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HƯỚNG DẪN GIAI ĐOẠN RÀ SOÁT THỦ TỤC HÀNH CHÍNH

HƯỚNG DẪN GIAI ĐOẠN RÀ SOÁT THỦ TỤC HÀNH CHÍNH. Tổ thư ký Hội đồng tư vấn cải cách thủ tục hành chính Tháng 9 năm 2009. COLLECTION OF COMMENTS ON REVIEWING CUSTOMS ADMINISTRATIVE PROCEDURES November 2009. 34 REVIEWED APs.

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HƯỚNG DẪN GIAI ĐOẠN RÀ SOÁT THỦ TỤC HÀNH CHÍNH

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  1. HƯỚNG DẪN GIAI ĐOẠNRÀ SOÁT THỦ TỤC HÀNH CHÍNH TổthưkýHộiđồngtưvấncảicáchthủtụchànhchính Tháng 9 năm 2009

  2. COLLECTION OF COMMENTS ON REVIEWING CUSTOMS ADMINISTRATIVE PROCEDURES November 2009

  3. 34 REVIEWED APs • Customs procedures applied for goods exported by purchase and sale contracts • Customs procedures applied for goods imported by purchase and sale contracts • Procedures for registration of the norm of materials and supplies and registration of exports • Customs procedures applied for raw materials imported for production of exported goods • Customs procedures applided for liquidation of import declarations of raw materials for production of exported goods • Certification of actual exportation of exports • Customs procedures applied for exports transported from or to border gate • Customs procedures applied for imports transported from or to border gate • Procedures for sampling, sample storage and archival of photographs of imports

  4. 34 REVIEWED APs • Customs procedures applied for goods brought into container freight station (CFS) • Customs procedures applied for imports and exports of export-processing enterprises (for domestic enterprises) • Customs procedures applied for re-imported goods to be repaired and reprocessed, (and later re-exported) • Procedures for registration of goods processing contract for foreign traders • Procedures for registration, adjustment and investigation of the norm of processed goods for foreign traders • Procedures for importing raw materials, supplies to be processed for foreign traders • Procedures for exporting processed- goods • Procedures for liquidation of processing contract for foreign traders • Procedures for registration of participating e-customs

  5. 34 REVIEWED APs • E-customs procedures applied for imports and exports by purchase and sale contract • E-customs procedures for management of re-exported goods • E-customs procedures for goods imported but exported for return • E-customs procedures for re-exporting re-processed goods which are exported but returned • E-customs procedures for exporting processed goods • E-customs procedures for importing raw materials, supplies for processing • E-customs procedures for processed goods which are exported but returned for repairing and re-processing • Procedures for granting priority card for customs procedures for enterprises • Procedures for granting customs agent staff card

  6. 34 REVIEWED APs • Procedures for registration, operation of customs agent • Procedures for granting customs clearance certificate • Customs procedures applied for foreign automobiles when imported (temporarily imported) for commercial purpose • Procedures applied for inspection, supervision measures of imports and exports related to intellectual property at district-level customs department • Procedures for liquidation of goods in bonded warehouse • Customs procedures for means of transport temporarily imported through road border gate not on the commercial purpose • Customs procedures applied for goods brought into CFS

  7. REVIEWING METHODOLOGY • Establish working group including customs officials, enterprises and association representatives • Organize workshops of enterprises in 3 regions • Synthesize difficulties and Recommend solutions • Make administrative procedure reviewing list, phase 1, 2 • Assign to fill in Form 3 – Discussion meetings • Organize workshops between Enterprises and Customs • Make comments on Drafted amendment for Circular 166, 79 and e-customs • Complete Form 3, Reports • Recommend General Department of Viet Nam Customs to pilot the “GREEN STREAM” for some enterprises from 1.1.2010 – 31.12.2010

  8. Part 1 REVIEW ADMINISTRATIVE PROCEDURES ACCORDING TO FORM 3

  9. GENERAL COMMENTS • APs are clearly stipulated • Have legal basis • Some impractical points of: Components of documents, forms Processing duration Fees and fares Requirements and conditions • After reviewing 36 APs, it is recommended to: Amend and supplement: 35 APs, 08 Forms, declaration form; 12 requirements, conditions Abolish: 07 APs; 07 Forms, declaration forms; 04 requirements, conditions

