Procedures for return of ATA carnets

1. An application for return of ATA carnet includes:

a) The used ATA carnet (including all of unused counterfoils and vouchers), or the replacement ATA carnet and the former ATA carnet (including all of unused counterfoils and vouchers) in the case prescribed in Point d Clause 4 Article 9 hereof, or the unused ATA carnet (including all of issued counterfoils and vouchers): 01 original;

b) Documents proving the termination of temporary admission in case of goods entered for home use, repurposed, destroyed, lost or damaged abroad (if any): 01 original.

2. Responsibilities of the ATA carnet holder:

The ATA carnet holder shall submit an application for return of the ATA carnet as prescribed in Clause 1 of this Article to VCCI.

3. Responsibilities of VCCI:

a) Receive and examine the validity and adequacy of the application prescribed in Clause 1 of this Article.

If the application is adequate and valid, within 02 working days from receipt of the application, VCCI shall give a written notification to the ATA carnet holder and withdraw the ATA carnet.

If an application is inadequate or invalid, within 01 working day from receipt of the application, VCCI shall request the ATA carnet holder in writing to provide additional information and documents as prescribed in Clause 1 of this Article.

If the additional information and documents provided by the ATA carnet holder are valid, within 02 working days from receipt of such additional information and documents, VCCI shall give a written notification to the ATA carnet holder and withdraw the ATA carnet.

If the additional information and documents provided by the ATA carnet holder are invalid or the ATA carnet holder fails to provide additional information and documents within 10 working days from receipt of the written request from VCCI, VCCI shall give a written refusal to accept the return of the ATA carnet to its holder;

b) Release the guarantee to the ATA carnet holder in accordance with the provisions in Article 19 hereof.

Chapter IV

CUSTOMS PROCEDURES

Article 11. Rights and obligations of the customs declarant

1. Rights of the customs declarant:

In addition to the rights of the customs declarant defined in Clause 1 Article 18 of the Law on Customs, the customs declarant shall also be entitled to:

a) receive instructions from customs authorities on customs procedures for temporarily admitted goods in accordance with regulations herein;

b) follow customs procedures for temporarily admitted goods in accordance with regulations herein or other customs procedures for temporarily imported or exported goods in accordance with regulations of law.

2. Obligations of the customs declarant:

Apart from the fulfillment of the obligations of the customs declarant defined in Clause 2 Article 18 of the Law on Customs, the customs declarant shall also be obliged to:

a) comply with regulations on temporary admission herein, and place or affix identification marks on temporarily admitted goods for ensuring that the goods re-exported or re-imported are the ones temporarily imported or exported;

b) fulfill the obligations to declare and pay import or export duties, other taxes, late payment interests, fines, fees and charges (if any) to the customs authority where temporary importation or exportation procedures have been followed in case the goods are repurposed, entered for home use, destroyed, seriously damaged or totally lost by accident or force majeure during the period of temporary importation for re-exportation or temporary exportation for re-importation, and cannot be undergone procedures for re-exportation or re-importation.

Article 12. Customs places for temporarily admitted goods

1. Customs procedures for temporarily admitted goods shall be carried out at the Customs Sub-department at the checkpoint.

2. If goods granted temporary admission are sent by express mail, customs procedures shall be carried out at the Customs Sub-department in charge of managing the place for gathering and inspecting goods sent via express mail.