THE MINISTRY OF FINANCE
THE GENERAL DEPARTMENT OF CUSTOMS
Official Dispatch No. 1533/TCHQ-CCHDH dated March 27, 2013 of the General Department of Customs on solving problems in electronic customs procedure
Respectfully to: Customs Department of provinces and cities
The General Department of Customs has received reflects from Vietnam IRISO Limited Company and Panasonic System Limited Company on non-common guidance on electronic customs procedure’s implementation of enterprises in the processing zones to buy goods in domestic enterprises and trade with other processing enterprises. In particular: some Customs Departments require import enterprises to make customs procedure in advance, and export enterprises shall make customs procedure later; some enterprises have guidance on the contrary with previous guidance. To this problem, the General Department of Customs has guidance as follows:
1. The processing enterprises shall comply with the electronic customs procedure prescribed in the Chapter VI, Circular No. 196/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance regulating electronic customs procedures for the commercial imports, exports.
2. For processing enterprise’s goods that are imported domestically in the trading form: shall comply with clause 2, Article 42 of the Circular No. 196/2012/TT-BTC. Accordingly, the processing enterprises shall make electronic customs procedures in advance and domestic enterprises shall make customs procedures later.
