| THE
MINISTRY OF FINANCE
CIRCULAR No. 125/2004/TT-BTC OF
DECEMBER 24, 2004 GUIDING CUSTOMS PROCEDURES FOR CARGOES
IN INTERNATIONAL MULTIMODAL TRANSPORTATION
Pursuant to Customs Law No. 29/2001/QH10,
which was passed on June 29, 2001 by the Xth National Assembly
at its 9th session;
Pursuant to the Government’s Decree
No. 101/2001/ND-CP of December 31, 2001 detailing the implementation
of a number of articles of the Customs Law regarding customs
procedures, customs inspection and supervision regime;
Pursuant to Article 3 of the Government’s
Decree No. 125/2003/ND-CP of October 29, 2003 on international
multimodal transportation, the Ministry of Finance hereby
guides customs procedures for cargoes in international multimodal
transportation as follows:
I. GENERAL PROVISIONS
1. Cargoes in international multimodal transportation (hereinafter
called cargoes for short) must go through customs procedures
and be subject to customs supervision in the course of preservation
in, and transportation via, the Vietnamese territory; cargoes
must be transported according to the right routes, the right
border gates and delivered at the locations inscribed in
the multimodal transportation vouchers.
2. Cargoes must be stored in containers or assorted transport
means or special-use vehicles, which meet the requirements
on customs sealing. For super-long or super-weighty cargoes,
or cargoes being transport means, which cannot be sealed
up, the carriers must be answerable to law for keeping intact
the cargoes throughout the transportation and preservation
process in Vietnam.
3. Cargoes delivered to their consignee outside the Vietnamese
territory shall be exempt from actual inspection, except
for cases where signs of violating the customs legislation
are detected.
4. Cargoes delivered to their consignees in Vietnam must
go through customs procedures at the customs offices of
the border gates other than the first import border gates
or inland clearance depots (ICDs). The customs procedures
for cargo import shall comply with the provisions of the
Finance Minister’s Decision No. 56/2003/QD-BTC of April
16, 2003 prescribing the customs dossiers and customs procedures
applicable to cargoes exported and imported under purchase/sale
contracts.
II. CUSTOMS PROCEDURES
1. Vouchers to be submitted when customs procedures are
carried out for cargoes in multimodal transportation:
- “License for multimodal transportation business”: 01
copy, certified by the enterprise director (to be submitted
for the first time when customs procedures are carried out),
with the original to be produced for comparison.
- Multimodal transportation voucher (made according to
the form already registered with the Ministry of Transport):
01 original.
- The list of cargoes in multimodal transportation (including
the following criteria: ordinal number, name of cargoes,
volume, weight, value): 01 original.
2. Cargoes delivered to their consignees outside the Vietnamese
territory:
The customs procedures therefore shall be carried out as
for transit cargoes prescribed in Article 15 of the Government’s
Decree No. 101/2001/ND-CP of December 31, 2001 detailing
the implementation of a number of articles of the Customs
Law regarding customs procedures, customs inspection and
supervision regime.
3. Cargoes delivered to their consignees at ICDs or the
border gates other than the import border gates:
3.1. Responsibilities of multimodal transportation enterprises:
- To submit and produce to the first import border-gate
customs offices the vouchers mentioned at Point 1 above.
- To keep cargoes and customs seals intact in the course
of transporting cargoes from the first import border gates
to ICDs or the border gates where cargoes are delivered
to their consignees.
- To transfer vouchers between the first import border-gate
Customs Sub-Departments and the Customs Sub-Departments
of the border gates where cargoes are delivered to their
consignees.
3.2. Responsibilities of the first import border-gate Customs
Sub-Departments:
- To receive multimodal transportation dossiers and vouchers.
- Other responsibilities as provided for at Point 1.1,
Section 1, Part III of the Regulation promulgated together
with the Finance Minister’s Decision No. 53/2003/QD-BTC
of April 16, 2003 on customs procedures for export and import
goods subject to border-gate transfer.
3.3. Responsibilities of Customs Sub-Departments of ICDs
or border gates other than the import border gates
- To comply with the provisions of Point 1.2, Section 1,
Part III of the Regulation promulgated together with the
Finance Minister’s Decision No. 53/2003/QD-BTC of April
16, 2003 on customs procedures for export and import goods
subject to border-gate transfer.
4. Export goods with procedures carried out at ICDs:
4.1. Responsibilities of ICD customs offices:
To comply with the provisions of Point 1.2, Section 2,
Part II of the Regulation promulgated together with the
Finance Minister’s Decision No. 53/2003/QD-BTC of April
16, 2003.
4.2. Responsibilities of export border-gate customs offices:
To comply with the provisions of Point 1.4, Section 1,
Part II of the Regulation promulgated together with the
Finance Minister’ Decision No. 53/2003/QD-BTC of April 16,
2003.
III. IMPLEMENTATION ORGANIZATION
This Circular takes effect 15 days after its publication
in the Official Gazette. In the course of implementation,
if any difficulties or problems arise, the concerned customs
units and enterprises should promptly report them to the
Ministry of Finance for study and additional guidance.
For the Minster of Finance
Vice Minister
TRUONG CHI TRUNG
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