  10. 1-2. Customs procedures applied for goods imported and exported by purchase and sale contracts Amendement and supplement: • Present Purchase and Sale Contract, commercial invoices, and packing list Justification: • International commercial practices are not in line with requirements of Circular 79/2009/TT-BTC  • E-commercial invoices and packing list • Could be checked through payment documents and auditing Solution for amendment and supplementation: • Amend Circular 79: approve for Enterprises to sign and seal to confirm the truthfulness of documents submited to the Customs

  11. 3, 14. Procedures for registration of the norm of materials and supplies and registration of exports; Procedures for registration, adjustment and investigation of the norm of processed goods for foreign traders Contents to be amended and supplemented: • Finalise the Raw Material List; Abolish the investigation and supervision of domestically supplied raw material • Regulate to declare average norm for commodity codes before or at the same time of exporting procedure • Regulate the deadline for checking the norm and specific responses to violations • Enterprises are permitted to adjust the norm after exporting the commodity before the time of submitting the liquidation documents; • Present the parametre table, zoomed-out diagram, samples: simplify the commodity description requirements (Name of commodity is not required to be in full detail); • Period of validity of Results of implementing AP: amend from 12 months to 15 months (maximum contract extension is 3 months) Solution for amendment and supplement • Amend point 3b, article 33 TT79/2009/TT-BTC, Supplement TT116/TT-BTC:

  12. 4. Customs procedures applied for raw materials imported for production of exported goods Contents of amendement and supplementation: • Require 1 original copy of Commercial Invoice; 1 photocopy of bill of lading copied from the original copy bearing “copy and surrendered” • Shorten the customs clearance duration (especially applied for aquatic products); • Abolish regulation of “checking at the customs department where customs declaration is registered” • Abolish receipt of customs declaration fee • Lengthen tax grace period from 275 days to 365 days upon the registration of importing materials declaration • Abolish regulation of declaring the estimated norm for material

  13. 4. Customs procedures applied for raw materials imported for production of exported goods Justification • International commercial practice and increase responsibilities of Enterprises; • No need to differentiate the border gate customs and outside border gate customs when checking, customs can check information in the intranet; • Writing fee receipts is time consuming, customs fee stamp issuance is recommended; • Aquaculture products, pearl, processed agriculture products and crops… should have longer tax grace period Solution for amendment and supplementation Amend Circular No.79/2009/TT-BTC, Decision 52/2007/QĐ-BTC and Circular 43/2009/TT-BTC: Extension of the deadline for paying tax of imported materials for producing the exports is 365 days

  14. 5. Customs procedures applided for liquidation of import declarations of raw materials for production of exported goods Content of amendment and supplementation • Regulations on Document Abolish regulation of submitting original copy of Export Contract; Have form “Official document of request for liquidation” ; Abolish regulation of submitting bank payment confirmation of the bank, confirmation of real export and financial invoice of domestically supplied raw material ; 2. Shorten the processing duration and have specific regulation : 2- 3 days for E-Customs Procedure, 5 days for normal declaration as all documents are filed in customs system • Abolish regulation of “Declaration form for imports-exports should be liquidated on the first-come-first-served basis” 4. Contents of application form and declaration of import for producing the exports should be regulated the registration form: by E-customs procedures or manually…

  15. 5. Customs procedures applided for liquidation of import declarations of raw materials for production of exported goods Justification • A contract could be implemented in many years with many times of liquidation per year. It should be a photocopy of contract with signature and seal of the enterprise. • The fact that in many cases there are no financial invoices for domestically purchased materials will not affect the liquidation; • 15 days of processing documents are too long • Regulation on the liquidation of import and export declaration on first-come-first-served basis is not appropriate for production reality; • Content of form, declaration of import for producing the exports should be regulated the registration form: by E-Customs Procedure or by manual Solution for amendment and supplementation: • Amend some regulations of Circular No.79/2009/TT-BTC

