Thông tư 82/2021/TT-BTC về giám sát hải quan đối với hàng hóa nhập khẩu chuyển cửa khẩu trong trường hợp hàng hóa nhập khẩu ùn tắc hoặc có nguy cơ ùn tắc tại cảng biển nơi thực hiện giãn cách xã hội theo Chỉ thị 16/CT-TTg về thực hiện biện pháp cấp bách phòng, chống dịch Covid-19 do Bộ trưởng Bộ Tài chính ban hành

CIRCULAR

ON CUSTOMS SUPERVISION OF IMPORT CARGO TO BE MOVED TO ANOTHER CUSTOMS CHECKPOINT AS THEY ARE BACKLOGGED OR AT RISK OF BACKLOG AT SEAPORTS WHERE SOCIAL DISTANCING HAS BEEN IMPOSED UNDER DIRECTIVE NO. 16/CT-TTG DATED MARCH 31, 2020 OF THE PRIME MINISTER ON IMPLEMENTATION OF URGENT MEASURES TO PREVENT AND CONTROL COVID-19 PANDEMIC

Pursuant to the Customs Law dated June 23, 2014;

Pursuant to the Maritime Law dated November 25, 2015;

Pursuant to Resolution No. 30/2021/QH15 dated July 28, 2021 of the 15th National Assembly;

Pursuant to Decree No. 08/2015/ND-CP dated January 21, 2015 providing specific provisions and guidance of enforcement of the Law on Customs on customs procedures, examination, supervision and control procedures;

Pursuant to Decree No. 59/2018/ND-CP dated April 20, 20218 on amendments to Decree No. 08/2015/ND-CP dated January 21, 2015 providing specific provisions and guidance of enforcement of the Law on Customs on customs procedures, examination, supervision and control procedures;

Pursuant to Government's Decree No. 87/2017/ND-CP dated July 26, 2017 on functions, tasks, powers and organizational structure of the Ministry of Finance;

Implementing Resolution No. 86/NQ-CP dated August 6, 2021 of the Government on urgent solutions for COVID-19 prevention and control to implement Resolution NO. 30/2021/QH15 dated July 28, 2021 of the 15th National Assembly;

Implementing the Decision No. 447/QD-TTg dated April 01, 2020 on Declaration of COVID-19 pandemic;

At the request of Director of General Department of Customs,

The Minister of Finance promulgates a Circular on customs supervision of import cargo to be moved to another customs checkpoint as they are backlogged or at risk of backlog at seaports where social distancing has been imposed under Directive No. 16/CT-TTG dated March 31, 2020 of the Prime Minister on implementation of urgent measures to prevent and control Covid-19 pandemic.

Article 1. Scope

This Circular sets out regulations on customs procedures and customs supervision of import cargo to be moved to another customs checkpoint as they are backlogged or at risk of backlog at seaports where social distancing has been imposed under Directive No. 16/CT-TTG dated March 31, 2020 of the Prime Minister on implementation of urgent measures to prevent and control Covid-19 pandemic.

Article 2. Regulated entities

1. Seaport operators, inland container depot (ICD) operators.

2. Shipping lines, shipping agents.

3. Customs authorities, customs officials.

4. Customs declarants.

5. Other relevant agencies and organizations.

Article 3. Grounds for determining that import cargo is backlogged or at risk of backlog at a seaport

1. The port operation is being affected by the Covid-19 pandemic, which is beyond the port's ability to remedy.

2. The import cargo in stock reaches over 90 per cent of the designed import handling capacity of the seaport.

3. The Port Authority certifies in writing that the backlog or the risk of backlog has been impacted simultaneously by the factors as prescribed in clause 1, clause 2 hereof.

4. The seaport operator sends a notice of backlog or risk of backlog to the Sub-department of Customs in charge of the seaport where the cargo is stored, together with the certification of the Port Authority as mentioned in Clause 3 of this Article.

Article 4. Import cargo stored at a seaport to be moved to another seaport or ICD for storage

1. When the request of the seaport operator and certification of the Port Authority mentioned in clause 3 Article 3 hereof have been obtained, the import cargo stored at the seaport may be moved to another seaport or ICD if it fully satisfies the following requirements:

a) The cargo with the description declared on the E-manifest system is not on the list of import cargo subject to customs procedures at the import checkpoint as prescribed in Decision No. 23/2019/QD-TTg dated June 27, 2019 of the Prime Minister (except for import cargo permitted to be moved to other customs checkpoints under Decision of the Prime Minister).

b) It is container cargo (not bulk cargo).

c) The cargo has not had an import declaration registered.

d) The cargo is not on the list of cargo subject to monitoring and inspection of competent authorities.

