DECISION

PROMULGATING PROCESS AND OPERATION OF MANAGEMENT AND MONITORING OF CUSTOMS OVER TURNAROUND IMPORTS AND EXPORTS, TRANSIT GOODS, GOODS BROUGHT INTO OR OUT OF THE PORT OF TRANSSHIPMENT

DIRECTOR OF GENERAL DEPARTMENT OF CUSTOMS

Pursuant to the Customs Law No. 29/2001/QH10 dated June 29, 2001 and the Law Amending and Supplementing a Number of Articles of the Customs Law No. 42/2005/QH11 dated June 14, 2005;

Pursuant to the Decree No. 154/2005/ND-CP dated December 15, 2005 of the Government detailing a number of articles of the Customs Law regarding the procedures, inspection and supervision of customs;

Pursuant to Decision No. 02/2010/QD-TTg dated January 15, 2010 of the Prime Minister defined the functions, tasks, powers and organizational structure of the General Customs Department under the Ministry of Finance;

Pursuant to Decree No. 87/2009/ND-CP dated October 19, 2009 of the Government on multimodal transport;

Pursuant to the Decree No. 89/2011/ND-CP dated October 10, 2011 of the Government amending and supplementing a number of articles of Decree No. 87/2009/ND-CP dated October 19, 2009 of the Government on multimodal transport;

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Pursuant to Circular No. 45/2011/TT-BTC dated April 04, 2011 of the Ministry of Finance regulating customs procedures for goods of international multimodal transport;

At the proposal of the Director of Customs Supervision and Management,

DECIDES

Article 1. Issuing together with this Circular

1. Process and operation of management and monitoring of customs over turnaround imports and exports, transit goods, goods brought into or out of the port of transshipment

2. Form of record of handover of turnaround imports and exports (denoted as BBBGHCC/2011).

3. Form of record of handover of transshipment container (denoted as BBBGHTC/2011).

Article 2. This Decision takes effect from December 1, 2011, annulling:

1. The guidance contents in Item b, Point 1, step 2, Section IV, Part I of the customs process and procedures for the Vietnamese ships and foreign ships upon entry, exit, transit and turnaround issued together with Decision No. 2425/QD-TCHQ dated December 14, 2009 of the Director of the General Department of Customs.

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Article 3. Directors of Customs Department of the provinces and cities, heads of units of the General Department of Customs shall implement this Decision. /.

PP. GENERAL DIRECTOR
DEPUTY GENERAL DIRECTOR




Vu Ngoc Anh

PROCESS

OPERATION OF MANAGEMENT AND MONITORING OF CUSTOMS OVER TURNAROUND IMPORTS AND EXPORTS, TRANSIT GOODS, GOODS BROUGHT INTO OR OUT OF THE PORT OF TRANSSHIPMENT
(Issued together with Decision No. 2406/QD-TCHQ dated November 4, 2011 of the Director of the General Department of Customs)

Part 1.

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Article 1. Scope of application

This process shall guide the operation of management and monitoring of customs over turnaround imports and exports, transit goods, goods brought into or out of the port of transshipment;

Article 2. Subject of application

Customs officials and officers.

Article 3. A number of general instructions in management and monitoring of customs for turnaround imports and exports, transit goods, goods brought into or out of the port of transshipment

1. Principles for management and supervision of customs for export, import and transit:

1.1. For turnaround exports:

1.1.1. The turnaround exports is the export has been completed customs procedures at the delivery Sub-Customs Department (hereinafter referred to as the port of departure) / at the other Customs Departments and transported to the delivery Customs Department; the exporter delivers goods to the carrier under the contract of carriage at the port of departure; the carrier signs and issues the bill of lading at the port of departure but the goods have not been exported at the port of departure but continued to be carried to export border gate to export goods abroad (hereinafter referred to as port of destination).

1.1.2. The Sub-Customs Department at the port of departure makes the procedures for turnaround for the exports which have been completed with the customs procedures provided that conditions on the exported goods declaration / bill of lading at the item "Port of loading " the name of the "Port of loading" is specified.

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1.2.1. The turnaround imports is the goods are goods imported into Vietnam from foreign countries to the import border gate (hereinafter referred to as port of departure), and continue to be transported to "Final destination / Place of delivery" indicated on the bill of lading under contract of carriage (hereinafter referred to as port of destination) to make the procedures for import of goods.

