General Department of Customs  Socialist Republic of Vietnam
        -----*-----           Independence-freedom-Happiness
      No: 89/TCHQ-QD               html----*html----

                                   Hanoi, August 02, 1994

DECISION Of THE HEAD Of GENERAL DEPARTMENT Of CUSTOMS ON PROMULGATION Of THE REGULATIONS Of CUSTOMS fORMALITIES ON THE GOODS PERMITTED TO BE IN TRANSIT

The Head of General Department of Customs

Pursuant to:

- The articles 12; 17 of the Decree-Law of Customs on 20 february, 1990.
- The articles 3; 4 of the Regulations of Customs formalities and fees promulgated under the Decree No. 171/HDBT dated 25 May, 1994 by the Council of Ministers (now the Government)
- The Decree 16-CP on 7 March, 1994 of the Government on functions, tasks and organization structure of the General Department of Customs.

On the proposal of the Head of the Customs Supervision and Management Department.

DECIDES

Article 1.

- To promulgate the Regulations of customs formalities on the imported goods permitted to be transited through border gates to cities or provinces for customs clearance under this Decision.

Article 2.

- This Decision shall come into force from the date of its signing.

Article 3.

- The Heads of relevant units under the General Department of Customs, director of the Customs school of Vietnam, Heads of Customs Departments in cities and provinces shall be responsible for implementing this Decision.

for the General Department of Customs
PHAN VAN DINH
(Signed)

General Department Socialist Republic of Vietnam of Custom Independence-freedom-Happiness

Hanoi, August 02, 1994

Mh3> REGULATIONS Of CUSTOMS fORMALITIES ON THE IMPORTED GOODS PERMITTED TO BE IN TRANSIT

(Promulgated under the Decision No.89/TCHQ-QD dated 02 August 1994 by the Head of General Department of Customs of Vietnam) I. General provisions

1. The goods mentioned here shall be understood as imported merchandise that do not undergo processing by border customs house and allowed to be transited inland for customs clearance.

2. The customs house of the area-destination shall only be entitled to perform customs clearance for the import-export businesses if those ones meet the requirements as follows:

- Head office based on the same area of the customs or head office based on the off-customs neighboring area.

- Place for customs clearance approved by the customs house.

3. The inland customs house shall be not allowed to carry-out customs clearance of imported goods at the area of border customs house, nor of import-export businesses belonging to area customs house based at.

4. The goods in transit as carried must be stuffed in containers with customs seals or marched by customs officers.

5. The goods in transit must be transported in right routes, timely reach right destinations as stipulated for customs clearance.

II. Procedures for the imported goods in transit :

1. Responsibilities of the owner of goods: The customs declaration and registration file.

a) The customs declaration shall be regarded as legal basis for the customs to carry out customs formalities. Hence, the declaring must be owner of goods, be a legal entity and responsible for his declaration. The customs declaration must be filled up com pletely with the description as follows:

- Name and mark of goods
- Quantity, weight, unit price, payment volume under the sale contract certified by Ministry of Trade (if the declaration is found untrue, the declaring shall be subject to penalties under the laws).

b) The registration file comprises:

- Declaration of imported goods
- Imported license
- Bill of lading (a copy)
- Sale contract (a copy)
- Approval of place for customs clearance
- Application for the transit of goods
- Detailed list of goods (if the imported goods in different kinds)

2. Responsibilities of the customs house-destination shall be:

- To check carefully the registration file, especially the declaration as likely under the import-export tariff to make an exact import tax calculation.
- In case of suspicion, to ask the owner of goods for explanation and supplement to the declaration.

If the file found to be in order, to register it

- To approve the application for the transit goods.
- To seal the file and send to the border customs house.

3. Responsibilities of the border customs house shall be:

* To check the registration file.

- If it found to be in order, to register it in the book specially designed for the imported goods in transit.
- To approve the application for transit of goods.
- To keep one copy of the file in archives.

* In case of any problem arise (wrong information on name, mark, specification... of goods, price unit, tax rate...), the two customs houses (border and inland) shall be responsible to settle. If the two concerned parties fail to do so, they must send a r eport on the matter by telex to the General Department of Customs for an on-time decision.

4. Responsibilities of the border gate customs office shall be:

- To accept the registration file, based on the decision of the border customs house to carry-out all necessary procedures to hand-over the goods.
- To note the number, weight, code and state of the entries
- Seal and allow the entries passing
- In cases of any physical suspicion on the goods arise or transportation not secured, the border gate customs office shall be responsible to draw up a statement, suspend the hand-over of entries and report to the border customs house for decision.

5. After taking over and carrying the goods to the designated place for customs clearance, the customs house-destination shall, under the Laws and customs legislation be responsible to clear it, collect import duties and let it through.

However, due to the features of the imported goods in transit (it undergo different control phases), the customs Houses must co-operate with other functional agencies such as anti-smuggling, inspection... to deal with the matter in a most effective way.

III. Treatment of violation :

- It should be noted that any action against the present regulations, depending on its extent of seriousness shall be subject to administrative penalties or to the criminal laws.

IV. Implementation provisions :

1. The present regulations shall come into force from the date of its signing.

2. The Head of Customs Supervision and Control Department, heads of relevant units under General Department of Customs, director of customs school of Vietnam, heads of Customs Department of cities and provinces shall be responsible to execute this Regulat ions.

for General Department of Customs
The Head of Gen.Department
PHAN VAN DINH