Who are the customs declarants in Vietnam? Who is required to follow customs procedures and subjected to customs inspection and supervision?
Who are the customs declarants in Vietnam?
Pursuant to the provisions of Article 5 of Decree No. 08/2015/ND-CP (amended by Clause 3, Article 1 of Decree No. 59/2018/ND-CP), customs declarants include:
- The consignor of an export or import cargo. If a consignor of a good is a foreign merchant who is not currently staying in Vietnam, the customs procedure shall be carried out with the help of customs brokerage agents.
- The owner or operator of an outgoing, incoming and in-transit transport, or the person authorized by the owner of an outgoing, incoming and in-transit transport.
- The person authorized by the consignor for completing customs procedures for goods which are gifts from individuals; for the luggage which is shipped before or after the trip of the inbound or outbound persons; for cargos which are imported for executing an investment project exempted from tax.
- The person in charge of rendering the in-transit cargo services.
- Customs brokerage agent.
- International postal, express mail service providers, unless otherwise required by the cargo owner.
Who are the customs declarants in Vietnam? Who is required to follow customs procedures and subjected to customs inspection and supervision?
Who is required to follow customs procedures and subjected to customs inspection and supervision in Vietnam?
Pursuant to the provisions of Article 6 of Decree No. 08/2015/ND-CP (amended by Clause 4, Article 1 of Decree No. 59/2018/ND-CP) on entities that are required to follow customs procedures and subjected to customs inspection and supervision in Vietnam as follows:
Entities that are required to follow customs procedures and subjected to customs inspection and supervision
1. Entities that are required to follow customs procedures:
a. Exports, imports and in-transit goods: foreign cash, Vietnam-dong cash, negotiable instruments, gold, precious metal, jewels, cultural products, relics, antiques, valuable items, post and packages and parcels used as imports or exports; luggage carried by inbound or outbound persons; other exported, imported or in-transit articles within the customs controlled area;
b. Inbound, outbound and in-transit air, road, rail, inland waterway vehicles.
2. Entities subject to customs inspection:
a. Entities stipulated in Clause 1 of this Article.
b. Items on the outbound, inbound and in-transit vehicles.
c. Customs documents and relevant attached documents relating to the entities stipulated in Clause 1 of this Article.
3. Entities subject to customs supervision:
a. Entities stipulated in Clause 1 of this Article.
b. Items on the outbound, inbound and in-transit vehicles.
c. Cargos and transports within the customs controlled area; machinery, equipment and raw material commodities which are imported for export processing and manufacturing and are warehoused at the production workshop of an organization or individual.
d. Cargos which are subjected to specialized inspection and are stored while waiting for customs clearance.
dd. Cargos which are subjected to customs supervision.
Thus, entities that are required to follow customs procedures and subjected to customs inspection and supervision include:
- Exports, imports and in-transit goods: foreign cash, Vietnam-dong cash, negotiable instruments, gold, precious metal, jewels, cultural products, relics, antiques, valuable items, post and packages and parcels used as imports or exports; luggage carried by inbound or outbound persons; other exported, imported or in-transit articles within the customs controlled area;
- Cargos and transports within the customs controlled area; machinery, equipment and raw material commodities which are imported for export processing and manufacturing and are warehoused at the production workshop of an organization or individual.
- Cargos which are subjected to specialized inspection and are stored while waiting for customs clearance.
What is the time limit for customs authorities to carry out customs formalities in Vietnam?
According to the provisions of Article 23 of the 2014 Law on Customs, the time limit for customs procedures is as follows:
Time limit for customs authorities to carry out customs formalities in Vietnam
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5. Time limit for customs authorities to carry out customs formalities
5.1. Time limit for completing the examination of customs documentation: within 2 working hours after customs authorities receive complete customs documents;
5.2. Time limit for completing 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;
Thus, for completing the examination of customs documentation, the time limit shall not exceed 2 working hours; the time limit for completing the physical inspection of goods within 8 working hours after customs declarants fully produce goods to customs authorities.
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