1.2.2. The Sub-department of Customs at the port of departure makes the turnaround procedures for the imports when the transporting documents meets 01 of the 02 following conditions:

a) On the imported goods declaration, Master B / L) / multimodal transport document at item " Final destination / Place of delivery "(Final destination / Place of delivery) specify the name of " Final destination / Place of delivery ", or

b) If on the imported goods declaration, the Master B / L / multimodal transport document at item “Final destination / Place of delivery) does not specify the name of " Final destination / Place of delivery ", then on the house B / L at item the " Final destination / Place of delivery " the name of the" Final destination / Place of delivery " must be specified. This house B /L is issued abroad by the Carrier / shipping agent / forwarding company. In case of issuance in Vietnam, the issuer must have B/L issuance function as prescribed by the Law of Vietnam and official written authorization Carrier / shipping agent / forwarding company in foreign countries.

1.3. The turnaround imports left status quo on vehicles transporting from the port of departure to the port of destination are goods which shall not be unloaded from the means of transport.

14. The turnaround exports and imports not left the status quo on vehicles transporting from the port of departure to the port of destination shall be discharged from the first means of transport (including cargo stored or not) and loaded onto the means of transport.

15. The turnaround imports alongside is in the transfer of goods from the first means of transport and loaded onto the other means of transport in the turnaround area (seaway or river way) for transport to the "Final destination / Place of delivery.

2. Principles to carry out management and monitoring of customs for transit goods:

The management and monitoring of customs for transit goods is done right after the transit batch comes to the operating area of customs at the first import -Gate Sub-Department of Customs until the batch comes to the output gate for export abroad.

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3.1. As soon as goods are brought into or out of the port of transshipment.

3.2. As soon as the transshipment goods to other ports for export abroad.

4. The monitoring of customs for the above kinds of goods at each border gate area shall comply with the current regulations relating to each type of border gate area.

5. The exchange of information, handover of tasks of management and monitor of turnaround imports and exports between the relevant Sub-Customs Department shall be made by the record of handover of turnaround goods (paper record) When possible, make the exchange of information, handover of management tasks, monitoring of imports and exports through computer networks.

On the basis of the received records of handover, the Sub-Customs Department shall reply to the relevant Customs Department 01 time/01 week on Tuesday weekly.

Part 2.

SPECIFIC GUIDANCE FOR MANAGEMENT AND MONITORING OF CUSTOMS

SECTION 1. FOR TURNAROUND IMPORTS AND EXPORTS

Article 4. For turnaround exports

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Step 1:

a) Receiving dossiers from the carrier / authorized person for submission, including: declaration of goods (02 copies), bill of lading (02 copies), written authorization (the original, if any).

b) Checking conditions for the turnaround exports goods under the guidance at Point 1.1, Article 3, Part I of this process; if the goods meet the conditions for the turnaround, perform the second step, if not, reply in writing to the carrier why the goods are not allowed for turnaround.

Step 2:

a) Receiving goods presented by the carrier;

b) Checking and comparing information on the batch on declaration of goods, the bill of lading with the actual number of containers, each container number; pallets, parcels, packages; freight wagon;

c) Checking the external condition of the batch, checking the sealing of the carrier (if any) and customs seals (if any);

d) For goods transport by rail, sealing freight wagon as prescribed.

Step 3:

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b) Sealing dossier of turnaround export including record of handover (01 copy), goods declaration (01 copy) and bill of lading (01 copy)

c) Handing over dossier with customs seal to the carrier to transfer it to the Sub-Department of Customs of port of destination.

Step 4:

a) Receiving fax of the record of handover/summary of records of handover sent by the port of destination Sub-Department of Customers (reply);

b) Based on the handover/summary of records of handover to liquidate dossier of turnaround;

c) Entering data into the computer / book to manage and monitor exports with turnaround procedures completed. The contents of entry and recording under criteria in the form BBBGHCC/2011;

d) Keeping dossier of turnaround exports including: record of handover (01 copy), declaration of goods (01 copy), bill of lading (01 copy), written authorization (if any), and record of handover / summary of records of handover (sent by the port of destination Sub-Customs Department) as prescribed.

2. Tasks of port of destination Sub-Customs Department:

Step 1:

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b) Checking the external condition of the batch and seal of the carrier (if any) and customs seal (if any).

c) In case the batch of turnaround exports left status quo on seaway and airway means of transportation (like ships and barge…), do not perform the checking under guidance at Point b, step 1, Clause 2 of Article 4 said above.

