What is the guidance on accurately searching for information on the customs declaration in Vietnam?

What is the guidance on accurately searching for information on the customs declaration in Vietnam?

According to Appendix 4 issued with Circular 38/2015/TT-BTC guiding the completion of customs declarations, the information of the customs declarant on the customs declaration must include:

- Exporter: The customs declarant records the full name, address, phone number, fax number, and TIN of the Vietnamese trader selling goods to the foreign buyer (as stated in the sales contract); identity card or passport (if an individual).

- Importer: The customs declarant records the full name, address, phone number, fax number, and code (if any) of the import trader.

- Entrusted/authorized person: The customs declarant records the full name, address, phone number, fax number, and TIN of the trader entrusting the exporter or the full name, address, phone number, fax number, and TIN of the authorized customs declarant; identity card or passport (if the authorized person is an individual).

- Customs agent: The customs declarant records the full name, address, phone number, fax number, and TIN of the Customs Agent; contract number, and date of the customs agent contract.

Organizations or individuals that wish to search for information on the customs declaration can do so through the website of the General Department of Customs e-Portal by following these steps:

Step 1: Access the website via the following link: http://customs.gov.vn:8228/index.jsp?pageId=136&cid=93

Step 2: Enter the following information:

- Declaration number

- Company code

- Identity card or citizen identity card number

Then enter the captcha code

Step 3: Select "Retrieve Information".

Step 4: Upon completion, the system will display the general information and status of the customs declaration.

What is the guidance on accurately searching for information on the customs declaration in Vietnam? (Image from the Internet)

Is it required to specify TIN on the customs declaration in Vietnam?

According to Clause 1, Article 35 of the Law on Tax Administration 2019, the use of TINs is regulated as follows:

Use of TINs

1. Taxpayers must include their TINs in invoices, records and/or materials when making business transactions; opening deposit accounts at commercial banks and/or other credit institutions; declaring tax, pay tax, applying for tax exemption, tax reduction, tax refund and/or tax cancellation; filing customs declarations and making other tax-related transactions for all amounts payable to the state budget, including the case where taxpayers’ businesses operate across different locations.

2. Taxpayers must provide their TINs to relevant agencies and/or organizations or include their TINs in their applications when following administrative procedures of tax authorities via the interlinked single-window system.

3. Tax authorities, the State Treasury and commercial banks and other organizations authorized by tax authorities to collect tax shall use TINs of taxpayers for the purpose of tax administration and tax collection.

4. Commercial banks and other credit institutions must include TINs in the taxpayers’ applications for opening accounts and in records of transactions via accounts.

5. Other organizations and individuals participating in tax administration shall use TINs of taxpayers when providing information related to the determination of tax liabilities.

6. When a Vietnamese party makes a payment to an organization/individual whose cross-border business is based on a digital intermediary platform outside of Vietnamese territories, it must use the TIN assigned to this organization/individual to deduct and pay tax on behalf of such organization/individual.

7. Personal identification numbers shall replace TINs when they are issued to the whole population.

Taxpayers must specify the issued TIN when registering the customs declaration and some other documents as per the above regulations.

What does the customs dossier in Vietnam include?

According to Article 24 of the Law on Customs 2014, the customs dossier includes:

Customs dossier

1. A customs dossier comprises:

a/ A customs declaration or documentary evidence in substitution;

b/ Relevant documentary evidence.

As the cases maybe, a customs declarant shall submit sale contract, commercial invoice, bill of lading, certificate of origin of goods, import or export permit, notice of specialized inspection results or exemption from specialized inspection, and documentary evidence related to goods as prescribed by corresponding regulations of law.

2. Documents in customs dossiers may be paper or electronic documents. Electronic documents must ensure the integrity and format prescribed in regulations of law on e-transactions.

3. Customs dossiers shall be submitted to customs authorities at their head offices.

In case of application of the national single-window mechanism, specialized regulatory bodies shall send import or export permits and notices of specialized inspection results or exemption from specialized inspection in the electronic form via the integrated communication system.

4. The Minister of Finance shall set the customs declaration form, use of customs declarations and documents in substitution of customs declarations, and cases in which relevant documents specified in Clause 1 of this Article must be submitted.

Thus, the customs dossier includes:

- A customs declaration or documentary evidence in substitution;

- Relevant documentary evidence.

Note: As the cases maybe, a customs declarant shall submit sale contract, commercial invoice, bill of lading, certificate of origin of goods, import or export permit, notice of specialized inspection results or exemption from specialized inspection, and documentary evidence related to goods as prescribed by corresponding regulations of law.