Circular No. 01/2012/TT-BTC guiding the customs clearance of imports and exports subject to quarantine

60 OFFICIAL GAZETTE Issuenos09-10/.Ianuary 2012 (Gong BaD IIOS W!-lU(jJ)alluary 21, 2Ull) THE MINISTRY OF FINANCE Circular No. 01l2012/TT-BTC of January 3, 2012, guiding the customs clearance of imports and exports subject-.!o quarantine PursljptRtto June 29, 2001 Customs Law No. 2912001QlIO and June 14, 2005 Law No. 42/ 20051QF/Ji Amending and Supplementing a Number'ZJ:Articles of the Customs Law; ~ .. Purs~t to April 29, 2004 Ordinance No.-1812004leL-UBTVQHll on Animal Health; PursiltMlt to July 25, 200] Ordinance No. ".,. 361200J,ffL-UBTVQH]0 on the Plant Protec~andQuarantine; Purslf!1ht to the Government's Decree No.--]54/20q,s2ND-CP oj December]5, 2005, detailinU number oj articles of the Customs Law regllifiing customs procedures, inspection and supervision; Pur~nt to the Government's Decree No. 33120051ND-CP ofMarch] 5, 2005, detailing..-, a numbet!!farticles ofthe Ordinance on Animal Health;~ Decree No. 11912008/ND-CP oj Nove~ 28, 2008, amending and supplementing a number ofarticles ofDecree No. 33/2005/ND-CP; Pursuant to the Government's Decree No. 0212007/ND-CP of Junuary 5, 2007, on plum quarantine; Pursuant to the Government's Decree No. lJ8/2008/ND-CP of Novemb e r 27, 2008, defining thejunctions, tasks, powers and organi zational structure of the Ministry ofFinance; The Ministry ofFinance guides the customs rlearanrr r~l imports and exports subject to quarantine as follows: Article 1. Scope of regulation and subjects of application 1. Scope of regulation: This Circular guides the customs clearance of imports and exports subject to animal, plant or aquatic product quarantine (below collectively referred to as quarantine). 2. Subjects of application: This Circular applies to organizations and individuals importing or exporting goods subject to quarantine (below referred to as goods owners); district-level customs departments, customs officers in charge of carrying out goods import and export procedures (including e customs procedures), and other related organizations and individuals, Article 2. Customs clearance of imports subject to quarantine 1. In case goods owners submit quarantine exemption notices Or quarantine certificates, district-level customs departments shall carry out customs clearance procedures, and not request the written quarantine registration. 2. In case goods owners submit the written quarantine registration, concerned district-level e VIETNAM LAW & LEGAL FORla' Issue nos09·10/January 2012 OFFICIAL GAZETTE (Cong BaD nos J07-J08IJanuary 2J, 2012) 61 , e VIETNAM LAW & LEGAL FORUM customs departments shall, based on the quarantine location stated in the written quarantine registration, effect the customs clearance in either of the following cases: 2.1. Quarantine is conducted at border gates or inland clearance depots (lCD) tl1 For Bood lots with ded~f::lli()ns registered with border-gate or ICD customs departments, when goods owners submit quarantine certifi cates (original), border-gate or lCD customs departments shall effect the customs clearance. b/ For goods lots with declarations registered with district-level customs departments outside bordergates, when goods owners produce quarantine certificates (original), border-gate customs departments shall carry out procedures for border-gate transfer; and in case goods owners submit quarantine certificates (original), district-level customs departments outside border gates shall effect the customs clearance. In case border-gate customs departments conduct physical inspection of goods at the request of district-level customs departments outside bordergates, when goods owners submit quarantine eel tificates, border-gate customs departments shall effect the customs clearance and transfer their dossiers under regulations on imports subject to border-gate transfer. ).2 Quarantine is conducted in quarantine isolation wards, plants, factories, preservation warehouses or customs inspection places outside border-gate areas: aJ For goods lots with declarations registered with border-gate customs departments: a.lI When goods owners submit transport documents (original) granted by quarantine agencies, border-gate customs departments shall carry out procedures for goods owners to bring their goods to the quarantine location stated in the written quarantine registration. At the "other notes" box on customs declarations (customs file copy and customs declarant~ copy). customs officers shall write "goo~waiting quarantine results; date". sign and~d a seal. ...,.~. a.2/ When goods owners submirqaarantine certificates (original), border-gate customs departments shall complete th::~ustoms clearance. b/For goods lots with declarationsregistered--with district-level customs departm~soutside border gates: '"" b.l/ When goods owners produC!