The latest guidance on putting goods into storage at the request of the customs declarant of the General Department of Customs?
What are the current regulations on bringing goods to storage for customs declarants?
According to Clause 1, Clause 2, Clause 3, Clause 4, Clause 5, Article 32 of Circular 38/2015/TT-BTC (amended and supplemented with some provisions by Clause 21, Article 1 of Circular 39/2018/TT-BTC). ) regulations on bringing goods to storage are as follows:
“Article 32. Bringing goods to preservation”
1. Goods of priority enterprises shall be brought back for preservation according to the provisions of Clause 3, Article 9 of Decree No. 08/2015/ND-CP and the Circular of the Ministry of Finance on priority enterprises.
2. Goods subject to quarantine
The quarantine is carried out at the border gate. In case the quarantine agency allows to be transported to domestic quarantine locations as prescribed by law for quarantine, the customs management and supervision shall be carried out as follows:
a) The customs authority shall base itself on the certification of the quarantine authority in the Certificate of quarantine registration or the Certificate of temporary issuance of phytosanitary results (for goods of plant origin) or the Certificate of carriage of goods (for goods of plant origin). aquatic products, aquatic products) or other documents of the quarantine agency to handle the goods owners to bring the goods to the quarantine place;
b) The customs declarant is responsible before the law for the transportation and preservation of goods at the quarantine place until it is concluded that the goods meet the import requirements before being allowed to put the goods into circulation and use. use;
c) Quarantine agencies are responsible for monitoring and supervising goods during transportation, quarantine and preservation pending quarantine results according to regulations of the Ministry of Health and the Ministry of Agriculture and Rural Development.
3. Goods subject to quality inspection and food safety inspection
Goods subject to quality inspection and food safety inspection must be stored at border gates, inland ports, bonded warehouses or concentrated places for gathering, inspection and supervision of exported and imported goods; locations for express delivery and postal goods, except for the following cases:
a) In case the specialized inspection agency appoints to bring the goods to the inspection location according to the law on specialized inspection:
a.1) The customs declarant sends a request to bring the goods to the inspection location according to the criteria specified in the form No. 18, Appendix II issued with this Circular and encloses 01 photocopy of the specialized inspection registration certificate. certified by the specialized inspection agency to the Sub-department of Customs where the customs declaration is registered through the e-customs data processing system. In case the registration for specialized inspection is done on the National Single Window Portal, the customs declarant is not required to send this document to the customs authority.
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c) The customs declarant is solely responsible before the law for the transportation and preservation of the goods in their original state until the conclusion of the inspection that the goods meet the import requirements and the customs authority decides to clear or release the goods. cargo launch. Immediately after the goods are brought to the inspection or storage location, the customs declarant must notify the customs authority of the arrival of the goods through the System according to the information specified in the form No. 19 Appendix II issued together with this Circular. After the expiration of the time limit registered in form No. 18, Appendix II issued together with this Circular, but the customs declarant has not yet notified the arrival of the goods (except for force majeure), the customs declarant may not return the goods to the insurance company. management for the next shipment until the customs authority inspects and confirms that the goods have been stored in accordance with regulations.
In case of force majeure, the goods cannot be returned to the inspection or storage location on time as registered with the customs authority, the customs declarant shall take necessary measures to ensure the original condition of the goods. and immediately notify the customs authority at the hotline number published on the Portal of the General Department of Customs. In case it is not possible to immediately notify the customs authority, depending on the appropriate area, notify the police agency, border guard, and coast guard for confirmation, and then notify the customs office for confirmation. Settling according to rules.
During the time of goods preservation, in case the specialized inspection agency requests to put the goods into installation and operation to carry out specialized inspection, the customs declarant is responsible for notifying the Sub-department of Customs where the goods are located. register a customs declaration in writing before installation and operation. Based on the notification of the customs declarant, the Sub-department of Customs where the customs declaration is registered shall supervise according to the principle of risk management; the case where the customs officer directly supervises next at the site of installation and operation, make a record of certification of putting goods into installation and operation. After the specialized inspection agency finishes the inspection, the customs declarant is responsible before the law for preserving the original condition of the goods until the conclusion of the inspection that the goods meet the import requirements and the customs authority. The customs authority decides to clear the goods or release the goods.