  16. 6. Certification of actual exportation of imports and exports Content of amendment and supplementation • The illogical methodology of certifying the actual exportation cause wasting money and time for enterprises Justification • Documents for certifying the actual exportation include: Export declaration, commercial invoice, bill of lading which are redundant because: • Commercial invoices made by the enterprises have information of quantity and weight of commodity; • Bill of lading is issued after the commodity is loaded in the transportation means under the supervision of customs officials at the port (good basis for actual exportation), it will therefore save time and money for enterprises and avoid losing declaration

  17. 6. Certification of actual exportation of imports and exports Solution for amendment and supplementation • Amend Circular 79/2009/TT-BTC as follows: • Customs at the port sign at the Export Customs Declaration as soon as international carriers submit Customs Declaration and witness the goods is loaded into transportation means. • Intercommunication in the customs to obtain information on imports and exports; or • Abolish the procedure of certifying actual exportation because sufficient information on the status of the consignment can be easily accessed through customs intranet. • As to tax agencies, apart from the Export Customs Declaration, payment documents by bank transfer, B/L and auditing documents could be checked, and enterprises are responsible to the law.

  18. 7, 8. Customs procedures applied for exports transported from or to border gate 16. Procedures for exporting processed- goods for foreign traders Content of amendement and supplementation • Abolish the application for moving to other border gate (form01/ĐCCK2006 ) • Shorten the result informing deadlines • Comply with seal-off regulation accordingto Decision No.69 in stead of regulation of Circular No. 79 Justification • Declaration has needed information of name and code of border gate • Use internet to dig up needed information of the consignment to shorten the result informing deadlines • Seal-off regulations as for investigated goods as specified in Circular 116 and 79 are too complicated, time consuming, waste of money for enterprises. Solution for amendement and supplementation: • Amend item 4 and 6 article 57 of Circular No.79/TT–BTC : As for consignment in full container having investigation, the registration for border gate for investigation which is appropriate for enterprises’ conditions is allowed; • As for commodity moved to other border gate: Abolish the application for moving to other border gate • Deadline for informing the result: maximum ½ date at each border gate in case goods need investigating; 1h at the border gate as for non-investigated goods.

  19. 9. Procedures for sampling, sample storage and archival of photographs of imports • Content of amendment and supplementation: • No need to archive so many samples for consignment of the same code and same category, rather archive 1 common sample as the basis for cross checking and tax calculating • Justification: • Archiving so many samples costs much money and takes a lot of rooms and the samples will go to waste if kept in bad conditions c) Solution for amendment and supplementation: • Amend article 15, Circular No. 79/2009/TT-BTC dated 20/4/2009 of Ministry of Finance

  20. 10, 36. Customs procedures applied for goods brought into container freight station (CFS) Content of amendment and supplementation: • Shorten the processing period of ½ day; • Lengthen the duration of import and export declaration from 15 days to 30 days • Enterprises do not need to make a packing list of exports brought into container freight station CFS; • Regulations on consign goods awaiting for exporting when brought into CFS; Justififcation: • Because this procedure is similar to normal customs procedure; • Via internet, Customs of CFS can find out information of the consignment. • Goods is brought into freight station in many days as consignment awaiting for being on board. At the moment of transporting the last consignment, the exporting figures are concise becaues during the transporting time, enterprises continue their production. Solution for amendment and supplementation: • Regulations of consigning goods into the CFS awaiting for the exporting procedure should be introduced. Export declaration will be registered at the moment of the last consignment. Therefore, enterprises do not need to amend the quantity in the declaration as the same as the actual exported quantity

  21. 11. Customs procedures applied for imports and exports of export-processing enterprises (for domestic enterprises) Contents for amendment and supplementation: • Abolish customs procedures applied for export and import activities of export-processing enterprises and domestic enterprises. Justification • Procedures are too complicated and time consuming while these activities are regular in Viet Nam. The current mechanism of tax inspecting can ensure the compliance with tax regulations of enterprises. Solution for amendment and supplementation: • Amend Circular 79/2009/TT-BTC • Abolish the export and import declaration, only actual of exportation confirmation is needed based on the contract, invoices, documents of payment through bank as currently applied in ecustoms in order to shorten the completion of customs procedure.

