DECISION

PROMULGATING THE PROCESS OF CUSTOMS PROCEDURES, CUSTOMS INSPECTIONS AND CUSTOMS SUPERVIONS APPLICABLE TO GOODS OF FOREIGNERS PURCHASED IN VIETNAM AND TAKEN ALONG WHEN DEPARTING FROM NOI BAI AIRPORT AND TAN SON NHAT AIRPORT

THE DIRECTOR OF THE GENERAL DEPARTMENT OF CUSTOMS

Pursuant to the Law on Value-added tax No. 13/2008/QH12 on June 03, 2008; the Law on Customs No. 29/2001/QH10 on June 29, 2001, the Law No. 42/2005/QH11 on June 14, 2005 amending and supplementing a number of articles of the Law on Customs; the Law on Tax administration No. 78/2006/QH10 on November 29, 2006 and their guiding documents;

Pursuant to the Prime Minister’s Decision No. 02/2010/QĐ-TTg on January 15, 2010 defining the functions, tasks, powers and organizational structure of the General Department of Customs affiliated to the Ministry of Finance;

Pursuant to the Prime Minister’s Decision No. 05/2012/QĐ-TTg on January 19, 2012 on the pilot VAT refund applicable to goods of foreigners purchased in Vietnam and taken along when departing from Noi Bai airport and Tan Son Nhat airport;

Pursuant to the Circular No. 58/2012/TT-BTC on April 12, 2012 of the Ministry of Finance guiding the implementation of the Prime Minister’s Decision No. 05/2012/QĐ-TTg on January 19, 2012.

Pursuant to the Decision No. 1317/QĐ-BTC on May 28, 2012 of the Ministry of Finance on the revision of the Circular No. 58/2012/TT-BTC;

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DECIDES:

Article 1. Promulgating together with this Decision the Process of customs procedures, customs inspections and customs supervisions applicable to goods of foreigners purchased in Vietnam and taken along when departing from Noi Bai international airport and Tan Son Nhat international airport as prescribed in Prime Minister’s Decision No. 05/2012/QĐ-TTg on January 19, 2012, the Ministry of Finance’s Circular No. 58/2012/TT-BTC on April 12, 2012 of the Ministry of Finance, and the Ministry of Finance’s Decision No. 1317/QĐ-BTC on May 28, 2012.

Article 2. This Decision takes effect on July 01, 2012.

Article 3. The Director of the Department of export tax rate, the Director of the Department of management and supervision, the Director of the Customs Department of Hanoi, the Directors of the Customs Department of Ho Chi Minh city and Heads of relevant units affiliated to the General Department of Customs are responsible for the implementation of this Decision.

FOR THE DIRECTOR

DEPUTY DIRECTOR

Hoang Viet Cuong

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PROCESS

OF CUSTOMS PROCEDURES, CUSTOMS INSPECTIONS AND CUSTOMS SUPERVIONS APPLICABLE TO GOODS OF FOREIGNERS PURCHASED IN VIETNAM AND TAKEN ALONG WHEN DEPARTING FROM NOI BAI INTERNATIONAL AIRPORT  AND TAN SON NHAT INTERNATIONAL AIRPORT

(promulgated together with the Decision No. 1214/QĐ-TCHQ on June 15, 2012 of the Director of the General Department of Customs)

SECTION 1. GENERAL PROVISIONS

1. This Process specify the order and of tasks to be done of the customs when carrying out customs procedures, customs inspections and customs supervisions of the dossiers and goods of foreigners purchased in Vietnam and taken along when departing from Noi Bai international airport and Tan Son Nhat international airport as prescribed in Prime Minister’s Decision No. 05/2012/QĐ-TTg on January 19, 2012 on the pilot VAT refund applicable to goods of foreigners purchased in Vietnam taken along when departing from Noi Bai international airport and Tan Son Nhat international airport (hereinafter referred to as the Decision No. 05/2012/QĐ-TTg), the Ministry of Finance’s Circular No. 58/2012/TT-BTC on April 12, 2012 guiding the implementation of the Decision No. 05/2012/QĐ-TTg (hereinafter referred to as the Circular No. 58/2012/TT-BTC), and the Ministry of Finance’s Decision No. 1317/QĐ-BTC on May 28, 2012 on the revision of the Circular No. 58/2012/TT-BTC (hereinafter referred to as the Decision No. 1317/QĐ-BTC).