2. The seaport operator will stop the movement of import cargo to other seaports or ICDs as prescribed herein if the number of containers of import cargo in stock decreases to 90 per cent of the designed import handling capacity of the seaport.

Article 5. Responsibilities of seaport operators and ICD operators

1. The seaport operator from which the cargo is moved shall:

a) Comply with Article 41 of the Customs Law.

b) Only move the import cargo upon approval of the shipping line/shipping agent or the cargo owner that has established the ownership of the cargo with the shipping line/shipping agent and the cargo movement plan has been approved by the Sub-department of Customs from which the cargo is moved. The entire movement must belong to a single bill of lading, with the same owner to the same seaport or ICD for storage.

Notify the shipping line/shipping agent or cargo owner of the storage location of the cargo at destination.

Concur with the shipping line/shipping agent or the cargo owner in the method of movement and information exchange about the cargo before the movement.

c) Send the confirmation mentioned in clause 3 Article 3 hereof to the Sub-department of Customs from which the cargo is moved.

d) Notify the cargo movement plan to the Sub-department of Customs from which the cargo is moved no later than 3 p.m. every day before the cargo is moved, including:

d.1) Details about the consignor of the cargo: Name, TIN, address, phone number, fax number.

d.2) Details about the carrier of the cargo: Name, TIN, address, phone number, fax number.

d.3) The cargo movement plan: Estimated time of departure, estimated time of arrival, route of movement, name of seaport or ICD of arrival, address.

d.4) Details about the cargo being moved: Bill of lading number, container reference number, description of cargo, carrier seal number, customs seal number (if any), means of transport, license plate number of the means of transport (if any).

dd) Notify the Sub-department of Customs to which the cargo is moved that the cargo movement plan (including the details specified in Article 5(1)(d) hereof) has been approved by the Sub-department of Customs from which the cargo is moved within 2 hours since the receipt of such approval.

e) Comply with movement procedures as prescribed in Article 51(b) of the Circular No. 38/2015/TT-BTC dated March 25, 2015, amended by Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance.

g) Within 5 working days after the time as prescribed in clause 2 Article 9 hereof, the seaport operator shall send a report on the movement of cargo to the Sub-department of Customs that supervises the seaport operator (using the Form No. 01 issued hereto).

h) Notify the Sub-department of Customs from which the cargo is moved of any problem arising during the movement.

i) If the seaport is backlogged during the imposition of the Directive No. 16/CT-TTg dated March 31, 2020 of the Prime Minister, the seaport operator shall notify the shipping line/shipping agent of the change of the port of discharge or port of delivery.

k) If the cargo has been moved away but the customs authority inspects and discovers that the cargo is subject to customs procedures at the import checkpoint as prescribed in Decision No. 23/2019/QD-TTg dated June 27, 2019 of the Prime Minister (except for import cargo that is permitted to be moved to other customs checkpoints under Decision of the Prime Minister), the seaport operator from which the cargo is moved shall move the cargo back to the import checkpoint for doing customs procedures as prescribed.

l) If there is any dispute over the delivery place, or damaged or lost cargo, the cargo owner and the seaport operator from which the cargo is moved shall be responsible for resolving it.

2. The seaport operator or ICD operator to which the cargo is moved shall:

a) Comply with Article 41 of the Customs Law.

b) Within 5 working days after the time as prescribed in clause 2 Article 9 hereof, the seaport operator or ICD operator shall send a report on the movement of cargo to the Sub-department of Customs that supervises the seaport operator or ICD operator (using the Form No. 02 issued hereto).

Article 6. Responsibilities of shipping line/shipping agent

1. Receive the list of cargo expected to be moved from the seaport operator and send a notice to the seaport operator that the shipping line/shipping agent either agrees or disagree with such list.

2. Cooperate with the seaport operator or ICD operator in movement of the cargo.

3. If the shipment of import cargo has been discharged from the seaport and is permitted to move to another seaport or ICD for storage as prescribed in this Circular, the shipping line/shipping agent is not required to change the port of destination on the National Single Window.

