The General Department of Customs in Vietnam guides to consider the extension of application of the notice of pre-determining codes in 2022?
- Conditions for pre-determining the current customs in Vietnam code, origin and value?
- What are the responsibilities of the parties in pre-determining the code, origin and customs in Vietnam value?
- Guidance of the General Department of Customs in Vietnam on considering and extending the application of the notice of pre-determined codes?
Conditions for pre-determining the current customs in Vietnam code, origin and value?
Pursuant to Clause 1, Article 24 of Decree 08/2015/ND-CP stipulates as follows:
“Article 24. Procedures for pre-determination of code, origin and customs value
1. Conditions for pre-determination of code, origin and customs value
a) Organizations and individuals request the customs authority to pre-determine the code, origin and customs value of the goods to be exported or imported, and provide necessary information, documents and documents. related to the pre-determination of codes, origin and customs value;
b) Imported and exported goods that need to be pre-determined by customs value are goods that are exported or imported for the first time or have undergone a large or unusual change compared to the customs value that the customs declarant is currently implementing, or are goods of a unique nature or are not common or have no identical or similar goods on the market for comparison.”
Thus, in order to implement the predetermined code, origin, and customs value, it is necessary to ensure the above conditions.
What are the responsibilities of the parties in pre-determining the code, origin and customs in Vietnam value?
Pursuant to Clauses 2 and 3, Article 24 of Decree 08/2015/ND-CP (amended by Clause 11 Article 1 of Decree 59/2018/ND-CP) as follows:
“Article 24. Procedures for pre-determination of code, origin and customs value
…
2. Responsibilities of organizations or individuals requesting pre-determination of codes, origin and customs value:
a) Submit a complete application for pre-determination of code, origin and customs value to the General Department of Customs at least 60 days before exporting or importing the shipment;
b) Participate in a dialogue with the customs authority to clarify the content of the request for pre-determination of code, origin and customs value at the request of the customs authority;
c) Notify in writing to the General Department of Customs within 10 working days from the date of any change in goods for which pre-determination of code, origin, and customs value is requested. which clearly states the content, reason, date, month and year of the change.
3. Responsibilities of the General Department of Customs:
a) Within 05 working days from the date of receipt of the application, the General Department of Customs shall send a written refusal to pre-determine the code, origin, and customs value to the organization or individual in the case of: ineligible, dossiers of pre-determination of code, origin, customs value or goods mentioned in the application for pre-determination of code, origin and value are pending the handling results of the management agency. the state or the goods mentioned in the application for pre-determining of the code has been provided with guidance on the code of the State management agency;
b) The Director of the General Department of Customs shall issue a written notice of results of pre-determination of code, origin and customs value within 30 days from the date of receipt of a complete dossier (for normal cases). ) or 60 days from the date of receipt of a complete application (for complicated cases that need verification and clarification). The written notification of the result of pre-determination of the customs code, origin, and value shall be sent to the organization or individual, and at the same time updated in the database of the customs authority and published on the website of the customs authority. General Department of Customs."
Thus, the General Department of Customs and the organization or individual requesting the pre-determining of the code, origin and customs value will have the responsibilities according to the above provisions.
The General Department of Customs guides to consider the extension of application of the notice of pre-determining codes in 2022?
Guidance of the General Department of Customs in Vietnam on considering and extending the application of the notice of pre-determined codes?
On June 6, 2022, the General Department of Customs issued Official Letter 2096/TCHQ-TXNK in 2022 guiding the consideration and extension of application of the notice of pre-determined codes. According to Clause 1 of Official Dispatch 2096/TCHQ-TXNK in 2022, the General Department of Customs has the following comments:
"first. Regarding the consideration of extending the application of TBXĐTMS:
According to the provisions of Point a, Clause 6, Article 24 of Decree 08/2015/ND-CP dated January 21, 2015 of the Government detailing measures to implement the Law on Customs regarding customs procedures, inspection and supervision. Customs supervision and control (amended in Decree 59/2018/ND-CP dated April 20, 2018):
“Article 24. Procedures for pre-determination of code, origin, customs value…
6. Effect of written notice of results of pre-determination of customs code, origin and value:
a) The written notice of results of pre-determination of code, origin and customs value shall be valid for a maximum of 03 years from the date on which the General Director of Customs signs and promulgates…”.
Compared with the above regulations, the TBXĐTMS No. 2312/TB-TCHQ and 2313/TB-TCHQ dated April 27, 2018 have expired. The TBXĐTMS No. 2312/TB-TCHQ and 2313/TB-TCHQ dated April 27, 2018 were issued for imported goods of Minh Minh Trading Cooperation Co., Ltd (MST: 4900760628), with a note on the TBXĐTMS. As follows: "The result of pre-determining the above code is only valid for the organization or individual that has submitted the request for the pre-determining of the code". Therefore, the General Department of Customs has no basis for considering the extension of TBXĐTMS No. 2312/TB-TCHQ and 2313/TB-TCHQ dated April 27, 2018 for imported goods of Minh Minh Trade Cooperation Co., Ltd. at the request of Quoc Cuong General Trading Co., Ltd.”
Thus, the extension of application of the notice of pre-determining codes is done according to the above guidance of the General Department of Customs in Vietnam.
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