2. The customs officers must carry out customs procedures, customs inspections and customs supervisions of the dossiers and goods of foreigners purchased in Vietnam and taken along when departing from Noi Bai international airport and Tan Son Nhat international airport in accordance with the Decision No. 05/2012/QĐ-TTg, the Circular No. 58/2012/TT-BTC, the Decision No. 1317/QĐ-BTC, and this Process.

3. The customs shall carry out the inspection of tax refund dossiers and goods requested for VAT refund at the following places:

a) For receipts being tax refund declaration sheets of checked luggage, the customs shall check the tax refund dossier, and check the goods at the inspection counter prior to check-in);

a) For receipts being tax refund declaration sheets of hand luggage, the customs shall check the tax refund dossier, and check the goods at the inspection counter after immigration clearance);

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- Check the tax refund dossier and the checked luggage at the inspection counter prior to check-in.

- Check the tax refund dossier and the hand luggage at the inspection counter after immigration clearance.

4. The customs shall calculate the VAT amount refunded to foreigners at the inspection counter after immigration clearance;

5. Customs must set up cameras, equipment and arrange personnel to supervise the goods from the inspection counter prior to check-in to the check-in counter, or to the security check-in area, in order to ensure that the goods of foreigners are checked by the customs agency, the VAT is refunded at the inspection counter prior to check-in, and the checked luggage are secured without being illegally sent back to the domestic market.

SECTION 2. SPECIFIC PROVISIONS

A. CHECKING THE TAX REFUND DOSSIER AND THE CHECKED LUGGAGE AT THE INSPECTION COUNTER PRIOR TO CHECK-IN AND SUPERVISING GOODS PRIOR TO CHECK-IN

Step 1: Checking the tax refund dossier at the inspection counter prior to check-in:

When checking the tax refund dossier, the customs officer must check the following contents:

1. Passport, departure or arrival documents:

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- The nationality on the passport must be a foreign nationality.

2. The receipt being the tax refund declaration sheet:

a) The receipt being the tax refund declaration sheet is a receipt in Annex 3 of the Circular No. 58/2012/TT-BTC made by the enterprise selling goods under pilot tax refund project, or their stores, or their agents, in the list of enterprises selling under pilot tax refund projects posted on the website of the General Department of Taxation: www.gdt.gov.vn.

d) The receipt being the tax refund declaration sheet must be made within the past 30 days from the day the foreigner carries out the departure procedures at Noi Bai international airport or Tan Son Nhat international airport;

c) The goods on the receipt being the tax refund declaration sheet must be:

- Subjects of VAT, allowed to be taken to airplanes as prescribed by law provisions on aviation security;

- Not in the List of goods banned from export or the List of goods restricted from export;

- The goods value on the receipt being the tax refund declaration sheet purchased at 01 store in 01 day (or many receipts of goods purchased in 01 day at the same store) must be at least 02 million VND.

3. Comparing the information on the receipt being the tax refund declaration sheet (e.g. name, nationality, passport number, date of arrival, date of departure…) with the information on the passport, or arrival, departure documents. The information must be consistent.

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Hải quan Sân bay quốc tế Nội Bài

Noi Bai Int’l Airport Customs

(Quầy ngoài khu cách ly)

(Counter prior to check-in)

Từ chối hoàn thuế - REJECTED

Hải quan Sân bay Quốc tế Tân Sơn Nhất

Tan Son Nhat Int’l Airport Customs

(Quầy ngoài khu cách ly)

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Từ chối hoàn thuế - REJECTED

(Size of seals: 4 cm in height; 6 cm in width)

Follow Step 2 if the inspected contents are consistent and conformable.