  22. 12. Customs procedures applied for re-imported goods to be repaired and reprocessed, (and later re-exported) 21. E-customs procedures for goods imported but exported for return 22. E-customs procedures for re-exporting re-processed goods which are exported but returned 25. E-customs procedures for processed goods which are exported but returned for repairing and re-processing Contents of amendment and supplementation: • Shorten the customs clearance time to 8 working hours; • Allow the time for reprocessing from 2-6 months in stead of 30 days • Abolish requirement of declaring loss after reprocessing in the document requesting for reimport goods; Abolish regulation of registering for goods investigation at the place where the declaration is registered. • Use fee stamp in replace of receipt; reduce fee from 20,000 VNd to 10,000 VND/form Justification • Enterprises need time for reprocessing and searching for business partners for reexporting (especially for seafood); • When reexporting, enterprises have to declare the actual quantity; • The regulation of registering for good investigation at the place where the declaration is registered is irrational because returned goods depend on means of transportation and arrival port; Solution for amendment and supplementation: • Amend item 1, 2 Article 6 Decision 52/2007/QĐ-BTC • Amend item 4c, item a.1 item 4 Article 51 Circular 79/2009/TT-BTC • Remove point a item 2 Article 51 Circular 79/2009/TT-BTC, amend Decision 73/2006/QĐ-BTC; Circular 43/2009/TT-BTC…

  23. 13. Procedures for registration of goods processing contract for foreign traders Contents for amendment, supplementation: • Contents and forms of contract: in line with international practices; • Consensus on list/raw material unit: two main groups of raw materials: woven fabric/m2, knitted fabric/kg; • Abolish the requirement for registration of norm at the time of contract registration. Real norms are just registered before exporting goods • Correct Form 01/registration of norm of raw material: Delete column of estimated quantity(5), Value(6), types of raw material(7); • Shorten time to complete processing contract registration within 4 working hours (1/2 day) (exclusive of the first time) • Recommend to extend contract effect time of at least 3 months • Simplify procedures for firms registering their contract for the first time by internet connecting to competent agencies to check following information (Certificate of business registration, Investment certificate for foreign-invested enterprises, License by Ministry of Industry and Commerce on list of imports and experts (in case of conditions), etc

  24. 13. Procedures for registration of goods processing contract for foreign traders Justification: • Many requirements in contract content do not comply with international practices, causing difficulties to enterprises: • Some regulation is impractical: registration of list of materials, quantity, value when registrating the contract, but fail to satisfy the requirement due to the fact that when signing the contract, enterprise does not define the exact name of goods, types, or norm of consumption for each material Solution for amendment and supplementation • Amend Article 30, Decree 12/NĐ-CP/2006 on the form and content of contract in line with International convention. • Amend Form 01/ 01/registration of norm of raw materials: Remove column of estimated quantity(5), value(6), type of raw material (7);

  25. 15. Procedures for importing raw materials, supplies to be processed for foreign traders 16. Procedures for exporting processed- goods for foreign traders Contents for amendment, supplementation: • Abolish the requirement of process outsourcers to notify of goods receipts from the third party: • Replace requirement to submit original raw material document with documents sealed and signed by the enterprise • Reduce requirements of number of photocopies • Concesus on list/raw material unit: two main groups of raw materials: woven fabric/m2, knitted fabric/kg Justification: in order to comply with reality, reduce time cost and procedures Solution for amendment and supplementation: • Enterprise makes their own explaination, sign and seal and take full responsibility; • Give authority to enterprise to take sample of imported consignment and fullfil procedures at Customs agency after clearing customs • Use inter- mechanism in exploiting information about contract, appendix, etc, results of investigation of consignments (chemicals, additives) which have results within 6 months ago will be able to use the results to clear customs • Point 1.3 item II section II, 1.2 section III Circular116/TT-BTC (04.12.08) • Point 2 article 11, article 15 Circular No.79/TT-BTC (20.04.09) • Decision No.1458/QĐ-TCHQ (27.07.09)

