How Many Methods Are Currently Available for Retrieving Electronic Customs Declaration Information? What are the Responsibilities of the Parties Regarding the Exploitation of Electronic Customs Declaration Information?
What is a customs declaration? How many methods of customs declaration registration are there currently?
According to the provisions of Clause 8, Article 3 of the 2019 Tax Administration Law, a customs declaration is defined as a form document prescribed by the Minister of Finance, used as a tax declaration for exported and imported goods.
Regarding the methods of customs declaration registration, based on the provisions of Article 30 of the 2014 Customs Law are as follows:
Customs Declaration Registration
1. The methods of customs declaration registration are prescribed as follows:
a) Electronic customs declarations shall be registered electronically;
b) Paper customs declarations shall be registered directly at the customs office.
2. Customs declarations are registered after the customs office accepts the declaration of the customs declarant. The registration time is recorded on the customs declaration.
If the registration of the customs declaration is not accepted, the customs office shall notify the customs declarant of the reasons in writing or electronically.
Thus, according to the above provisions, the customs declaration is currently registered by the following 2 methods:
- Registration electronically;- Registration directly at the customs office.
How many methods are there to access information on electronic customs declarations currently? What are the responsibilities of the parties regarding the exploitation of electronic customs declaration information?
How many methods are there to access information on electronic customs declarations currently?
Based on Decision 33/2016/QD-TTg Regulations on the provision and use of electronic customs declaration information issued by the Prime Minister on August 19, 2016.
Article 5 of Decision 33/2016/QD-TTg prescribes as follows:
Form of provision and use of electronic customs declaration information
1. The information user accesses the customs information portal using an account provided by the General Department of Customs to use the electronic customs declaration information in electronic document form.
2. The information user connects their information system with the customs information portal to use the electronic customs declaration information in electronic data form.
3. The inspection agency uses the electronic customs declaration information in the form of messages provided by the General Department of Customs through an officially announced phone number.
Thus, it can be seen that currently, the information on electronic customs declarations is accessed through the following methods:
- Access the customs information portal using an account provided by the General Department of Customs;- Connect the information system with the customs information portal;- Inspect using the electronic customs declaration information in the form of messages provided by the General Department of Customs through an officially announced phone number.
What are the responsibilities of the parties regarding the exploitation of electronic customs declaration information?
Based on the provisions of Article 10 of Decision 33/2016/QD-TTg, Article 11 of Decision 33/2016/QD-TTg, the responsibilities of the parties are identified as follows:
| Parties | Responsibilities || --- | --- || General Department of Customs | - Provide and ensure the integrity of electronic customs declaration information as stipulated in this Regulation and other relevant legal provisions.
- Develop, deploy, and manage the operation of the customs information portal, specifically:
+ Develop and deploy the customs information portal within 06 months from the effective date of this Decision;
+ Ensure sufficient infrastructure to meet the demand for exploiting and providing electronic customs declaration information;
+ Ensure continuous, stable operation of the system, and ensure information security;
+ Take the lead in guiding, supporting the operation of the system.
- Manage the registration for the use of electronic customs declaration information by information users.
- Deploy and announce email addresses and phone numbers for providing electronic customs declaration information.
- Develop and announce technical requirements for connecting with the customs information portal.|| Information user | - Fully equip means, technical equipment to ensure the reception and use of electronic customs declaration information.
- Use electronic customs declaration information according to the prescribed principles.
- Manage and secure the access account to the customs information portal granted.
- Ensure the implementation and operation of the system for receiving electronic customs declaration information meets the following requirements:
+ Apply valid digital signatures as stipulated by law;
+ Encrypt transmission lines;
+ Ensure information security according to legal provisions;
+ Comply with technical requirements published by the General Department of Customs, including: information criteria, data format, connection method, and frequency of information exchange.|
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