~~~ansport documents (or documents rela:tszi to the permission of goods transportation t~arantine locations) granted by quarantine agencies, border-gate customs departments shall carry out procedures for border-gate tran~fer under regulations. Goods owners shall pi:~;;;erve the goods' status quo for quarantine. b.2/ When goods owners submirqnarantine certificates, district-level customs d@partments outside border gates shall effect mcustoms clearance. c/The time limit f01 goods owners to submit quarantine certificates is 30 days from the date of carrying goods to quarantine locations. In case goods owners submit late or fail to submit quarantine certificates, they shall be handled under Clause 3, Article 6 of this Circular. 62 OFFICIAL GAZETTE Issue nos 09-IO/January 2012 (Gong Bao nos J07-I08lJamlGl)' 21, 2012) e VIETNAM LAW & lEGALFORUM . Article 3. Customs clearance of exports subject to quarantine 1. When carrying out expon procedures for goods subject to quarantine, goods owners shall submit 1 copy and produce original quarantine certificates or documents proving eligibility for export quarantine (below collectively referred to as q~antine certificates) granted by quarantirT'tagencies to district-level customs • departn+eonts with which they register declaratidtfs for carrying out export procedures.--2. Fo~ports in border-gate transfer which ~ ... have bet!:!: quarantined and granted inland quarantio. certificates, upon their arrival at border gate'-, their export quarantine certificates "may be ~nverted at the goods purchasers' ~ request~undercountries of importation's regulatio~ndgoods owners shall submit 1copy and pro~ the original of export quarantine ....... certificatssfor border-gate customs departments-to carry ~xport procedures, give certi fication in the copyand send it to district-level customs ~ departm~outside border g;lte, for monitoring Article 4. Customs clearance of goods. . subject t~arantinein some other cases 1.Gorius temporarily imported for re-export ~ aI wm procedures for temporary import are carried out: Customs clearance shall be effected as for imports under the guidance in Article 2 of this Circular. IJI Wilen procedures for re-export are carryout out: Border-gate customs departments shall, based on quarantine ;leen~ie,' inspection results and certification ofeligibility for export, carry out export procedures. 2. Goods temporarily exported for re-import aJWhen procedures for temporary export are carried out: Customs clearance shall be effected as for exports under the guidance in Article 3 of this Circular. b/ When procedures for rc-irnport are carried out: Customs clearance shall be effected as for imports under the guidance in Article 2 of this Circular. 3. Goods in transit, border-gate transfer or transshipment a/ For goods Carried directly from countries of exportation to countries of importation without passing Vietnamese bordergates, customs procedures are not required. bl For goods in transit, border-gate transfer or transshipment through the VIetnamese territory Or border gates and brought into bonded warehouses or transshipment areas or Vietnamese seaports, customs clearance shall be effected as for goods temporarily imported for re-export under the guidance in Articl e 1 of this Circular. 4. Non-commercial imports and exports For non-commercial imports and exports (including goods and hand luggage of persons on entry or exit) subject to quarantine, goods owners shall make quarantine registration with quarantine agencies; district-level customs departments carrying out customs procedures shall effect the customs clearance only when having quarantine certificates. 5. Goods exchanged by border residents Issue no<; MaW/Janullry 21112 OFFICIAL GAZETTE (Gong Beo fIGS 107-I08IJamwrv 2/.2(12) 63 Goods exchanged by border residents shall be subject to quarantine under Point b, Section 3, Purt I of Joint Circular No. Ol/200SrrTLT BCT-BTC-BGTVT-BNNPTNT-BYT-NHNN of January 31. 2008, of the Ministries of Industry and Trade; Finance; Transport; Agriculture and Rural Development; and Health and the Stale Bank of Vietnam. Ar-ticle 5. Responsibilities of goods owners 1. To complete customs procedures under current regulations and effect customs clearance under the guidance of this Circular upon importing or exporting goods subject to quaran tine, 2. To preserve goods lots transported to quarantine locations outside customs management areas for fulfilling quarantine requirements. 3. To submit quarantine certificates to customs offices for completing customs clearance procedures within the prescribed time limit. 