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

– In case of electronic tax guarantee: The guarantee bank sends information about the letter of guarantee to the customs authority via the electronic payment system on the Electronic Payment Portal of the General Department of Customs.

– 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): 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 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 met, accepts the guarantee and approves the guarantee. Customs clearance or release of goods.

+ In case of electronic tax guarantee by commercial banks that have signed a collection coordination agreement with the General Department of Customs: When receiving information on the tax guarantee amount at the commercial bank through the system Electronic payment on the Electronic Payment Portal of the General Department of Customs, the Customs authority updates the database of the General Department of Customs and accepts customs clearance 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.

+ The individual guarantee period does not exceed the period specified in Clause 3, Article 42 of the Law on Tax Administration, amended and supplemented in Clause 11, Article 1 of Law No. 21/2012/QH13 amending and supplementing a number of articles of the Law on Tax Administration. tax management.