Vietnam legal Document page

MINISTRY Of fiNANCE      Socialist Republic of Vietnam
  No. 52 TC/TCT          Independence-freedom-Happiness
  htmlhtml                 htmlhtmlhtml-
                                  Hanoi, 15 June 1994.

CIRCULAR GUIDING THE SETTLEMENT Of fiNE fOR DELAY IN THE PAYMENT Of EXPORT AND IMPORT DUTIES

To implement the views directed by the Prime Minister in the document No.1209/KTTH dated 14 March, 1994 concerning the Settlement of fine for delay in the payment of export and import duties, the Ministry of finance guides in details the settlement of fin e for delay in the payment of export duty and import duty as follows :

• 1. Any establishments which have declaration forms for their exports, imports registered before 1 April, 1992 but are still in debt for the payment of export and import duties, the Customs office shall forced measures : to stop form implementing export an d import formalities and at the same time notify to the Ministry of Trade to suspend the granting of export, import license according to the spirit of the document No.188 TC/TG dated 12 October, 1992 of the Ministry of finance.

  Any establishments which have customs declaration forms for their exports, imports registered before 1 April 1992, if they completed to pay overdue amount of duties, the customs agencies of the provinces or cities shall settle the exemption from fine for them for delay in the payment of export and import duties

• 2.Any establishments which are still in debt for duties and fine for delay in the payment of overdue export duties and import duties of the customs declaration forms for exports and imports from 1 April downward, the customs office shall execute the settl ement of fine for delay in the payment and apply forced measure : to stop from implementing export and import formalities and at the same time notify to the Ministry of Trade to suspend the granting of export, import license according to the Decree No. 11 0-HDBT dated 31 March, 1992 of the Council of the Ministers (now is government) and the Decree No 54/CP dated 28 August , 1993 of the Government.

  The fine for delay in the payment of overdue export duty and import duty of the customs declaration forms for exports and imports from 1 April downward shall be settled as follows :

  • a. for the amount of fine for the delay in the payment of export and import duties rising from customs declaration forms registered from 1 April, 1992 to the time when the new rate of fine for delay in the payment is applied (1 September, 1993) if an esta blishment completed to pay overdue amount of duties, it shall be entitle to enjoy a reduction of sixty (60) percent of the amount of fine for delay in the payment of the above - mentioned customs declaration forms. The determination of reduction sixty percent of the fine for delay in the payments shall be implemented for each customs declaration form exports and imports.

    The customs office of the provinces and cities shall carry out the making of formalities for reduction of sixty (60) per cent of the amount of fine for the delay in the payment and at the same time request the establishment concerned to pay immediately f orty (40) per cent of the remaining amount of fine for delay in the payment to the State budget.

    for the establishments which are entitled to enjoy the reduction of sixty (60) per cent of the amount of fine for the delay in the payment of the about mentioned export and import duties, if they properly paid the whole (one hundred per cent) amount of fi ne for delay in the payment, the customs office of the provinces and cities shall determine the amount of fine to be paid by them for delay in the payment of export and import duty which will be forty (40) per cent. It the amount of fine of sixty (60) per cent to be reduced was already paid, the customs office shall deduct from the amount of fine or duties to be paid of the following period.

  • b. Reimbursement of duties shall be applied according to the law in force to the following cases :
    • - Goods are materials, raw materials imported for production of exports.

    • - Goods which are temporarily imported for re-export, goods which are temporarily exported for re-import.

      Any delay in the payment of duties shall be subjects to a fine for delay in the payment of duties according to the Law in force.

      Time for determination of fine for delay in the payment of export and import duties in these cases shall be from expiry date for the payment of duties according of official notification of the customs offices to the date on which finished products were re ally exported or re-export, re-import really take place concrete case shall be as follows :

    • - Goods which are materials, raw materials imported for production of exports exceeded ninety (90) days from the date on which the establishment official notification of the customs to the date on which finished products were really exported.

    • - Goods which are temporarily imported exceeded thirty (30) days from the date on which the establishment received official notification of the customs office of the date on which re-export really took place.

    • - Goods which are temporarily imported exceeded fifteen (15) days from the date on which the establishment received official notification of the customs office of the date on which re-export really took place.

      for the cases where the fine for delay in the payment of duties failed to accord with the above mentioned regulations, the customs office shall re-determine the amount of fine for delay in the payment of duties for the establishment.

  • c. The fine for delay in the payment of export and import duties shall not be applicable to the case which may be exempted from duties according to the concrete assigned by the Government or may not be liable to pay export and import duties according to t he law on export and import duties including :
    • - Goods which are temporarily exported for re-import, permitted by the State authorized body if re-import really takes place within fifteen (15) days, of payment of duties.

    • - Goods which are temporarily imported for re-export, permitted by the State authorized body if re-export really takes place within thirty (30) days of payment of duties.

    • - In the case where re-export of goods produced by imported material and raw materials really takes place within ninety (90) days of payment of duties.

    • - In the case of those establishment which fail to the exempted from duties or to pay the duties, the settlement of fine for delay in the payment of duties shall be in accordance with general regulations.

  • d. for the cases which are subject to the fine for delay in the payment of export and import duties according to initial notification concerning duties of the customs office by later due to objective causes (may be due to delay in delivery, contracts fail to be correct on quantity, quality, model trademarks etc.), they are subject to a re-determination of real amount of export and import duties to be paid, then the calculation of fine for delay in the payment of duties shall be made on the basis of real a mount of export and import duties to be paid which was re-determined.

• 3. for the lots of goods which were exported or imported prior to 1 September 1993 and completed he payment of overdue duties but fail to pay the fine for delay in the payment of duties, the Ministry of finance shall consider and settle the exemption from or reduction of fine for delay in the payment of duties applicable to each concrete case, such as :
  • a. The cases which are subject to reimbursement of export and import duties already paid (under the form of budget subsidized by the central to local budget or to the establishment concerned)

  • b. The establishment which really meet difficulties due to objective causes certified by the local Taxation office and requested by the People's Committee of the province, cities of Ministries which manage the establishment concerned like : newly set up u nits (as the result of merger or dissolution of former units) which have certain amount of debt for the payment of duties and for fine from former units ect.

The People's Committee of the provinces, cities, Ministries and the bodies at Ministerial level or under the Government shall direct their subordinate units to well implement the payment of debt concerning duties and fine for delay in the payment of expor t and import duties in accordance with regulations in force in order to avoid further debt concerning duties or fine.

The General Department of Customs shall direct the customs office of the provinces and cities to follow and ensure an united and close implementation of this circular and at the same time to urge those units which are still in debt of duties or fine to re pay in time to the State budget.

• for the Ministry of finance
• Vice Minister

• VU MONG GIAO
• (Signed)