix XIV to this Regulation, to the credit institution.

b/ If, after the deadline for tax or fine payment, the customs declarant fails to perform the obligation to pay taxes and fines, the customs office shall make a document of notice of the tax and fine debts according to Form No. 24, Appendix XIV to this Regulation, requesting the guaranteeing credit institution to pay taxes and fines for the taxpayer;

If the guaranteeing credit institution fails to perform the obligation to pay taxes, fines and late payment fines (if any) for the taxpayer, it shall be handled under Article 114 of the Tax Administration Law. At the same time, the customs office shall refuse to accept guarantee documents of the credit institution for subsequent goods lots till the latter fulfills the obligation to pay taxes, fines and late payment fines.

c/ If the customs declarant and the guaranteeing institution both pay taxes and fines, the customs office shall refund the overpaid amount to the customs declarant according to regulations.

2. Security with pledged property

2.1. Pledge procedures

a/ Upon request for security with pledged property, the customs declarant shall submit to the customs office:

a.1. Pledged property;

a.2. Written request for pledge according to Form No. 25, Appendix XIV to this Regulation.

b/ The customs office shall examine the validity of documents stated at Point 2.1.a of this Article and accept the pledged property on the principle that the security value must not exceed 70% (seventy per cent) of the par value appearing on the pledge property.

The head of the clearance team under the E-Customs Sub-Department shall make decision to accept the pledged property. The acceptance of pledge is expressed in the notice of acceptance of pledge, made according to Form No. 26, Appendix XIV to this Regulation.

The pledged property shall be handed over and sealed in the witness of the customs declarant, and preserved at the office of the E-Customs Sub-Department. The handover and sealing must be recoded in writing according to Form No. 27, Appendix XIV to this Regulation.

2.2. Declaration of information

If the customs declarant has performed pledge procedures before registering the e-customs declaration, he/she shall fill in Form No. 5, Appendix X to this Regulation, at the same time with registering the e-customs declaration.

If the customs declarant makes the pledge after registering the e-customs declaration, the customs office shall upload the notice of acceptance of pledge in the e-customs data processing system.

3. Management of security

3.1. Five days before the expiration of the tax payment time limit, the customs office shall send a message of notice of the deadline for tax or fine payment according to Form No. 2, Appendix X to this Regulation, to the customs declarant.

3.2. If, after the deadline for tax or fine payment, the customs declarant fails to perform the obligation to pay taxes and fines, the customs office shall distrain the pledged property and transfer it to an agency with auction function according to regulations for performing auction procedures so as to collect tax and fine debts for the state budget.

Late tax payment fine is calculated from the date of expiration of the tax payment time limit to the date the proceeds from the auction are paid into the customs office's account at the sate treasury.

3.3. Release

a/ When the customs declarant has fulfilled the obligations to pay taxes, fines and late tax payment fines (if any) and other arising obligations (if any) the security documents automatically become invalid, the security is released, and the customs declarant may receive back the pledged property.

Release procedures are performed as follows:

The customs declarant comes to the customs office and produces a dossier comprising the written record of receipt of the pledged property and tax and fine payment receipts;

The E-Customs Sub-Department shall examine the above documents and hand over the pledged property to the customs declarant. The return of pledged property must be recorded in writing according to Form No. 28 in Appendix XIV.

b/ In case of auction of pledged property, the proceeds from the auction shall be paid for auction expenses, tax or fine debts, and late payment fines (if any). The remainder (if any) shall be returned to the enterprise.

Article 57.- Procedures for general security

1. Procedures for initial declaration of general security

1.1. Procedures for registration of general security by credit institutions

The customs declarant shall declare information on general security according to Form No. 6, Appendix X to this Regulation, and send it to the customs office;

The e-customs data processing system shall receive and check the declaration of security documents and information on the credit institution, and send a notice on instructions on e-customs procedure performance.

The customs declarant shall submit general security documents (paper) to the customs office for examining the validity of the security; the secured amount; the security duration (if any); and examine the credit institution's conditions for performing the security obligation;

The head of the clearance team under the E-Customs Sub-Department shall make decision to accept general security documents. The acceptance of security document is expressed in the notice of acceptance of general security according to Form No. 29, Appendix XIV to this Regulation, and uploaded in the e-customs data processing system. The customs office shall collect and preserve general security documents at its office.

If not accepting general security documents, the customs office shall reply in writing, clearly stating the reason.

1.2. Procedures for declaration of security by general security for imported and exported goods lots.

The customs declarant shall declare the notice of acceptance of general security already issued by the customs office to imported or exported goods according to Form No. 7, Appendix X to this Regulation, at the same time with or after filling in the e-customs declaration.

