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THE MINISTRY OF FINANCE ------- SOCIALISTREPUBLIC OF VIET NAM IndFreedom Happiness ---------

No. 100/2010/TT-BTC Han

CIRCULARPROVIDING FOR CUSTOMS PROCEDURES FOR

IMPORTS AND EXPORTS SENT VIA INTERNATIONAL

AIR EXPRESS DELIVERY SERVICESPursuant to June 29, 2001 Customs Law No. 29/2001/QH10,

and June 14. 2005 Law No. 42/ 2005/QH11 Amending and

Supplementing a Number of Articles of the Customs

Law;Pursuant to June 14, 2005 Law No. 45/2005/ QH11 onImport Duty and Export Duty;Pursuant to November 29, 2006Law No. 78/ 2006/QH11 on Tax Administration;Pursuant tothe Government's Decree No.154/2005/ND-CP of December15. 2005, detailing a number of articles of the Customs Law

regarding customs procedures and customs inspection and

supervision;Pursuant to the Government's Decree No.149/2005/ND-CP of December 8, 2005, detailing the Law on

Import Duty and Export Duty;Pursuant to the Government'sDecree No. 85/ 2007/ND-CP of May 25, 2007, detailing the Law

on Tax Administration;Pursuant to the Government's DecreeNo. 128/2007/ND-CP of August 2, 2007, on delivery

services;Pursuant to the Government's Decree No.118/2008/ND-CP of November 27, 2008, defining the functions,

tasks, powers and organizational structure of the Ministry of

Finance;In furtherance of the World Customs Organization(WCO) Guidelines on express consignments clearance (the

March 2006 version);The Ministry of Finance provides forcustoms procedures for imports and exports sent via

international air express delivery services as follows:I. GENERAL PROVISIONSArticle 1. Scope of regulation

This Circular provides for customs procedures for imports andexports sent via international air express delivery services.

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Article 2. Subjects of application1. Enterprises providing express delivery services for imports

and exports under Vietnam's law (below referred to as

enterprises).2. Agencies, organizations and individuals having imports and

exports sent via international air express delivery services. 3.

Customs offices.Article 3. Places for carrying out customs proceduresCustoms procedures for imports and exports sent via

international air express delivery services shall be carried out at

border-gate or out-of-border gate Customs Departments.Article 4. Specific provisions1. For imported and exported mails:1.1. Imported or exported mails sent via express delivery

services are subject to customs supervision in the form of

affixing customs seals on enterprises' special-use packings.1.2. Imported or exported mails sent via express deliveryservices shall be supervised by competent state agencies through

professional measures so as to ensure compliance with law.2. For imported and exported diplomatic and consular bags:2.1. When being imported or exported, diplomatic and consular

bags are exempt from customs procedures (including exemption

from customs declaration and customs inspection).2.2. When there arc grounds to affirm that diplomatic orconsular bags violate regulations on privileges and immunities,

the General Director of Customs shall decide on the inspection

and handling of these bags under Article 62 of the Customs

Law.3. Enterprises receiving exports and delivering imports:3.1. Enterprises shall themselves receive exports from goods

owners and deliver imports already cleared from customsprocedures to goods owners. Places for earning out customs

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procedures for the export of goods and customs clearance for

imports comply with Article 3 of this Circular.3.2. In case goods are not permitted to be exported or imported

and must be handled under law. enterprises shall, in pursuanceto current regulations on the management of imports and exports

and reasons notified by competent authorities, give explanations

to goods owners.4. For raw materials, auxiliary materials and supplies imported

for urgent export processing or production, if the goods owner

or enterprise concerned requests the import of goods under the

regime applicable to non-commercial goods without tax refund,

leaders of the district-level Customs Department shall settle thecase at the goods owner's or enterprise's request and fully collect

taxes (if any) before customs clearance of goods.5. Grounds for customs offices and tax offices to effect tax

refund or non-collection for goods sent via express delivery

services which are eligible for tax refund include:5.1. Customs dossiers;5.2. The manifest of imports and exports, enclosed with the

customs declaration, clearly indicating the category of goods

and the name of the recipient (goods owner) which is the same

as the name of the goods owner requesting lax refund or non-

collection:5.3 Document issued by the goods owner to authorize the

express delivery service enterprise to carry out customs

procedures.6. After anticipating the time when goods will arrive at the place

for carrying out customs procedures, enterprises shall register in

advance with district-level Customs Departments the time for

carrying out customs procedures for imports and exports (both

in regular and unexpected cases).Article 5. Channeling imports and exports and customs

inspection

1. Imports and exports shall be channeled for customs

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inspection purposes in accordance with the WCO Guidelines on

