15 important principles that customs declarants must know in Vietnam

15 important principles that customs declarants must know in Vietnam (Artwork)

Specifically, according to Clause 1, Article 18 of Vietnam's Circular 38/2015/TT-BTC as amended and supplemented by Point b, Clause 7, Article 1 of Vietnam's Circular 39/2018/TT-BTC, the customs declaration principles include:

(1) The declarant must provide sufficient information on the customs declaration as instructed in form No. 01 or form No. 02 in Appendix II hereof and send documents of the customs dossier mentioned in Article 16 of this Circular according to instructions in form No. 03 in Appendix II hereof to the customs authority through the e-customs system. Documents of the customs dossier may be electronic data or scans having certified by digital signatures.

In case of a physical customs declaration, the declarant shall follow instructions in Appendix IV hereof and submit or present the customs dossier in accordance with Article 16 of Circular 38 (amended and supplemented in Clause 5, Article 1 of Circular 39) to the customs authority when registering the customs declaration.

If raw materials or supplies are imported for processing of exports or manufacture of domestic exports, the declarant shall declare the codes of the products, materials or supplies in the description section of Appendix II of Circular 38 (amended and supplemented in Clause 5, Article 1 of Circular 39)

(2) Goods that are exported, imported in different manner shall be enumerated on separate declarations;

(3) A customs declaration shall be used for a shipment with one invoice. When declaring a shipment with multiple invoices on the same customs declaration as prescribed in Clause 7 Article 25 of Decree No. 08/2015/ND-CP, the declarant must make a list of commercial invoices for exports or imports using form 02/BKHD/GSQL in Appendix V enclosed herewith and send it together with the customs declaration to the e-customs system.

In case of physical customs declaration, the declarant must specify the numbers, dates of invoices, and total quantity of goods on the customs declaration. If all invoices cannot be declared on the customs declaration, a list shall be compiled and enclosed with the declaration.

(4) When declaring exports or imports that are eligible for tax exemption or non-dutiable, information about the tax exemption must be declared as instructed in Appendix II enclosed herewith.

(5) If exports or imports are eligible for tax reduction, the tax rate before reduction, and the rate of reduction, and the document of such reduction must be specified on the paper customs declaration;

(6) If the exports or imports are sea, river, air, railroad vehicles, the declarant shall complete the declaration and export procedures before initiating exit procedures unless goods are sold after the vehicle has departed from Vietnam; complete the declaration and import procedures before initiating entry procedures. If the imports are road vehicles or a vehicle that is transported by another vehicle through the checkpoint, only the import/export declaration and import/export procedures are required and entry/exit procedures are exempt.

(7) The declarant may use the analysis results given by competent organizations to declare information related to the names, codes, quality, categories, quantity of goods, and other information about the shipment.

The declarant may use the result of analysis and classification of a shipment granted clearance previously to declare the names, codes of next shipments that have the same names of goods, composition, physical and chemical properties, functions, and are imported from the same manufacturers within 03 years from the day on which the result of analysis and classification is given, Unless the regulations of law which is the basis for giving the analysis, classification of exports or imports is amended or replaced.

(8) In case of physical customs declaration of temporary import/export of goods, re-exported/re-imports must also be declared on a paper declaration.

(9) A bill of lading must be declared on a separate import declaration. If a bill of lading is declared on more than one declaration or more than one bills of lading are declared on a single declaration or goods are imported without a bill of lading, the declarant shall follow instructions in form 01 of Appendix II of Circular 38 (replaced by Appendix I of Circular 39).

(10) When registering an export declaration, the declarant shall specify the container number (if exports are transported in containers) and reference number of the goods according to form No. 02 in Appendix II of Circular 38 (replaced by Appendix I of Circular 39).

If goods on more than one export declaration of the same owner are loaded in the same container or on the same vehicle, the declarant shall specify the information according to form No. 15 of Appendix II hereof through the e-customs system before goods are released from the customs controlled area (CCA);

(11) Regarding exports and imports serving national defense and security and thus exempt from customs declaration and physical inspection, the declarant shall submit the written request for exemption from customs declaration and physical inspection issued by the Minister of Public Security of Vietnam or the Minister of National Defense of Vietnam to the customs authority where export or import procedures are followed;

(12) Regarding exports and imports requiring licensing by line management authority, the license must be available upon registration of the customs declaration and specified in the customs declaration according to instructions on form No. 01 or form No. 02 of Appendix II hereof;

(13) Regarding goods that are wrongly shipped or excess goods according to the sale contract, the declarant shall make an additional declaration according to Clause 4 Article 20 or reject the goods according to Article 95 and Article 96 of this Circular;

(14) If the electronic customs declaration system of the declarant is not able to complete the electronic customs procedures, the declarant shall send a written notification to the relevant Sub-department of Customs using form No. 41/TB-HTSC/GSQL in Appendix V hereof and make the declaration through a customs agent or at the office of the customs authority. In consideration of the customs declaration method registered by the declarant in form No. 41/TB-HTSC/GSQL, the Sub-department of Customs shall instruct the declarant to follow the procedures;

(15) Regarding goods on the duty-free list mentioned in Clause 1 Article 17 of the Law on Export and import duties dated April 06, 2016, the project owner shall submit the duty-free list according to form 30 of Appendix II hereof.

Other notes:

- A customs declaration consists of up to 50 lines of goods. More than one customs declaration shall be used if more lines are needed. If a shipment consists of multiple types of goods serving manufacturing, inward processing, or manufacturing of domestic exports, the declarant may group the goods with the same codes (Appendix II hereof), origins, or tax rates.

When grouping HS codes on the customs declaration, the invoice value, dutiable values, quantity of lines of grouped HS codes is the total invoice value, dutiable values, and quantity of group lines; do not declare invoices of lines of grouped HS codes

- If the amount of tax on a type of goods exceeds the number of digits on the declaration, the declarant may divide the goods into more lines on the customs declaration. If it is not possible to do so, the paper customs declaration shall be used.

If the total amount of tax on a type of goods exceeds the number of digits of on the declaration, the declarant may use more than one customs declaration.

- If a shipment must be declared on multiple declarations or imports serve multiple purposes, have the same bill of lading and invoice, declared on multiple invoices by purpose at the same Sub-department of Customs, the declarant shall only submit 01 customs dossier (if paper documents are submitted) and write “chung chứng từ với tờ khai số … ngày …” (in the same set with declaration No. …. Dated ….. “) on the next declarations.

In the cases mentioned in Clause 2, Clause 3, and Clause 4 of this Article, the declarant shall submit, present, keep one customs dossier that contains customs declarations of the same shipment.

- The declarant shall round up the number if the quantity of goods has more than two digits after the decimal points, the invoice value has more than 04 digits after the decimal points, or invoice unit price has more than 06 digits after the decimal points. The practical quantity, value of invoices and cost prices of invoices shall be declared at item “Mô tả hàng hóa” (“Goods description”).

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