  26. 17. Procedure for liquidation of processing contracts Contents that should be revised/supplemented: • Eliminate the requirement of payment document for processing charges; • Eliminate the requirement for submission of purchase invoices, payment documents for raw materials purchased in Vietnam • Eliminate the requirement of presentation of multiple original sets of dossier, given the fact that if the liquidation period is prolonged, the enterprise have to bear additional cost from duplicating all the dossiers together with the required forms. • Eliminate the requirement of presentation of export declaration forms bearing certification by border gate customs that the goods are actually exported. • Shorten time of liquidation to 7 working days from 15 days for enterprises that complied satisfactorily and 30 days for other enterprises. • Extend by 30 days time-limit for liquidation by enterprises counting from the date of termination of the processing contract (currently 45 days) • Adjust the regulation on handling raw materials in stock to conform with the actual unit pricing imposed in accordance to Circular 40/2008/TT-BTC dated 21 May 2008; • Eliminate the requirement of actual checking upon transfer of redundant materials and sub-materials under the liquidated contract to the new contract. • Point 1.3, 1.6 section XII Circular 116/2008/TT-BTC • Article 26.1 Circular 79/2009/TT-BTC dated 20 April 2009

  27. 18. Procedure for registration of participating e-customs Contents that should be revised/supplemented: • Improve the method and mode of submission of the e-customs registration dossier. justification: • Enterprises have to wait, losing time and business opportunities; • Unnecessary waste caused by cost for duplications and submission of the dossier • All enterprise information can be retrieved on the customs interdepartment network and exchange of such data can be conducted among relevant agencies. Recommendations for revision: • Two options are proposed: • Option 1: abolish the procedure • Option 2: in the case of continued use, implementation of this AP should be made possible by online declaration or via email • Decree 27/2007/NĐ-CP dated 23 February 2007 • Decision 149/2005/QĐ-TTg dated 20 June 2005 • Decision 52/2007/QĐ/BTC dated 22 June 2007

  28. 19. E-customs procedure applied for exports and imports by purchase and sale contracts 20. E-customs procedure for management of re-exported goods 23. E-customs procedure for exporting processed goods abroad Contents that should be revised or supplemented: • Address constraints of e-customs procedures to ensure e-customs documents with online approval are not required of a print copy and are not handled in traditional manner • Improve the software and hardware of the e-customs data processing system, develop a unified list of materials and goods with codes to enable smooth declaration • Extend the forms of application and customs procedures that can apply the e-customs procedures Reason: There are still problems in using the e-customs system • Lost time and cost for businesses and not up to the standard of e-customs

  29. 19. E-customs procedure applied for exports and imports by purchase and sale contracts 20. E-customs procedure for management of re-exported goods 23. E-customs procedure for exporting processed goods abroad Recommendations to revise/supplement: • In case without an interdepartmental network, the enterprise should print the declaration form (signed and stamped) to the customs office at the port to get the shipment released after the electronic dossier has been given customs clearance. Responsible customs officers at the port will sign the form to certify the goods are actually exported and return it to the enterprise. • With an interdepartmental network available, the enterprise will not obtain the customs certification at the port but the customs will certify once the information is available on the system; • Revise related provisions in Decision 52/2007/QĐ-BTC dated 22 June 2007, Decision 149/2005/QĐ-TTg dated 20 June 2005; • Provide a circular guiding in detail on e-customs declaration.

  30. 26. Procedure for granting priority cards for enterprises Contents that should be revised/supplemented: • There should be a clear provision that how much tax the enterprise owes for more than 90 days will determine the issue of such priority card, forced tax payment, withholded tax grace period, and withholded implementation of customs formalities, etc. Reason: Prevent cases of wrong calculation where the amount of tax unpaid is too small Recommendations to revise/supplement: • Shorten time of checking and settlement to 2 days as search for tax violations can be done online. • Provide appropriate incentive/preferential policies for businesses with priority cards, encouraging compliance with the law on customs. • Circular 73/2005/TT-BTC dated 5 September 2005 by Ministry of Finance guiding the implementation of several article of Decree 79/2005/NĐ-CP dated 16 June 2005 by the Government stipulating conditions for registration and operation of customs agents.

