New Regulations on Customs Declaration for Import-Export Goods via Postal Network

Translation:

Customs declaration for letters, parcels, and packages of exported and imported goods sent through the postal network provided by the designated enterprise (hereinafter collectively referred to as postal items) shall be performed in accordance with the provisions of Clause 3, Article 1 of Circular 56/2019/TT-BTC, specifically as follows:

Illustration (source: internet)

- The customs declarant shall make customs declarations electronically. However, in the cases stipulated in Clause 12, Article 1 of Decree 59/2018/ND-CP, the customs declarant may choose to declare electronically or on a paper customs declaration form.- Based on the shipping information provided by the shipper on the CN22, CN23 forms, the E1QT postal item number, the dossiers and documents of exported and imported parcels/packages, the information provided by the shipper to the enterprise, and the enterprise’s internal warning information on discrepancies between the shipper’s declared information on goods, value of goods, and the actual goods as well as related documents (if any), to categorize as follows:

- **First:** For exported parcels/packages:- Group 1: Exported parcels/packages that meet the following conditions:    + Have a customs value below five million Vietnamese Dong (5,000,000 VND);        + Are exempt from export tax or subject to an export tax rate of 0%;        + Do not belong to the list of goods requiring export permits or specialized inspection.- Group 2: Exported parcels/packages not belonging to Group 1; exported parcels/packages in Group 1 where the shipper or the authorized person requests to handle customs procedures themselves; parcels/packages with the enterprise’s internal warning information; parcels/packages suspected of having incorrect customs value.- **Second:** For imported parcels/packages:- Group 1: Imported parcels/packages with a customs value within the duty-free exemption limits as stipulated in Articles 8 and 29 of [**Decree 134/2016/ND-CP**](https://lawnet.vn/vb/nghi-dinh-134-2016-nd-cp-huong-dan-luat-thue-xuat-nhap-khau-4f012.html) and not belonging to the list of goods requiring import permits or specialized inspection.- Group 2: Imported parcels/packages not belonging to Group 1; imported parcels/packages in Group 1 where the shipper or the authorized person requests to handle customs procedures themselves; parcels/packages with the enterprise’s internal warning information; parcels/packages suspected of having incorrect customs value.

- In case of missing information on the CN22, CN23 forms, the E1QT postal item number (as per the sample of the Universal Postal Union attached to this Circular) in paper or electronic form for categorizing goods and making customs declarations, the enterprise shall preview the parcels/packages in the area with CCTV surveillance, under the supervision of the customs officer.- In case the customs agency discovers that customs declarations made according to the parcel/package categorization are non-compliant, it shall handle as per the provisions of the law. The enterprise shall retain non-compliant categorized parcels/packages in a separate area and continue customs procedures for correctly categorized parcels/packages. The customs agency shall physically inspect the non-compliant categorized parcels/packages when processing according to the new customs declaration form.- ...

See the full regulation at Circular 56/2019/TT-BTC, effective from October 15, 2019.

Thu Ba

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