Step 2: Checking the goods requested for VAT refund:

When checking foreigner’s goods requested for VAT, the customs officer must:

1. Determining goods subject to physical inspection as prescribed in Article 2 of the Circular No. 58/2012/TT-BTC applicable to the following cases:

a) The goods of which the unit price (including VAT) on the receipt being the tax refund declaration sheet is at least  05 million VND/pcs;

b) Total value or the goods requested for tax refund (including VAT) on one a more receipts being the tax refund declaration sheets is at least 20 million VND/foreigner at a time.

c) Other cases under the decision from the leader of the Sub-department of customs at Noi Bai international airport or Tan Son Nhat international airport .

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Step 3: Handling the inspection results

1. If the goods carried by foreigner is consistent with the receipt being the tax refund declaration sheet presented, the customs officer shall append the seal approving the VAT refund and the officer’s seal, then sign and specify their full name in part B of the receipt being the tax refund declaration sheet under the form below.

Hải quan Sân bay quốc tế Nội Bài

Noi Bai Int’l Airport Customs

(Quầy ngoài khu cách ly)

(Counter prior to check-in)

Đồng ý hoàn thuế - APPROVED

Hải quan Sân bay Quốc tế Tân Sơn Nhất

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(Quầy ngoài khu cách ly)

(Counter prior to check-in)

Đồng ý hoàn thuế - APPROVED

(Size of seals: 4 cm in height; 6 cm in width)

2. In case the amount of goods carried by the foreigner is smaller than that in part A of the receipt being the tax refund declaration sheet, the customs officer must write the inspection results in the “Name of goods” column and the “Quantity” column in part B of the receipt being the tax refund declaration sheet as follows:

a) In the “Quantity” column: the customs officer shall not write the names of goods similarly to part A of the receipt being the tax refund declaration sheet, but shall write the ordinal numbers of that commodity in Part A of the receipt being the tax refund declaration sheet in the “Name of goods” column in Part B there of.

b) In the “Quantity” column: the customs officer shall write the quantity of goods actually carried by the foreigner correspondingly to the line with the ordinal numbers in the “Name of goods” column.

Example: In part A of a receipt being the tax refund declaration sheet:

STT
(No)

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Đơn vị tính
(Unit of measurement)

Số lượng
(Quantity)

Đơn giá
(Unit price)

Thành tiền VNĐ
(Amount)

1

Handbag A

pcs

01

20,000,000

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2

Watch B

pcs

01

5,000,000

5,000,000

3

Wallet

pcs

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1,000,000

3,000,000

4

Nokia cell phone

pcs

02

6,000,000

12,000,000

5

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Meter

100

30,000

3,000,000

6

Hat

pcs

20

30,000

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Tổng tiền hàng (Total)

43,600,000

Thuế suất (Tax rate): 10%

Thuế GTGT (VAT): 4,360,000

Tổng cộng tiền thanh toán (Total payment):

47,960,000

Assuming that the foreigner does not carry the watch B (No. 2 in part A of the receipt), and carries 10 hats (No.6 in Part A of the receipt) and 01 Nokia cell phone (No. 4 in part A of the receipt) according to his/her declaration or the inspection results, the customs officer shall write into the "Name of goods” column and the “Quantity” column in part B of the receipt as follows:

STT
(No)

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Số lượng
(Quantity)

Số tiền thuế GTGT ghi trên hóa đơn kiêm tờ khai hoàn thuế
(VAT amount declared in VAT refund invoice and declaration)

Số tiền thuế GTGT được hoàn theo công thức quy định tại Điều 10 thông tư số 58/2012/TT-BTC của Bộ Tài chính
(VAT amount refunded to tourist using the formula stated in Article 10 of the Circular 58/2012/TT-BTC of the Ministry of Finance)

1

2

0

2

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01

3

6

10

Tổng cộng
(Total)

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After finishing writing in those columns in part B of the receipt, the customs officer shall append the seal approving the VAT refund using the seal models specified in Point 1 of this Step, then append the officer’s seal, sign, and specify their full name in part B of the receipt being the tax refund declaration sheet.

