THE MINISTRY OF FINANCE
Circular No. 86/2013/TT-BTC of June 27, 2013, providing the application of the priority regime in the state management of customs to eligible businesses
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, 2006 Law No. 78/2006/QH10 on Tax Administration, November 20, 2012 Law No. 21/2012/QH13 Amending and Supplementing a Number of Articles of the Tax Administration Law, and documents detailing the Tax Administration Law;
Pursuant to the Government’s Decree No. 154/2005/ND-CP of December 15, 2005, detailing a number of articles of the Customs Law on customs procedures and customs inspection and supervision;
Pursuant to the Government’s Decree No. 87/2012/ND-CP of October 23, 2012, detailing a number of articles of the Customs Law on 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 Decree to specify the application of the priority regime in the state management of customs to eligible businesses as follows:
Chapter I
GENERAL PROVISIONS
Article 1. Subjects and scope of application
1. The priority regime in the state management of customs applies to businesses that satisfy the conditions specified in this Circular.
2. In addition to the priorities they are entitled to under this Circular, eligible businesses may also enjoy other priorities in the state management of customs for their imported and exported goods as prescribed by law.
3. Businesses eligible for the priority regime in the state management of customs (below referred to as prioritized businesses) may enjoy the priority regime specified in this Circular at all customs offices nationwide, even at the stage of carrying out procedures for customs clearance for goods and the stage of post-customs clearance inspection.
4. Once a business is recognized as a prioritized one, its imported and exported goods specified in Article 2 below will all be eligible for the relevant priorities provided in Chapter 4 of this Circular (except cases in which the business entrusts the import or export of such goods to others).
Article 2. Types of prioritized businesses
Prioritized businesses are divided into three types:
1. Businesses eligible for priorities in the import and export of all goods items and in all forms of import and export.
2. Businesses eligible for priorities in the export of agricultural and aquatic products, textiles, garments and leather footwear and in the import of raw materials and auxiliary materials for production of these above-said exports.
3. Businesses eligible for priorities in the import of goods serving the manufacture of hi-tech products and in the export of hi-tech products, which have hi-tech business certificates issued by the Ministry of Science and Technology under the Law on High Technology.
Chapter II
CONDITIONS ON PRIORITIZED BUSINESSES
To be considered for application of the priority regime specified in this Circular, a business must fully meet the conditions prescribed in Articles 3 thru 9 below.
Article 3. Condition on law observance
1. The period for evaluation of a business’s law observance is 24 (twenty-four) months up to the date the General Department of Customs receives the business’s request for recognition as a prioritized business.
2. A business will be regarded as satisfying the condition on law observance if, during the period specified in Clause 1 of this Article, it does not commit any of the following violations of the tax or customs law which must be handled:
2.1. Illegally importing or exporting goods on the list of goods banned from import or export.
2.2. Committing tax evasion, tax fraud, smuggling or illegal cross-border transportation of goods.
2.3. Having been administratively sanctioned for more than 3 (three) times by custom offices or tax offices for making false declaration, leading to a decrease in the payable tax amount or an increase in the exempted, reduced or refunded tax amount, each with a fine exceeding the maximum fine level to be imposed by district-level customs or tax department directors or equivalent post holders in accordance with the law on handling of administrative violations.
2.4. Having been administratively handled by customs offices for failure to comply with customs offices’ requests in customs inspection or provision of information or dossiers.