  31. 27. Procedure for granting customs agent staff card Contents that should be revised/supplemented: • Distinguish « Customs agentstaff card » from « Customs professional certificates» ; • Regulate clearly one AP settling agency (receiving dossiers and returning results);  • Regulate clearly the number of dossiers which should be consistent in content and forms attached, replace the requirement of notarization with certification of the issuing agencies. Justification: • There are duplications in the card and certificate. • The dossier is submitted to the local customs department but the card is issued by the General Customs Department, Management and Supervision Division; • The procedure should be simplified and accountability of the governing agency;

  32. 27. Procedure for granting customs agent staff card Recommendations to revise/supplement: • Revise Decree 79 and Circular 73 • Authorize customs offices to receive registration for and issue customs agent staff card cards; put into form the list of staff proposing to be issued with the cards. • Reduce time-limit for issue of such card to no more than 3 working days. • Eliminate the requirement of educational degrees/certificates; maintain the condition of professional certificate and proposal from the enterprise • The card applicant will be liable for evidence confirming he or she is not among those prohibited from obtaining such card.

  33. 28. Procedure for registration of operation of customs agent Contents that should be revised/supplemented: • Revise unreasonable provisions that hinders this activity Recommendations to revise/supplement: Revise Decree 79 and Circular 73: 1. Change the procedure for registration for and issuance of certifying documents to the procedure for notice of operation of customs agent and of practicing customs agent staff 2. Enterprise providing customs service must meet the required conditions; 15 days prior to operation, the enterprise will forward a notice to the customs office in the locality where its head office is based or at the border where it has regular operation, together with a list of customs agent staff and their signatures. • Provide a form of notice of operation as customs agent; formalities and procedures of termination or temporary cease of operation as customs agent • List of customs agent staff + sample signatures; form of notice of change of such staff

  34. 29. Procedure for issuing customs professional certificates Contents that should be revised/supplemented: • Revise to conform legally with the provisions on conditions for taking exams and issuing the certificate; • Regulate consistently the condition « holding customs declaration professional certificate » for taking an exam for the customs declaration professional certificate (as in Decision 1604/2005/QĐ-TCHQ, Circular 73/2005/TT-BTC, Decree 79/2005/NĐ-CP, 2001 Customs Law); • Regulate consistent conditions for taking exams for the customs declaration professional certificate (as in Decision 1604/2005/QĐ-TCHQ, Circular 73/2005/TT-BTC • Make consistent the condition « holding a mid-ranking educational degree in economics or law » in Decision 1604/2005/QĐ-TCHQ, Circular 73/2005/TT-BTC (because the circular only states: « those having taken a training course … »)

  35. 29. Procedure of issuing customs professional certificates Recommendations to revise/supplement: Decree 79, Circular 03 and Decision 1604 1. Issuing authority • Option 1: General Customs Department holds montly exams and/or as required by applicants; • Option 2: Authorize other agencies to issue the certificate, such as some universities, colleges and other training institutions; 2. Conditions for taking the exam: • Individuals capable of civil behavior, currently not serving any prison sentence • Having a degree in law/economics at least at middle level; • Eliminate the conditions: official correspondence that sends the applicant to take the exam, having taken a training course of customs declaration service,…. • Applying dossier include: Application form (as per required form) • Notarized copy of the degree in law/economics 4. Regulate the time of validity of the certificate, procedures and formalities of re-issuing the certificate in case of loss, damage or partially damaged.