3. If the foreigner does not carry all the goods on the receipt being the tax refund declaration sheet presented, the customs officer shall append the seal rejecting the VAT refund using the seal models specified in Point 4 Step 1 of this Process, then append the officer’s seal, sign, and specify their full name in part B of the receipt being the tax refund declaration sheet.

Step 4: Returning the tax refund dossier, guiding the foreigner to carry on the procedures for checking in, and calculating tax:

The customs officer at the inspection counter prior to check-in shall:

a) Return the passport, arrival and departure documents, receipt being the tax refund declaration sheet and inspected goods to the foreigner;

b) Guide the foreign to take the inspected goods and the approved receipt being the tax refund declaration sheet to the check-in counter to check the luggage in and to the inspection counter after immigration clearance of the customs to calculate the VAT amount refunded to the foreigner.

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1. The goods from the inspection counter prior to check-in of the customs the check-in counter for checking in the luggage shall be supervised using technical measures (camera) or by the customs officers themselves.

2. The goods from the inspection counter prior to check-in of the customs the check-in counter is supervised in order to:

a) Monitor the travel of the foreigner’s luggage, inspected by the customs and eligible for VAT refund, from the inspection counter prior to check-in to the check-in counter and/or to the security check-in counter before entering the international are;

b) Promptly detect the suspicions and acts of trade fraud of foreigners, ensure that the inspected goods is departed together with the foreigners without being illegally imported back to the domestic market.

3. When detecting goods, inspected by the customs and eligible for VAT refund, being illegally liquidated, the customs officer assigned to directly supervise, or monitor at the camera control center, must report the case to the leader in charge or the supervision division and check-in division to inspect the receipt being the tax refund declaration sheet in order to promptly prevent the acts of violations.

B. THE INSPECTION OF THE TAX REFUND DOSSIER, THE GOODS AND THE CALCULATION OF THE VAT AMOUNT ACTUALLY REFUNDED TO FOREIGNERS, AND THE UPDATE OF DATABASE AT THE INSPECTION COUNTER AFTER IMMIGRATION CLEARANCE

1. Inspecting tax refund dossiers and goods at the inspection counter after immigration clearance:

a) For receipts being the tax refund declaration sheets of hand luggage:

The inspection of tax refund dossiers and goods at the inspection counter after immigration clearance applicable to hand luggage is carried out similarly to Step 1, 2 and 3 of the Process of inspecting tax refund dossiers and goods prior to check-in specified in part A of this Process, using the seals of which the models are specified below:

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Hải quan Sân bay quốc tế Nội Bài

Noi Bai Int’l Airport Customs

(Quầy trong khu cách ly)

(Counter after immigration clearance)

Từ chối hoàn thuế - REJECTED

Hải quan Sân bay Quốc tế Tân Sơn Nhất

Tan Son Nhat Int’l Airport Customs

(Quầy trong khu cách ly)

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Từ chối hoàn thuế - REJECTED

(Size of seals: 4 cm in height; 6 cm in width)

- The seal approving VAT refund:

Hải quan Sân bay quốc tế Nội Bài

Noi Bai Int’l Airport Customs

(Quầy trong khu cách ly)

(Counter after immigration clearance)

Đồng ý hoàn thuế - APPROVED

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Tan Son Nhat Int’l Airport Customs

(Quầy trong khu cách ly)

(Counter after immigration clearance)

Đồng ý hoàn thuế - APPROVED

(Size of seals: 4 cm in height; 6 cm in width)

b) For receipts being the tax refund declaration sheets of hand luggage and checked luggage:

- The customs shall not inspect the tax refund dossier of receipts being the tax refund declaration sheets of hand luggage and checked luggage (inspected at the inspection counter prior to check-in).

- The inspection of hand luggage at the inspection counter after immigration clearance is carried out similarly to Step 2 Part A Section 2 of this Process. The inspection results shall be written in the “Name of goods” column and “Quantity” column in part B of the receipt being the tax refund declaration sheet similarly to Point 2.a and 2.b Step 3 Part A Section 2 of this Process.