4. In respect of a shipment with the port of discharge being changed due to backlog, the shipping line/shipping agent may change the port of discharge, port of destination on the National Single Window within 48 hours from the time when the vessel reaches a port of discharge free from backlog.

5. Ensure necessary conditions related to the management system of the shipping line in order for relevant seaport operators and ICD operators to receive information about the cargo in a timely and favorable manner.

Article 7. Responsibilities of customs authorities

1. Responsibilities of the Sub-department of Customs of seaport from which the cargo is moved:

a) Check if the cargo meets the requirements as mentioned in clause 1 Article 4 hereof to approve the cargo movement plan as requested by the seaport operator.

If the Sub-department of Customs of seaport from which the cargo is moved does not give any response within 2 working hours after receiving the cargo movement plan, it shall be considered as an approval for the cargo movement plan of the seaport operator.

b) Take charge and cooperate with the Sub-department of Customs of seaport or ICD to which the cargo is moved and the seaport operator or ICD operator in deciding a timely method of information exchange of the cargo movement plan.

c) Take charge and cooperate with the Sub-department of Customs of seaport or ICD to which the cargo is moved and the seaport operator or ICD operator in management and supervision of each movement from the time when the cargo departs until the time when it is confirmed that the cargo arrives at the destination.

d) Keep track of the number of containers of import cargo in stock to proactively notify the seaport operator to stop the movement of the import cargo to another seaport or ICD as prescribed in clause 2 Article 4 hereof.

2. Responsibilities of the Sub-department of Customs of seaport to which the cargo is moved:

a) Receive the approved movement plan sent by the seaport operator.

b) Manage, supervise, and carry out the customs procedures associated with the movement of shipments for storage at the seaports or ICDs as prescribed in the Circular No. 38/2015/TT-BTC dated March 25, 2015, amended by Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance.

3. If the arriving cargo is backlogged, the General Department of Customs shall guide the relevant Departments of Customs of provinces and cities to take proper actions as prescribed in Circular No. 203/2014/TT-BTC dated December 22, 2014, amended by Circular No. 57/2018/TT-BTC dated July 5, 2018 of the Minister of Finance.

Article 8. Rights and obligations of the customs declarant

The customs declarant may carry out customs procedures at the Sub-department of Customs to which the cargo is moved as prescribed in the Circular No. 38/2015/TT-BTC dated March 25, 2015, amended by Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance and shall have relevant obligations as per the law.

Article 9. Entry in force

1. This Circular comes into force as of the date on which it is signed.

2. The import cargo being stored at a seaport may be moved to another seaport or ICD for further seizure as prescribed in Article 4 hereof from the imposition of Directive No. 16/CT-TTg dated March 31, 2020 of the Prime Minister until the end of 15 days after the imposition of Directive No. 16/CT-TTg in the province or city from which the cargo is moved.

3. If any document referred to in this Circular is amended or superseded, the new document shall prevail.

4. Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for consideration./.

APPENDIX

FORM OF REPORT ON LIST OF CARGO BEING MOVED
(Issued together with Circular No. 82/2021/TT-BTC dated September 30, 2021 of the Minister of Finance)

Form No. 01. Report on list of cargo being moved out

REPORT ON LIST OF CARGO BEING MOVED OUT

To: Sub-department of Customs …………………..

1. Details about the enterprise that requests the movement of cargo:

- Enterprise’s name: ………………………………………… TIN: ……………...……

- Head office: ………………………………………………………………………………..

- Phone number: ………………………………………… Fax number: ………………………………

2. Report on list of cargo being moved out:

Notes: Column (6): Insert name of the seaport or ICD where the cargo being moved in is stored.

Form No. 02. Report on list of cargo being moved in

REPORT ON LIST OF CARGO BEING MOVED IN

To: Sub-department of Customs …………………..

1. Details about the enterprise that receives the cargo moved in:

- Enterprise’s name: ………………………………………… TIN: …………...………

- Head office: ………………………………………………………………………….…….

- Phone number: ………………………………………… Fax number: ………………………………

2. Report on list of cargo being moved in:

- Total number of containers being moved in: ……………. containers;

- Total number of containers that have completed the customs procedures and have no longer been stored at the seaport or ICD: ………… containers;

- Total number of containers that still have been stored at the seaport or ICD: ………… containers;

Notes:

- Columns (4), (5): Insert “X" in each respective container;

- Column (6): It is compulsory to insert the number of import declaration if the “X” is inserted in column (5).

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