2. Monitoring of general security for each importation or exportation

2.1. General security document shall be managed and monitored in the e-customs data processing system and preserved at the E-Customs Sub-Department;

2.2. When the customs declarant declares the notice of acceptance of general security, the e-customs data processing system shall automatically reconcile the security amount equivalent to the payable tax or fine amount.

2.3. Five days before the expiry of the tax payment time limit, the customs office shall send the message of notice of the tax or fine payment deadline, made according to Form No. 2, Appendix X to this Regulation, to the customs declarant and the paper document according to Form No. 23, Appendix XIV to this Regulation, to the credit institution;

2.4. The e-customs data processing system shall automatically balance the security amount and the total of tax and fine amounts of imported or exported goods lots. If the conditions specified in Clause 2.4, Article 55 of this Regulation are not met, the e-customs data processing system will automatically stop the guarantee.

3. Handling of general security

When the payment of taxes or fines is due, if the customs declarant fails to perform the obligation to pay taxes or fines, then

3.1. The customs office shall suspend the receipt of general security documents for subsequent goods lots of the customs declarant;

3.2. The guaranteeing credit institution shall perform the obligation to pay taxes or fines for the taxpayer.

4. Release of general security

Release of general security shall be considered on the following grounds:

4.1. Request for security release, made by the customs declarant or the credit institution providing general security;

4.2. Fulfillment of the obligations to pay taxes, fines and late tax payment fines (if any) and other arising obligations (if any);

4.3. A written notice issued by the customs office to the customs declarant on official release of guarantee documents.

Article 58.- General provisions

1. Tax administration of imported and exported goods stated in Clause 1, Article 2 of this Regulation, complies with the provisions of laws on tax policies on imported and exported goods, the Tax Administration Law and guiding documents.

2. E-tax procedures for consideration of tax exemption, reduction and refund or remission of tax and fine debts are only applied in the cases in which e-customs procedures are performed.

Article 59.- Responsibilities of taxpayers

1. To create e-information on computer according to the items prescribed by the tax administration law and the standard format set by the customs office.

2. To send declared e-information to the customs office.

3. To receive feedback from the customs office.

3.1. Notice of instructions on submission of the dossier to competent authorities;

3.2. Notice of request for modification and supplementation of declared e-information;

3.3. Notice of instruction on of e-customs procedure performance and compliance with these instructions;

3.4. Receipt of notices of results of consideration of tax exemption, reduction and refund or remission of tax and fine debts.

Article 60.- Responsibilities of customs offices

1. The e-customs data processing system shall automatically receive and classify customs e-information in the following forms:

1.1. Notice of cases of consideration of tax exemption or reduction; tax refund; remission of tax or fine debts which fall beyond the competence of the E-Customs Sub-Department; instruction for taxpayers to submit dossiers to competent authorities.

1.2. Notice of cases falling under the settling competence of the E-Customs Sub-Departments, clearly stating:

a/ Request for modification and supplementation of customs e-information;

b/ Acceptance of customs e-information of tax declarants;

c/ Request for production of tax dossiers for examination.

2. Directors of E-Customs Sub-Departments shall make decision on the form and extent of examination of tax dossiers.

3. For cases which must be considered by E-Customs Sub-Departments according to regulations before they are submitted to competent authorities for decision, directors of E-Customs Sub-Departments may request tax declarants to produce paper dossiers for examination.

4. Tax-related administrative decisions falling under the deciding competence of E-Customs Sub-Departments shall be sent to taxpayers in electronic and paper forms.

5. E-Customs Sub-Departments shall upload results of consideration of tax exemption, tax reduction, tax refund and remission of tax and fine debts in the e-customs data processing system; confirm the tax-related processed results on printed e-customs declarations for tax dossiers received by E-Customs Sub-Departments according to regulations.

Article 61.- Cases of post-clearance inspection

Post-clearance inspection of imported and exported goods is conducted in the following cases:

1. Inspection according to plan to appraise law observance.

2. Inspection based on risk files compiled by the customs office.

3. Inspection upon reported information on or detection of signs of violation of customs law.

Article 62.- Subjects of post-clearance inspection

1. Subject to post-clearance inspection are customs declarants participating in e-customs procedures (referred to as inspected units). Customs offices shall conduct post-clearance inspection through examining:

1.1. E-customs dossiers kept at inspected units and E-Customs Sub-Departments.

1.2. Documents related to imported and exported goods already cleared from e-customs procedures, including accounting documents and books, financial statements, and other relevant documents and data, preserved in paper form or electronic data at inspected units.