2. Calculating the VAT amount actually refunded to foreigners, updating the database at the inspection counter after immigration clearance.

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- Based on the tax refund dossier and goods inspection results, the customs officer shall calculate the VAT amounts actually refunded to the foreigner equal to 85% of the VAT on the goods that the they actually take along when departing and write in the column “VAT amount refunded” in the receipt being the tax refund declaration sheet.

- Writing the VAT amount actually refunded to the foreigner in the “Total” line and in the column “VAT amount refunded” in Part B of the receipt being the tax refund declaration sheet;

- Signing and appending the officer’s seal next to or right under the VAT amount actually refunded to the foreigner written in the column “VAT amount refunded” in Part B of the receipt being the tax refund declaration sheet;

b) After finishing the inspection and calculating the VAT amount, the customs officer shall:

- Return the passport, arrival and departure documents, the receipt being the tax refund declaration sheet inspected and sealed.

- Guide the foreigner to the tax refund counter of the bank being the tax refund agent to get the refund;

- Record in to the logbook or enter into the computer for the purpose of updating the database of VAT refund to foreigners chronologically under the form in Annex 4 of the Circular No. 58/2012/TT-BTC.

The process of the tax refund dossier inspection, the goods inspection and supervision, and the calculation of the vat amount actually refunded to foreigners specified in part A and B of this Section is carried out in accordance with Diagram 1, 2 and 3 promulgated together with this Process.

SECTION 3. ORGANIZING THE IMPLEMENTATION

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a) Guiding the implementation of the Decision No. 05/2012/QĐ-TTg, the Circular No. 58/2012/TT-BTC, the Decision No. 1317/QĐ-BTC and this Process;

b) Inspecting the implementation of the Decision No. 05/2012/QĐ-TTg, the Circular No. 58/2012/TT-BTC, the Decision No. 1317/QĐ-BTC and this Process of the Sub-department of customs of Noi Bai international airport and the Sub-department of customs of Tan Son Nhat international airport every six months;

c) Promptly reporting and recommending the settlement of the difficulties arising during the implementation of the Decision No. 05/2012/QĐ-TTg, the Circular No. 58/2012/TT-BTC, the Decision No. 1317/QĐ-BTC and this Process to the General Department of Customs;

2. The Sub-department of customs of Noi Bai international airport and the Sub-department of customs of Tan Son Nhat international airport are responsible for:

a) Implementing the Decision No. 05/2012/QĐ-TTg, the Circular No. 58/2012/TT-BTC, the Decision No. 1317/QĐ-BTC and this Process;

b) Arranging and guiding their customs officers to implement the Decision No. 05/2012/QĐ-TTg, the Circular No. 58/2012/TT-BTC, the Decision No. 1317/QĐ-BTC and this Process;

c) Guiding and assisting foreigners in the completion of procedures for dossier and goods inspection without deliberately causing trouble for them;

d) Promptly reporting and recommending the settlement of the difficulties arising during their implementation of the Decision No. 05/2012/QĐ-TTg, the Circular No. 58/2012/TT-BTC, the Decision No. 1317/QĐ-BTC and this Process to the Customs Department of Hanoi and the Customs Department of Ho Chi Minh city;

3. The customs officers assigned to inspect receipts being the tax refund declaration sheets and inspect the goods are responsible for:

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d) Adhering to the assignment, guidance and inspection of the leader in charge.

b) Bearing responsibilities before laws and to their superiors for the fulfillment of the tasks assigned and for the implementation of relevant provisions.

d) Correctly and sufficiently follow the provisions applicable to customs officers.

ATTACHED FILE

Quyết định 1214/QĐ-TCHQ năm 2012 về Quy trình thủ tục hải quan, kiểm tra, giám sát hải quan đối với hàng hóa người nước ngoài mua tại Việt Nam mang theo khi xuất cảnh tại Sân bay quốc tế Nội Bài và Sân bay quốc tế Tân Sơn Nhất do Tổng cục trưởng Tổng cục Hải quan ban hành