Vietnam: What are the customs documents for goods originating from Vietnam transiting through ASEAN countries?

Main Content

• What is the composition of customs documents for goods originating from Vietnam transiting through other ASEAN member countries? 
• What are the responsibilities of customs declarants of goods originating from Vietnam transiting through other ASEAN member countries? 
• What are the responsibilities of the Customs Branch of the export gate in case the procedures for transiting goods originating from Vietnam transiting through other ASEAN member countries are carried out at the Customs Branch outside the border gate? 

What is the composition of customs documents for goods originating from Vietnam transiting through other ASEAN member countries?

Pursuant to Clause 1, Article 8 of Decree 46/2020/ND-CP stipulating the composition of customs dossiers for goods originating from Vietnam transiting through other ASEAN member countries, including:

- The customs transit declaration which contains the information prescribed by the Ministry of Finance;

- The permit for goods in transit or another equivalent document if it is required to be presented according to the domestic law of a Contracting Party in the course of a transit operation: 01 photocopy;

- The letter of guarantee or cash deposit voucher: 01 original.

If a multiple journey guarantee is used, its original must be submitted when carrying out the first registration of the customs transit declaration;

- The declaration of exports for which export procedures have been completed: 01 photocopy.

Vietnam: What are the customs documents for goods originating from Vietnam transiting through ASEAN countries?

What are the responsibilities of customs declarants of goods originating from Vietnam transiting through other ASEAN member countries?

Pursuant to Clause 2, Article 8 of Decree 46/2020/ND-CP stipulates as follows:

In addition to the fulfillment of the obligations in Clause 2 Article 5 hereof, the Declarant shall be also required to:

- provide adequate information on the customs transit declaration and required documents of a customs dossier mentioned in Point b, Point c, Point d Clause 1 of this Article when registering the customs transit declaration through the ACTS. If the ACTS does not allow the document attachment, the Declarant shall submit physical documents to the customs authority.

- present the goods to the customs authority for sealing or giving a written certification that the goods are not suitable for sealing;

- present documents and goods for document examination/physical inspection at the request of the customs authority;

- make additional declaration as prescribed in Article 10 hereof;

- In the case of any irregularity during transit operation as prescribed in Clause 15 Article 3 hereof, the Declarant shall adopt necessary measures for preventing losses and report the occurrence immediately to the customs authority through the hotline published on the customs information portal. In cases where it is impossible to immediately report the irregularity to the customs authority, the Declarant may report the occurrence immediately to the local authority or police authority or border guard office at the location where the irregularity occurs, whichever is available, for verifying and appending signatures and seals on TAD, and then notify it to the customs authority as prescribed.

In addition to the obligations specified in Clause 2, Article 5 of Decree 46/2020/ND-CP stipulates that customs declarants perform the following responsibilities:

In addition to the fulfillment of the obligations in Clause 2 Article 5 hereof, the Declarant shall be also required to:

- provide adequate information on the customs transit declaration and required documents of a customs dossier mentioned in Point b, Point c, Point d Clause 1 of this Article when registering the customs transit declaration through the ACTS. If the ACTS does not allow the document attachment, the Declarant shall submit physical documents to the customs authority.

- present the goods to the customs authority for sealing or giving a written certification that the goods are not suitable for sealing;

- present documents and goods for document examination/physical inspection at the request of the customs authority;

- make additional declaration as prescribed in Article 10 hereof;

- In the case of any irregularity during transit operation as prescribed in Clause 15 Article 3 hereof, the Declarant shall adopt necessary measures for preventing losses and report the occurrence immediately to the customs authority through the hotline published on the customs information portal. In cases where it is impossible to immediately report the irregularity to the customs authority, the Declarant may report the occurrence immediately to the local authority or police authority or border guard office at the location where the irregularity occurs, whichever is available, for verifying and appending signatures and seals on TAD, and then notify it to the customs authority as prescribed.

What are the responsibilities of the Customs Branch of the export gate in case the procedures for transiting goods originating from Vietnam transiting through other ASEAN member countries are carried out at the Customs Branch outside the border gate?

Pursuant to Clause 4, Article 8 of Decree 46/2020/ND-CP stipulates the responsibilities of the customs department of the export gate as follows:

- In cases where customs procedures for goods in transit are carried out at a Customs Sub-department outside the border checkpoint, the Customs Sub-department at the point of exit (the Customs Sub-department of transit) shall discharge the following responsibilities:

+ Check and compare information on TAD presented by the Declarant with the customs transit declaration on the ACTS;

+ Inspect the status quo of goods; inspect the customs seal or the special seal in the case of transited goods of authorized transit traders.

If no violations are found during the inspection, the Customs Sub-department of transit shall give approval for the transit operation to be continued in the normal way through the ACTS.

If any violation involving the seal or the status quo of goods is found, the Customs Sub-department of transit shall record the actual conditions of goods and carry out the physical inspection of goods, and enter the inspection results on the ACTS.

Based on the severity of the violation, the Director of the Customs Sub-department of transit shall decide whether to give approval for the transit operation to be continued or suspend the ACTS procedure.

If the transit operation is allowed to be continued, the Customs Sub-department of transit shall seal the goods or make a written certification if goods are not suitable for sealing; update the ACTS with the new seal number or particulars of that written certification which are also recorded on the TAD.

If the customs procedures are suspended, the Customs Sub-department of transit shall notify the Customs Sub-department of departure for cancelling the declaration as prescribed in Article 11 hereof and instruct the Declarant to continue export procedures as prescribed;