Express Consignments Clearance (the March 2006 version) and

current regulations on the management of imports and exports

and applicable tax policies.2. On the basis of the channeling of imports and exports

prescribed in Clause 1 of this Article, customs inspection of

imports and exports shall be carried out in a simple and

convenient manner, combining the application of risk

management methods with the use of screening machines to

physically inspect goods while ensuring strict state management

and compliance with law.3. The General Director of Customs shall provide in detail thechanneling of imports and exports and customs inspection.II. CUSTOMS PROCEDURES APPLICABLE TO

IMPORTS AND EXPORSArticle 6. Pre-arrival of a shipment1. Responsibilities of the enterprise:1.1. To receive the goods manifest from the foreign partner andtransfer it to the district-level Customs Department at least 2

hours (for long-haul flights of over 6 hours) or 1 hour (for short-

haul flights of up to 6 hours) before goods arc transported to the

place of carrying out customs procedures (not applicable to

exports).1.2. To channel goods under Article 5 of this Circular and

guiding documents issued by the General Director of Customs.1.3. To make customs declarations:1.3.1. The customs declarant may be an enterprise, agency,

organization or individual.1.3.2. The enterprise shall, on behalf of the goods owner,

directly carry out customs procedures for imports or exports

(except for mails and diplomatic and consular bags) and

implement policies on the management of imports and exports,

policies on taxes, charges and other payable amounts, and

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perform the rights and obligations of the goods owner.1.3.3. The enterprise shall make customs declarations for each

goods lot transported to the place for carrying out customs

procedures.1.3.4. The enterprise shall make customs declarations based on

the goods manifest (not applicable to exports) and documents

accompanying the goods lot (if any).a/ Customs declaration covers the channeling of goods under

Point 1.2. Clause 1 of this Article.b/ Customs declaration for duty-free goods shall be made

according to the detailed list of duty-free imports or exports(according to form No. HQ 01-BKHCPN issued together with

this Circular - nut printed herein).- The detailed list of duty-free imports or exports is as valid as

an ordinary customs declaration.- Particularly for gifts and samples sent to Vietnam-based

organizations of which the taxable value is under VND 5

million and the total payable tax amount is less than VND50.000. it is not required to carry out procedures for tax

exemption consideration. In this case, customs declaration and

customs inspection will be the same as applicable to duty-free

goods.c/ For dutiable goods, goods subject to specialized management,

state quality inspection, quarantine or food safety and hygiene

inspection and baggage of persons on entry or exit, customs

declaration shall be made separately on each customsdeclaration form for each goods lot.d/ The enterprise shall take responsibility for the accuracy and

consistency of declared contents.1.3.5. In case goods owners wish to carry out customs

procedures by themselves, they shall directly fill in the customs

declaration.1.3.6. In case goods owners request a separate declaration for

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their goods, the enterprise shall fill in a separate customs

declaration.1.3.7. The enterprise shall receive the district-level Customs

Departments decision on to-be-modified contents of customsdeclaration (if any).1.4. If carrying out e-customs procedures, the enterprise shall

perform the following tasks through the computer network:1.4.1. Tasks defined at Points 1.1.1.2 and 1.3. Clause 1 of this

