Which organizations or individuals may access and exchange information with the customs electronic data processing system in Vietnam?

Who manages the customs electronic data processing system in Vietnam?

Pursuant to Article 3 of Decree 08/2015/ND-CP (supplemented by Clause 1 of Article 1 Decree 59/2018/ND-CP), the regulations are as follows:

Definitions

In this Decree, the following terms are understood as follows:

1. “e-customs procedures” are customs procedures in which the declaration, receiving, processing of customs declaration information, and exchange of other information as prescribed by the law on customs procedures between relevant parties are conducted through the customs electronic data processing system.

2. “customs electronic data processing system” is the system managed by the General Department of Customs that allows customs authorities to perform e-customs procedures, connect, and exchange information on import-export activities with relevant Ministries and sectors.

3. “e-customs declaration system” is the system that allows customs declarants to carry out e-customs declarations, receive information, and respond to feedback from customs authorities during the execution of e-customs procedures.

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Thus, the customs electronic data processing system managed by the General Department of Customs allows customs authorities to perform e-customs procedures, connect, and exchange information on import-export activities with relevant Ministries and sectors.

Who manages the customs electronic data processing system in Vietnam? (Image from the Internet)

Which organizations or individuals may access and exchange information with the customs electronic data processing system in Vietnam?

Pursuant to Clause 3 of Article 6 of Circular 38/2015/TT-BTC, it is stipulated as follows:

Customs electronic data processing system

1. The customs authority is responsible for organizing, managing, operating, and utilizing the customs electronic data processing system (hereinafter referred to as the System).

2. Agencies, organizations, and individuals within their authoritative scope are responsible for providing and exchanging information related to the export and import of goods with customs authorities through the System as per the current legal regulations.

3. Entities authorized to access and exchange information with the System:

a) Customs officers;

b) Customs declarants;

c) Value-added service providers recognized by the customs authority;

d) State management agencies related to licensing, specialized management of export and import goods; issuing Certificates of Origin for goods;

đ) Agencies monitoring tax management, pricing management for export and import goods;

e) Credit institutions that have signed agreements on the collection of taxes, fees, and other government revenues related to export and import activities with the General Department of Customs; credit institutions or other organizations operating under the Law on Credit Institutions to guarantee tax payments for customs declarants;

g) Port, warehouse, and yard operating enterprises;

h) Other organizations and individuals as prescribed by the General Department of Customs.

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Hence, the entities authorized to access and exchange information with the customs electronic data processing system include:

- Customs officers;

- Customs declarants;

- Value-added service providers recognized by the customs authority;

- State management agencies related to licensing, specialized management of export and import goods; issuing Certificates of Origin for goods;

- Agencies monitoring tax management, pricing management for export and import goods;

- Credit institutions that have signed agreements on the collection of taxes, fees, and other government revenues related to export and import activities with the General Department of Customs; credit institutions or other organizations operating under the Law on Credit Institutions to guarantee tax payments for customs declarants;

- Port, warehouse, and yard operating enterprises;

- Other organizations and individuals as prescribed by the General Department of Customs.

What are conditions for organizations and individuals to participate in customs declarations via the customs electronic data processing system in Vietnam?

Pursuant to Clause 5 of Article 6 of Circular 38/2015/TT-BTC, it is stipulated as follows:

- Register to connect with the System to be granted access accounts and connection information. Upon changes, additions, or cancellations of registration information, organizations and individuals must immediately notify the customs authority.

Registration, modification, addition, or cancellation of registration information is conducted according to the guidelines in Appendix 1 attached to Circular 38/2015/TT-BTC;

- Equip adequate technical infrastructure for e-transactions to ensure declaration, transmission, reception, and information storage when accessing and exchanging information with the System; use e-customs declaration software provided by the customs authority (if any) or e-customs declaration software that has been verified and acknowledged by the General Department of Customs as meeting the operational requirements of the customs authority and compatible with the System. The General Department of Customs issues Decisions recognizing e-customs declaration software and publishes it on the Customs sector's e-information portal.