| THE MINISTRY OF FINANCE THE GENERAL DEPARTMENT OF CUSTOMS ------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness ---------- |
| NO. 2733/TCHQ-GSQL Guiding a number of contents of the Circular No. 38/2015/TT-BTC on customs procedures, customs supervision and ispection, export tax, import tax and tax administration applied to exported and imported goods | Hanoi, March 31, 2015 |
To: Customs Departments of provinces
Pursuant to Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance on customs procedures, customs supervision and inspection, export tax, import tax, and tax administration applied to exported and imported goods, which comes into force from April 01, 2015, the General Department of Customs hereby provides some guidelines as follows:
1. Inspection of exported and imported goods being handled, transported, stored at warehouses, depots, ports, or border checkpoint areas
The General Department of Customs is currently completing the functions of customs electronic data processing system to satisfy the selection of exported or imported goods that need inspecting while they are handled, transported, stored at a warehouse, depot, port, or border checkpoint area; recording and updating inspection results when the declarant officially registers the customs declaration of the scanned goods.
Besides, the General Department of Customs also review and rearrange the system of container scanners to serve inspection of exported and imported goods while they are handled, transported, stored at a warehouse, depot, port, or border checkpoint area.
After the System is completed, the General Department of Customs will announce the time of official inspection of exported and imported goods while they are handled, transported, stored at a warehouse, depot, port, or border checkpoint area.
2. Inspection of documents in customs dossiers submitted by declarants
According to the method of submitting documents of the customs dossier prescribed in Clause 2 Article 3 of Circular No. 38/2015/TT-BTC, the customs official shall examine the dossier as follows:
