Responsibility of Information Technology Department

Responsibility of Information Technology Department   – Deliver, provide, withdraw special digital certificates of tax authorities; protect, store, transport digital certificates in a way that ensure safety and confidentiality; provide support and instructions on issues related to digital certificates at the Department of Taxation and Sub-department of taxation; promptly report and deal with violations. – Provide, manage, use, withdraw public digital certificates of organizations and individuals at Information Technology Department on demand. – Inspect and supervise the adherence to this document of individuals [...]

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Assurance of safety and confidentiality

Assurance of safety and confidentiality   – The secret key must be store on the token which must not be given to another person. – Keep the token in a safe and secret place. In case the digital certificate of the agency/organization is stored on a token, it must be given to the document management division and kept in a locked cabinet in the agency/organization. – The digital certificate of the agency/organization used for automatic signing must be stored on a hardware security [...]

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Users of digital certificates

Users of digital certificates   – General Department of Taxation, units affiliated to General Department of Taxation, Departments of Taxation, and Sub-departments of taxation may use digital certificates for organizations. – People holding position of deputy manager and higher of the departments/units affiliated to General Department of Taxation, Departments of Taxation, deputy team leader and higher of Sub-departments of taxation, and other cases at the request of General Department of Taxation may use digital certificates for individuals.   Article 5. Use of digital signatures   – [...]

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Application for recognition of off-airport cargo terminal

Application for recognition of off-airport cargo terminal   1. The application form made according to Form No. 01 in the Appendix enclosed herewith: 01 original. 2. The enterprise registration certificate or investment certificate or another equivalent document as prescribed in Clause 4 Article 81 of the Government’s Decree No. 78/2015/ND-CP dated September 14, 2015: 01 photocopy. 3. The diagram of the off-airport cargo terminal in which boundaries, locations of commodity storage facility, camera system, internal roads, security office, terminal office and customs office [...]

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Application for CFS recognition

Application for CFS recognition   1. The application form made according to Form No. 01 in the Appendix enclosed herewith: 01 original. 2. The enterprise registration certificate or investment certificate or another equivalent document as prescribed in Clause 4 Article 81 of the Government’s Decree No. 78/2015/ND-CP dated September 14, 2015: 01 photocopy. 3. The diagram of the CFS in which boundaries, locations of commodity storage facility, camera system, internal roads, security, warehouse and customs offices must be clearly stated: 01 photocopy. 4. The [...]

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Requirements for recognition of bonded warehouses

Requirements for recognition of bonded warehouses   1. The area to be recognized as a bonded warehouse or yard must be located in the area prescribed in Clause 1 Article 62 of the Law on customs or the border-gate economic zone or the area included in the logistics center development planning approved by competent authorities. 2. The bonded warehouse or yard must be separated from surrounding areas by walls, fences, and meet customs inspection and supervision requirements, except for those located in [...]

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Application for certificate of eligibility to sell duty-free goods

Application for certificate of eligibility to sell duty-free goods   1. The application form for certificate of eligibility to sell duty-free goods, which is made according to Form No. 01 in the Appendix enclosed herewith: 01 original. 2. The enterprise registration certificate or investment certificate or another equivalent document as prescribed in Clause 4 Article 81 of the Government’s Decree No. 78/2015/ND-CP dated September 14, 2015: 01 photocopy. 3. The diagram showing the locations of the duty-free shop, duty-free warehouse and camera system: [...]

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Conversion of currency

Conversion of currency   1. For the application of subparagraph 1(b) of Article 19 and subparagraph 3(a) of Article 29 in cases where products are invoiced in a currency other than euro, amounts in the national currencies of the Member States of the Union or of Viet Nam equivalent to the amounts expressed in euro shall be fixed annually by each Party. 2. A consignment shall benefit from subparagraph 1(b) of Article 19 and subparagraph 3(a) of Article 29 by reference to [...]

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Supporting documents

Supporting documents   The documents, used for the purpose of proving the originating status for the issuance of a C/O or making out any origin declaration, may consist of the following: 1. direct evidence of the manufacturing or other processes carried out by the exporter or supplier to obtain the goods concerned, contained for example in his accounts or internal book-keeping. 2. documents proving the originating status of materials used, issued or made out in a Party, where those documents are used in [...]

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Validity of proof of origin

Validity of proof of origin   1. A proof of origin shall be valid for 12 months from the date of issuance in the exporting Party, and shall be submitted to the customs authorities of the importing Party within that period. 2. Proofs of origin which are submitted to the customs authorities of the importing Party after the period of validity referred to in paragraph 1 may be accepted for the purpose of applying preferential tariff treatment of EVFTA, when the importer [...]

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