Step 2:

a) For the batch of turnaround export as guided at Point b, step 1, Clause 2 of Article 4 said above: Checking and comparing information about the batch on the record of handover, declaration of goods and bill of lading with the actual amount of containers, container number, pallets, parcel and goods wagon;

Certifying on the record of handover the actual receiving of turnaround exports; the contents to be certified include: external condition of the batch, seal of carrier (if any), customs seal (if any), time for arrival at port of destination of means of transportation of goods and abnormal signs (if any).

b) For the batch of turnaround export as guided at Point c, step 1, Clause 2, Article 4 said above: Checking information about the batch on the record of handover, declaration of goods and bill of lading.

On the basis of the responsibility to ensure the status quo of the turnaround export from the port of departure to the port of destination of the carrier, make certification on the record of handover with the contents: notifying the receiving of batch of turnaround goods, time of arrival at port of destination of means of transportation and abnormal information and signs (if any).

c) Fax of record of handover/summary of records of handover (reply) to the port of departure Sub-Department of Customs in order to liquidate dossier of turnaround as prescribed;

d) Entering data into the computer / recording book to manage and monitor exports with turnaround procedures completed. The contents of entry and recording under criteria in the form BBBGHCC/2011;

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g) Monitoring batches of goods as prescribed by current regulations related to each type of border gate area until the turnaround exports are actually exported abroad.

Step 3:

In case the batch of turnaround exports has abnormal signs, coordinate with port of departure Sub-Department of Customs, controlling team and relevant functional units to require the customs declarer/carrier to explain and verify. The handling is as follows:

a) If there is foundation to identify violation, perform handling under the authority or transfer the case to the authority level for handling (if beyond authority) as prescribed;

b) If there is foundation to identify non-violation, perform contents as guided in step 2, Clause 2, Article 4 of this process;

c) If there is not sufficient foundation to conclude violation or non-violation, transfer the dossier to the controlling team and clearance Inspection Department for further clarification.

Article 5. For turnaround imports

1. Tasks of port of departure Sub-Department of Customs

Step 1:

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b) Checking the conditions for the turnaround imports under guidance at Point 1.2, Article 3, Part I of this process; if the goods meet the conditions for turnaround, perform step 2, if not, reply in writing to the carrier about reason why the goods are not allowed for turnaround.

Step 2:

a) Receiving goods presented by the carrier;

b) Checking and comparing information on the batch on declaration of goods, the bill of lading with the actual number of containers, each container number; pallets, parcels, packages; freight wagon;

c) Checking the external condition of the batch, seal of the carrier (if any);

d) Performing customs seal particularly as follows:

d1) For the turnaround imports left status quo on means of transportation imported and transported to the Final destination / Place of delivery:

- If the border gate of port of departure is roadway and railway border gate, perform customs seal;

- If the border gate of port of departure is seaway and waterway, perform customs seal;

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- The turnaround imports by seaway, river way unloaded and loaded onto means of transportation of the same type (as ship, barge, etc) for transportation to the Final destination / Place of delivery

- The turnaround imports are loaded to another ship at the turnaround area.

In case the goods are oversized or for any other reason can not be sealed, the customs officers shall specify the goods name, quantity, weight (if eligible for determination), condition of goods ...in the record of handover; the carrier is responsible for the status quo condition of the goods in the process of transportation.

Step 3:

a) Making 02 records of handover of turnaround (under the form BBBGHCC/2011 issued together with this Decision) specifying the external condition of the batch, seal of the carrier (if any), customs seal (if any), signature and stamp of official on the record of handover.

b) Sealing dossier of turnaround imports including record of handover (01 copy), declaration of goods (01 copy) and bill of lading (01 copy);

c) Handing over dossier with customs seal to the carrier to send it the port of destination Sub-Department of Customs;

Step 4:

a) Receiving the fax of record of handover/summary of records of handover sent by the port of destination Sub-Department of Customs (reply);

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c) Entering data into the computer / book to manage and monitor exports with turnaround procedures completed. The contents of entry and recording under criteria in the form BBBGHCC/2011;

d) Keeping dossier of turnaround imports including: record of handover (01 copy), declaration of goods (01 copy), bill of lading (01 copy), written authorization (if any), and record of handover / summary of records of handover (sent by the port of destination Sub-Customs Department) as prescribed.

