Vietnam: How to look up customs declarations to pay taxes quickly and accurately? What should be noted when looking up customs declaration information?
- What is a customs declaration in Vietnam? How many methods of registering customs declarations are available recently in Vietnam?
- What is the deadline for submitting a prescribed customs declaration in Vietnam?
- How to look up customs declaration in Vietnam to pay taxes quickly and accurately?
- What should be noted when looking up customs declaration information in Vietnam?
What is a customs declaration in Vietnam? How many methods of registering customs declarations are available recently in Vietnam?
According to the provisions of Clause 8, Article 3 of the Law on Tax Administration in Vietnam 2019, customs declarations are defined as follows:
8. “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 registration of customs declarations, based on the provisions of Article 30 of the 2014 Customs Law in Vietnam as follows:
Article 30. Registration of customs declaration in Vietnam
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, customs declarations are currently registered in the following 02 methods:
- Electronic customs declaration shall be electronically registered;
- Paper-customs declarations shall be registered directly with custom offices.
Vietnam: How to look up customs declarations to pay taxes quickly and accurately? What should be noted when looking up customs declaration information?
What is the deadline for submitting a prescribed customs declaration in Vietnam?
Pursuant to Clause 1, Article 25 of the 2014 Customs Law in Vietnam and Clause 2, Article 69 of the 2014 Customs Law in Vietnam, the current deadline for submitting customs declarations is as follows:
(1) For export goods:
Submit after collecting goods at the place notified by the customs declarant and at least 04 hours before the means of transport exit;
For export goods sent by courier service, at least 02 hours before the means of transport leave the country;
(2) For imported goods:
Submit before the date the goods arrive at the border gate or within 30 days from the date the goods arrive at the border gate;
(3) For means of transport:
- For transit vehicles carried out immediately upon arrival at the first port of entry and before the means of transport through the last port of entry;
- For sea transport vehicles entering the country at least 02 hours after the port authority notifies that the entry transport vehicle has arrived at the location to pick up the navigator; for sea transport vehicles exiting the country at least 01 hour before the means of transport exit;
- For air transport vehicles exiting the country, entry shall be carried out as soon as the means of transport arrives at the border gate and before the transport organization terminates the procedures for receiving export goods and passengers leaving the country;
- For rail, road and river transport vehicles, entry is carried out immediately after the means of transport arrives at the first port of entry and before the means of transport passes the last port of entry.
How to look up customs declaration in Vietnam to pay taxes quickly and accurately?
According to Clause 6, Article 7 of Decision 2988/QD-TCHQ in 2018 of the General Department of Customs in Vietnam, electronic data and documents of customs records are stored on the Online Public Service System of the General Department of Customs in Vietnam.
The lookup of tax payment customs declarations is carried out in the following steps:
- Step 1: Access to the General Department of Customs Portal at the address: www.customs.gov.vn
- Step 2: On the portal page of the General Department of Customs in in Vietnam, click on the "ONLINE PUBLIC SERVICE" section, the system will display the public service features on the screen as follows:
- Step 3: Click "Look up declaration information"
- Step 4: The system will automatically redirect to the customs declaration lookup page as follows: 
- Step 5: Enter the necessary information including: Customs tax declaration number; Business code; Identity card number (Citizen identity card).
- Step 6: Enter the Captcha authentication code on the screen
- Step 7: After completing the information, click on the "Get information" box. The system will look up and display the results.
What should be noted when looking up customs declaration information in Vietnam?
When looking up customs declarations, the following should be noted:
- The information filled in for lookup must be complete and accurate;
- Identity card number (citizen identity card) is the identity card number (citizen identity card) of the legal representative of the enterprise;
- In order to save time looking up customs declaration information, it is necessary to enter the Captcha authentication code correctly so as not to have to re-enter the information in case the authentication code is wrong.
- In case when searching the customs declaration information to detect errors, it is necessary to carry out procedures for amending and supplementing declarations as prescribed in Clause 9 Article 1 of Circular 39/2018 / TT-BTC.
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