On May 11th 2012, the Ministry of Finance promulgated Decision no.1172/QD-BTC, publishing administrative procedures of customs under the state management function of the Ministry of Finance. These include two new procedures and six amended ones.
Two new procedures are carried out in provincial/city Customs Departments:
- Procedure for registering list of tax exempted export items which are construction materials taken into non-tariff areas from domestic market.
- Procedure for calculating export, usage of tax exempted items which are building materials taken into non-tariff areas from domestic market to build, repair and maintain technical infrastructure, social infrastructure in non-tariff areas.
Six administrative procedures amended and supplemented under state management of the Ministry of Finance include one carried out in provincial/city Customs Departments and five ones in Customs Branches.
The one carried out in provincial/city Customs Departments as followings:
1. Procedure for eliminating tax debt and fines (in accordance with Circular No. 77/2008/TT-BTC dated Sep.15th.2008 guiding implementation of some measures to handle outstanding tax debts and Circular No. 24/2012 / TT-BTC dated Feb.17th.2012 amending and supplementing Circular No. 77/2008/TT-BTC).
(Editing administrative procedures number 20, Section II-Part I of Decision 1904/QD-BTC dated Aug.10th.2009)
Five ones carried out in Customs Branches:
1. Customs procedures for imported goods for non-trade (amending administrative procedures number 42 of Annex II of Decision 821/QD-BTC dated Apr 06th 2011).
2. Customs procedures for exported goods for non-trade (amending administrative procedures number 43 of Annex II of Decision No. 821/QD-BTC on Apr.06th 2011).
3. Procedures for components and spare parts temporarily imported without sale contract to replace, repair ships and foreign aircrafts (amending administrative procedures no.80 of Annex II of Decision No. 821/QD-BTC dated Apr.06th 2011).
4. Procedures for import of raw diamonds (amending administrative procedures number 83 of Annex II of Decision No. 821/QD-BTC dated Apr.06th 2011).
5. Procedures for import of used cars as transferred assets of Vietnamese people who residented abroad have completed registration of permanent residence in Vietnam (amending administrative procedures number 107 of Section II of Decision 1904/QD-BTC dated Aug.10th.2009).
The Decision also specifies order of execution, how to implement as well as components and number of documents; duration, people who perform administrative procedures, the implementing agency, result of administrative procedures, charges and fees (if any), form name, declaration form (if any), the requirements and conditions for implementation of administrative procedures (if any) and legal bases of administrative procedures.
This Decision takes effect since signing date.