2. Tasks of port of destination Sub-Department of Customs:

Step 1:

a) Receiving from the carrier dossier of batch of turnaround imxports sent to by the port of destination Sub-Customs Department;

b) Checking the external condition of the batch and seal of the carrier (if any) and customs seal (if any).

Step 2:

a) Checking and comparing information about the batch on the record of handover, declaration of goods and bill of lading with the actual amount of containers, container number, pallets, parcel and goods wagon;

b) Certifying on the record of handover the actual receiving of turnaround imports; the contents to be certified include: external condition of the batch, seal of carrier (if any), customs seal (if any), time for arrival at port of destination of means of transportation of goods, abnormal signs (if any).

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d) Entering data into the computer / book to manage and monitor exports with turnaround procedures completed. The contents of entry and recording under criteria in the form BBBGHCC/2011;

e) Keeping dossier of turnaround imports including: record of handover (01 copy), declaration of goods (01 copy), bill of lading (01 copy) as prescribed.

g) Monitoring batches as prescribed by current regulations related to type of border gate are until the turnaround imports have been completed with customs procedures.

Step 3:

In case the turnaround imports batch has abnormal signs, coordinate with the port of departure Sub-Department of Customs, controlling team and relevant functional units to require the customs declarer/carrier to explain and clarify. The handling is as follows:

a) If there is foundation to identify violation, perform handling under the authority or transfer the case to the authority level for handling (if beyond authority) as prescribed;

b) If there is foundation to identify non-violation, perform contents as guided in step 2, Clause 2, Article 5 of this process;

c) If there is not sufficient foundation to conclude violation or non-violation, transfer the dossier and information to the controlling team for further clarification.

SECTION 2. FOR TRANSIT GOODS

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1. Tasks of Sub-Department of Customs at entry place of goods:

Step 1:

a) Receiving dossier of transit goods submitted by the customs declarer or representative including 02 originals of declaration statement of transit goods and/or declaration of transit goods; checking the contents on the statement declaration of transit goods and/or declaration of transit goods.

b) Implementing customs seal at the place where the transit goods are stored; in case of failure of customs seal, perform instruction in step 2 as follows:

Step 2:

Making certification on declaration statement of transit goods and/or declaration of transit goods on othe external condition of the batch and customs seal. In case of failure of seal for transit goods, describe the goods, quantity, weight (if eligible for determination) and condition of goods.

Step 3:

a) Handing over customs dossier to the customs declarer or representative including declaration of transit goods (copy kept by customs declarer) and/or declaration statement of transit goods for transfer to the Sub-Department of Customs where the goods are exported.

b) In case of receiving notification on abnormal signs, coordinate with the Sub-Department of Customs where the goods are exported in order to verify and handle violation (if any) as prescribed.

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2. Tasks of Sub-Department of Customs at exit place of goods:

Step 1:

Receiving customs dossier submitted by the customs declarer or representative; checking and comparing information about the batch on declaration of transit goods with the actual external condition of the batch, seal of customs and carrier (if any); In case of failure of seal, check and compare information on goods description on the declaration of transit goods with the actual name, quantity, weight and conditions of goods.

Step 2:

If the result of checking and comparison has no abnormal signs then:

a) Certifying on declaration of transit goods and/or declaration statement of transit goods on the external condition of the batch, seal of customs or carrier (if any); signature and stamp of official on the declaration of transit goods and/or declaration statement of transit goods

b) Returning the declaration of transit goods and/or declaration statement of transit goods to the customs declarer or representative.

c) Monitoring batch of goods as prescribed for each type of border gate area until the transit goods are actually exported abroad.

d) Keeping dossier of transit goods (copy) as prescribed.

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In case the batch of goods has abnormal signs, coordinate with the Sub-Department of Customs at the border gate where the goods are imported, the controlling team and relevant functional units to require the customs declarer/representative to verify. The handling is as follows:

a) If there is foundation to identify violation, perform handling under the authority or transfer the case to the authority level for handling (if beyond authority) as prescribed;

b) If there is foundation to identify non-violation, perform contents as guided in step 2, Clause 2, Article 6 of this process;

c) If there is not sufficient foundation to conclude violation or non-violation, transfer the dossier and information to the controlling team for further clarification.