1.3. Imported goods, when it is necessary and conditions permit.

2. Identification of inspected subjects:

2.1. Subjects to be inspected in order to appraise their law observance.

2.2. Subjects identified by the e-customs data processing system on the basis of risk files.

2.3. Subjects showing signs of violation of customs law, likely to violate customs law.

Article 63.- Contents of post-clearance inspection

1. Examining e-customs dossiers, comparing declared e-customs contents with documents related to the import or export of goods:

1.1. Examining the legality and accuracy of documents in customs dossiers, compatibility of attached documents with declared contents in e-customs declarations and legal provisions on import and export of goods;

1.2. Examining the determination of values; tax bases; methods of calculating taxes and other received amounts; compliance with regulations on policies on goods import and export management, implementation of intellectual property rights and treaties related to goods import and export management.

2. Examining accounting documents and books, financial statements and other documents related to goods already cleared from customs procedures at enterprises.

3. Examining other related contents in order to appraise the law observance of inspected units.

4. Conducting physical inspection of imported goods of inspected units when it is necessary and conditions permit.

Article 64.- Methods of post-clearance inspection

1. Method of inspection according to plan:

1.1. This method is used to appraise the law observance of units and the risk level on the basis of risk files compiled by customs offices.

1.2. Implementation of the method of inspection according to plan:

a/ Customs offices shall make inspection plans for each period, taking into account their existing resources and identifying impacts on objectives of customs management of inspected units in each period;

b/ Inspection shall be conducted at the units' offices, concentrating on relevant contents in order to appraise the law observance of the units, or on identified risk contents.

2. Method of unexpected inspection:

2.1. This method is used when detecting signs of violation of customs law or upon reported information on possible violations of customs law.

2.2. Implementation of the method of unexpected inspection:

a/ Collecting e-customs dossiers of the inspected units for review and examination. Concentrating inspection on signs of violation or information on possible violations of customs law;

b/ Requesting the inspected units to supply relevant documents and give explanations to the Customs at its office;

c/ Verifying the accuracy and truthfulness of documents in customs dossiers at related agencies and organizations and of related individuals;

d/ When necessary, conducting inspection right at the offices of the inspected units.

3. Method of self-inspection by customs declarants:

On the basis of observance programs and plans formulated by the Customs, customs declarants shall themselves inspect and scrutinize goods lots already cleared regarding the accuracy and truthfulness of declared customs contents, calculated and paid tax amounts. If detecting any errors, shall voluntarily reporting them to customs offices, and voluntarily overcoming consequences within a prescribed time limit, customs declarants may be exempt from penalties.

Article 65.- Competence to decide on post-clearance inspection

1. For participants in e-customs procedures, directors of provincial/municipal Customs Departments may authorize directors of E-Customs Sub-Departments to decide on post-clearance inspection.

2. For those participating in both e-customs procedures and ordinary customs procedures, on a case-by-case basis, directors of provincial/municipal Customs Departments shall direct Post-Clearance Sub-Departments to coordinate with E-Customs Sub-Departments in conducting post-clearance inspection.

3. When the post-clearance inspection involves complicated contents or is conducted in many provinces and cities, directors of provincial/municipal Customs Departments shall report it to the General Director of the General Department of Customs for decision.

Article 66.- Statute of limitations for and duration of post-clearance inspection

1. The statute of limitations for post-clearance for goods electronically cleared is 05 (five) years from the date of registration of e-customs declarations.

2. Duration of post-clearance inspection:

2.1. The duration of inspection under each inspection decision at the office of an inspected unit is 05 (five) working days at most for the case specified in Clause 3, Article 61 of this Regulation or 15 (fifteen) working days at most for the cases specified in Clauses 1 and 2, Article 61 of this Regulation.

2.2. In complicated cases, the inspection decider may extend the inspection for a duration not exceeding the duration stated in Clause 1 above. The extended duration and extension reason shall be notified in writing to the inspected unit;

2.3. The customs office shall notify in writing the inspected unit of the post-clearance decision at least 05 (five) working days before conducting inspection (except for the case specified in Clause 3, Article 61 of this Regulation).

Article 67.- Handling of inspection results

1. Post-clearance inspection results shall be uploaded in the e-customs data processing system for the assessment of the risk of violation of law, assessment of the law observance of customs declarants, and the examination and supervision of the customs procedure performance of customs declarants.

2. Inspection results and explanations of inspected units (if any), written records of inspected units' violations of law serve as the basis for customs offices to make decision on retrospective tax collection, tax refund, and handling of violations of tax law in accordance with law.

