Circular No. 39/2018/TT-BTC dated April 20th, 2018 of the Ministry of Finance on amendments to Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance on customs procedures, customs supervision and inspection, export tax, import tax, and tax administration applied to exported and imported goods

This Circular is to amend, supplement to some important regulations relating to customs declaration procedures and policies for imports/exports. In particular:

- Application for prior determination of HS codes, origins and custom value is compulsory to be submitted online (Clause 2 Article 1).

- To supplement to the regulations on cases in which the prior determination of HS codes, origins and custom value is rejected (Clause 3 Article 1).

- To supplement many documents to be submitted in the customs dossier of exports and imports. Especially, commercial invoices of exports must be submitted similarly to imports (Clause 5 Article 1).

- To supplement the regulations on documents, dossiers of exports, imports which must be retained at enterprises (Clause 6 Article 1).

- Regarding customs declaration with regard to raw materials or supplies importer for processing, export production and export of processed products, products produced for export, it is required to clearly declare material codes and codes of the exported products (Clause 7 Article 1)

- On the export declaration, enterprises must specify the container number and reference number of the goods according to form No. 02 in Appendix II (Clause 7 Article 1).

- If a bill of lading is declared on more than one declaration or more than one bill of lading are declared on a single declaration or goods are imported without a bill of lading, the declarant shall follow instructions in form 01 of Appendix II (Clause 7 Article 1).

- To supplement cases in which a customs declaration is cancelled such as: goods of which license is not available when the declaration is registered; goods fail to meet the regulations on specialized management and inspection and must be re-exported, destroyed (Clause 11 Article 1).

- To supplement cases in which declared value of exports or imports will be rejected (Clause 14 Article 1).

- To supplement the requirement to submit the notification of processing contracts and appendices before exporting or importing raw materials, supplies, machinery or equipment serving execution of a processing contract to the supervisory customs authority where the production establishment is notified (Clause 36 Article 1).

- To supplement the requirement to submit final accounts of exported materials used for manufacture of goods outward processing or at export processing companies (Clause 47 Article 1)

This Circular takes effect from June 5th, 2018.