Cases of termination of temporary admission

1. Procedures for re-exportation or re-importation of temporarily admitted goods have been completed (including the cases where the goods are placed in a bonded warehouse or free trade zone). Evidence of re-exportation or re-importation of goods:

a) Evidence of the re-exportation of temporarily imported goods is the counterfoil completed and stamped by the customs authority of Vietnam and the re-exportation counterfoil or the customs declaration granted clearance if the goods are re-exported by a written customs declaration form;

b) Evidence of the re-importation of temporarily exported goods is the counterfoil and the re-importation counterfoil completed and stamped by the customs authority of Vietnam or the customs declaration granted clearance if the goods are re-imported by a written customs declaration form.

2. Temporarily admitted goods which are not re-exported or re-imported are cleared for repurposing (including use of goods as gifts or presents) or for home use.

3. Goods have been disposed of according to a competent authority’s decision, goods have been seriously damaged, destroyed or totally lost by accident or force majeure as certified by competent authorities and subjected to the import duties and taxes which have been fully paid in accordance with regulations on goods temporarily imported for re-exportation and goods temporarily exported for re-importation.

4. Temporarily admitted goods have been confiscated by competent authorities in accordance with the national legislation of the country of temporary admission.

Chapter III

PROCEDURES FOR ISSUANCE AND RETURN OF ATA CARNETS

Article 8. Procedures for issuance of ATA carnet

1. VCCI shall be the ATA carnet issuing association in Vietnam.

2. An application for ATA carnet includes:

a) The registration form of specimen signature of the person authorized to sign the application form for ATA carnet and the specimen stamp of the enterprise (if the applicant for ATA carnet is an enterprise), which is made according to Form No. 01/DK in Appendix III enclosed herewith (in case of initial application for ATA carnet): 01 original;

b) The application form for ATA carnet made according to Form No. 02/DDN in Appendix III enclosed herewith: 01 original;

c) The ATA carnet whose back and front covers have been complete (typed) according to the ATA carnet form in Appendix I enclosed herewith: 01 original and 01 photocopy;

d) The letter of guarantee issued by the credit institution or foreign bank branch or receipt of payment made to VCCI: 01 original;

dd) The letter of authorization made according to Form No. 03/GUQ in Appendix III enclosed herewith if the applicant is not the ATA carnet holder: 01 original;

e) The competent authority’s certification of the event prescribed in Clause 7 Article 3 hereof: 01 photocopy;

g) Relevant documents: Documents indicating the value of the shipment and certificate of origin (CO) (if any): 01 photocopy.

3. Responsibilities of an ATA carnet holder:

a) Submit the application for ATA carnet as prescribed in Clause 2 of this Article to VCCI;

b) Present the goods at the request of VCCI for physical inspection;

c) Pay fees for issuing an ATA carnet as prescribed;

d) After being issued with ATA carnet by VCCI, the holder is not allowed to add information about the goods on the General List of the ATA carnet.

4. Responsibilities of VCCI:

a) Provide advice for the ATA carnet holder about information related to policies on goods, documents required by the country of temporary admission, route of the consignment, rights and responsibilities of the ATA carnet holder, guarantee amount and fees for issuing ATA carnet;

b) Receive and examine the validity and adequacy of the application for ATA carnet as prescribed in Clause 2 of this Article.

If an application is adequate and valid, VCCI shall issue an ATA carnet within 07 working days from receipt of the application.

Where it is necessary to compare the goods with information provided by the holder, VCCI shall carry out a physical inspection of goods before issuing an ATA carnet.

If an application is inadequate or invalid or the results of the physical inspection are not satisfactory, within 01 working day from receipt of application or after completion of the physical inspection, VCCI shall request the ATA carnet holder in writing to clarify or provide additional information or documents as prescribed in Clause 2 of this Article;

c) Print and issue ATA carnets, and collect, declare, manage and use fees for issuing ATA carnets as prescribed;

d) Enter information about the issued ATA carnet into the Electronic customs data processing system. If the Electronic customs data processing system is not available, VCCI shall give a written notification and send 01 photocopy of the issued ATA carnet to the Ministry of Finance (General Department of Customs) within 03 working days from the date of issue of the ATA carnet;

dd) Return the ATA carnet to its holder and keep 01 photocopy of the issued ATA carnet and relevant application.

5. An ATA carnet shall be valid for 12 months from the date of issue.

6. Fees for processing applications for ATA carnets, collection, transfer, declaration, management and use thereof shall comply with the provisions in Point c Clause 1 Article 26 hereof.

Article 9. Issuance of replacement ATA carnets

1. Cases of issuance of replacement ATA carnets

a) The goods cannot be re-imported into Vietnam before the expiry date of the ATA carnet;

b) The ATA carnet is lost, torn or otherwise destroyed within the validity period of the ATA carnet in the territory of a Party of the Istanbul Convention;

c) The information on the ATA carnet issued by VCCI, other than the information about the goods on the ATA carnet, has been altered before the ATA carnet is presented for completing temporary exportation procedures.

