Which Documents of the General Department of Customs Must be Affixed with a Seal?

At Clause 4, Article 26 of Decree 110/2004/ND-CP on archival work, it is stipulated that the pressing of circular seals, embossing on documents, specialized records is carried out according to the regulations of the Minister, the head of the agency managing the sector.

In Official Dispatch 6550/TCHQ-VP in 2012 regarding the pressing of hanging seals and circular seals on documents issued by the General Department of Customs, it is stipulated which types of documents must have circular seals, including:

a) Documents issued by the Customs agency:

- Decision on resolving complaints;

- Decision on administrative penalty sanctions;

- Decision on inspection, examination;

- Decision on duty exemption for import-export goods;

- Decision on tax determination;

- Decision on post-clearance inspection;

- Decision on sending officials on foreign business trips (to process an official passport);

- Announcement on resolving complaints and denunciations;

- Late payment penalty notice;

- Inspection, examination conclusion;

- Conclusion on verifying a denunciation;

- Report on the verification results of a denunciation;

- Work minutes;

- Contract, contract appendix, contract liquidation;

- Forms, appendices related to financial data, tax accounting, statistics on import-export situations;

b) For documents not issued by the Customs agency:

In cases where it is necessary to authenticate documents sent from other agencies or organizations to the customs agency and the customs agency provides them again to another agency, unit (e.g., providing dossiers for investigation, inspection, supervision of functional agencies...), the customs agency must have a document providing the dossier accompanied by photocopies of the documents required to be provided. The archival staff shall press a circular seal on the document provided, along with the document of the customs agency.

c) For other documents:

For documents not stipulated above, but as required by the sector-specific management agency to press a hanging seal or circular seal, units when issuing documents must have a presentation for approval from the authorized leadership (or a specific regulation document from the relevant sector-specific management agency) as the basis for archival staff to press the issued seal according to regulations.

Above is the content of the consultation.

Respectfully, and wishing you good health!