Article.1.4.2. Sending the customs declaration to the district-level

Customs Department.2. Responsibilities of the district-level Customs Department:2.1. To receive the goods manifest and the customs declaration

from the enterprise.2.2. On the basis of existing data and prescribed inspection

criteria, to combine the risk management measure and other

professional measures such as collecting information so as to

study, analyze and inspect the customs declaration (includinggoods channeling) by the enterprise.2.3. In case any content in the customs declaration needs to be

modified, a customs officer shall (under the authorization of the

leadership of the district-level Customs Department)

immediately decide and notify the to-be-modified content to the

enterprise for modification (the modification decision shall be

recorded in the "notes-" column in form HQ 01-BKHCPN): thecustoms officer shall update modified contents of the customs

declaration to the professional database under Point 2.2. Clause

2 of this Article.2.4. In case no content of the customs declaration needs to be

modified, the customs officer shall notify the enterprise of the

district-level Customs Department's acceptance of the customs

declaration.2.5. In case of carrying out e-customs procedures, the district-

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level Customs Department shall perform tasks defined at Points

2.1. 2.2. 2.3 and 2.4. Clause 2 of this Article via the computer

network.Article 7. Upon arrival of a shipment 1. Responsibilities ofthe enterprise:1.1. Based on the district-level Customs Department's decision

on the contents of customs declaration, to channel the goods.

Each package and parcel of imports shall be stuck with a color

paper corresponding to its channel. The enterprise shall print

and take responsibility for the management and use of these

color papers.The General Director of Customs shall specify color papers to

be stuck on each goods package or parcel before the channeling

of goods is completed.1.2. To submit a customs dossier, comprising the following

papers:- The detailed list of duty-free imports/exports (for duty-free

goods): 2 hard copies.- The customs declaration: 2 originals (for goods other than

duty-free goods).- To submit and produce papers corresponding to each mode of

import or export of goods prescribed in the Finance Ministry's

Circular No. 79/2009/TT-BTC of April 20. 2009.1.3. To produce goods subject to physical inspection to customs

officers.

1.4. In case the enterprise cannot deliver imports to goods

owners, before exporting these goods back to the country of

origin, it shall produce these goods for re-inspection.1.5. For goods which are mistakenly delivered (goods

transported to a country other than the country of destination),

the enterprise shall send to a written request for returning these

goods to the country of origin (the country of exportation) or

sending them to the country of destination indicated in the

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packings to the district-level Customs Department for approval.2. Responsibilities of the district-level Customs Department:2.1. To supervise the channeling of goods by the enterprise.2.2. To carry out customs procedures:The General Director of Customs shall specify customs

procedures applicable to each channel of goods.2.3. Customs officers shall re-inspect imports which have been

cleared from customs procedures but cannot be delivered to

goods owners before the enterprise exports them back to the

country of origin.2.4. In case goods are not qualified for export. the district-level

Customs Department shall notify the reasons to the enterprise

for the latter to return these goods to goods owners (particularly,

goods banned from export must be handled according to current

law).2.5. To affix a customs seal on special-use packings containing

or special-use vehicles carrying exports for which customs

procedures have been completed for transportation to theborder-gate of exportation.2.6. To receive the enterprise's written request under Point 1.5,

Clause 1 of this Article and permit the enterprise to return

mistakenly delivered goods to the country of origin (country of

exportation) or transfer them to the country of destination as

indicated in the goods packings and conduct customs

supervision in these cases.

2.7. To collect duties, taxes and fees under Section III of this

Circular.2.8. To settle overpaid duty, tax and fine amounts and assess

duties and taxes under Section IV of this Circular.III. PROCEDURES FOR COLLECTION AND PAYMENT

OF DUTIES. TAXES AND CUSTOMS FEESArticle 8. Procedures for collection and payment of duties,

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taxes and customs fees1. Responsibilities of the enterprise:1.1. Every day. to declare, calculate and pay duties, taxes and

fees for customs declarations with payable duty, tax and feeamounts for which customs procedures have been completed in

the day.1.2. The duty, tax and fee amounts payable in a day may be

transferred via bank account, deducted from the tax guarantee

amount or paid in cash.1.3. In case the enterprise uses its own receipts:1.3.1. The enterprise may issue its own receipts to customers by

printing out from the computer receipts on duties and taxes on

imports or exports and receipts of customs fees.1.3.2. The printing, issuance, management and use of

computerized tax receipts and fee receipts may comply with the

Finance Ministry's regulations on the printing, issuance,

management and use of tax prints.1.3.3. Once every 5 working days, the enterprise shallcollaborate with the district-level Customs Department in

checking budget revenue collection and remittance documents

so as to ensure that taxes and customs fees are collected strictly

undercurrent regulations. If duties, taxes or fees are underpaid,

the enterprise shall pay the deficit amounts. If they are overpaid,

the overpaid amounts shall be settled under regulations.1.4. In case the enterprise applies the method of multipleguarantee for payable tax amounts:1.4.1. The enterprise shall send to the district- level Customs