2. An application for a replacement ATA carnet includes:

a) The application form for ATA carnet made according to Form No. 02/DDN in Appendix III enclosed herewith: 01 original;

b) The ATA carnet whose back and front covers have been complete (typed) according to the ATA carnet form in Appendix I enclosed herewith: 01 original and 01 photocopy;

c) The letter of authorization made according to Form No. 03/GUQ in Appendix III enclosed herewith if the applicant is not the ATA carnet holder: 01 original;

d) The competent authority’s certification of the event prescribed in Clause 7 Article 3 hereof: 01 photocopy;

dd) Documents proving the loss or destruction of the ATA carnet (if the ATA carnet has been lost or destroyed according to Point b Clause 1 of this Article): 01 photocopy;

e) The ATA carnet to be replaced (if the ATA carnet has a minimum period of validity of 20 days or was torn): 01 original;

g) Documents relating to altered or additional information (if any): 01 photocopy;

h) The letter of guarantee issued by the credit institution or foreign bank branch or receipt of payment made to VCCI (in the case prescribed in Point a Clause 1 of this Article): 01 original.

3. Responsibilities of the ATA carnet holder:

a) Submit the application for the replacement ATA carnet as prescribed in Clause 2 of this Article;

b) Present the goods at the request of VCCI for physical inspection;

c) Pay fees for issuing a replacement ATA carnet as prescribed;

d) After being issued with a replacement ATA carnet, the holder is not allowed to add names of the goods on the General List of the replacement ATA carnet;

dd) In case of ineligibility to be issued with a replacement ATA carnet, the customs declarant shall present a written customs declaration for completing procedures for re-importation of goods in accordance with regulations of law;

e) Before using a replacement ATA carnet, the holder must present it to the customs authority where procedures for temporary exportation of the first consignment under the replaced ATA carnet have been followed for its certification.

4. Responsibilities of VCCI:

a) Receive and examine the validity and adequacy of the application prescribed in Clause 2 of this Article.

If an application is adequate and valid and falls in one of the case prescribed in Clause 1 of this Article, within 07 working days from receipt of the application, VCCI shall issue a replacement ATA carnet.

A replacement ATA carnet issued in the case prescribed in Point a Clause 1 of this Article shall bear the same details as those on the former ATA carnet, except the number, date of issue and validity period of the ATA carnet. The replacement ATA carnet shall be valid immediately after the expiry date of the former ATA carnet. The phrase “Replacement Carnet for ATA Carnet No……(number of the former ATA carnet)” shall be printed on the front cover of the replacement ATA carnet in green color and the phrase “Replacement Carnet” shall be printed on all of its counterfoils and vouchers.

A replacement ATA carnet issued in the case prescribed in Point b Clause 1 of this Article shall bear the same details as those on the former ATA carnet. The phrase “Replacement Carnet” shall be printed on the front cover of the replacement ATA carnet in green color and on all of its counterfoils and vouchers.

A replacement ATA carnet issued in the case prescribed in Point c Clause 1 of this Article shall bear the following details same as those on the former ATA carnet, including number of the ATA carnet, goods and other details to be kept unchanged as requested by the holder.

Collect fees for issuing a replacement ATA carnet as prescribed.

If an application is inadequate or invalid, within 01 working day from receipt of application, VCCI shall request the ATA carnet holder in writing to provide additional information or documents as prescribed in Clause 2 of this Article;

b) If an applicant does not fall in one of the cases for issuance of replacement ATA carnet prescribed in Clause 1 of this Article, VCCI shall give a written refusal within 02 working days from receipt of the application and instructions to the holder for completing temporary importation procedures on a written customs declaration in accordance with regulations of law;

c) Enter information about the issued replacement ATA carnet into the Electronic customs data processing system. If the Electronic customs data processing system is not available, VCCI shall give a written notification and send 01 photocopy of the replacement ATA carnet to the Ministry of Finance (General Department of Customs) within 03 working days from the date of issue;

d) Return the replacement ATA carnet and the former one in the case prescribed in Point a or Point b (if the ATA carnet was torn) Clause 1 of this Article to the holder and keep 01 photocopy of the issued replacement ATA carnet together with the application.

5. Responsibilities of the customs authority:

a) Receive replacement ATA carnet presented by the holder;

b) Within 08 working hours from receipt of the replacement ATA carnet, the customs authority where procedures for temporary exportation or temporary importation of the first consignment under the replaced ATA carnet have been followed shall compare the information on the replacement ATA carnet with that on the Electronic customs data processing system or the retained photocopies of the cover of the ATA carnet and counterfoil and voucher (where the Electronic customs data processing system is not available). In case of satisfactory results, the customs authority shall give a certification on the replacement ATA carnet according to the provisions in Appendix II enclosed herewith and return the replacement ATA carnet to the customs declarant;

c) Enter information about the replacement ATA carnet into the Electronic customs data processing system. Where the Electronic customs data processing system is not available, the customs authority shall take the photocopies of the cover of the replacement ATA carnet and the yellow counterfoil in respect of temporarily exported goods or the white counterfoil in respect of temporarily imported goods;

d) If the condition for giving certification on the replacement ATA carnet prescribed in Point b of this Clause is not fulfilled, the customs authority shall instruct the ATA carnet holder to use the written customs declaration for completing temporary importation or temporary exportation procedures as prescribed by law, and enter information on the customs declaration on temporary importation or temporary exportation of goods into the Electronic customs data processing system upon completion of such temporary importation or temporary exportation procedures.

6. Period of validity of a replacement ATA carnet:

a) In the case prescribed in Point a Clause 1 of this Article, the replacement ATA carnet shall be valid for 12 months from the date of issue.

b) In the case prescribed in Point b or Point c Clause 1 of this Article, the validity period of the replacement ATA carnet shall be same as that of the former one.