Consolidated Document of Circular 38/2015 and Circular 39/2018 on Customs Procedures

Everyone can refer to the consolidated document between Circular 38/2015/TT-BTC and Circular 39/2018/TT-BTC regulating customs procedures to easily look up legal regulations without having to open both documents simultaneously for comparison.

Unified Document between Circular 38/2015 and Circular 39/2018

The two documents unified include:

- Circular 38/2015/TT-BTC which prescribes customs procedures; customs inspection and supervision; export tax, import tax and tax administration for exported and imported goods;

- Circular 39/2018/TT-BTC which amends and supplements several articles of Circular 38/2015/TT-BTC.

Appendices amended and supplemented as follows:

- Appendix 1 of Circular 39/2018/TT-BTC replaces Appendix II: Information criteria related to electronic customs procedures and management policies for exported and imported goods of Circular 38/2015/TT-BTC;

- Appendix 2 of Circular 39/2018/TT-BTC replaces Appendix V: Forms related to customs procedures; customs inspection and supervision of Circular 38/2015/TT-BTC;

- Appendix 3 of Circular 39/2018/TT-BTC replaces Appendix VI: Forms related to export tax, import tax and tax administration for exported and imported goods of Circular 38/2015/TT-BTC;

- Appendix 4 of Circular 39/2018/TT-BTC supplements Appendix IIa: Information criteria about tax and tax administration for exported and imported goods of Circular 38/2015/TT-BTC;

- Appendix 5 of Circular 39/2018/TT-BTC supplements Appendix X: Information exchanged between customs authorities and port, warehouse, yard, and location business enterprises of Circular 38/2015/TT-BTC.​

Transitional Provisions to be noted:

- In case the customs electronic data processing system encounters a problem or does not yet have the function to meet the requirements for electronic information transmission as prescribed in Circular 39/2018/TT-BTC, customs declarants and customs authorities shall perform related procedures on paper.

- For regulations concerning processed goods, goods manufactured for export, and export processing enterprises:

+ For processing contracts, appendices to processing contracts being performed before Circular 39/2018/TT-BTC takes effect, the organization or individual shall notify information about the processing contract, appendices to the processing contract for customs declarations arising after Circular 39/2018/TT-BTC takes effect according to the provisions in Article 56 of Circular 38/2015/TT-BTC as amended and supplemented in Clause 36, Article 1 of Circular 39/2018/TT-BTC;

+ For raw materials, supplies imported for the production of export goods, processing contracts, and appendices to processing contracts being performed before Circular 39/2018/TT-BTC takes effect but settlement period extends after the Circular takes effect or in cases of merger, consolidation, division, dissolution, or relocation of the place for carrying out procedures for importing raw materials, supplies after Circular takes effect, organizations and individuals shall carry out settlement reports according to the provisions in Circular 39/2018/TT-BTC.

- The contents prescribed in point b.3, Clause 2, Article 33 of Circular 38/2015/TT-BTC shall be implemented according to point b, Clause 2, Article 30 of Circular 38/2015/TT-BTC as amended and supplemented in Clause 19, Article 1 of Circular 39/2018/TT-BTC.

- The contents prescribed in Articles 103, 104, 105, 106 of Circular 38/2015/TT-BTC, if already specified in Decree 134/2016/ND-CP or against the provisions of Decree 134/2016/ND-CP, shall be implemented according to the provisions in Decree 134/2016/ND-CP.

Duy Thinh

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