What are the methods of registration of customs declarations in Vietnam?

What are the methods of registration of customs declarations in Vietnam?

Under the provision of Article 30 of Customs Law 2014 on registration of customs declarations:

Registration of customs declarations

1. Methods of registration of customs declarations are prescribed as follows:

a/ E-customs declarations shall be electronically registered;

b/ Paper-customs declarations shall be registered directly with custom offices.

2. Customs declarations may be registered after customs authorities accept the declaration of customs declarants. The registration date shall be stated in customs declarations.

In case the registration of customs declaration is rejected, customs authorities shall provide explanation in writing or by electronic method to customs declarants.

Thus, the methods of registration of customs declarations are prescribed as follows:

- E-customs declarations shall be electronically registered;

- Paper-customs declarations shall be registered directly with customs authorities.

What are the methods of registration of customs declarations in Vietnam? (Image from the Internet)

What are the goods on which duties are declared by using the customs declaration form in Vietnam?

Under clause 8 of Article 3 of Tax Administration Law 2019:

Article 3. Definitions

In this Law, the undermentioned terms shall be defined as follows:

1. “tax” means a compulsory amount payable to the state budget by organizations, households, household businesses, individuals as prescribed by tax laws.

2. Other amounts payable to the state budget collected by tax authorities include:

a) Fees and charges prescribed in the Law on Fees and charges;

b) Land levies payable to the state budget;

c) Rents for land and water surface;

d) Payment for the mining permit;

dd) Payment for the water resources exploitation permit;

e) Amounts payable to the state budget derived from revenue from sale of property on lands, transfer of land use rights as prescribed in the Law on Management and use of public property;

g) Fines for administrative tax offences and customs offences;

h) Late payment interest and other revenues as prescribed by law.

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8. “customs declaration” means a document stipulated by the Minister of Finance and used as a tax return for exports and imports.

9. “tax dossier” is either an application for taxpayer registration, tax declaration, tax refund, tax exemption, tax reduction, late payment interest exemption, late payment interest cancellation, extension of tax payment deadline, tax payment by installments, tax cancellation; customs dossier; application for tax debt freezing; application for cancellation of tax debts, late payment interest, penalties.

10. “Tax statement” means the calculation of tax accrued in a tax year or over the period from the beginning of a tax year to the termination of taxable activities, or over the period during which taxable activities occur as prescribed by law.

11. “Tax year” is determined based on the Gregorian calendar, from January 01 to December 31; in case the fiscal year is different from the Gregorian year, the tax year will be the fiscal year.

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The customs declaration means a document stipulated by the Minister of Finance and used as a tax return for exports and imports.

Thus, the customs declaration is used for tax declaration for exports and imports.

When do customs authorities in Vietnam charge and notify duty on exports?

Under Clause 10 of Article 13 of Decree 126/2020/ND-CP, customs authorities shall charge and notify duty on exports and imports in the following cases:

- Customs authorities shall impose tax liability in the cases specified in Article 52 of the Tax Administration Law 2019, Article 17 of Decree 126/2020/ND-CP.

- A taxpayer’s business is shut down, not operating at the registered address, dissolved or bankrupt before fulfillment of tax obligations, in which case the tax authority shall calculate tax and send a tax notice to relevant organizations and individuals.

- A competent authority requests the customs authority to determine tax on confiscated exports or imports.

- Imports on which taxes are not paid during the import process, distrained and put up for auction by a competent authority, in which case the customs authority shall calculate tax and inform it to the authority collecting auction payments.

- The taxpayer incurs administrative penalties for tax offences, in which case the fine varies according to the tax arrears or tax avoided.

- The imports are exempt from tax or pledged by the declarant as collateral for loans; Collateral is liquidated to recover debts but the taxpayer has not prepared a new customs declaration, has not fully paid tax in accordance with customs laws, in which case the customs authority shall calculate the tax payable and inform it to the credit institution.

- Customs fees; fees on goods, luggage, transiting vehicles.