  36. 30. Customs procedure for foreign automobiles imported for commercial purpose 35. Customs procedure for means of transport temporarily imported through land border gate not for commercial purpose Contents that should be revised/supplemented: • Use a temporary management book to manage temporary import-re-export and temporary export-re-import instead of the current customs procedure for foreign mobiles on entry justification: • The current procedure is too complex and fails to meet management requirement, inconsistent with international business practice and procedural diversity; Recommendations to revise/supplement: Revise Circular 79/2009/TT-BTC, become a signatory to ATA Carnet Convention and put into use the ATA Carnet book • Use a common temporary management book for all types of temporary import – re-export to ensure close control of complying enterprises; • Require the enterprise to present the certification of purpose and duration of temporary import – re-export • Set a standard for vehicles in accordance to Vietnamese law; • Strengthen control by maintaining the interdepartmental mechanism and proposing lead receiving agencies: Ministry of Public Security or Ministry of Transport in cooperation with VCCI, General Customs Department.

  37. 32. Procedure for liquidation of goods in bonded warehouse Contents that should be revised/supplemented: The dossier 1. Document that the shipping company or shipping agent or consigner send to the port operator requesting liquidation of the concerned cargo still in the warehouse. 2. Document requesting settlement of the goods still in the warehouse by the port operator who acts as representative of the shipping agent to the customs office in charge of the concerned port/warehouse (similar to a notice). 3. Use the manifest (certified by border gate customs) instead of the warehouse lease contract 4. A list specifying the quantity, types and description of the container/goods in storage at the port/warehouse under the warehouse lease contract signed and stamped by the port operator (or port storage/warehouse operator 5. Other documents relating to the goods in the warehouse • Regulate cleary the frequency and maximum implementation time spent on settlement of goods in warehouses for each year to accelerate or push the procedure. 6. AP implementing agency: included members from Department of Finance and Prices, port/warehouse operator

  38. 33. Collection of taxes and fees in cash/Receipts of customs fee Contents that should be abolished/replaced: • Change: Hand-written receipts to ticket receipts (similar to traffic tickets) bearing beforehand-printed fee rates Justification: • Point 2.3, article 3, Circular 43/2009/TT-BTC dated 9 March 2009 by Ministry of Finance regulates other forms of collection but in fact the receipts are often written by hand. This cause time cost for businesses as they have to wait when implementing customs procedure. • Revise the provision on hand-written receipts

  39. 34. Procedure for presentation of letter of introduction when opening customs declaration form Contents that should be abolished/replaced: • Revise the requirement of an introduction letter and authorization letter , both signed and sealed by the enterprise; Justification: • Large companies open over 10,000 declaration forms each year on average, therefore this requirement is very time consuming and causing trouble but unnecessary. • It is recommended for first time opening, the two letters will be required and will be valid for 1 year. If within the period, there are personnel changes (change of the authorizer, authorizee, introducer) then other letters will be made in replacement.

  40. Part 2 REVIEW APS BY FORM 3a (Review of administration forms)

  41. Form for request of change of border gate for import and export goods (Form 01/ĐCCK2006) Contents that should be abolished/replaced: • Eliminate the provision “present the application form for change of border gate upon registration of declaration form by the enterprise at the customs office to implement the procedure of change of border gate’. Justification: • The provision duplicates with the declaration form; • Customs offices at each border gate are assigned different codes. Customs office can obtain information on the status of the cargo applying for change, therefore an application form is not necessary. • Point 1 article 57 Circular 79/2009/TT-BTC dated 20 April 2009) • The above provision should be abolished.

  42. Form for request of sampling Contents that should be abolished/replaced: • Eliminate the Sampling Request Form and adjust the Sampling Note; Justification: • Customs’ Sampling Note is readily available. Where the non-border gate customs requests the border gate customs to conduct sampling, the former will seal « Sampling goods » stamp on the declaration form and the latter will do sampling based on the stamp. • Each type of goods should not be required of a respective sampling note because it takes up labour and time. One single note should be sufficient for a declaration form with different types of goods without affecting work requirements. • The provision on sampling and saving samples in point 3.a, article 15, Circular 79/2009/TT–BTC dated 20 April 2009

  43. Form for request of application of inspection/supervision measures to intellectual property-related imports and exports Contents that should be abolished/replaced: • The form is unnecessary Justification: • Customs control is intended to serve the owner and to manage risk in import and export of intellectual property-related goods, especially fakes. • Countries such as US, France, South Korea, Japan encourage provision of information from enterprises to help customs apply risk management measures. Customs offices in these countries are authorized to capture the suspicious goods to handle or forward to a court and appraisers can be engaged to determine the authenticity of such goods. • Decision 916/QĐ-TCHQ promulgating the Regulation on receiving the form.