4. To execute competent agencies' settlement decisions on handling violations related to quarantine and customs procedures. Article 6. Responsibilities of district-level customs departments 1.To carry out customs procedures according to current regulations and effect the c:ustoms clearance for imports and exports subject to quarantine under the guidance of this Circular. 2. To monitor dossiers of goods lots delivered to goods owners for preservation pending quarantine results. To notify in writing goods owners for submitting quarantine certificates 5 days before the expiration of the time limit for submission of quarantine certificates for completion of customs clearance. 3. To handle violations of reg~tions on submission of quarantine certificat~ al In case goods owners s.~mnit late quarantine certificates under Point c:~ause 2.2, Article 2 of this Circular, to make written records and administratively sauction the violations as specified in Clause 3, Atrticle lof the Government's Decree Nu. 18/2~!ND-CP of February 18,2009, except f~the late submission rllle to quarantine prol~ation as notified in writing by quarantine ~ncies to customs offices carrying out proceWs. b/ In case, after being notified, g~s owners i' still fail to submit quarantine certifJ«ttes under regulations, to make violation.dossiers (including: written requests for i~ction of goods lots, notices on goods owners'~obmissjon of quarantine certificates and gt1CIds lots' customs dossiers) and send tha'ftl to anti. smuggling investigation offices orptovincial level Customs Departments for in.estigation and handling under law. ...... cl To notify quarantine agencies of violating goods owners handled under Point a or b of this Clause for application by quarantine agencies of goods quarantine measures at border gates for violating goods owners' subsequent importations. The notification shall be made within 2 working days after the handling of the case. e VIETNAM LAW & LEGAL FORUM 64 OFFICIAL GAZEllE Issue nos 09-10/January 2012 (GOng eeo n051U7~/08lJallllwy 2/, 2UI1) 4. To hamill' goon" failing to meer quaranrine requirements aJ Goods permitted for recycling: Based on competent agencies' decisions to permit goods owners to bring their goods back for recycling, district-level customs departments shall write "goods permitted for recycling under Decision No ....d~... " on declarations; in case goods lots ar~reserved in isolation wards or preserv~n warehouses, goods owners shall carry 05( the recycling under competent . . ,..... agencies~cisions. When goods owners submit otiginale-arantine certificates or competent agencie~,.:;tocumentscertifying satisfaction of import requirements, district-level customs . ., departrsents shall complete the customs-ciearance'er goods.-bl G~s subject to destruction: Based on compe(~ agencies' decisions, district-level custom~artmentsshall write "Goods subject to de£~on under Decision No ....dated .... , undIrrdtirl-uction written record dated...." on . ..... imports~clarations for completing customs ~.~of the goods lots. c/ (](fofts subject to compulsory re-export:--, Based mr""eompetent agencies' decisions,-district~1 customs departments shall carry outpr~restor re-export under regulations on goods already imported but subject to re export. Re-export ofgoods into Vietnam's non tariff areas is not allowed. Foreign goods owners' agreement on goods receipt-back is not required in customs dossiers. When completing re-export procedures, district-level customs departments shall write the number and date of the decision compelling re-export on import and export declarations for liquidating goods lots' declarations. 5.To coordinate with functional agencies in providing customs information and dossiers; to participate in advisory and handling councils and do other jobs when requested. 6. To guide goods owners in registeri ng for quarantine in case goods owners can not identify goods SUbject ro quarantine upon making customs declaration. 7. To coordinate with quarantine agencies in inspecting goods lots subject to both customs inspection and quarantine, in order to avoid goods owners' repeated production of goods to functional agencies. Article 7. Effect 1.This Circular takes effect on February 15, 2012, and replaces the guidance On customs clearance procedures for imports and exports subject to quarantine specified in Joint Circular No 17J2003mLT-BTC-BNN-BTS of March 14, 2003, of the Ministry of Finance, the Ministry ofAgriculture and Rural Development and the Ministry of Fisheries (now the Ministry ofAgriculture and Rural Development). 2. Any problems arising in the course of implementation shall bereported to the Ministry of Finance (the General Department of Customs) for consideration and settlement. For the Ministry ofFinance Deputy Minister DO HOANG ANH YUAN @ VIETNAM LAW & LEGAL fORUM