Does the ACTS assist in calculating customs duties in Vietnam?

Does the ACTS assist in calculating customs duties in Vietnam?

Pursuant to Article 3 of Decree 46/2020/ND-CP, it is stipulated as follows:

Explanation of Terms

In this Decree, the following terms are understood as follows:

1. The ACTS is an integrated information technology system established and connected by ASEAN member countries, facilitating the exchange of information for conducting electronic transit procedures and controlling the transit movement of goods through the territories of ASEAN member countries. It assists the customs authorities of ASEAN member countries in calculating customs duties, guarantees, and exchanging information on customs duty recoveries as prescribed in Protocol 7 on the customs transit system (hereafter referred to as Protocol 7).

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Thus, the ACTS is an integrated information technology system established and connected by ASEAN member countries, and one of the functions of the ACTS is to assist customs authorities in calculating customs duties.

Does the ACTS assist in calculating customs duties in Vietnam? (Image from the Internet)

Does a customs declarant have the right to conduct customs procedures for goods placed under the ACTS procedure in Vietnam?

Pursuant to Article 5 of Decree 46/2020/ND-CP, it is stipulated as follows:

Rights and Obligations of a Customs Declarant

1. Rights of the customs declarant:

a) To be guided by customs authorities in conducting customs procedures for goods placed under the ACTS procedure as stipulated in this Decree;

b) To choose to conduct transit customs procedures through the ACTS as prescribed in this Decree or according to the current Vietnamese legal provisions;

c) To use software connected to the electronic data processing system of customs authorities for conducting transit procedures through the ACTS;

d) Other rights as stipulated in the Customs Law.

2. Obligations of the customs declarant:

a) To be responsible for declaring fully, accurately, and truthfully the information criteria on the customs transit declaration form through the ACTS;

b) To comply with the regulations on the transit of goods as stipulated in this Decree and other relevant laws;

c) To transport goods through the prescribed routes, ports, and within the timeframe registered with the customs authorities of the exporting country;

d) Not to arbitrarily break the customs seal without the permission of the customs authorities;

dd) To fully perform the obligations for foreign import duties, other taxes, and fees that may arise for transit goods;

e) To learn and study management policies related to transit goods of intended countries prior to entering, and to request transit permits (if any) from competent authorities before declaring the information criteria on the customs transit declaration form through the ACTS. Information on goods transit permits must be declared through the ACTS when registering the customs transit declaration form and presented to the customs authorities where the goods transit procedures are conducted;

g) To notify the customs authority or one of the following agencies, local government, police, or border guard where any abnormal situation occurs during the transit journey after applying necessary measures to limit and prevent losses as stipulated in this Decree;

h) To archive customs records, books, accounting documents, and other relevant documents related to transit goods for five years from the date of registering the customs transit declaration form through the ACTS;

i) Other obligations as stipulated in the Customs Law.

Accordingly, according to the above-stated regulations, conducting customs procedures for goods placed under the ACTS procedure is one of the rights of the customs declarant.

What are regulations on goods placed under the ACTS procedure in Vietnam?

According to Article 6 of Decree 46/2020/ND-CP, it is stipulated as follows:

- goods placed under the ACTS procedure originating from Vietnam, transiting through other ASEAN member countries, must comply with the management policies related to the transit goods of transit countries.

- goods placed under the ACTS procedure that pass through other ASEAN member countries and are imported into Vietnam must comply with the management policies related to the transit goods of other member countries and the import management policies governed by relevant Vietnamese law.

- goods placed under the ACTS procedure passing through Vietnam must comply with the management policies related to transit goods according to the relevant legal provisions.

- The Head of the Customs Branch, based on the ACTS's screening results and other related information about the transit goods (if any), shall decide on checking the customs documentation and/or conducting physical inspections. Physical inspections are conducted using machinery, technical equipment, and in cases where the Customs Branch has not been equipped with machinery, technical equipment, or where machine inspections are insufficient for determining the nature of the goods, a customs official shall perform the physical inspection directly.

- Fees and charges in Vietnam for goods placed under the ACTS procedure are collected in accordance with the law on fees and charges.

goods placed under the ACTS procedure passing through Vietnam to be domestically consumed must undergo procedures for domestic consumption in accordance with current customs legal provisions.

The timeframe for conducting customs procedures for goods placed under the ACTS procedure is carried out according to the provisions in Article 23 of the Customs Law 2014.