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 applies to all goods imported and exported such as goods of export processing enterprises (EPEs), goods processed for foreign party, goods imported, exported under import, export rights of foreign direct investment enterprises; except for goods sent by express mail, petrol, oil, liquefied petroleum gas exported, imported and goods sold tax-free shops (Clause 2 Article 1)

Compared with current provisions, there are some important changes in this Circular, including

- The exemption from submitting electronic customs declaration when making procedures for tax exemption, tax reduction, tax refund, tax cancellation settlement, tax deferral, tax payment in installments (Clause 1 Article 3)

- Consolidated enterprise, acquired enterprise, or divided, separated enterprise shall be still eligible for inheriting the (conditional) incentive for the 275-day time limit for tax payment that is applied to materials and supplies imported for manufacturing goods to be exported (Clause 2 Article 2)

- Enterprises may request customs authorities for carrying out customs procedure on days off, public holidays, and overtime (Article 4)

- Cases of via-bank payment for goods imported for manufacturing export that are accepted to defer tax payment shall comply with Clause 4 Appendix VII of this Circular (Article 42)

- Goods traded, circulated among EPEs, goods circulated within an EPE, goods delivered and dispatched by an EPC for warranty, repair, processing for which the customs declaration is also optional (Article 74)

- All customs declaration forms are replaced by the new ones

This Circular takes effect on April 01, 2015.

Point dd.2 Clause 1, Point dd Clause 4 Article 42, Clause 4, Clause 7, and Clause 8 Article 133, and Article 135 of this Circular shall come into force on the effective date of the Law No. 71/2014/QH13 on amendments to tax laws (January 01, 2015).

The determination of late payment interest on customs declarations registered before January 01, 2015 on which tax is paid from January 01, 2015 shall be complied with Article 133 of this Circular

This Circular is to annul the following circulars:

a) Circular No. 94/2014/TT-BTC dated July 17, 2014

b) Circular No. 22/2014/TT-BTC dated February 14, 2014

c) Circular No. 128/2013/TT-BTC dated September 10, 2013

d) Circular No. 196/2012/TT-BTC dated November 15, 2012

dd) Circular No. 186/2012/TT-BTC dated November 02, 2012

e) Circular No. 183/2012/TT-BTC dated October 25, 2012

g) Circular No. 15/2012/TT-BTC dated February 08, 2012 of

h) Circular No. 190/2011/TT-BTC dated December 20, 2011

i) Circular No. 45/2011/TT-BTC dated May 19, 2011

k) Circular No. 45/2007/TT-BTC dated May 07, 2007

l) Circular No. 13/2014/TT-BTC dated January 14, 2014

m) Circular No. 175/2013/TT-BTC dated November 29, 2013

n) Circular No. 237/2009/TT-BTC dated December 18, 2009

And guidelines for customs procedures, customs supervision and inspection, export tax, import tax, and tax administration of exported or imported goods provided by the Ministry of Finance that contravene this Circular