Section 3. FOR GOODS BROUGHT IN AND OUT OF PORT OF TRANSSHIPMENT

Article 7. For goods brought into port of transshipments

Step 1:

Receiving customs dossier from transshipment service businesses, including: a list of goods packed in containers (02 originals) under the form 06/BKTrC/2010 Appendix III issued together with Circular No. 194 /2010/TT-BTC dated December 06, 2010 of the Ministry of Finance.

Step 2:

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b) Returning 01 List to the transshipment service businesses (copy kept by customs declarer) and keeping 01 copy (copy kept by customs)

c) In case of sign of violation found (amount of containers, container number carried to the port not in accordance with declaration on the list, there is warning of violation/other signs), then the customs official shall proposal the Head of Sub-Department to consider and make a decision on the form, level of actual checking of goods.

Step 3:

Monitoring process of loading and unloading of transshipment container when brought into port area in accordance with current regulations.

Article 8. For goods brought to port of transshipment.

Step 1:

a) Receiving content of declaration of export transshipment goods (declared at Section III, declaration of goods in transshipment container under form 06/BKTrC/2010 Appendix III issued together with Circular No. 194/2010/TT-BTC dated December 06, 2010 of the Ministry of Finance – copy kept by customs declarer).

b) Checking and comparing content in the List (copy kept by customs) with the content declared in the list (copy kept by customs declarer).

Step 2:

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b) Returning 01 List to the transshipment service businesses (copy kept by customs declarer) and keeping 01 copy (copy kept by customs)

c) In case of sign of violation found (amount of containers, container number carried to the port not in accordance with declaration on the list, there is warning of violation/other signs), then the customs official shall proposal the Head of Sub-Department to consider and make a decision on the form, level of actual checking of goods.

Step 3:

a) Implementing liquidation of transshipment goods (in Section V on the list);

b) Entering data into the computer / book to manage and monitor goods with completed transshipment procedures; keeping dossier as prescribed.

c) Monitoring process of loading and unloading of transshipment containers brought to port of transshipment (export) as prescribed by current regulations.

Article 9. For goods brought to port of transshipment and transported to other ports for export.

1. For transshipment goods transported by means of transportation as ship, barge and tug-boat

1.1. Customs official at port of transshipment Sub-Customs Department:

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Receiving customs dossier from transshipment service businesses, including: a list of goods packed in containers (02 originals) under the form 06/BKTrC/2010 Appendix III issued together with Circular No. 194 /2010/TT-BTC dated December 06, 2010 of the Ministry of Finance.

Step 2:

a) Checking amount of container and comparing container number brought into port with the content on the declaration. In case of no violating signs, the customs official shall make certification, sign and stamp on Section II on 02 lists.

b) Returning 01 List to the transshipment service businesses (copy kept by customs declarer) and keeping 01 copy (copy kept by customs)

c) In case of sign of violation found (amount of containers, container number carried to the port not in accordance with declaration on the list, there is warning of violation/other signs), then the customs official shall proposal the Head of Sub-Department to consider and make a decision on the form, level of actual checking of goods.

Step 3:

Monitoring the process of loading of transshipment onto ship, barge and tug boat for transporation to the port of exit.

Step 4:

a) Making 02 records of handover of transshipment containers (under form BBBGHTC/2011 issued together with this Decision).

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c) Receiving 01 record of handover (with the certification content as prescribed) sent by the port of exit Sub-Department of Custom (reply) for liquidation of transshipment goods.

Step 5:

a) Implementing liquidation of transshipment goods (in Section V on the list);

b) Entering data into the computer / book to manage and monitor transshipment goods with completed transshipment procedures;

c) Keeping dossier as prescribed.

1.2. Customs official at port of exit Sub-Department of Customs:

Step 1:

Receiving 02 records of handover and transshipment goods from the transshipment services businesses.

Step 2:

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b) Monitoring the process of loading of containers from the port yard onto ship for export abroad.

c) Monitoring container stored at port yard.

Step 3:

a) Certifying the receipt of transshipment container, signing and stamping of customs official on record of handover.

b) Delivering the transshipment service business 01 record of handover (certified) for transfer to the port of transshipment Sub-Department of Customs to liquidate transshipment goods as prescribed.

c) Keeping 01 copy of record of handover.

2. For transshipment goods transported by car to other ports for export abroad.

2.1. About management and monitoring of customs:

Implementing management and monitoring of customs under guidance for transit goods in Section 2 of this process.