3. Retrospective tax collection, tax refund and handling of violations of tax law comply with the provisions of the tax law and relevant laws.

Article 68.- Rights and obligations of post-clearance inspectors

1. Obligations of inspectors:

1.1. To produce the inspection decision and customs officer identity card;

1.2. To strictly observe the inspection principles, contents and process;

1.3. Not to make unlawful requests; not to intentionally make untruthful conclusions; to take responsibility before law for written inspection conclusions;

1.4. To report results of inspection to the inspection decider and propose measures to handle these results;

1.5. To comply with confidentiality regulations; to manage and use supplied documents for proper purposes.

2. Rights of inspectors:

2.1. To conduct inspection at customs offices and inspected units' offices;

2.2. To request inspected units to reply on relevant contents;

2.3. To examine, copy and seize customs dossiers, accounting documents and dossiers, financial statements, and other relevant records and documents of inspected units;

2.4. To examine, copy and seize computers and other equipment storing data and figures on production and business activities of inspected units;

2.5. To conduct physical inspection of imported goods already cleared (under necessary conditions and when inspection is possible);

2.6. To use necessary equipment and devices to support inspection;

2.7. To receive specialist assistance in specialized areas;

2.8. To make working minutes and written inspection conclusions;

2.9. To make written records of and apply measures to handle customs-related administrative violations in accordance with law;

2.10. To apply measures to coerce performance of customs procedures and other handling measures as prescribed by law when inspected units refuse to comply with written requests of customs offices.

Article 69.- Rights and obligations of units subject to post-clearance inspection:

1. Rights of inspected units:

1.1. To request inspectors to produce inspection decisions and customs officer identity cards;

1.2. To decline inspection if inspection decisions are unlawful;

1.3. To receive written inspection conclusions;

1.4. To give explanations regarding written inspection conclusions, make proposals regarding settlement measures suggested by inspectors;

1.5. To request customs offices to pay compensation for damages caused by the unlawful handling of inspection results;

1.6. To lodge complaints and denunciations about inspectors' acts of violation of law in the process of inspection and decisions on handling post-clearance inspection results;

2. Obligations of inspected units:

2.1. To appoint competent persons to work with inspectors;

2.2. To create conditions for inspectors to perform their duties; not to obstruct inspection activities in any form;

2.3. To preserve customs dossiers of imported and exported goods already cleared for 05 (five) years from the date of registration of e-customs declarations; to preserve accounting documents and books, financial statements and other records and documents related to imported and exported goods already cleared for a prescribed period;

2.4. To reply on relevant contents at the request of inspectors;

2.5. To provide promptly accurate and complete customs dossiers, accounting documents and books, financial statements and other related records and documents at the request of inspectors;

2.6. To create conditions for the inspection of imported goods;

2.7. To observe regulations on post-clearance inspection, inspection decisions, written inspection conclusions and handling decisions.

Chapter IX

PRE-DECISION

Article 70.- General provisions

1. Customs offices shall issue pre-decisions to facilitate import and export activities.

2. Enterprises participating in e-customs procedures may request customs offices to issue pre-decisions on classification of goods, methods of customs valuation and origin for goods expected to be imported or imported (below referred to as pre-decisions for short).

3. Enterprises shall provide relevant, accurate and complete information on goods expected to be imported or exported as a basis for the customs office to study and consider issuance of pre-decisions.

4. When valid, pre-decisions are binding on enterprises requesting issuance of pre-decisions (below referred to as requester) and customs offices.

5. Customs offices shall keep confidential information provided by enterprises relating to the issuance of pre-decisions according to regulations.

Article 71.- Competence to issue pre-decisions, scope of application and contents of pre-decisions

1. Directors of E-Customs Sub-Departments shall issue pre-decisions on the basis of written requests of requesters.

2. Pre-decisions apply only to requesters' imported and exported goods going through e-customs procedures.

3. A pre-decision on goods expected to be imported or exported has the following contents: goods classification, methods of determination of taxable values, and origin.

Article 72.- Validity of pre-decisions

1. A pre-decision is valid for 01 year from the date it is issued by a customs office.

2. In the validity duration of a pre-decision, the customs office may adjust or cancel it for plausible reasons. This adjustment or cancellation must be notified to the requester and valid for exported and imported goods for which customs procedures have not yet been performed.

3. In case of changes in state policy and law which affect the contents of pre-decisions, pre-decisions cease to be valid from the effective date of new policies or laws.