Department (at which it carries out customs procedures) a

written request for the application of multiple guarantee for

imports and exports under Articles 19 and 20 of the Finance

Ministry's Circular No. 79/2009/TT-BTC of April 20, 2009.

clearly stating the amount proposed for multiple guarantee and

time of guarantee, under which the enterprise shall pay inadvance a sum of money to the district-level Customs

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Department's account.1.4.2. Once every 5 working days, the enterprise shall

collaborate with the district-level Customs Department in

finalizing the tax amount temporarily paid to the district-levelCustoms Department. If the tax amount is underpaid, the

enterprise shall additionally pay the deficit amount. If it is

overpaid, the overpaid amount shall be included in the lax

amount to be temporarily paid for the subsequent week.1.4.3. If. after making reconciliation in the monitoring book, the

district-level Customs Department finds that the tax amount

temporarily paid by the enterprise into the district-level Customs

Department's deposit account is lower than the tax amountestimated to be payable in the week, the enterprise shall transfer

the deficit amount and project the tax amount to be paid for the

subsequent week into the district-level Customs Department's

deposit account.1.5. The total amount payable under tax receipts and fee receipts

issued in a day by an enterprise must be equal to the total

amount indicated in 1 tax receipt and 1 fee receipt issued by the

district-level Customs Department for customs declarations with

payable duty, tax and fee amounts for which customs procedures

have been completed in the day (in case the enterprise pays in

cash).2. Responsibilities of the district-level Customs Department:2.1. To determine the value of goods under current regulations

on the taxable value of imports and exports, except for cases in

which the value of goods is declared under regulations on

channeling of imports and exports provided by the General

Director of Customs and there are no doubts or signs of

fraudulence.2.2. To issue 1 receipt of duties and taxes on imports or exports

and 1 receipt of customs fees for customs declarations with

payable duty, tax and fee amounts for which customs procedures

have been carried out in the day (in case enterprises pay duties,taxes and fees in cash), for cases in which duties and taxes are

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collected in cash or through advanced payment of a multiple

guarantee for goods sent via express delivery services. Duty, tax

and fee receipts issued by the district-level Customs Department

to the enterprise shall be written with the total duty, tax and fee

amount paid for 5 (five) working days and enclosed with a

detailed list of duty and tax amounts paid for each lot of goods

actually imported or exported in each day.2.3. Once every 5 working days, the district-level Customs

Department shall take the initiative in collaborating with the

enterprise in checking budget revenue collection and payment

receipts so as to ensure that duties, taxes and customs fees are

collected strictly under the current regulations and finalize taxamounts temporarily paid to the district-level Customs

Department (form No. HQ 03-BQTSTTTN issued together with

this Circular - not printed herein).IV SETTLEMENT OF OVERPAID DUTY TAX AND

FINE AMOUNTS AND ASSESSMENT OF DUTIES AND

TAXESArticle 9. Settlement of overpaid duty, tax and fine amounts:1. Duties, taxes and fines of imports and exports sent via

international air express delivery services shall be considered

overpaid in the following cases:1.1. Goods cannot be delivered to recipients and must be

returned to their country of origin for which duties, taxes and

fines (if any) have been paid;1.2. Goods are duty-free or -exempt but. when carrying outcustoms procedures, enterprises declared them as dutiable and

have actually paid duties, taxes and fines (if any);1.3. Goods are determined as abandoned goods under Joint

Circular No. 03/2004/TTLT-BBCVT-BTC of November 29.

