When is the deadline for submission of the customs declaration for imports in Vietnam?

When is the deadline for submission of the customs declaration for imports in Vietnam?

According to Point b, Clause 1, Article 25 of the Customs Law 2014:

Deadline for submission of customs documents

1. The customs declarations shall be submitted:

a/ After goods are transported to places notified by customs declarants and at least 4 hours before the exit of vehicle regarding to exported goods; , at least 2 hours before the exit of vehicle regarding exported goods delivered by express delivery services;

b/ Before goods arrive at border checkpoints or within 30 days after goods arrive at border checkpoints regarding to imports;

c/ As prescribed in Clause 2, Article 69 of this Law.

2. Customs declarations are valid for customs formalities within 15 days from the day on which they are registered.

3. The deadline for submission of relevant documents in customs documents:

a/ Regarding to e-customs declaration, when customs authorities conduct examination of customs documents and physical inspection of goods, customs declarants shall submit paper documents in customs documents, except documents which are already available in the national single- window communication system;

b/ Regarding to paper customs declarations, customs declarants shall submit relevant documents when registering their customs declarations.

The deadline for submission of the customs declaration for imports in Vietnam is before goods arrive at border checkpoints.

If the customs declarant cannot submit before goods arrive at border checkpoints, they can submit within 30 days after goods arrive at border checkpoints.

When is the deadline for submission of the customs declaration for imports in Vietnam? (Image from the Internet)

What is the definition of customs duty in Vietnam?

According to Clause 11, Article 3 of Decree 46/2020/ND-CP, the definition of customs duty is as follows:

Definitions

For the purposes of this Decree, these terms are construed as follows:

1. “ACTS” means the integrated information technology system developed by Member States of ASEAN (hereinafter referred to singularly as "Contracting Party" and collectively as "Contracting Parties") for the purposes of connecting and exchanging information to carry out electronic transit procedure, control the movement of goods across the territory of Contracting Parties, assisting customs authorities of Contracting Parties in calculating customs duties and guarantee amounts, and exchanging information for recovery of customs debts under Protocol 7 on Customs Transit System (hereinafter referred to as “Protocol 7”).

2. “Customs transit declaration” means the electronic customs declaration containing information provided by the Declarant to place goods under the ACTS procedure.

Each customs transit declaration shall include only the goods to be loaded on a single means of transport for a transit operation through the ACTS procedure.

3. “Transit Accompanying Document” or “TAD” means the customs transit declaration approved by the customs authority of departure and printed out from the ACTS.

4. “Transit operation” means the transport of goods in transit from a customs authority of departure to a customs authority of destination under the ACTS procedure.

5. “Guarantee” means the guarantor’s promise to ensure payment of customs duties which may be incurred in transit operations.

6. “Single journey guarantee” means the guarantor’s promise to fulfill obligations to pay the full amount of customs duties which may be incurred in a single transit operation.

7. “Multiple journey guarantee” means the guarantor’s promise to fulfill obligations to pay the full amount of customs duties which may be incurred in a number of transit operations.

8. “Guarantor” means any natural or legal person who undertakes with the customs authority of departure, the customs authority of transit and the customs authority of destination in writing to pay any potential customs duties at the request of customs authorities relating to a transit operation.

9. “Guarantor in Vietnam” (in case goods are transported from Vietnam across the territory of one or more Contracting Parties) means the credit institution or foreign bank branch that operates in accordance with the Law on Credit Institutions and undertakes with the customs authority of Vietnam, the customs authority of transit and the customs authority of destination to pay any potential customs duties which may be incurred in transit operations.

10. “Office of guarantee” means the office designated by a Contracting Party of Protocol 7 to give the authorisation of guarantors and supervise guarantees covering transit operations. The offices of guarantee in Vietnam are customs authorities.

11. “Customs duties" means the import duties, taxes and charges which may be incurred in respect of goods in transit.

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Thus, according to the above regulation, customs duties are the import duties, taxes, and charges that may be incurred in respect of goods in transit.

When does the customs authority in Vietnam impose tax liability on exports and imports?

According to Clause 1, Article 52 of the Tax Administration Law 2019 regarding the cases in which the customs authority imposes taxes on exports and imports:

- The declarant declares tax according to illegal documents; fails to declare or accurately and fully declare information serving tax calculation;

- The declarant fails to provide, refuses to provide or delays providing accounting books, documents and data relevant to tax calculation;

- The declarant fails to prove, explain or fails to explain in the tax calculation as prescribed by law; fails to comply with the customs authority’s inspection decision;

- The declarant fails to record or fully and accurately record data on the accounting books to calculate tax;

- The customs authority has evidence to that the declared value is false;

- The transaction is falsely carried out in a manner that affects the amount of tax payable;

- The declarant fails to calculate the amount of tax payable themselves;

- Other cases of unconformable tax declaration discovered by customs authorities.