THE MINISTRY OF FINANCE
 
No. 22/2014/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
 
Hanoi, February 14, 2014
 
CIRCULAR
Providing e-customs procedures for commercial imports
and exports
Pursuant to June 29, 2001 Customs Law No. 29/2001/QH10 and June 14, 2005 Law No. 42/2005/QH11 Amending and Supplementing a Number of Articles of the Customs Law;
Pursuant to November 29, 2005 Law No. 51/2005/QH11 on Electronic Transactions and guiding documents;
Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import Duty and Export Duty and guiding documents;
Pursuant to November 29, 2006 Law No. 78/2006/QH10 on Tax Administration and November 20, 2012 Law No. 21/2012/QH13 Amending and Supplementing a Number of Articles of the Law on Tax Administration;
Pursuant to June 14, 2005 Commercial Law No. 36/2005/QH11 and guiding documents;
Pursuant to November 29, 2005 Investment Law No. 59/2005/QH11 and guiding documents;
Pursuant to the Government’s Decree No. 87/2012/ND-CP of October 23, 2012, detailing a number of articles of the Customs Law regarding e-customs procedures for commercial imports and exports;
Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the General Director of Customs,
The Minister of Finance promulgates the Circular providing e-customs procedures for commercial imports and exports.
 
Chapter I
GENERAL GUIDANCE
Article 1. Scope of regulation
1. This Circular provides e-customs procedures for:
a/ Goods imported or exported under goods sale and purchase contracts;
b/ Goods imported or exported for performance of processing contracts signed with foreign traders;
c/ Goods imported or exported by the mode of importing materials for export production;
d/ Goods imported or exported by export-processing enterprises;
dd/ Goods imported or exported for implementation of investment projects;
e/ Goods traded by the mode of temporary import for re-export;
f/ Goods imported or exported on the spot;
g/ Goods already exported but later returned;
h/ Goods already imported but later re-exported;
i/ Goods to be transported under customs supervision;
k/ Goods imported and exported by enterprises which are eligible for the priority regime in the state management of customs;
l/ Goods brought into and out of bonded warehouses.
2. E-customs procedures for commercial imports and exports shall be carried out in accordance with this Circular or current regulations concerning the import and export of commercial goods, for cases not yet provided in this Circular.