4. For imported goods subject to both quarantine and food safety inspection; subject to both quarantine and quality inspection, the procedures for bringing goods to storage shall be carried out as for imported goods subject to quarantine specified in Clause 2 of this Article.
5. Check the preservation of goods
a) Responsibilities of the customs declarant:
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c) The Customs Department of the province or city where the management of the goods preservation location is located shall assign its attached unit to inspect the condition of goods preservation at the request of the Sub-department of Customs where the customs declaration is registered. through information on the System about goods allowed to be stored in the area.”
Thus, when bringing goods for storage, the customs declarant must ensure the conditions of goods for quarantine, quality inspection, food safety inspection, and inspection of goods preservation.
The latest guidance on putting goods into storage at the request of the customs declarant of the General Department of Customs?
In what cases is the customs declarant not allowed to bring the goods back for storage?
Pursuant to Clause 6, Article 32 of Circular 38/2015/TT-BTC (amended and supplemented by Clause 21, Article 1 of Circular 39/2018/TT-BTC) stipulates as follows:
“6. Cases that are not put into preservation
If violating the regulations on bringing goods to preservation, in addition to being handled according to the provisions of law, the customs declarant may not continue to bring the goods for preservation:
a) Within 01 year from the date the customs authority makes a record of violations about the act of failing to ensure the original condition of goods; storing goods at the wrong place registered with the customs authority; warehouses to store goods that do not meet the requirements at Point b.1.4, Clause 3 of this Article;
b) Within 06 months from the date of being sanctioned for violations against regulations on time limit for submitting specialized examination results mentioned at Point a.1 Clause 5 of this Article.”
Accordingly, if the regulations on preservation are violated, in addition to being handled according to the law, the customs declarant will not be allowed to bring the goods back for preservation.
How does the Customs authority guide the return of goods for preservation at the request of the customs declarant?
On May 24, 2022, the General Department of Customs issued Official Letter 1847/TCHQ-GSQL in 2022 guiding the return of goods for storage at the request of the customs declarant. Specifically, in this Official Letter, there are instructions as follows:
“For goods to be stored for storage at the request of the customs declarant, in case the declarant requests to bring the goods to the place of preservation as prescribed at Point b.1.4.3, Clause 3, Article 32 of this Circular. 38/2015/TT-BTC dated March 25, 2015 is amended and supplemented in Clause 21, Article 1 of Circular 39/2018/TT-BTC dated April 20, 2018 of the Ministry of Finance, the Customs Sub-department where it is posted. sign the declaration instructing the customs declarant to submit 01 photocopy of the original document proving the valid right to use the goods storage location and 01 photocopy of the design diagram of the warehouse, yard, and location shown. clear boundary line separated from the outside by a hard fence. The customs declarant only has to submit this document for the first time when requesting to bring the goods back for storage.
Based on the documents and documents submitted by the customs declarant, the Sub-department of Customs where the declaration is registered shall handle the procedures for bringing the goods back for storage in accordance with the provisions of Article 32 of Circular 38/2015/TT-BTC dated December 31, 2015. March 25, 2015 is amended and supplemented in Clause 21, Article 1 of Circular 39/2018/TT-BTC dated April 20, 2018 of the Ministry of Finance.”
Thus, the customs declarant needs to provide 01 copy from the original document proving the right to use the storage location is still valid. Attached is a copy of the design diagram of the warehouse, the yard must have a boundary line separated by a hard fence from the outside. Based on the documents provided by the customs declarant, the customs authority at the place where the declaration is registered shall handle the procedures for bringing the goods back for storage in accordance with the law.
Above are the latest instructions of the General Department of Customs on bringing goods to storage at the request of the customs declarant. Best regards!
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