Source: https://vanbanphapluat.co/69-2004-qd-btc
Timestamp: 2019-09-16 21:23:17
Document Index: 233143089

Matched Legal Cases: ['art 2', 'art 2', 'art 2', 'art 1', 'art 2', 'art 2']

﻿ Decision No. 69/2004/QD-BTC of August 24,2004 promulgating the regulation on customs procedures for goods processed under contracts with foreign traders
Quyết định 69/2004/QD-BTC
Decision No. 69/2004/QD-BTC of August 24,2004 promulgating the regulation on customs procedures for goods processed under contracts with foreign traders
Decision No. 69/2004/QD-BTC of August 24,2004 promulgating the regulation on customs procedures for goods processed under contracts with foreign traders đã được thay thế bởi Circular No. 116/2008/TT-BTC of December 4, 2008, guiding customs procedures for goods processed for foreign traders. và được áp dụng kể từ ngày 08/01/2009.
Nội dung toàn văn Decision No. 69/2004/QD-BTC of August 24,2004 promulgating the regulation on customs procedures for goods processed under contracts with foreign traders
No. 69/2004/QD-BTC
Hanoi, August 24,2004
PROMULGATING THE REGULATION ON CUSTOMS PROCEDURES FOR GOODS PROCESSED UNDER CONTRACTS WITH FOREIGN TRADERS
Pursuant to Customs Law No. 29/2001/QH10 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 the Customs Law's articles on customs procedures, the customs inspection and supervision regime;
Pursuant to the Government's Decree No. 57/1998/ND-CP of July 31, 1998 detailing the implementation of the Commercial Law's provisions on activities of export, import, processing and goods purchase and sale agency for foreign countries, and Decree No. 44/2001/ND-CP of August 2, 2001 amending and supplementing Decree No. 57/1998/ND-CP;
a/ The Regulation on customs procedures for goods processed under contracts with foreign traders;
b/ The declaration forms of intermediary processed goods, coded HQ/2004-GCCT;
c/ Forms No. 01/HQ-GC 02/HQ-GC 03/HQ-GC 04/HQ-GC 05/HQ-GC 06/HQ-GC 07/HQ-GC 08/HQ-GC 09/HQ-GC 10/HQ-GC and 11/HQ-GC.
Article 2.- This Decision takes effect 15 days after its publication in the Official Gazette. To annul the General Department of Customs' Circular No. 07/2000/TT-TCHQ of November 2, 2000 and the relevant guiding documents.
Article 3.- The General Director of Customs and the heads of the units under the Finance Ministry and the concerned organizations and individuals shall have to implement this Decision.
ON CUSTOMS PROCEDURES FOR GOODS PROCESSED UNDER CONTRACTS WITH FOREIGN TRADERS
(Promulgated together with the Finance Minister's Decision No. 69/2004/QD-BTC of August 24, 2004)
1. This Regulation shall apply to carrying out of the customs procedures for goods processed under contracts with foreign traders by the following subjects:
- Vietnamese enterprises established and making business registration under the State Enterprises Law and the Enterprises Law;
- Foreign-invested enterprises established under the Law on Foreign Investment in Vietnam;
- Cooperatives established and making business registration under the Cooperatives Law;
- Individual business households making business registration under the Government's Decree No. 109/2004/ND-CP of April 2, 2004.
These subjects are hereinafter referred collectively to as enterprises.
2. Interpretation of terms:
In this Regulation, the following terms and phrases are construed as follows:
- Directors of enterprises: For Vietnamese enterprises, foreign-invested enterprises, they are directors (general directors) or lawful representatives at law of such enterprises; for cooperatives, they are cooperatives' managers; for individual business households, they are individuals or representatives of such households named in their business registration certificates.
- Processing raw materials: including raw materials, auxiliary materials and materials for processing.
- Processing scraps: including those scraps discarded from processing raw materials; rented or borrowed machinery and equipment in service of processing, which are damaged, can no longer be used and must be discarded as scraps.
3. Customs procedures for processing contracts (reception of contracts, registration of norms, carrying out of customs procedures for each export or import goods lot, liquidation of contracts) shall be carried out at a customs sub-department under the Customs Department of a province or centrally-run city where the production establishment currently performing the processing contract is located or where the enterprise is headquartered (the head office of the enterprise or the office of the enterprise's branch established according to law provisions). In cases where no customs organization exists in such locality, the enterprise may choose a customs unit most convenient for carrying out the customs procedures.
4. All export and import goods of processing contracts must go through customs procedures, be subject to the customs inspection and supervision, and liable to customs fee as prescribed by law.
Depending on specific conditions of each processing contract, enterprises may choose the mode of registering declarations one by one for each export or import goods lot or the mode of registering declarations simultaneously at a time for carrying out the customs procedures for importing raw materials, exporting products for both processing contracts and their annexes.
5. In cases where Vietnamese enterprises sign contracts for processing for foreign traders but do not directly perform the processing and hire other Vietnamese enterprise to process (sub-processing), the enterprises signing processing contracts with foreign traders shall carry out the procedures for export, import or liquidation of processing contracts with the customs offices and take responsibility before law for the performance of such processing contracts. Goods consigned among enterprises on the Vietnamese side shall not be subject to the customs procedures.
6. Processing contracts already concluded by the parties in writing (via telegraph, telex, fax, e-mail and other electronic communication modes, which shall also be considered writing form) with contents prescribed in Article 12 of the Government's Decree No. 57/1998/ND-CP of July 31, 1998 shall serve as basis for the customs offices to carry out procedures for export and import, and monitor the export and import related to the processing contracts.
All modifications, supplements and adjustments to clauses of processing contracts (including change or adjustment of norms) must be effected through the signing of contract annexes which must be submitted to the customs offices before or at the time when enterprises carry out procedures for exporting or importing the first goods lot under such contract annexes.
7. Surplus raw materials; discarded materials and defective products; rented or borrowed machinery and equipment shall, after the termination of processing contracts, be handled according to the agreements stated in such processing contracts in compliance with law provisions.
Handling modes: Re-export; purchase or sale by mode of on-spot export or import; donation; destruction; or transfer to other processing contracts. Customs procedures therefor shall comply with the provisions of Point 1.3, Section VIII, Part 2 of this Regulation.
8. Use and consumption norms (hereinafter referred collectively to as norms), wastage rates of raw materials shall be agreed upon by the parties in the processing contracts according to the provisions of Article 13 of the Government's Decree No.57/1998/ND-CP of July 31, 1998. If processing contracts do not prescribe the wastage rates of raw materials, such processing contracts shall be deemed to have the raw materials' wastage rate of 0%.
Norms and wastage rates of raw materials registered by enterprises with the customs offices (according to form 10/HQ-GC) must be the actual ones experienced by enterprises. If the norms and wastage rates of raw materials agreed upon in the processing contracts are higher than the actual ones, enterprises must register such actual norms and wastage rates.
The time of registration of norms and wastage rates of raw materials of goods items is before or coincides the time when procedures are carried out for exporting (for cases of processing for foreign traders) or importing (for cases of ordering the processing in foreign countries) the first goods lot of such goods items.
Norms and wastage rates of raw materials already registered by enterprises with customs offices at either of the above-said times shall serve as norms and wastage rate for processing contract liquidation.
9. Inspection of norms:
9.1. Inspection regime and objects:
9.1.1. Inspection of norms shall be conducted for all goods items in one of the following cases:
9.1.1.1. Enterprises perform processing contracts for the first time.
9.1.1.2. Enterprises are detected having committed norm-related violations:
- Enterprises have committed acts of norm fraudulence;
- Enterprises are detected having imported goods in excess of those stated in their customs declarations, for import goods; or having exported goods in deficit as compared to their customs declarations, for export goods.
9.1.1.3. Customs offices have grounds to doubt that the norms registered by enterprises with them are inaccurate and untruthful;
9.1.1.4. Enterprises fail to well observe the regime of management and use of invoices and vouchers (as notified by the local Tax Departments).
After 12 months, if enterprises do not relapse into violation (for the cases mentioned at Point 9.1.1.2) or are notified by the local Tax Departments that they have well observed the regime of management and use of invoices and vouchers (for the cases mentioned at Point 9.1.1.4), they may shift to apply the inspection regime prescribed at Point 9.1.2 below.
9.1.2. Probability inspection: For other cases, the customs office shall conduct the probability inspection of norms when necessary. If violations are detected, they shall shift to the regime of inspection of all goods items as prescribed at Point 9.1.1 above.
9.2. Inspection measures:
The General Department of Customs shall guide the norm inspection measures.
10. The liquidation of processing contracts or processing contract annexes must be completed within 90 days after the termination thereof (except for the cases prescribed at Point 10.4 below). More concretely as follows:
10.1. Within 45 days after the termination of processing contracts, processing enterprises shall have to submit complete dossiers for contract liquidation according to the provisions of Section VIII, Part 2 of this Regulation (including the plans on disposal of surplus raw materials, temporarily imported machinery and equipment, discarded materials and defective products) to the customs offices.
Processing contracts of a term of over 01 year should be split into small annexes with the implementation duration of no more than one year each. The time limit for submitting liquidation dossiers of processing contract annexes shall be the same as the time limit for submitting liquidation dossiers of processing contracts.
10.2. Within 15 days after enterprises submit complete liquidation dossiers, the customs sub-departments managing processing contracts must complete the inspection and comparison of liquidation dossiers.
10.3. Within 30 days after customs offices complete the inspection and comparison of liquidation dossiers, enterprises shall have to carry out the customs procedures for disposing surplus raw materials; temporarily imported machinery and equipment; discarded materials and defective products (if any) according to the provisions of Point 1.3, Section VIII, Part 2 of this Regulation.
10.4. In some special cases, the time limit prescribed at Points 10.1 and 10.3 shall be extended but the total extension duration must not exceed 30 days. Such extension shall be considered and decided by the directors of the provincial/municipal Customs Departments.
10.5. The customs sub-departments managing the processing contracts must organize the monitoring of the liquidation of processing contracts/processing contract annexes. If enterprises violate the time limit prescribed at Point 10.1 or Point 10.3 above, the customs sub-departments shall make written records on administrative violations in the State management over customs and issue sanctioning decisions. The sanctioning decisions must contain provisions requesting enterprises to complete the liquidation of processing contracts within the time limit prescribed for executing the sanctioning decisions. Past the time limit for executing decisions on sanctioning administrative violations, if enterprises still fail to complete the liquidation, they shall be handled as follows:
10.5.1. If raw materials, borrowed machinery and equipment, discarded materials and defective products are not on the list of goods banned from import or temporarily suspended from import, immediately after the time limit for executing administrative violation-sanctioning decisions expires, the customs sub-departments managing the processing contracts shall base themselves on import declarations kept at the customs offices (for cases of failure to submit liquidation dossiers) or results of liquidation comparison (for cases where enterprises have already submitted liquidation dossiers but violated the provisions of Point 10.3 above) to temporarily calculate import tax and issue tax notices to enterprises. Within 30 days after the tax notices are issued, if enterprises still fail to conduct the liquidation of processing contracts/contract annexes, the coercive measures regarding the customs procedures for importing (including cases of import for trading purposes) the subsequent goods lots of enterprises shall be applied.
10.5.2. If raw materials, borrowed machinery and equipment, discarded materials and defective products are on the list of goods banned from import or temporarily suspended from import, the directors of the provincial/municipal Customs Departments managing the processing contracts shall request in writing the enterprises to conduct liquidation and re-export their in-stock goods. Within 30 days after receiving such written requests, if enterprises still fail to do so, they shall be handled according to the provisions of Clause 4, Article 34 of the Government's Decree No. 138/2004/ND-CP of June 17, 2004 on sanctioning of administrative violations in the customs domains.
11. The customs procedures for import of machinery and equipment rented or borrowed in service of processing; import of sample goods for processing; import of processed products for re-processing; re-export of imported raw materials shall be carried out as follows:
11.1. The customs procedures for machinery and equipment borrowed in service of processing shall be carried out as for goods temporarily imported for re-export within the time limit prescribed in Article 33 of the Customs Law.
11.2. The customs procedures for rented machinery and equipment shall comply with the legal document guiding the implementation of the Regulation on renting of machinery and equipment of foreign countries, promulgated together with the Trade Minister's Decision No. 1447/1999/QD-BTM of December 10, 1999.
11.3. The customs procedures for machinery, equipment, supplies and accessories lent or supplied by the processees for performance of processing contracts but are not exempt from tax shall be carried out as for goods imported for trading.
11.4. The customs procedures for sample goods exported or imported for use as models for processing shall be carried out as for non-commercial goods (with the use of non-commercial declaration form HQ/2002/PMD promulgated together with Decision No. 1473/QD-TCHQ of May 24, 2002 of the General Director of Customs).
Sample goods for use as models for processing must satisfy the following conditions: Appearance of such goods can only be used as models for processing and have no commercial value; voucher sets of goods lots are vouchers for sample goods. For each imported sample goods item, only five units are permitted to be imported.
11.5. The customs procedures for cases of re-export of imported raw materials in the course of performance of processing contracts at requests of processees shall be carried out as for re-export of surplus raw materials after the termination of processing contracts.
11.6. The customs procedures for processed products re-imported for re-processing shall comply with the separate documents prescribing the customs procedures for returned export goods.
CUSTOMS PROCEDURES FOR GOODS PROCESSED FOR FOREIGN TRADERS
I. PROCEDURES FOR RECEIVING PROCESSING CONTRACTS
At least one day before filling in the procedures for importing the first goods lot of a processing contract, enterprises shall submit and produce customs dossiers for customs offices to carry out the procedures for receiving the contract.
The customs dossier comprises:
- The processing contract and enclosed contract annexes (if any): one original and one translation (if the contract is made in a foreign language);
- The business registration certificate or investment license for foreign-invested enterprises (if procedures are carried out for first-time reception): one photocopy;
- The certificate of registration of export and import business code: one photocopy;
- The Trade Ministry's permit, if the to be-processed goods are on the list of goods banned by the Vietnamese State from export or import and temporarily suspended from export or import; or permit of a specialized agency, if the to be-processed goods require such a permit according to the documents guiding the specialized export and import management: one photocopy to be submitted and the original to be produced;
The director of the enterprise or person authorized by him/her shall sign for certification, affix seal and be held responsible before law for the translations and photocopies mentioned above and hereinafter.
2. Tasks of customs officers when receiving contracts:
2.1. To check the completeness and validity of dossiers as prescribed.
2.2. To compare contents of processing contracts with the provisions of Article 12 of Decree No. 57/1998/ND-CP of July 31, 1998.
2.3. To inscribe date (day, month, year) of reception; give their signatures and full names; affix seals of customs sub-departments (according to form 02 in the Appendix to Decision No. 1200/2001/QD-TCHQ of November 23, 2001) on the contracts and other papers enclosed therewith; make entries to reception book and monitor performance of processing contracts.
The books for reception and monitoring the performance of processing contracts contain the following indexes: ordinal numbers; names and addresses of enterprises; full names, addresses and serial numbers of identity cards of enterprises' directors; serial numbers of processing contracts, date of signing contracts; processees (names and addresses); to be-processed goods items; contract terms; date of submission of liquidation dossiers and date of completion of liquidation.
2.4. To keep originals and translations of contracts and contract annexes (if any) enclosed therewith and photocopies of other papers for monitoring; and return the other papers to goods owners.
2.5. To load into computers data of contracts/contract annexes according to the criteria available in computers.
II. PROCEDURES FOR IMPORTING RAW MATERIALS
1. Customs dossiers when carrying out the procedures for importing each goods lot:
1.1. Papers which must be submitted:
- Declaration of import goods: two originals;
- Bill of lading: one copy of the original or surrendered version or the original of the bill of lading inscribed with word "copy";
- Commercial invoice: one original;
- Detailed list of goods (if packing materials are not homogenous): one original and one photocopy.
1.2. Papers which must be additionally submitted:
- Written registration for quarantine (for goods requiring quarantine): one original;
- The Trade Ministry's permit, if imported raw materials are on the list of goods banned from import, temporarily suspended from import or imported under the Trade Ministry's permit: one photocopy;
- The specialized management agency's permit, if imported raw materials are goods which, according to the separate regulations on processed goods, require specialized management agency's permit: one photocopy.
1.3. Papers which must be produced:
Permits mentioned at Point 1.2. above: one original for customs offices to issue cards for monitoring reconciliation (for import of the first raw materials lot of a contract) or one original enclosed with reconciliation-monitoring cards (for cases where such cards have already been issued by customs offices).
2. The customs procedures for importing lots of processing raw materials shall be carried out as for goods imported under purchase and sale contracts prescribed in Decision No. 56/2003/QD-BTC of April 16, 2003, but without the step of tax calculation inspection. Besides, the followings must be additionally performed:
2.1. For customs officers:
2.1.1. Upon registration of declarations: Customs officers performing this task must fully inscribe the serial numbers and date of declarations in the declarations list made according to form 08/HQ-GC Such list shall be kept at customs offices for comparison with lists of enterprises when liquidation procedures are carried out.
2.1.2. Upon the inspection of actual state of goods: Goods inspectors must take samples of principal raw materials for keeping to the witness of goods owners (except for cases where goods samples, cannot be taken or kept, due to the goods' nature). Goods inspectors must inscribe fully and accurately the criteria in sampling cards according to form 07/HQ-GC and affix customs seals on kept samples together with their sampling cards; and give certification that samples of raw materials have been taken (clearly stating the categories of sampled raw materials) in the customs declarations; then hand over samples of raw materials to enterprises for preservation.
Such sampling shall also apply to goods lots exempt from the actual goods inspection.
2.2. For enterprises:
- To preserve raw materials' samples till the liquidation of processing contracts;
- To produce such raw materials' samples to customs offices upon the inspection of export processed products or in some cases where customs offices so request;
3. The customs procedures for import goods lots transferred from a border-gate to another must go through actual goods inspection at the import border-gates and the import goods lots exempt from inspection shall comply with the provisions of Decision No. 53/2003/QD-BTC of April 16, 2003 and Decision No. 145/2003/QD-BTC of September 12, 2003. Besides, the followings must be additionally performed:
3.1. For customs sub-departments managing processing contracts: The provisions of Point 2.1.1 above shall apply. Directors of customs sub-departments shall decide which raw materials need to be sampled (also applicable to goods lots exempt from actual goods inspection).
3.2. For customs sub-departments of import border-gates: They shall take samples of raw materials under decisions of customs sub-departments managing the processing contracts; make sampling cards, seal up and hand over samples to enterprises for preservation according to the provisions of Point 2.1.2 above.
3.3. For enterprises: The provisions of Point 2.2. above shall apply.
4. For customs sub-departments applying information technology to the management of processed goods:
- Upon registering declarations, they must load into computers figures of declarations according to the criteria available in computers or in comparison with the figures transmitted by enterprises;
- After obtaining the goods inspection results, they must load into computers the actual import figures.
5. The customs procedures for processing contracts or annexes thereof involving the application of the mode of single registration of declarations shall comply with the legal documents on single registration of declarations.
6. The customs procedures for raw materials imported by mode of on-spot import shall comply with the Finance Ministry's Decision No. 153/2002/QD-BTC of December 17, 2002.
7. The customs procedures for finished products supplied by the processees for being affixed on or packed together with processed products into complete goods items for export to foreign countries shall be carried out as for processing raw materials, if the following conditions are met:
- Names of finished products and purposes of supply thereof for affixture on or packing together with processed products into complete goods items for export to foreign countries must be clearly stated in processing contracts or supplementary annexes thereof;
- The list of use norms of raw materials for processed products must contain norms of such finished products.
III. CUSTOMS PROCEDURES FOR RAW MATERIALS SUPPLIED BY PROCESSORS THEMSELVES FOR PROCESSING CONTRACTS
1. For cases where supplied raw materials are purchased by enterprises in the Vietnamese market:
1.1. Raw materials supplied by processors must be agreed upon in processing contracts or contract annexes in terms of names, norms, wastage rates, volumes, unit prices, payment modes and deadlines.
1.2. When purchasing raw materials for supply, enterprises shall not have to carry out customs procedures but have to ask for permits of competent agencies if supplied raw materials are on the list of export goods requiring permits.
1.3. When carrying out procedures for exporting processed products, enterprises must clearly state the names, norms, actual wastage rates, consumed volumes of supplied raw materials corresponding to export products for calculation of export tax thereon (if any) and the customs offices shall make reconciliation into permits (if supplied raw materials are on the list of export goods requiring permits of competent agencies).
If at the time of product export, enterprises fail to make declaration strictly according to this Regulation, the supplied raw materials shall not be included in the liquidation of processing contracts. For cases where supplied raw materials are on the list of export goods requiring permits of competent agencies, if enterprises, when carrying out procedures for exporting their products, fail to make declaration or make declaration but cannot produce the permits, they shall, depending on the seriousness of their violations, be handled according to law provisions.
2. For cases where raw materials are directly purchased by enterprises from foreign countries for supply for processing contracts:
2.1. The supply conditions shall comply with Point 1.1. above.
2.2. The customs procedures:
- The procedures for importing raw materials shall be carried out as for import thereof for exports production.
- When carrying out the procedures for export of processed products, enterprises must clearly state the names; used volumes; norms and actual wastage rates; serial numbers and dates of import declarations of raw materials imported for exports production and already used for production of export processed goods lots.
- Liquidation of import declarations of raw materials which are imported for production of export goods; export declarations are processing export declarations; norms of raw materials are norms of processing contracts; export contracts are processing contracts.
3. When liquidating processing contracts or processing contract annexes, enterprises must enumerate all raw materials already supplied for such processing contracts/processing contract annexes into the lists made according to form 04/HQ-GC.
IV. PROCEDURES FOR EXPORTING PROCESSED PRODUCTS:
1. Customs dossiers:
1.1. Papers which must be submitted
- Export declaration: two originals;
- Detailed list of goods of export goods lot: two originals;
- Table of norms of each goods item included in export goods lot (for norms of goods items not yet registered with the customs offices): two originals;
- Declaration of raw materials supplied by enterprises themselves (if any) corresponding to the volume of processed products stated in the export declaration (form 11/HQ-GC): two originals.
- Permits of competent agencies if the processees supply raw materials on the list of export goods requiring permits: one photocopy.
Permits mentioned at Point 1.2 above: one original for comparison with the photocopy submitted upon the issuance of reconciliation-monitoring cards, or one original enclosed with reconciliation-monitoring cards (if such cards have been granted by customs offices).
2. The customs procedures for exporting processed products shall be carried out as for goods exported under purchase and sale contracts prescribed in Decision No. 56/2003/QD-BTC of April 16, 2003, but without the step of tax calculation inspection (except where products are processed from self-supplied raw materials purchased in the Vietnamese market, and export tax must be imposed on such raw materials). Besides, the followings must be additionally performed:
- Upon the registration of export declarations, customs officers registering declarations must inspect the registration of norms for goods items stated in export declarations (for goods items without registered norms, enterprises shall be requested to submit tables of norms for registration); then inscribe serial numbers and dates of declarations in the export declarations list (according to form 09/HQ-GC) like when registering import declarations.
- For export goods lots decided to be subject to actual goods inspection, they shall, when conducting the inspection, have to compare the kept samples of principal raw materials with the raw materials constituting the products, and compare the table of norms with the actually exported products.
2.2. Obligations of enterprises:
- To produce the kept samples of raw materials and the tables of norms already registered with customs offices for comparison;
- For export goods lots exempt from actual goods inspection, or for cases where samples of raw materials cannot be taken or raw materials are transformed in production process (for example, woolen fiber must be bleached and dyed before weaving), where customs offices cannot make the comparison, enterprises shall take responsibility for the use of right imported raw materials of processing contracts.
3. For customs sub-departments applying information technology to the management of processed goods:
- Upon registering declarations, they must load into computers figures of declarations according to the criteria available in computers or check figures transmitted by enterprises;
- After obtaining the actual goods inspection results, they must load into computers the actual export figures.
4. The customs procedures for processing contracts or annexes thereof involving the application of the mode of single registration of declarations shall comply with the legal documents on single registration of declarations.
5. The customs procedures for lots of processed products exported by mode of border-gate transfer shall be carried out as for export goods transferred from one border-gate to another prescribed in Decision No. 53/2003/QD-BTC of April 16, 2003 and Decision No. 145/2003/QD-BTC of September 12, 2003.
For goods lots subject to the actual goods inspection at border-gates, enterprises shall produce the kept samples of raw materials and the tables of norms already registered with customs offices for comparison; border-gate customs sub-departments shall have to make the comparison of the kept samples of raw materials and the tables of norms according to the provisions of Point 2.1 above.
V. PROCEDURES FOR ON-SPOT EXPORT AND IMPORT OF PROCESSED PRODUCTS
1. The conditions for on-spot export and import shall comply with the provisions of Clause 11, Article 1 of the Government's Decree No. 44/2001/ND-CP of August 2, 2001 and Points 1.2 and 1.3, Part II of the Trade Ministry's Circular No. 20/2001/TT-BTM of August 17, 2001. Completely processed products imported on spot for direct consumption (not for use as production raw materials) shall strictly comply with the Regulation on goods labeling, promulgated together with the Prime Minister's Decision No. 178/1999/QD-TTg of August 30, 1999.
2. Customs procedures:
2.1. For processed products imported on spot for use as production raw materials:
- The customs declarations and customs procedures shall comply with the provisions of Points 4 and 5, Section I and Section III of the Regulation on customs procedures for goods exported, imported on spot, promulgated together with the Finance Ministry's Decision No. 153/2002/QD-BTC of December 17, 2002.
- The customs dossiers for on-spot export shall be the same as those for carrying out procedures for exporting processed products to foreign countries. The customs dossiers for on-spot import shall be the same as those for carrying out procedures for importing goods from foreign countries (excluding bills of lading).
2.2. For completely processed products imported on spot for direct consumption, the customs procedures shall be carried out at customs sub-departments managing the processing contracts with products for on-spot export. More concretely as follows:
2.2.1. Enterprises processing for foreign traders shall:
- Carry out procedures for registering on-spot export declarations as for export of processed products to foreign countries (using declaration form HQ/2002-XK promulgated together with Decision No. 1257/2001/QD-TCHQ of December 4, 2001).
- Produce goods to customs offices for inspection.
2.2.2. Importing enterprises shall carry out the procedures for registering on-spot import declarations (using declaration form HQ/2002-NK promulgated together with Decision No. 1257/2001/QD-TCHQ of December 4, 2001) and observe the policies on goods import and tax policies toward import goods in strict compliance with law provisions.
2.2.3. Customs sub-departments managing processing contracts shall:
- Register on-spot export declarations for processing enterprises as for the export of processed products to foreign countries;
- Register on-spot import declarations for importing enterprises as for lots of goods imported from foreign countries (customs dossiers do not require bills of lading);
- Conduct the actual goods inspection as for processed goods exported to foreign countries; then inscribe the goods inspection results in both the export declarations and the import declarations;
- Conduct the tax calculation inspection;
- Give certification of completion of customs procedures in both the export declarations and the import declarations;
- Give certification of actual export in the export declarations (inscribing serial numbers, dates and signs of corresponding import declarations, places of registration and places of delivery);
- Return the import declarations (kept by goods owners) to on-spot importing enterprises; and return the export declarations (kept by goods owners) to processing enterprises. The remaining dossiers shall be kept by customs sub-departments according to regulations.
VI. PROCEDURES FOR DELIVERING AND RECEIVING INTERMEDIARY PROCESSED PRODUCTS
1. Tasks of enterprises in delivering and receiving goods:
- On the basis of written designations by processees, enterprises delivering intermediary processed products (deliverers) and enterprises receiving intermediary processed products (receivers) shall organize by themselves the delivery and reception according to the steps prescribed at Point 3 below.
- The directors of the deliverers and the receivers shall be held responsible before law for delivering and receiving the right products as stated in declarations of intermediary processed products (hereinafter referred to as intermediary declarations).
- The directors of the deliverers shall take responsibility for the production of intermediary processed products from imported raw materials of processing contracts.
- If processing contracts turning out intermediary processed products (delivery processing contracts) and processing contracts using intermediary processed products as processing raw materials (reception processing contracts) are held by the same processing enterprise, such enterprise shall perform the tasks of both the deliverer and the receiver.
2. Intermediary declarations shall be used as vouchers for liquidation of processing contracts if they meet the following requirements:
2.1. For delivery processing contracts:
- The criteria in declarations must be fully declared without being erased and/or crossed out and accompanied with certifications, signatures and seals of four parties: the deliverer, the receiver, the customs office managing the delivery processing contracts (the deliverer's customs office), and the customs office managing the reception processing contracts (the receiver's customs office).
- The time for producing declarations to the deliverer's customs office for its certification thereon must be within the valid duration of the delivery processing contracts and within 15 days after the receiver's customs office gives signature for certification of customs procedure completion in such declarations.
2.2. For reception processing contracts:
- The criteria in declarations must be fully declared without being erased and/or crossed out and accompanied with certifications, signatures and seals of three parties (excluding the deliverer's customs office).
- The time for producing declarations to the receiver's customs office for its certification thereon must be within the valid duration of the reception processing contracts and within 15 days after the deliverer makes the intermediary declarations.
3. The process of customs procedures:
- The deliverer shall fully declare the criteria for declarations by goods deliverers, clearly stating the date, giving signature and affixing seal on the prescribed box in the four declarations (form HQ/2004-GCCT printed by the General Department of Customs).
- It shall deliver products enclosed with four declarations to the receiver.
- After fully receiving products and the four customs declarations already filled, signed and sealed by the deliverer, the receiver shall fully fill the criteria for goods receiver, clearly stating the date, giving signature and affixing seal on the prescribed box in the four declarations.
- It shall bring the customs dossiers consisting of four declarations, written designation by the processee and samples of intermediary processed products to the receiver's customs office for registration of declarations.
The receiver's customs office shall:
- Receive customs dossiers and samples of intermediary processed products.
- Carry out the registration of declarations; inscribe the serial numbers and dates of declarations in the import declarations list (form 08/HQ-GC); then make sampling cards and seal up goods samples according to regulations.
- Certify the customs procedure completion, give signatures and seals in the four declarations.
- Keep one declaration and the processee's written designation for goods reception; return three other declarations to the receiver; hand over goods samples already sealed up by the customs to the receiver for preservation and production to customs offices when carrying out procedures for exporting processed products or other cases where the customs offices so request.
The receiver shall keep one declaration and transfer two others to the deliverer.
Step 4: The deliverer, after receiving two customs declarations transferred by the receiver which contain declared contents, signatures and seals of the receiver and the receiver's customs office, shall bring them and the written designation for goods delivery to the deliverer's customs office for registration of declarations.
Step 5: The deliverer's customs office shall:
- Receive customs dossiers (consisting of two customs declarations with full declarations, signatures and seals of the deliverer, the receiver and the receiver's customs office; and the processee's written designation for goods delivery).
- Register declarations; fill the export declarations list (form 09/HQ-GC) according to regulations; certify the completion of customs procedures; and give signatures and seals in both declarations.
- Return to the deliverer one declaration; and keep one declaration and the written designation for goods delivery.
At the above-said steps, if the delivery processing contracts and reception processing contracts are managed by the same customs sub-department, such customs sub-department shall perform the tasks of both the deliverer's customs office and the receiver's customs office.
The procedures for forwarding intermediary processed products shall also apply to cases where delivery processing contracts and reception processing contracts have different processees.
VII. CUSTOMS PROCEDURES FOR PROCESSED PRODUCTS USED FOR PAYMENT OF PROCESSING REMUNERATIONS
Customs procedures for receiving processed products as payment of processing remunerations shall be the same as those prescribed for on-spot export or import of processed products in Section V above. The purchase and sale contracts shall be replaced by written agreements between the processees and processors on payment of processing remunerations with processed products.
Enterprises must fully observe the import goods management policies and tax policies for processed products used for payment of processing remunerations as for goods imported from foreign countries; comply with the provisions of the Regulation on labeling domestically circulated goods and export as well as import goods, promulgated together with the Prime Minister's Decision No. 178/1999/QD-TTg of August 30, 1999. Such processed products shall be included in the liquidation of processing contracts.
VIII. PROCEDURES FOR LIQUIDATING PROCESSING CONTRACTS
1. Procedural process of liquidation:
1.1. Enterprises submit liquidation dossiers (Step 1):
Each liquidation dossier comprises two sets of tables and forms to be submitted, enclosed with originals of customs declarations (kept by goods owners) to be produced, including:
- The sum-up table of imported raw materials (form 01/HQ-GC) enclosed with import declarations (including on-spot import declarations; declarations of reception of intermediary processed products; declarations of reception of raw materials transferred from other processing contracts), or single import declarations if the mode of registration of single declarations is applied.
- The sum-up table of export processed products (form 02/HQ-GC) enclosed with export declarations of products (including on-spot export declarations; declarations of delivery of intermediary processed products; declarations of transfer of raw materials to other processing contracts in the course of performance of processing contracts), or single export declarations if the mode of registration of single declarations is applied.
- The sum-up table of temporarily imported machinery and equipment (form 03/HQ-GC) enclosed with temporary import declarations of borrowed machinery and equipment; declarations of reception of machinery and equipment from other processing contracts (if any).
- The sum-up table of raw materials supplied by the processor (if any) (form 04/HQ-GC) enclosed with declared lists of supplied raw materials upon the export of products and purchase invoices or import declarations (if they are supplied from imported sources).
- The sum-up table of raw materials used for the production of export products (form 05/HQ-GC).
- The written liquidation of processing contract (form 06/HQ-GC).
Directors of enterprises shall give their signatures and affix seals (heads of individual business households shall give their signatures and inscribe their full names, as well as serial numbers and places of issuance of their identity cards) in tables and forms prescribed above and take responsibility before law for liquidation dossiers submitted to the customs offices.
1.2. Customs offices inspecting liquidation dossiers (Step 2) shall:
- Check the completeness and validity of liquidation dossiers;
- Compare serial numbers and dates of declarations listed by goods owners in liquidation dossiers with those listed by customs offices in tables 08/HQ-GC and 09/HQ-GC.
- Check and compare figures in declarations with figures declared by enterprises in liquidation dossiers.
- Check and compare other figures in the dossiers (for computerized liquidation of processed products, comparison shall be made between liquidation forms printed from computers with those submitted by enterprises).
- Certify checking and comparison results in the written liquidations of processing contracts (form 06/HQ-GC) and return to enterprises the already produced declarations.
- If detecting frauds in liquidation dossiers, make written records on such violations for handling according to law provisions. If detecting signs of frauds related to norms or other signs of frauds, report such to the heads of the sub-departments for transferring them to the post-customs clearance inspection sections.
- The time for checking and comparison shall comply with the provisions of Point 10, Part I of this Regulation.
1.3. Handling of surplus raw materials, discarded materials, defective products, borrowed machinery and equipment (Step 3):
For processing contracts having surplus raw materials, discarded materials, defective products, borrowed machinery and equipment, the customs procedures shall be carried out according to one of the following modes:
1.3.1. The on-spot export/import mode, if such surplus raw materials, discarded materials, defective products, borrowed machinery and equipment are sold by the processees to Vietnamese enterprises after the processing contracts terminate.
1.3.1.1. The on-spot export/import conditions shall comply with the provisions of the Government's Decree No. 44/2001/ND-CP of August 2, 2001 and the Trade Ministry's guidance in Circular No. 20/2001/TT-BTM of August 17, 2001.
1.3.1.2. Customs procedures:
- Customs procedures shall comply with the provisions of Point 2.1, Section V above (in cases where the importing enterprises are concurrently the processors, only one copy of a customs declaration kept by goods owner and another copy kept by customs office are required).
For a processing contract split into many annexes for execution, box 43 of declaration form HQ/2002-TC shall be inscribed with the serial number and date of the annex having on-spot export goods.
- After completing the customs procedures, the customs sub-departments carrying out the on-spot export procedures shall photocopy declarations and keep such photocopies together with the dossiers of processing contracts according to current regulations; and return declarations (versions kept by goods owners) and the produced vouchers to enterprises.
- On-spot importing enterprises must pay taxes according to the provisions of the current tax laws as for goods imported from foreign countries.
1.3.2. Re-export to foreign countries: The customs procedures shall be carried out as for other re-export goods lots. Goods inspectors must compare re-exported raw materials with the kept raw material samples taken upon their import.
1.3.3. Transfer to other processing contracts as designated by processees:
- The procedures for transferring surplus raw materials, machinery and equipment to other processing contracts for further use shall comply with the provisions of Section VI above. The receiver's customs office shall compare the kept raw material samples taken upon their import with the transferred raw materials, and if they match, take new samples for contracts receiving raw materials (for raw materials requiring sampling, enterprises must not use them before the customs offices make the comparison of samples).
- If both processing contracts are performed by the same processing enterprise, such enterprise shall perform the tasks of both deliverer and receiver.
- If both processing contracts are managed by the same customs sub-department, such customs sub-department shall perform the tasks of both deliverer's customs office and the receiver's customs office.
- These procedures shall also apply to cases of transferring raw materials, borrowed machinery and equipment according to the processees' designations when delivery processing contracts are being performed, and to cases of different processees.
1.3.4. Donation:
1.3.4.1. The customs dossier shall comprise:
- Customs declaration form (non-commercial goods declaration form), clearly stating "goods are under processing contract No.... date.... processing enterprise...."
- The processee's written pledge of donation.
- The Trade Ministry's written consent if donated goods are on the list of goods banned from import, temporarily suspended from import or requiring the Trade Ministry's permits; the specialized agencies' permits if import goods require such permits.
1.3.4.2. The customs procedures and tax policy shall comply with regulations on donated goods. After completing procedures for a goods lot, the customs office shall duplicate the declaration and hand the duplicate to the processing enterprise (if the donee is not the processor), keep one photocopy of the declaration in the processing contract, and keep the declaration original (the version kept by customs) according to regulations, and return to the donee the declaration original (the version kept by goods owner).
1.3.5. Destruction of discarded materials and defective products if processees request the destruction thereof in Vietnam:
1.3.5.1. The destruction shall be conducted after the termination of processing contracts/annexes thereof or in the course of performance of processing contracts.
1.3.5.2. Before conducting the destruction, enterprises must ask for the Trade Ministry's permission if the discard materials and defective products to be destroyed are on the list of goods banned from import or goods imported with permits; and asks for permission of the environmental management agency if the destruction of discarded materials and defective products affects the environment. If the Trade Ministry or the environmental management agency does not permit the destruction thereof in Vietnam, enterprises must re-export them to the processees.
1.3.5.3. The customs procedures for supervising the destruction shall be as follows:
- Enterprises shall send to customs sub-departments managing processing contracts written notices of destruction time and place, enclosed with written agreements of processees and written approvals of the Trade Ministry (for cases where destruction requires the Trade Ministry's permission).
- The customs sub-departments managing processing contracts shall send two customs officers to supervise the destruction process.
- Enterprises shall organize by themselves the destruction and be answerable to the environmental management agency for the impact of the whole destruction process on the environment.
- Upon the completion of the destruction, the involved parties must make written records certifying the destruction in compliance with regulations. Such written records must be signed by directors and affixed with seals of enterprises having their materials or products destroyed; and contain full names and signatures of customs officers supervising the destruction and persons assigned by enterprises' directors to conduct the destruction.
1.4. Certification of completion of liquidation procedures (Step 4):
- After enterprises complete the above-prescribed step 3, the customs offices shall give certification of completion of liquidation procedures in both liquidation forms of processing contracts (form No. 06/HQ-GC) Certification must clearly state: surplus raw materials; borrowed machinery and equipment (if any) already transferred to which processing contracts/annexes thereof and under which declarations; or re-exported, domestically consumed or donated under which declarations; discarded materials and defective products already domestically consumed, donated or re-exported under which declarations or destroyed under which written records. Then, they shall affix stamps certifying the completion of liquidation procedures (stamp model No. 05 in the Appendix promulgated together with Decision No. 1200/2001/QD-TCHQ of November 23, 2001).
- They shall return one liquidation dossier set to enterprises and keep the other set.
2. Liquidation procedures when the method of certifying liquidation first and inspecting liquidation dossiers later is applied:
At customs sub-departments where the liquidation is currently conducted by the manual method, enterprises shall be classified. Enterprises falling into the subjects mentioned at Point 9.1.2, Part 1 of this Regulation and having gone through liquidation without any faults shall proceed with step 3 and step 4 right after completing step 1.
Within 30 days after enterprises submit complete liquidation dossiers as prescribed, liquidation sections of customs offices shall have to complete step 2 in liquidation dossiers kept at customs offices. If detecting violations, they shall make written records thereon and handle them according to law provisions.
3. Handling of cases where enterprises have been dissolved or ceased operation but still have unliquidated processing contracts:
3.1. For enterprises which have strictly complied with the regulations on procedures for dissolution but still have raw materials or machinery and equipment rented or borrowed for processing but not yet re-exported:
3.1.1. Customs sub-departments managing processing contracts shall regularly contact local tax departments and business registration agencies, use press channel and apply other measures to update information on dissolved enterprises.
3.1.2. They shall calculate taxes on surplus raw materials, rented and borrowed machinery and equipment (not on the list of goods banned from import) not yet re-exported for collection of tax arrears according to the provisions of the Finance Ministry's Circular No. 66/2002/TT-BTC of August 6, 2002 (if dissolved enterprises are State enterprises), the Government's Decree No. 24/2000/ND-CP of July 31, 2000 (if dissolved enterprises are foreign-invested enterprises), Article 112 of the Enterprise Law for other dissolved enterprises and Article 46 of the Cooperative Law for dissolution of cooperatives.
3.1.3. If enterprises undertaking to process banned goods fail to fully export them, they may request the liquidation boards or liquidation teams to do so. Where enterprises consume such goods without permission, they shall be handled according to the provisions of Point 3.2 below.
3.2. For enterprises dissolving themselves but failing to strictly comply with law provisions on the order and procedures for enterprise dissolution (without notices on enterprise dissolution, without dissolution decisions, etc.) and still having surplus raw materials and rented or borrowed machinery and equipment:
Depending on the nature and seriousness of their violations, persons committing violation acts shall be disciplined, administratively sanctioned or examined for penal liability according to law provisions.
Customs sub-departments managing processing contracts shall transfer dossiers to customs units performing the task of anti-smuggling investigation under the provincial/municipal Customs Departments for verification, investigation and handling (or transfer to competent authorities or functional agencies for handling) of violators according to law provisions.
3.3. If the above-said enterprises still have unliquidated processing contracts though in fact they have fully re-exported processed products, the customs sub-departments managing the processing contracts shall base themselves on the dossiers they keep to make the liquidation by themselves and take responsibility for such liquidation's figures.
CUSTOMS PROCEDURES FOR ORDERING GOODS PROCESSING OVERSEAS
I. PROCEDURES FOR RECEIVING PROCESSING CONTRACTS:
Before filling in the procedures for exporting the first goods lot of a processing contract, enterprises shall have to submit and produce dossiers to customs offices for carrying out the procedures for receiving contracts.
Dossiers to be submitted and produced include:
- The processing contract and enclosed annexes (if any): two originals;
- The business registration certificate or investment license: one photocopy;
- The export/import business code registration certificate: one photocopy;
- The permit of the Trade Ministry or the competent State agency (if the goods exported for performance of processing contracts and imported processed products are on the list of goods banned from export or import; temporarily suspended from export or import; exported or imported with permits of the Trade Ministry or specialized management agencies): one photocopy to be submitted, the original to be produced.
- The specialized management ministry's written certification that the processing stage ordered overseas cannot be performed in Vietnam or has been performed in Vietnam but with quality not up to the requirements: one photocopy to be submitted, the original to be produced.
