Official Dispatch No. 1533/TCHQ-CCHDH dated March 27, 2013 of the General Department of Customs on solving problems in electronic customs procedure

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.

3. For the goods that are traded among processing enterprises shall be managed in accordance with using purposes of production, investment and consumption as prescribed in clause 3, Article 42 of the Circular No. 196/2012/TT-BTC. Accordingly, the processing enterprise of buying shall make customs procedure in advance and the processing enterprise of selling shall make customs procedure later.

The General Department of Customs suggests Customs Departments of provinces and cities for study and implementation./

For the General Directorate

Deputy General Directorate

Nguyen Duong Thai