Official Dispatch No.14397/BTC-TCHQ dated October 10, 2014, dealing with difficulties that arise during the implementation of the Circular No.128/2013/TT-BTC, the Circular No.22/2014/TT-BTC and in the labeling of goods

Dear, the Customs Department of province or city

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Recently, the Ministry of Finance has received certain feedbacks from several local Customs authorities and enterprises on several difficulties relating to the implementation of the Circular No.128/2013/TT-BTC 22/2014/TT-BTC and the labeling of imported goods as prescribed in the Decree No.89/2006/ND-CP   In order to promptly eliminate these difficulties for enterprises as well as facilitate the importation and exportation activities in compliance with the Government’s Decree No.19/NQ-CP dated March 18, 2014 on providing key tasks and solutions to improve the business environment and enhance the national competitiveness. Before a Circular on adjusting or adapting contents specified in such Circulars is issued, the Ministry of Finance hereby provides the following instructions:

I/ Difficulties pertaining to the implementation of the Circular No.128/2013/TT-BTC:

1/ With respect to customs procedures applied to temporarily imported and re-exported merchandise:

a) With respect to applications for temporary importation and re-exportation stipulated at Point b Clause 1 and Point b Clause 2 of Article 41 of the Circular No.128/2013/TT-BTC: Upon carrying out the customs procedures for temporary importation and reexportation, the Customs agency shall not require the customs declarant to submit a photocopy of an export contract.  

b) Upon inspecting the re-exported merchandise, Customs officers must keep track of such merchandise from the initial receipt to the complete exportation, certify their completed inspection on the customs declaration (bear their full name, stamp and clearly specify the inspection date), and do not need to request the signature from the Head of the Customs Department.    

2/ With respect to customs procedures applied to the incoming or outgoing merchandise at bonded warehouses:

a) In case incoming goods are shipped from foreign countries into bonded warehouses through land or river border gates, enterprises are not required to include the bill of lading in their customs dossiers in accordance with provisions set out at Point b.4 Clause 1 Article 59 of the Circular No.128/2013/TT-BTC

b) In case incoming goods is not shipped from a bonded warehouse as stipulated at Point b Clause 4 Article 59 of the Circular No.128/2013/TT-BTC such goods shall be deemed as those that are not shipped from bonded warehouses into domestic destinations.