Decision No. 93/QD-BTC on correction of Appendix 1 issued together with the Finance Ministry’s Circular No. 61/2007/TT-BTC dated June 14, 2007, guiding the handling of tax law violations

DECISION

PROMULGATING THE REGULATION ON CUSTOMS PROCEDURES FOR GOODS AND ARTICLES EXPORTED, IMPORTED OR TRANSITED BY ROAD EXPRESS DELIVERY SERVICES

THE MINISTRY OF FINANCE

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 the Government’s Decree No. 77/2003/ND-CP of June 1, 2003, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Government’s Decree No. 154/2005/ND-CP of December 15, 2005, detailing a number of articles of the Customs Law regarding customs procedures, inspection and supervision;

At the proposal of the general director of the General Department of Customs,

DECIDES:

Article 1. To promulgate together with this Decision the Regulation on customs procedures for goods and articles exported, imported or transited by road express delivery services.

Article 2. This Decision takes effect 15 days after its publication in "CONG BAO."

To annul the General Department of Customs’ Decision No. 2652/QD-TCHQ of December 21, 2006, promulgating the provisional Regulation on customs procedures for goods exported, imported or transited by TNT road express delivery services.

Article 3. The director of the General Department of Customs, heads of units of the Ministry of Finance and concerned organizations and individuals shall implement this Decision.

REGULATION

ON CUSTOMS PROCEDURES FOR GOODS AND ARTICLES EXPORTED, IMPORTED OR TRANSITED BY ROAD EXPRESS DELIVERY SERVICES
(Promulgated together with the Finance Ministry’s Decision No. 93/2008/QD-BTC of October 29, 2008)

Part A

GENERAL PROVISIONS

1. Scope of regulation:

This Regulation guides the customs procedures for goods and articles (below collectively referred to as goods) exported, imported or transited by road express delivery services.

2. Subjects of regulation:

Enterprises providing services of road express delivery of exported, imported or transited goods under current provisions of Vietnamese law.

3. Routes and border gates:

Routes and border gates for vehicles transporting goods exported, imported or transited by road express delivery services are as follows:

3.1. From Vietnam to China and vice versa through Huu Nghi (Friendship) border gate in Lang Son province.

3.2. From Vietnam to Laos/Thailand/ Singapore/Malaysia and vice versa through Lao Bao border gate in Quang Tri province.

3.3. From Vietnam to Cambodia and vice versa through Moc Bai border gate in Tay Ninh province.

4. Places where customs procedures are carried out:

4.1. Customs procedures for exported, imported or transited goods shall be carried out at the following places: the Customs Sub- Department of North Hanoi, the Customs Sub-Department of Da Nang International Airport and the Customs Sub-Department of Tan Son Nhat International Airport.

4.2. Vehicles transporting goods may go through customs procedures at the following places: the Customs Sub-Department of Huu Nghi border gate, the Customs Sub-Department of Lao Bao border gate and the Customs Sub-Department of Moc Bai border gate.

5. Customs declaration:

5.1. Enterprises providing road express delivery services (below referred to as enterprises) are customs declarants and shall carry out customs procedures for exported, imported or transited goods. They shall manage exported, imported or transited goods and pay duties and fees for these goods under law.

5.2. In case goods owners wish to act as customs declarants, they shall carry out customs procedures.

6. Provisions on classification of exported or imported goods and customs inspection: