What does a customs document include? What is the time limit for customs authorities to carry out customs formalities in Vietnam?
What does a customs document include?
Pursuant to the provisions of Article 24 of the 2014 Law on Customs in Vietnam as follows:
Customs document
1. A customs document 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 documents may be paper or electronic documents. Electronic documents must ensure the integrity and format prescribed in regulations of law on e-transactions.
3. Customs documents 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, a customs document comprises:
- A customs declaration or documentary evidence in substitution;
- 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.
Note: Documents in customs documents may be paper or electronic documents. Electronic documents must ensure the integrity and format prescribed in regulations of law on e-transactions.
What does a customs document include? What is the time limit for customs authorities to carry out customs formalities in Vietnam?
What is the time limit for submission of customs documents in Vietnam?
Pursuant to the provisions of Article 25 of the 2014 Law on Customs in Vietnam as follows:
Time limit 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 imported goods;
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 time limit 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 paper customs declarations, customs declarants shall submit relevant documents when registering their customs declarations.
According to the above provisions, the customs declarations shall be submitted:
+ 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;
+ Before goods arrive at border checkpoints or within 30 days after goods arrive at border checkpoints regarding to imported goods;
+ As prescribed in Clause 2, Article 69 of the 2014 Law on Customs in Vietnam.
What is the time limit for customs authorities to carry out customs formalities in Vietnam?
The time limit for customs authorities to carry out customs formalities is specified in Article 23 of the 2014 Law on Customs in Vietnam as follows:
- Customs authorities shall receive, register and verify customs documents right after customs declarants submit such dossiers in accordance with the 2014 Law on Customs in Vietnam.
- After customs declarants satisfy all requirements for carrying out customs formalities prescribed at Points a and b, Clause 1, Article 21 of the 2014 Law on Customs in Vietnam, the time limit for customs officials to complete the verify dossiers and conduct physical inspection of goods and vehicle following the procedure below:
+ Complete the verification of dossiers within 2 working hours after customs authorities receive complete customs documents;
+ Complete the physical inspection of goods within 8 working hours after customs declarants fully produce goods to customs authorities.
For goods subject to specialized inspection of quality, health, culture, animal quarantine, plant quarantine or food safety in accordance with corresponding regulations of law, the time limit for completion of physical inspection of goods shall be determined from the day on which specialized inspection results are given as prescribed.
For lots of goods in large quantities and of many types or in case the inspection is complicated, heads of customs authorities where customs formalities are carried out shall decide to defer the time limit for physical inspection of goods for within 2 days;
+ The inspection of vehicles must ensure the timely loading and unloading of imported and exported goods, exit and entry of passengers and customs inspection and supervision in accordance with the 2014 Law on Customs in Vietnam.
- The customs clearance must comply with Article 37 of the 2014 Law on Customs in Vietnam.
- Customs authorities shall carry out customs formalities for goods on public holidays and weekends and overtime hours in order to ensure timely loading and unloading of imported and exported goods, exit and entry of passengers and vehicles or at the request of customs declarants and in conformity with practical conditions of customs operating locations.
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