What are the requirements for electronic documents in the customs documents in Vietnam?
What are requirements for electronic documents in the customs documents in Vietnam?
According to Article 24 of the Customs Law 2014:
customs document:
- A customs document includes:
a) The customs declaration or records replacing the customs declaration;
b) Relevant records.
Depending on the case, the customs declarant must submit or present the sales contract, commercial invoice, transport record, certificate of origin, export or import permit, notice of result of specialized inspection or exemption from inspection, and other records related to the goods as prescribed by relevant laws.
records in the customs document can be paper records or electronic documents. electronic documents must ensure integrity and format according to the regulations of the law on e-transactions.
The customs document is submitted or presented to the customs office at the customs headquarters.
In case of applying the national single window mechanism, the specialized state management agency sends export/import permits, notifications of results of inspections, or exemptions from specialized inspections electronically through the integrated information system.
- The Minister of Finance stipulates the customs declaration form, the use of the customs declaration and records replacing the customs declaration, and the cases in which relevant records stipulated in Clause 1 of this Article must be submitted or presented.
Accordingly, records in the customs document can be either paper records or electronic documents. If they are electronic documents, they must ensure integrity and format according to the law on e-transactions.
What are the requirements for electronic documents in the customs documents in Vietnam? (Image from the Internet)
Where are the places of customs formalities for export goods in Vietnam?
According to Clause 1, Article 22 of the Customs Law 2014:
Places of customs formalities:
1. The places of customs formalities is the place where the customs office receives, registers, and checks the customs document, and inspects the actual goods and conveyances.
- The location for receiving, registering, and checking the customs document is the headquarters of the Customs Department, the headquarters of the Customs Branch.
- The location for inspecting actual goods includes:
a) Inspection points at international land border gates, international railway stations, international civil airports; international postal offices; sea ports, inland ports with exporting, importing, exiting, entering, transiting activities; export and import goods ports established inland;
b) Headquarters of the Customs Branch;
c) Centralized inspection points as decided by the General Director of the General Department of Customs;
d) Inspection points at production facilities, construction sites; locations where fairs and exhibitions are organized;
dd) Inspection points at bonded warehouses, tax-saved storages, places collecting consolidated goods;
e) Joint inspection points between Vietnam Customs and neighboring country Customs at international land border gates;
g) Other locations decided by the General Director of the General Department of Customs as necessary.
...
Accordingly, the places of customs formalities for export goods is the place where the customs office receives, registers, and checks the customs document and inspects the actual exported goods and conveyances.
What is the deadline for submitting customs documents for export goods in Vietnam?
According to Article 25 of the Customs Law 2014:
Deadline for submitting customs documents:
- The deadline for submitting customs declarations is stipulated as follows:
a) For export goods, the submission is after the goods are assembled at the location notified by the customs declarant and no later than 04 hours before the conveyance exits; for export goods sent via express delivery service, no later than 02 hours before the conveyance exits;
b) For import goods, submission is before the day the goods arrive at the border gate or within 30 days from the day the goods arrive at the border gate;
c) The deadline for submitting customs declarations for conveyances is implemented according to Clause 2, Article 69 of this Law.
- The customs declaration is valid for customs procedures within 15 days from the date of registration.
- The deadline for submitting relevant records in the customs document is stipulated as follows:
a) In the case of e-customs declaration, when the customs office conducts checks on the customs document and actual goods, the customs declarant submits paper records belonging to the customs document, except for those records already in the national single window information system;
b) In the case of a paper customs declaration, the customs declarant must submit or present relevant records when registering the customs declaration.
Accordingly, the deadline for submitting customs documents for export goods is after assembling goods at the notified location and no later than 04 hours before the conveyance exits; for goods sent via express delivery service, no later than 02 hours before the conveyance exits.
