What is a customs declaration? How many methods are there for customs declaration in Vietnam?
What is a customs declaration? How many methods are there for customs declarations in Vietnam?
According to the provisions of Clause 8, Article 3 of the Law on Tax Administration 2019, “customs declaration” means a document stipulated by the Minister of Finance and used as a tax return for imported or exported goods.
Regarding the method of registering customs declarations, based on the provisions of Article 30 of the Law on Customs 2014 as follows:
Registration of customs declarations
1. Methods of registration of customs declarations are prescribed as follows:
a/ E-customs declarations shall be electronically registered;
b/ Paper-customs declarations shall be registered directly with custom offices.
2. Customs declarations may be registered after customs authorities accept the declaration of customs declarants. The registration date shall be stated in customs declarations.
In case the registration of customs declaration is rejected, customs authorities shall provide explanation in writing or by electronic method to customs declarants.
Thus, according to the above regulations, methods of registration of customs declarations are prescribed as follows:
- E-customs declarations shall be electronically registered;
- Paper-customs declarations shall be registered directly with custom offices.
What is a customs declaration? How many methods are there for customs declarations in Vietnam?
What is the time limit for submission of customs documents regarding to imported goods in Vietnam?
Pursuant to Article 25 of the Law on Customs 2014, it is stipulated 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 to paper customs declarations, customs declarants shall submit relevant documents when registering their customs declarations.
Accordingly, in the case of imported goods, the customs declaration must be submitted before the date the goods arrive at the border gate.
If it is not possible to submit the customs declaration before the date the goods arrive at the border gate, the customs declarant must submit the customs declaration within 30 days from the date the goods arrive at the border gate.
What is the time limit for customs authorities to carry out customs formalities in Vietnam?
Pursuant to Article 23 of the Law on Customs 2014, it is stipulated as follows:
Time limit for customs authorities to carry out customs formalities
1. Customs authorities shall receive, register and verify customs documents right after customs declarants submit such dossiers in accordance with this Law.
2. After customs declarants satisfy all requirements for carrying out customs formalities prescribed at Points a and b, Clause 1, Article 21 of this Law, the time limit for customs officials to complete the verify dossiers and conduct physical inspection of goods and vehicle following the procedure below:
a/ Complete the verification of dossiers within 2 working hours after customs authorities receive complete customs documents;
b/ 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;
c/ The inspection of vehicle 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 this Law.
3. The customs clearance must comply with Article 37 of this Law.
4. 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 vehicle or at the request of customs declarants and in conformity with practical conditions of customs areas.
Accordingly, the customs authority must complete the verification of dossiers within 2 working hours after customs authorities receive complete customs documents.
In cases where the customs declarant has fully presented the goods to the customs authority, the customs authority must Complete the physical inspection of goods within 8 working hours after customs declarants fully produce goods to customs authorities. .
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