Article 73.- Responsibilities of enterprises

1. To send their requests for pre-decisions according to Form No. 21, Appendix XIV to this Regulation, to E-Customs Sub-Departments. A request for pre-decision on a single content must be sent to one E-Customs Sub-Department only.

2. To provide accurate and truthful information relating to goods expected to be imported or exported or specimen goods (if any) to the customs offices as the basis for the latter to issue pre-decisions, specifically:

2.1. Information for request for pre-decision on goods classification:

a/ Information fully describing goods;

b/ Information describing goods composition;

c/ Information generally describing the goods manufacture process;

d/ Information describing the goods packaging method;

e/ Other information, such as use purposes, photographs, etc;

f/ Goods specimens, results of goods analysis by appraisal organizations (if any or upon request of the customs office);

g/ Other documents as requested when the documents containing the above information are not sufficient for goods classification.

2.2. Information for request for pre-decision on methods of valuation of taxable values:

a/ Commercial invoices;

b/ Commercial contracts;

c/ Orders for goods;

d/ Letters of credit;

e/ Insurance policies;

f/ Sale conditions;

g/ Agreement on provision of supports;

h/ Agreement on trademark;

i/ Agreement on copyright;

j/ Freight evidences;

k/ Discount details;

l/ Information evidencing the value of identical or similar goods;

m/ Other documents as requested when documents containing the above information are not sufficient for determining methods of determination of taxable values.

2.3. Information for request for pre-decision on origin:

a/ Information clearly describing names of goods, codes, countries of manufacture, processing and assembly; countries of exportation, and FOB prices;

b/ List of materials and raw materials for the manufacture of goods, including their names, commodity codes, origin and CIF prices;

c/ Detailed description of the goods manufacture process;

d/ Expected itinerary of goods;

e/ Other documents as requested when documents containing the above information are not sufficient for origin determination.

3. To supplement information relating to goods expected to be imported or exported at the request of customs offices. The time limit for supplementation of information at the request of customs offices is 30 days from the date of receipt of notices of such request.

4. To pay related fees for the performance of customs procedures upon issuance of pre-decisions according to regulations of the Ministry of Finance.

5. To comply with the contents of pre-decisions with respect to goods for which customs offices have issued pre-decisions.

Article 74.- Responsibilities of customs offices

1. To receive requesters' requests for pre-decisions.

2. To check information supplied by requesters. When needing more information, to notify it to requesters.

3. On the basis of information or specimens supplied by requesters to issue pre-decisions according to Form No. 22, Appendix XIV, to this Regulation, for goods expected to be imported or exported at the request of requesters;

To issue pre-decisions within 30 days from the date of receipt of all necessary information. When needing more time for issuing pre-decisions, to notify the requester of the extended time.

4. To send pre-decisions to the requesters for implementation. If refusing to issue a pre-decision, to notify the requester thereof, clearly stating the reason.

5. When detecting or obtaining sufficient grounds for confirming that information provided by a requester is inaccurate or when the requester modifies information on goods expected to be imported or exported, the customs office shall issue a decision to cancel or modify the pre-decision, and notify the reason to the requester.

6. To notify issued pre-decisions and adjustments and cancellations to other Customs Sub-Departments that perform e-customs procedures for implementation.

7. To instruct and reply requesters on issues related to pre-decisions.

Article 75.- Complaints and denunciations

1. Organizations and individuals may lodge complaints about administrative decisions or acts of customs offices and customs officers when they have grounds for determining that these decisions or acts are illegal and infringe upon their lawful rights and interests;

Individuals may denounce illegal acts of customs officials and officers to heads of customs offices at all levels.

2. When receiving written complaints or denunciations, heads of customs offices at all levels shall consider and settle and issue replies to these complaints and denunciations in accordance with the law on complaints and denunciations.

3. Organizations and individuals may initiate administrative lawsuits at administrative courts against administrative decisions or acts of customs offices and customs officers in accordance with law.

Article 76.- Commendation, handling of violations

1. Customs offices, customs officers, importing and exporting organizations and individuals, and other organizations and individuals that make merits in the implementation and coordination in implementation of regulations on customs procedures, and the customs inspection and supervision shall be commended and rewarded in accordance with law.

2. Customs declarants and related organizations and individuals that violate the provisions of this Regulation shall, depending on the nature and severity of their violations, be administratively sanctioned, pay compensations for damage (if any) or be examined for penal liability in accordance with law.

3. Customs officials and officers, and related organizations and individuals that abuse their positions and powers to act against the provisions of this Regulation shall, depending on the nature and severity of their violations, be disciplined, pay material compensations for damage (if any) or be examined for penal liability in accordance with law.