On June 10, 2020, the Government of Vietnam issued Decree 64/2020/ND-CP guiding the implementation of the temporary admission mechanism according to the Istanbul Convention.
According to the regulations, the temporary admission carnet (hereinafter referred to as the ATA carnet) is a document used for the temporary admission of goods, which is accepted as a substitute for the customs declaration to carry out customs procedures and ensure the payment of import duties, other taxes, late payment fees, fines, and charges (if any) for temporarily admitted goods under the provisions of this Decree.
Instructions for issuing ATA carnet (Illustrative image)
The agency responsible for issuing the ATA carnet in Vietnam is VCCI. Accordingly, the procedure for issuing the ATA carnet is implemented according to Decree 64/2020/ND-CP, as follows:
Regarding the dossier requesting the issuance of ATA carnet, it includes:
- Registration of the signature sample of the authorized person to sign the request for issuance of the ATA carnet and the seal sample of the enterprise (in the case of an organization requesting the issuance of the ATA carnet) according to Form No. 01/DK stipulated in Appendix III issued together with this Decree (for the first-time request for ATA carnet): 01 original;
- Request form for issuance of the ATA carnet according to Form No. 02/DDN stipulated in Appendix III issued together with this Decree: 01 original;
- Pre-filled ATA carnet form (typed) with complete information on the front and back covers according to the ATA carnet form stipulated in Appendix I issued together with this Decree: 01 original and 01 copy;
- Guarantee letter issued by a credit institution or a branch of a foreign bank or proof of payment to VCCI: 01 original;
- Power of attorney according to Form No. 03/GUQ stipulated in Appendix III issued together with this Decree in case the requester for issuance of the ATA carnet is not the carnet holder: 01 original;
- Verification document from the competent authority about the organization or participation in the event stipulated in Clause 7, Article 3 of this Decree: 01 copy;
- Related documents: documents showing the value of the shipment, certificate of origin (if any): 01 copy.
The ATA carnet holder, who is the owner of the goods requesting issuance of the ATA carnet, is responsible for:
- Submitting the dossier requesting the issuance of the ATA carnet stipulated in Clause 2 of this Article to VCCI;
- Presenting the goods upon request by VCCI for actual inspection;
- Paying the fee for issuing the ATA carnet as stipulated;
- After being issued the ATA carnet by VCCI, the carnet holder is not allowed to add any additional information on the goods to the General List registered in the ATA carnet.
VCCI is responsible for:
- Advising the ATA carnet holder on information related to goods policies, documents required by the countries where temporary admission of goods is intended, the route of the shipment, the rights and responsibilities of the ATA carnet holder, the amount of guarantee and the cost of issuing the ATA carnet;
- Receiving, checking the validity and completeness of the dossier requesting issuance of the ATA carnet as stipulated in Clause 2 of this Article.
In case the dossier is complete and valid, VCCI issues the ATA carnet within 07 working days from the date of receipt of the complete dossier submitted by the ATA carnet holder.
In case it is necessary to verify the goods against the information provided by the carnet holder when requesting the issuance of the ATA carnet, VCCI conducts an actual inspection of the goods before issuing the ATA carnet.
In case the dossier is incomplete or invalid, or the actual inspection results of the goods are inconsistent, within 01 working day from the date of receipt of the dossier or the completion of the actual inspection of the goods, VCCI issues a document requesting the carnet holder to clarify or provide additional information and documents as stipulated in Clause 2 of this Article;
- Printing, issuing the ATA carnet, and collecting, declaring, managing, and using the fee for issuing the ATA carnet as stipulated;
- Updating ATA carnet information into the electronic customs data processing system. If there is no electronic customs data processing system, VCCI will notify in writing and send 01 copy of the ATA carnet to the Ministry of Finance (General Department of Customs) within 03 working days from the date of carnet issuance;
- Returning the ATA carnet to the carnet holder and retaining 01 copy of the issued ATA carnet along with the dossier requesting issuance of the ATA carnet.
This Decree stipulates that the ATA carnet has a validity period of 12 months from the date of issuance. The levels, policies on collection, declaration, management, and use of the fee for issuing the ATA carnet are implemented according to the provisions of point c, clause 1, Article 26 of Decree 64/2020/ND-CP.
See more regulations in Decree 64/2020/ND-CP effective from July 30, 2020.
Thu Ba
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