How are enterprises given privilege when carrying out customs formalities in Vietnam according to current regulations?
How are enterprises given privilege when carrying out customs formalities in Vietnam?
According to the provisions of Article 43 of the 2014 Law on Customs in Vietnam as follows:
Privilege given to enterprises
1. Exemption from examination of relevant documentary evidence in customs documents and exemption from physical inspection of goods in the course of carrying out customs formalities, except cases in which law violation are detected or random inspection is needed to assess law compliance.
2. Follow customs formalities with incomplete customs declarations or documentary evidence in substitution of customs declarations. Within 30 days from the date of registration of incomplete customs declarations or submission of documentary evidence in substitution of customs declarations, customs declarants shall submit complete customs declarations and relevant documentary evidence in customs documents.
3. Be prioritized when carrying out tax formalities for goods in accordance with the law on taxation.
Thus, enterprises are entitled to the following privilege when carrying out customs formalities:
- Exemption from examination of relevant documentary evidence in customs documents and exemption from physical inspection of goods in the course of carrying out customs formalities, except cases in which law violation are detected or random inspection is needed to assess law compliance.
- Follow customs formalities with incomplete customs declarations or documentary evidence in substitution of customs declarations. Within 30 days from the date of registration of incomplete customs declarations or submission of documentary evidence in substitution of customs declarations, customs declarants shall submit complete customs declarations and relevant documentary evidence in customs documents.
- Be prioritized when carrying out tax formalities for goods in accordance with the law on taxation.
How are enterprises given privilege when carrying out customs formalities in Vietnam according to current regulations?
What are the responsibilities of customs authorities giving the privilege?
Pursuant to Article 44 of the 2014 Law on Customs in Vietnam stipulating as follows:
Responsibilities of customs authorities giving the privilege
1. The General Director of Customs shall consider, recognize, extend, suspend or stop the application of the privilege given to enterprises.
2. Customs authorities shall:
a/ Examine, supervise and assess enterprises in law compliance;
b/ Provide enterprises with guidance on tax and customs policies and regulations.
Thus, the General Director of Customs shall consider, recognize, extend, suspend or stop the application of the privilege given to enterprises.
Customs authorities shall:
- Examine, supervise and assess enterprises in law compliance;
- Provide enterprises with guidance on tax and customs policies and regulations.
How many methods of customs supervision are there?
Pursuant to Article 38 of the 2014 Law on Customs in Vietnam stipulating as follows:
Objects, methods and duration of customs supervision
1. Objects of customs supervision include goods, vehicle and domestic vehicle which transport goods currently subject to customs supervision.
2. Customs supervision shall be conducted by the following methods:
a/ Customs sealing;
b/ Direct supervision by customs officials;
c/ Use of technical devices and equipment.
3. According to risk analysis and assessment results and other information relating to objects of customs supervision, customs authorities shall decide appropriate methods of supervision. When detecting law violation, customs authorities shall conduct physical inspection of goods.
4. Duration of customs supervision:
a/ Imported goods shall be subject to customs supervision from the day on which they arrive at customs operating locations until they are granted clearance, released and brought out of these areas;
b/ Exported goods exempt from physical inspection shall be subject to customs supervision from the day on which they are granted clearance until they are brought out of customs operating locations. Exported goods subject to physical inspection shall be subject to customs supervision from the day on which the physical inspection starts until the goods are brought out of customs operating locations;
c/ Goods in transit shall be subject to customs supervision from the day on which they arrive at the first border checkpoint of importation until they are brought out of the last border checkpoint of exportation;
d/ The duration of customs supervision applied to vehicle must comply with Article 68 of this Law.
Thus, there will be 3 methods of customs supervision including:
- Customs sealing;
- Direct supervision by customs officials;
- Use of technical devices and equipment.
Objects of customs supervision include goods, vehicle and domestic vehicle which transport goods currently subject to customs supervision.
LawNet
