Is a cash deposit voucher required in the dossier for customs procedures for goods placed under the ACTS procedure in Vietnam?

Is a cash deposit voucher required in the dossier for customs procedures for goods placed under the ACTS procedure in Vietnam?

Pursuant to Article 9 of Decree 46/2020/ND-CP, regulations are as follows:

Customs procedures for goods placed under the ACTS procedure from non-ASEAN countries through Vietnamese territory to ASEAN member countries

1. Customs dossier:

a) Transit customs declaration according to the information criteria issued by the Ministry of Finance;

b) Goods transit permit in cases where Vietnamese law requires a goods transit permit: 01 original copy;

c) Notification of quarantine results meeting the requirements according to the regulations of quarantine law or quarantine certificate issued by a foreign quarantine agency and recognized by quarantine law for cases of transit goods that must be quarantined: 01 original copy;

d) Goods transit permit or equivalent documentation in cases where the laws of ASEAN member countries on the transit journey require a goods transit permit or equivalent documentation: 01 photocopy;

đ) Letter of guarantee or deposit document for taxes: 01 original copy.

For multi-journey guarantees, the customs declarant submits the original copy when registering the transit customs declaration for the first time using that guarantee.

2. Responsibilities of the customs declarant: To follow the regulations in clause 2, Article 8 of this Decree.

3. Responsibilities of the customs sub-department at the entry point (Customs sub-department at the departure point): To follow the regulations in clause 3, Article 8 of this Decree.

4. Responsibilities of the customs sub-department at the exit point (Customs sub-department for transit): To follow the regulations in clause 4, Article 8 of this Decree.

Therefore, it can be seen that an original copy of the cash deposit voucher is required in the dossier for customs procedures for goods placed under the ACTS procedure.

Is a cash deposit voucher required in the dossier for customs procedures for goods placed under the ACTS procedure in Vietnam? (Image from Internet)

Which entity is responsible for the customs duty incurred in respect of the quantity of goods unlawfully removed under the ACTS procedure in Vietnam?

Pursuant to clause 3, Article 30 of Decree 46/2020/ND-CP regarding the form and time of assistance in tax debt recovery as follows:

Cases of customs duty arising and customs duty reduction

1. The following cases are identified as arising customs duty liabilities:

a) Goods that are illegally removed from transit procedures under the ACTS procedure as stipulated in clause 15, Article 3 of this Decree, or after 30 days which the customs authority at the departure point does not receive dossiers or documents from the customs declarant or from customs authorities during the transit journey proving that the transit has completed customs procedures under the ACTS procedure as stipulated in clause 2, Article 14 of this Decree;

b) Transit goods that are diverted to domestic consumption or changes in quantity, value, origin, and goods codes compared to declarations and other cases that result in additional tax obligations.

2. The location for determining the amount of customs duty due is where the transit goods are illegally removed or diverted to domestic consumption or changes in quantity, value, origin, goods code occur and other cases leading to customs duty liabilities. If a specific location cannot be determined, the place for the arising customs duty is where the customs authority or competent agency discovers the transit goods being illegally removed or diverted to domestic consumption or changes in quantity, value, origin, goods code and other cases leading to customs duty liabilities.

3. The responsible parties for the arisen customs duty liabilities include:

a) The customs declarant is primarily responsible for the arising customs duty liabilities during the transit of goods;

b) The guarantor is responsible for paying all or part of the customs duty liabilities incurred during the transit process if the customs declarant does not fulfill or only partially fulfills the obligation to pay customs dutyes;

c) Persons who move or participate in the process of illegally removing goods from transit procedures under the ACTS procedure are responsible for paying the customs duty debt corresponding to the amount of goods illegally removed. The payment of customs duty is carried out according to the regulations in clause 8, Article 24 of this Decree.

Persons who own or hold goods illegally removed from transit procedures under the ACTS procedure are responsible for paying the customs duty debt corresponding to the amount of goods they own or hold due to illegal removal. The payment of customs duty is carried out according to the regulations in clause 8, Article 24 of this Decree.

4. Tax reduction, non-collection of import duties:

a) In cases where transit goods under the supervision of the customs authority according to customs law are damaged or lost due to objective reasons as regulated by the Law on Export and Import Taxes, import tax is reduced. The reduction is equivalent to the ratio of actual loss of goods. If goods are completely damaged or lost, no tax is due;

b) The dossier, procedures, and authority for tax reduction or non-collection of import duties are carried out according to the regulations in the Law on Export and Import Taxes and guiding documents.

Thus, according to the regulation, the persons who move or participate in the process of moving will be responsible for paying the customs duty debt corresponding to the illegally removed goods under the ACTS procedure.

What are the 4 cases of canceling transit customs declarations under the ACTS procedure in Vietnam?

Based on Article 11 of Decree 46/2020/ND-CP regarding 4 cases of canceling transit customs declarations under the ACTS procedure as follows:

Case 1: After 15 days from the date the transit customs declaration is assigned an ARN number, but the goods are not presented for customs sealing or a Certificate Record is not established (in the case the goods cannot be sealed), or the goods are not brought to the exit point;

Case 2: After 15 days from the date the transit customs declaration information is accepted by the ACTS System and granted an ARN number, but is not yet approved by the customs authority for goods transit under the ACTS procedure due to ACTS System malfunction;

Case 3: In the event that the customs sub-department at the exit point halts transit procedures under the ACTS procedure as stipulated at point b, clause 4, Article 8 of Decree 46/2020/ND-CP;

Case 4: Declaration of multiple transit customs declarations for the same shipment; incorrect declaration information on the transit customs declaration and the customs declarant requests the cancellation of the declaration.