Vietnam: Is paper customs declaration permitted in the case where exported cargos are in excess of limits on tax exemption?
Vietnam: Is paper customs declaration permitted in the case where exported cargos are in excess of limits on tax exemption?
Pursuant to Clause 2, Article 25 of Decree 08/2015/ND-CP (as amended by Clause 12, Article 1 of Decree 59/2018/ND-CP), the regulations are as follows:
Customs declaration
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- In the following cases, the customs declarant may choose to declare customs electronically or on a paper customs declaration:
a) Export and import goods of border residents;
b) Export and import goods exceeding the tax exemption limit for individuals departing and entering;
c) Emergency relief goods, humanitarian aid goods; export and import goods for national defense and security services;
d) Gifts, presents, personal moving assets;
đ) Goods are containers revolving under the temporary import for re-export, temporary export for re-import method as specified in points a and b of Clause 1, Article 49 of this Decree;
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According to the above regulation, exports exceeding the tax exemption limit can indeed be declared on a paper customs declaration if the customs declarant chooses this form for declaration.
Vietnam: Is paper customs declaration permitted in the case where exported cargos are in excess of limits on tax exemption? (Image from the Internet)
What are regulations on the receipt, examination, registration, and handling of the customs declaration in Vietnam?
The receipt, examination, registration, and handling of the customs declaration are regulated in Article 26 of Decree 08/2015/ND-CP as amended by Clause 13, Article 1 of Decree 59/2018/ND-CP as follows:
- The electronic customs data handling system receives, inspects, registers, and processes the customs declaration 24 hours a day and 7 days a week.
- In case of non-acceptance of customs declaration registration, the Customs Authority informs via the electronic customs data handling system to the customs declarant with a clear reason.
- If the customs declaration registration is accepted, the electronic customs data handling system assigns a customs declaration number, processes the customs declaration, and sends feedback to the customs declarant.
- The Director of the General Department of Customs, based on the criteria for risk classification set by the Minister of Finance, decides on customs examination and notifies via the electronic customs data handling system in one of the following forms:
+ Accepting customs declaration information to decide on goods clearance;
+ Inspecting the related documents in the customs dossier submitted or presented by the customs declarant or other related documents through the national single-window information portal to decide on goods clearance or conducting a physical examination of goods to decide on goods clearance.
The Ministry of Finance specifies the timing of customs examination notifications on the electronic customs data handling system.
- In the case of customs declaration on a paper customs declaration
The registration of the customs declaration is carried out immediately after the customs declarant completes the customs dossier as prescribed, and the customs authority inspects the conditions for customs declaration registration, including:
+ Checking the completeness and validity of customs declaration information and documents in the customs dossier;
+ Inspecting compliance with management policies and tax policies for exported and imported goods;
+ Checking the application of measures to temporarily suspend customs procedures. The Chief of the Customs Sub-department where the dossier is received and processed, based on the customs dossier and the actual goods, decides on customs procedures.
+ If the conditions for customs declaration registration are met, the customs authority issues a registration number for the customs declaration and decides on customs examination as per regulations.
+ If the conditions for customs declaration registration are not met, the customs authority immediately notifies the reason in writing to the customs declarant.
- Exported and imported goods within the validity period of the customs declaration as specified in Clause 2, Article 25 of the Customs Law 2014 are subject to the management policies for exported and imported goods and tax policies for exported and imported goods effective at the time of customs declaration registration.
- An incomplete customs declaration for exported and imported goods serving urgent needs, specialized goods for national defense and security as specified in Article 50 of the Customs Law 2014 and an incomplete customs declaration for import-export goods of priority enterprises as specified in Article 43 of the Customs Law 2014 includes the following contents: Name, address of the exporter, and importer; preliminary information on the name of goods, quantity, value; import border gate; timing of the transport means conveying the export-import consignment.
Exported and imported goods subject to tax are applied the tax policies effective at the time of registration and submission of the incomplete customs declaration.
Can goods exported in different manners be declared on the same customs declaration in Vietnam?
According to Clause 6, Article 25 of Decree 08/2015/ND-CP on customs declaration, it is specified as follows:
Customs declaration
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- Goods exported and imported in different manners must be declared on separate export-import customs declarations corresponding to each type.
- Customs declaration for goods with multiple contracts or orders
a) Imported goods with multiple contracts or orders, one or more invoices from one seller, with the same delivery conditions, the same payment method, single shipment, having one bill of lading, may be declared on one or multiple customs declarations;
b) exports with multiple contracts or orders, the same delivery conditions, the same payment method, selling to a single customer and single shipment may be declared on one or multiple customs declarations.
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Thus, for exports in different manners, they must be declared on different export goods declarations corresponding to each type, and cannot be declared on the same declaration.
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