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2.1.1. Before loading transshipment containers onto cars for transportation to the port of exit, the port of transshipment Sub-Department of Customs shall receive from the transshipment service businesses the list of goods in the transshipment container to be exported (content in section III on the list)

2.2.2. The port of transshipment Sub-Department of Customs and the transshipment service businesses shall liquidate the transshipment goods (Section V of the list) as prescribed.

Part 3.

IMPLEMENTATION ORGANIZATION

Article 10. Responsibilities of the Customs Department leadership in the process.

1. Assigning, guiding and inspecting customs officials executing their tasks to properly perform the guidance process of customs management and monitoring for turnaround exports, imports, transit goods; transit goods; goods brought into or out of the port of transshipment.

2. Placing official with qualification in conformity with the tasks assigned in the intensive direction without causing troubles.

3. Taking responsibility before the superiors and law for the implementation of process at the unit.

4. Directly handling issued under the authorities of the Sub-Department leadership in the process.

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1. Complying with the assignment and direction and guidance of the leaders in charge.

2. Taking responsibility before the superiors and law for the implementation of tasks assigned in the process and relevant regulations.

3. Fully and properly complying regulations allowed and not allowed to do for customs officials and officers. /. 

BBBGHCC/2011

LINE AGENCY
DOCUMENT ISSUANCE AGENCY
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom  - Happiness
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No.: …………../BB-CQBHVB
Tel………………Fax…………..
Email:……………………………

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Turnaround imports and exports

At……..o’clock……minute, on date……, month……year……...Port of depature Sub-Department of Customs………..hands over the carrier…………batch of turnaround imports and exports transported from port/border gate…….to export border gate/final destination/place of delivery:…….

1. Turnaround dossier :

- B/L No.:............................................................................... 01 copy

- Declaration of turnaround import and export:..................... 01 copy

- Record of handover No.:.................................................................... 01 original

2. Goods:

No.

B/L No.

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Weight and amount of container

Container, pallet, parcel, wagon No.

Carrier’s seal No.

Customs seal No.

Note

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- Record of condition of container/goods (if any):...........................................

........................................................................................................................

3. Transportation route:

- From........................................................... to..................................................

- Date, month, year of departure:.................................. Date, month, year of expected arrival:

- Starting time of transportation:................ o’clock........................................

4. Other situations (if any):..............................................................................

........................................................................................................................

5. Certification of port of destination Sub-Department of Customs:........

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Date of record:………………….
Port of departure Sub-Department of Customs
(Official’s signature and stamp)

Date of record receipt:………………….
Port of destination Sub-Department of Customs
(Official’s signature and stamp)

Note: If used for turnaround exports, write off the import word and vice versa.

BBBGHTC/2011

LINE AGENCY
DOCUMENT ISSUANCE AGENCY
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SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom  - Happiness
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RECORD OF HANDOVER

Transshipment container

At …..o’clock………minute, on date……..month………year……port of transshipment Sub-Department of Customs:…………hands over the port of exit Sub-Department of Customs:……………transshipment container transported on seaway and river way means of transportation.

- Name of means of transportation:..........................

- Means of transportation No.:..........................................................

1. Transshipment container:

- Amount of container..........................................................................................

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........................................................................................................................

- Record of condition of container / goods (if any)............................................

........................................................................................................................

- Record of handover No.:……….date……..month…….year: 02 originals

2. Route of transportation:

- From........................................................... to..................................................

- Date, month, year of departure:.................................. Date, month, year of expected arrival:

- Starting time of transportation:................ o’clock........................................

3. Other situations (if any):..............................................................................

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4. Certification of port of exit Sub-Department of Customs:.....................

........................................................................................................................

........................................................................................................................

Date of record:………………….
PORT OF TRANSSHIPMENT SUB-DEPARTMENT OF CUSTOMS
(Official’s signature and stamp)

Date of record receipt:………………….
PORT OF EXIT SUB-DEPARTMENT OF CUSTOMS
(Official’s signature and stamp)

Quyết định 2406/QĐ-TCHQ năm 2011 về Quy trình nghiệp vụ quản lý, giám sát hải quan đối với hàng hóa xuất, nhập khẩu chuyển cảng; hàng hóa quá cảnh; đưa vào, ra cảng trung chuyển do Tổng cục trưởng Tổng cục Hải quan ban hành