THE MINISTRY OF FINANCE
THE GENERAL DEPARTMENT OF CUSTOMS
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No. 3125/QD-TCHQ
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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Hanoi, December 28, 2012
 
DECISION
PROMULGATING THE PROCESS OF CUSTOMS PROCEDURES FOR EXPORT AND IMPORT GOODS FOR NON-COMMERCIAL PURPOSE
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THE GENERAL DIRECTOR OF THE GENERAL DEPARTMENT OF CUSTOMS
 
Pursuant to the Law on Customs No. 29/2001/QH10, of June 29, 2001 and Law No. 42/2005/QH11, of June 14, 2005 amending and supplementing a number of articles of the Law on Customs;
Pursuant to the Government’s Decree No. 154/2005/ND-CP, of December 15, 2005 detailing a number of articles of the Law on Customs on customs procedures, inspection and supervision;
Pursuant to the Decision No. 02/2010/QD-TTg, of January 15, 2010, of the Prime Minister defining functions, tasks, powers and organizational structure of the General Department of Customs, under the Ministry of Finance;
Pursuant to the Circular No. 194/2010/TT-BTC, of December 06, 2010 of the Ministry of Finance guiding customs procedures, inspection and supervision; import and export tax, tax management for exports, imports;
Pursuant to the Circular No. 190/2011/TT-BTC, of December 20, 2011, of the Ministry of Finance, providing for forms of the declaration, the declaration appendix for non-commercial export, import goods and regimes of printing, issuance, management and use of declaration, declaration appendix of non-commercial export, import goods;
At the proposal of the Director of Customs control and supervision Department,
DECIDES:
Article 1. To promulgate together this Decision:
1. The process of customs procedures for export and import goods for non-commercial purpose;
2. The professional request: Form 01/PYCNV/2012;
3. The customs dossier receipt and handing: Form 02/PTN-BGHS/2012.
Article 2. This Decision takes effect on January 15, 2013. During implementation, if the relevant documents mentioned in this Decision are amended, supplemented or replaced, such new documents shall be implemented.
Article 3. Directors of provincial Customs Departments, heads of units under the General Department of Customs shall implement this Decision.
 
 
FOR THE GENERAL DIRECTOR OF THE GENERAL DEPARTMENT OF CUSTOMS DEPUTY GENERAL DIRECTOR


Vu Ngoc Anh
 
THE PROCESS
OF CUSTOMS PROCEDURES FOR EXPORT AND IMPORT GOODS FOR NON-COMMERCIAL PURPOSE
(Promulgated together with the Decision No. 3125/QD-TCHQ, of December 28, 2012)
SECTION I. GENERAL PROVISIONS
Article 1. Scope of application
1. This process guides customs procedures for export and import goods for non-commercial purpose (hereinafter referred to as non-commercial export and import commodities).
2. This process shall not apply to export, import goods sent through mail express services by international airway or by road; postal matters, export/import commodities sent through postal services; luggage of people on entry or exit which must declare customs and do customs procedures; machines, equipment, professional instruments temporarily-imported, temporarily-exported with specified time limit being brought along to people on entry or exit.
Article 2. Subjects of application
Customs cadres, civil servants.
Article 3. Locations for customs procedures performance
1. Customs procedures for non-commercial import goods are performed at Customs Sub-Departments of border-gates or Customs Sub-Departments where non-commercial import goods are moved arrival port as prescribed.
2. Customs procedures for non-commercial export goods are performed Customs Sub-Departments which have been established as prescribed.
Article 4. Principles in performance of customs procedures for Customs Sub-Departments non-commercial export/import goods
1. The non-commercial export/import goods are managed in according to current regulations on export/import goods management policy, tax policy, customs dossiers of each type of export/import goods.
2. The non-commercial export/import goods include:
a. Overseas organizations' and individuals' donations and gifts to Vietnamese organizations and individuals; or those consigned by Vietnam-based organizations and individuals to overseas organizations and individuals;
b. Goods of Vietnam-based diplomatic representative missions and international organizations and their staff;
c. Goods as humanitarian aid;
d. Temporarily imported and exported goods of individuals entitled to tax exemption by the Vietnamese State;
dd. Free sample goods;
e. Temporarily imported and exported working tools and means of agencies, organizations or people on entry or exit for a specified period.
f. Movable assets of organizations or individuals
g. Personal luggage of people on entry consigned under bills of lading, and hand luggage of people on entry which is in excess of duty-free quota
h. Other non-commercial goods.
3. Customs procedures for non-commercial export, import goods are performed in accordance with part II, chapter III of the Circular No. 194/2010/TT-BTC and relevant guiding documents.
4. The declaration of non-commercial export, import goods (HQ/2011-PMD) is used in order to perform customs procedures for non-commercial export and import goods.