What are cases where customs declarations are replaced with records in the customs dossier in Vietnam?

What are cases where customs declarations are replaced with records in the customs dossier in Vietnam?

According to Clause 2, Article 16 of Circular 219/2013/TT-BTC, the following cases do not require a customs declaration:

- For businesses exporting services or software electronically, a customs declaration is not necessary. The business must fully comply with procedures for confirming that the buyer has received the exported service or software through electronic means in accordance with e-commerce law.

- Construction and installation activities abroad or in duty-free zones.

- Businesses supplying electricity, water, office supplies, and goods for daily activities of export processing enterprises, including food, consumer goods (including labor protection equipment such as clothes, hats, shoes, boots, gloves).

What are cases where customs declarations are replaced with records in the customs dossier in Vietnam? (Image from the Internet)

What is the deadline for submitting customs dossiers in Vietnam?

According to Article 25 of the Customs Law 2014 regarding the deadlines for submitting customs dossiers:

Deadline for submitting customs dossiers

- For exported goods, submission must occur after the goods are gathered at the location notified by the customs declarant and no later than 4 hours before the transport vehicle exits; for goods sent by express delivery service, no later than 2 hours before the transport vehicle exits;

- For imported goods, submission must occur before the arrival of goods at the checkpoint or within 30 days from the date goods arrive at the checkpoint;

- The deadline for submitting the customs declaration for transportation vehicles is regulated under Clause 2, Article 69 of this Law.

Note:

- The customs declaration is valid for customs procedures for a period of 15 days from the registration date.

- The deadline for submitting related records in the customs dossier is regulated as follows:

- In the case of electronic customs declaration, when the customs authority checks the customs dossier and the actual goods, the declarant must submit the paper records within the customs dossier, except for records already available in the national single window information system;

- In the case of a paper customs declaration, the declarant must submit or present relevant records upon registration of the customs declaration.

What does the customs dossier consist of?

According to Article 24 of the Customs Law 2014 regarding the customs dossier:

Customs dossier

1. A customs dossier includes:

a) Customs declaration or recordation replacing the customs declaration;

b) Related records.

Depending on each case, the customs declarant must submit or present a sales contract, commercial invoice, transport record, certificate of origin, export or import license, record notifying inspection results or exemption from specialized inspections, and other relevant records as required by the related laws.

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The customs dossier includes the following records:

- Customs declaration or recordation replacing the customs declaration.

Additionally, depending on the situation, the customs declarant must submit or present the following records:

+ Related records.

+ Sales contract,

+ Commercial invoice,

+ Transport record (e.g., bill of lading, delivery note),

+ Certificate of origin,

+ Export or import license,

+ record notifying inspection results or exemption from specialized inspections,

+ Other records related to goods as required by the related laws.

Shall the customs declarant use the customs dossier for clearance of goods in Vietnam?

According to point đ, Clause 1, Article 18 of the Customs Law 2014 regarding the rights of customs declarants:

Rights and obligations of customs declarants

1. Customs declarants have the right to:

a) Be provided by the customs authority information related to customs declaration for goods and transport vehicles, guided in customs procedures, and informed about customs laws;

b) Request the customs authority to predetermine the code, origin, and customs value of goods when complete and accurate information has been provided to the customs authority;

c) Preview and sample goods under the supervision of customs officials before making a customs declaration to ensure accurate customs declaration;

d) Request the customs authority to re-check goods already inspected, if disagreeing with the customs authority's decision when goods have not been cleared;

dd) Use the customs dossier for clearing goods, transporting goods, and carrying out related procedures with other agencies as prescribed by law;

e) File a complaint or denounce acts of the customs authority or customs officials that violated the law;

g) Request compensation for damages caused by the customs authority or customs officials as prescribed by the law regarding State compensation liability.

...

Thus, the customs declarant has the right to use the customs dossier to clear goods, transport goods, and carry out related procedures with other agencies as prescribed by law.