2004. of the Ministry of Post and Telematics (now the Ministry

of Information and Communications) and the Ministry of

Finance guiding the handling of abandoned mails, postal matters

and parcels for which duties, taxes and fines (if any ) have been

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paid.Goods for which the paid tax amount is higher than the payable

tax amount;Goods eligible for tax refund according to law.2. Dossiers, procedures and order for settling overpaid tax and

fine amounts comply with Article 24 of the Finance Ministry's

Circular No: 79/2009/TT-BTC of April 20.2009. Particularly,

overpaid tax and fine amounts may be subtracted from the tax

amount to be paid by enterprises on behalf of the goods owner

for imports or exports at the subsequent importation or

exportation.

Article 10. Assessment of duties and taxes1. Enterprises shall, on behalf of goods owners, pay duty and tax

amounts assessed for imports and exports.2. Cases of assessment; procedures and order for assessment of

duties and taxes comply with Article 23 of Circular No.

79/2009/TT-BTC.V. CUSTOMS PROCEDURES FOR IMPORTS ANDEXPORTS IN BORDER-GATE TRANSFERArticle 11. Provisions applicable to imports and exports in

border-gate transfer1. Exports in border-gate transfer are exports which have been

already cleared from customs procedures and are transported

from the district-level Customs Department at which export

procedures are carried out to the Customs Department of theborder gate of exportation for export.2. Imports in border-gate transfer are imports which have not yet

been cleared from customs procedures and are transported from

the Customs Department of the border gate of importation (the

place of arrival in Vietnam) to the district-level Customs

Department at which import procedures are carried out.3. Mistakenly delivered imports in border-gate transfer aregoods which are transported from the district-level Customs

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Department of the place in which these goods are identified to

the Customs Department of the locality of destination according

to the recipient's address indicated on their packings.4. Imports and exports in border-gate transfer must betransported along prescribed routes to designated places in strict

accordance with the time schedule indicated in the customs

dossier and subject to customs supervision in the form of

customs sealing.During transportation, imports and exports in border-gate

transfer and customs seals must be preserved in their original

conditions. Any accidents ox force majeure incidents occurring

to these goods must be immediately notified to the customsoffices and People's Committees of the nearest commune, ward

or township for written certification.Article 12. Customs procedures for imports and exports in

border-gate transfer1. Responsibilities of the district-level Customs Department

which make transfer slips:1.1. To make 2 slips on the transfer of imports or exports

(according to form HQ 02-CCKCPN issued together with this

Circular - not printed herein);1.2. To transfer 2 transfer slips, together with the goods, to the

enterprise for handing over to the district-level Customs

Department which receives transfer slips.2. Responsibilities of district-level Customs Departments which

receive transfer slips:To receive 2 transfer slips and the goods;To give certification the 2 transfer slips as prescribed;To keep 1 transfer slip and return the other (by fax) within 7

(seven) working days after receiving them to the district-level

Customs Department which has made the transfer slip .VI. HANDLING OF VIOLATIONS

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Article 13. Handling of violationsAll acts of violation of this Circular shall be handled according

to current law.VII. IMPLEMENTATION PROVISIONSArticle 14. Effect1. This Circular takes effect 45 days from date of its signing.2. To annul Circular No. 33/2003ATT-BTC of April 16, 2003.

of the Ministry of Finance, guiding customs procedures for

postal matters and parcels, imports and exports sent via postal

services and articles, imports and exports sent via express

delivery services. Decision No. 652/ TCHQ/QD/GSQL of April

27. 2005. of the General Department of Customs, providing for

the pilot process of e-customs declaration and customs

inspection of imports and exports sent via express delivery

services, and Official Letter No. 1974/TCHQ-GSQL of April

15. 2009. of the General Department of Customs, on the pilot

application of Point I. Section B of the Finance Ministry's

Decision No. 93/2008/QD-BTC of October 29. 2008.3. In the course of implementation, if documents mentioned in

this Circular are modified, supplemented or replaced, the

modified. supplemented or replaced documents shall prevail.4. The General Director of Customs shall direct directors of

provincial-level Customs Departments to manage and supervise

the implementation of this Circular.Provincial-level Customs Departments shall report anyproblems arising in the course of implementation of this

Circular to the Ministry of Finance (the General Department of

Customs) for consideration and settlement.-FOR THE MINISTER OF FINANCE DEPU

Do Hoang Anh Tuan