  44. Part 3 REVIEW APS BY THEO FORM 3b (Review of conditions/requirements)

  45. Procedure for certification of actual exportation of exports This procedure should be eliminated on the following justification: • The enterprise is required to present bill of lading/airway bill, commercial invoice and declaration form to border gate customs for its certification of “actual exportation” (Article 26.1 Circular 79/2009/TT-BTC dated 20 April 2009 by Ministry of Finance) • This procedure is regulated closely but requires too much paperwork, therefore is time consuming while it needs only a one-step procedure to do the work. • Customs and tax offices actualy can verify the authenticity of the exportation without resort to a mere certification of the border gate customs office based on reliable sources such as the manifest, bank confirmation of payment, etc. • The requirement of the certification stated in Article 26.1 Circular 79/2009/TT-BTC dated 20 April 2009 by Ministry of Finance should be abolished.

  46. Procedure for liquidation of declaration form for raw materials imported for manufacturing and export: eliminate some documents to be submitted Contents that should be abolished/replaced: • Eliminate the following documents when implementing liquidation: 1. Import declaration form 2. Tax payment receipt 3. Export declaration form 4. Payment document 5. Purchase invoice, payment documents for raw materials and supplied bought in Vietnam 6. Export contract, and 7. Procedure for examining the enterprise with raw materials under suspicion after liquidation Justification: • Documents (1), (2), (3), (6) are already required when the enterprise implements the procedure for registration of the contract, norm, import of materials and export of products; documents (4) và (5) are not needed for liquidation. • Point 1.3 and 1.6 section XII Circular 116/2008/TT-BTC, Circular 79/2009/TT-BTC

  47. Provision on tax applied for equipment and machineries imported for implementation of processing contract Contents that should be annulled/replaced: • Eliminate the tax imposed on replacement accessories for equipment and machineries imported to be processed but fail Justification: • Point 3.1 and 3.2, clause V, part II, Circular 116/2008/TT-BTC provides equipment and machineries leased or borrowed to use directly for processing are tax-exempt; • Replacement accessories for equipment and machineries imported to make fixed asset for enterprises implementing investment projects are tax-exempt. Recommendations to revise/abolish/replace: • Eliminate the provisions of point 3.1 and 3.2, clause V, part II, Circular 116/2008/TT-BTC

  48. Sampling provision Contents that should be annulled/replaced: • Replace the requirement of sampling of all items under a contract with sampling only items whose samples are not yet archived. Justification: • The one key product of a contract should have a one-off sampling and those not yet sampled are necessary to avoid complicating the procedure and shortage of storage. • The provisions of Article 15.4 Circular 79/2009/TT – BTC dated 20 April 2009 on sampling and sample archiving.

  49. Provision on actual checking of goods changing border checkpoints Contents that should be abolished/replaced: • Replace the provision by which the place of checking of goods is determined by the customs branch and replace with the provision allowing the place of checking to be nominated by the owner of the goods. Justification: • At present, checking at border gates are not permitted. Conveyance of goods to the customs-branch designated location will cause a burden of time and cost and inconvenience for enterprises if the goods are bulky and the location is too far away from the enterprise’s premises. • Provisions in point 4, article 57, Circular 79/2009/TT–BTC dated 20 April 2009.

  50. Procedure for requiring customs supervision Contents that should be abolished/replaced: • Requirement of submission of application forms and documents to be notarized in Article 22, 23, 24, 25, 27, 34, 35, 36, 38 Decree 105/2006/CP-NĐ dated 22 September 2006 guiding implementation of a number of articles of the Law on Intellectual regarding protection of intellectual property and state management of intellectual property. Justification: • These requirements are applicable for only civil lawsuits. Recommendations to abolish/replace: • There should be a provision decentralizing enforcement agencies in settlement and holding them accountable to their decisions.

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