General guarantee procedures according to Article 43 of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance.

– In case of electronic guarantee: The guarantee bank sends information about the letter of guarantee to the customs authority via the electronic payment portal.

– Authority or competent person authorized or decentralized to implement (if any):

– Agency directly implementing administrative procedures: Customs Branch where the customs declaration is registered.

– Coordinating agency (if any): The bank that has signed a collection coordination agreement or another credit institution.

– Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance regulating customs procedures; customs inspection and supervision; export tax, import tax and tax administration for exported and imported goods.

In case of electronic tax guarantee by commercial banks that have signed a collection coordination agreement with the General Department of Customs, the guarantee bank will send information about the letter of guarantee to the above electronic payment system. electronic payment portal of the General Department of Customs before customs clearance or release of goods.

– Step 2: The Customs Branch where the declaration is registered checks the guarantee conditions according to the instructions in Clause 2, Article 43 of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance, if If satisfied, accept a general guarantee for export and import goods declarations of organizations and individuals registering for the period of time the organization or individual requests to be guaranteed stated on the Letter of Guarantee, determine the time period. Tax payment deadline according to the guarantee period for each shipment according to regulations and customs clearance or release of goods. In case the guarantee conditions are not fully met, the Customs Branch will notify the organization or individual in writing of refusal to apply the guarantee.

+ General letter of guarantee from the credit institution (01 original copy).