2. Tasks of customs officers receiving processing contracts shall comply with Section I, Part 2 of this Regulation.
II. PROCEDURES FOR EXPORTING RAW MATERIALS:
1. Customs dossiers shall be the same as dossiers of export lots of processed products, but permits of competent agencies (if exported raw materials are on the list of goods banned from export, temporarily suspended from export or exported with permit of the Trade Ministry or the specialized management agency) must be additionally produced for reconciliation by customs offices.
2. The customs procedures shall comply with the procedural process for export of processed products, prescribed at Point 2, Section IV, Part 2 of this Regulation, only with taking of samples of raw materials instead of comparison of samples in the goods inspection.
III. PROCEDURES FOR IMPORTING PROCESSED PRODUCTS:
1. Customs dossiers shall be the same as dossiers for mode of import for trading purpose, with customs declarations registered according to the mode of import for processing.
2. The customs procedures shall comply with the procedural process for goods imported under purchase and sale contracts, prescribed in Decision No. 56/2003/QD-BTC of April 16, 2003.
When making customs declarations, if processed products are made from raw materials purchased from overseas, enterprises must clearly state the categories and volumes of raw materials purchased overseas in import goods lots to serve as basis for import tax calculation.
Upon actual goods inspection, samples of raw materials taken upon their export must be compared with raw materials constituting the products.
3. Tax policy shall comply with the regulations on taxes on products processed overseas.
IV. PROCEDURES FOR LIQUIDATING PROCESSING CONTRACTS:
Step 1: Enterprises submit liquidation dossiers, comprising:
- The sum-up list of export raw materials (two originals) enclosed with export declarations;
- The sum-up list of imported products (two originals) enclosed with import declarations;
- The sum-up list of raw materials used for production of imported processed products: two originals;
- The sum-up list of raw materials purchased overseas for production of imported processed products: two originals;
- The written liquidation of the processing contract: two originals.
Step 2: Customs offices check and compare liquidation dossiers:
This step shall be conducted as for processing for foreign countries.
Step 3: Calculation of export tax on processed products sold overseas and handling of surplus raw materials, machinery and equipment temporarily exported in service of processing. The handling of surplus raw materials and temporarily exported machinery and equipment shall be conducted as follows:
1. Re-import into Vietnam:
- For re-import into Vietnam of raw materials, machinery and equipment previous exported to foreign countries in service of processing, the procedural steps shall be carried out as for re-imported goods.
- For raw materials, machinery and equipment purchased overseas, the procedures shall be carried out as for goods imported under purchase and sale contracts.
2. Sale in foreign countries: For raw materials, machinery and equipment exported from Vietnam to foreign countries in service of processing and sold overseas, export tax shall be collected.
Step 4: Certification of completion of liquidation procedures:
This step shall be carried out as for completion of procedures for liquidating contracts on processing for foreign traders.
FOR FINANCE MINISTER
Thuộc tính Văn bản pháp luật 69/2004/QD-BTC
Số hiệu 69/2004/QD-BTC
Ngày ban hành 24/08/2004
Ngày hiệu lực 23/09/2004
Tình trạng hiệu lực Hết hiệu lực 08/01/2009
Download Văn bản pháp luật 69/2004/QD-BTC
Lược đồ Decision No. 69/2004/QD-BTC of August 24,2004 promulgating the regulation on customs procedures for goods processed under contracts with foreign traders
Circular No. 07/2000/TT-TCHQ of November 02, 2000 guiding the implementation of chapter iii of The Government’s Decree No. 57/1998/ND-CP of July 31, 1998 detailing the implementation of the commercial law regarding the goods import, export, processing, and sale - purchase agency activities with foreign countries
Circular No. 116/2008/TT-BTC of December 4, 2008, guiding customs procedures for goods processed for foreign traders.
Circular No. 20/2001/TT-BTM of August 17, 2001, guiding the implementation of The Government’s Decree No. 44/2001/ND-CP of August 2, 2001 which amends and supplements a number of articles of The Government’s Decree No. 57/1998/ND-CP of July 31, 1998 detailing the implementation of the commercial law regarding activities of goods export, import, processing and sale/purchase agency with foreign countries.
Circular No. 66/2002/TT-BTC of August 06, 2002 guiding the order, procedures and financial handling upon dissolution of state enterprises
Decision No. 153/2002/QD-BTC of the Ministry of Finance, promulgating the Regulations on customs procedures for on-spot export and import goods and on-spot export-import goods declaration form
Decision No. 53/2003/QD-BTC of April 16, 2003 promulgating the regulation on customs procedures for export and import goods subject to border-gate transfer
Decision No. 56/2003/QD-BTC of April 16, 2003, prescribing the customs dossiers and customs procedures-carrying out process applicable to export and import goods under sale and purchase contracts
Decree of Government No. 57/1998/ND-CP, promulgated by the Government, detailing the implementation of the commercial law regarding the goods import, export, processing, and sale and purchase agency activities with foreign countries
Decree no. 44/2001/ND-CP of August 02, 2001 amending and supplementing a number of articles of the government's decree no. 57/1998/nd-cp of july 31, 1998 detailing the implementation of the commercial law regarding activities of goods import, export, processing and sale/purchase agency with foreign countries
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
Văn bản liên quan Decision No. 69/2004/QD-BTC of August 24,2004 promulgating the regulation on customs procedures for goods processed under contracts with foreign traders
Nghị định 57/1998/ND-CP
Nghị định 44/2001/ND-CP
Nghị định 101/2001/ND-CP
Thông tư 66/2002/TT-BTC
Quyết định 153/2002/QD-BTC
Quyết định 53/2003/QD-BTC
Quyết định 56/2003/QD-BTC
Nghị định 109/2004/ND-CP
Quyết định 69/2004/QĐ-BTC
Ngày hiệu lực: 23/09/2004
Thông tư 116/2008/TT-BTC
Ngày hết hiệu lực: 29/09/2011
Văn bản gốc Decision No. 69/2004/QD-BTC of August 24,2004 promulgating the regulation on customs procedures for goods processed under contracts with foreign traders
Lịch sử hiệu lực Decision No. 69/2004/QD-BTC of August 24,2004 promulgating the regulation on customs procedures for goods processed under contracts with foreign traders
Được thay thế bởi Circular No. 116/2008/TT-BTC of December 4, 2008, guiding customs procedures for goods processed for foreign traders.