What are details of Official Dispatch 3748 of 2024 guiding customs procedures when the system encounters issues for imported and exported goods in Vietnam?
What are details of Official Dispatch 3748 of 2024 guiding customs procedures when the system encounters issues for exported goods in Vietnam?
In Section 1 of Official Dispatch 3748/TCHQ-GSQL of 2024 download, customs procedures when the system encounters issues for exported goods are guided as follows:
- Customs declarants print 02 copies of the export declaration/transportation declaration under customs supervision that have been cleared/released/approved for transport and submit them to the Supervision Department of the Customs Sub-department managing the area of the border gate, port, warehouse, or designated location.
- The Customs Sub-department managing the area of the border gate, port, warehouse, or designated location:
(i) An official at the supervision department receives 02 copies of the customs declaration submitted by the customs declarant, checks the status of the declarations provided by the enterprise that have been cleared/released/approved for transport. Sign; record the day, month, year; affix the official stamp in the “Notes” box. Enter the tracking log (including information: Declaration number, name of the enterprise representative, identity proof documents such as: national ID, passport, driver's license...), retain 01 copy and return 01 copy to the customs declarant to submit to the warehouse, designated location, or port management enterprise when bringing goods in to load onto the outbound transportation vehicle.
(ii) Conduct supervision of the goods during the loading process onto the transportation vehicle for export.
What are details of Official Dispatch 3748 of 2024 guiding customs procedures when the system encounters issues for exported goods in Vietnam? (Internet image)
What are details of Official Dispatch 3748 of 2024 guiding customs procedures when the system encounters issues for imported goods in Vietnam?
In Section 2 of Official Dispatch 3748/TCHQ-GSQL of 2024, the customs procedures when the system encounters issues for imported goods in Vietnam are guided as follows:
- Customs declarant:
(i) Print 02 copies of the import declaration/transportation declaration under customs supervision that have been cleared/released/brought into storage/approved for transport/brought to the inspection site outside the border gate, and submit them to the Supervision Department of the Customs Sub-department managing the area of the border gate, port, warehouse, or designated location.
(ii) Present goods that must be sealed by customs, including: goods transported under customs supervision, goods brought to the inspection site outside the border gate, so that an official from the supervision department can seal and prepare a handover record according to Form 10/BBBG/GSQL Appendix II issued with Circular 39/2018/TT-BTC.
- The Customs Sub-department managing the area of the border gate, port, warehouse, or designated location:
(i) The official at the supervision department of the border gate, port, warehouse, or designated location receives 02 copies of the customs declaration submitted by the customs declarant, checks the status of the declarations provided by the enterprise that have been cleared/released/brought into storage/approved for transport. Sign; record the day, month, year; affix the official stamp in the “Notes” box.
Enter the tracking log (including information: Declaration number, name of the enterprise representative, identity proof documents such as: national ID, passport, driver's license...), retain 01 copy and return 01 copy to the customs declarant to submit to the port, warehouse, or designated location management enterprise to bring the goods out of the customs supervision area.
(ii) Assign officials to conduct 24/7 supervision at the gate area, warehouse, or designated location.
(iii) In case the goods must be sealed by customs, proceed as per the regulations below.
- For goods that must be sealed by customs:
(i) The Customs Sub-department where the goods are transported from:
+ Conduct sealing and prepare 03 copies of the handover record according to Form 10/BBBG/GSQL Appendix II issued with Circular 39/2018/TT-BTC, retain 01 copy, hand over 02 copies to the customs declarant to hand over the goods to the Customs Sub-department where the goods are transported to.
+ Track information on the batch of goods transported under customs supervision.
(ii) The Customs Sub-department where the goods are transported to:
- Receive 02 copies of the handover record submitted by the customs declarant. Check the sealing status or the original condition of the goods, compare the actual seal number with the customs seal number (if any) or the transport company's seal number (if any) on the handover record.
- Confirm, sign, stamp on 02 copies of the handover record; return 01 copy to the customs declarant; 01 copy is retained at the Customs Sub-department where the goods are transported to and reported back to the Customs Sub-department where the goods were transported from to inform and retain with the customs dossier.
Note: After the system is restored, the Customs Sub-department must immediately update the information on exported, imported, and transported goods under customs supervision into the corresponding System.
What rights do customs declarants have in Vietnam?
According to Clause 1, Article 18 of the Law on Customs 2014, customs declarants have the following rights:
- Provided with customs-related information by customs authorities for the declaration of goods and means of transport, guidance on customs procedures, dissemination of customs laws;
- Request customs authorities to predetermine the codes, origin, and customs value of goods when full and accurate information has been provided to the customs authorities;
- Preview goods, take samples of goods under the supervision of customs officials before making the customs declaration to ensure accurate declaration;
- Request customs authorities to re-check the actual goods previously checked, if they disagree with the customs authorities' decision when the goods have not been cleared;
- Use customs documents to clear goods, transport goods, and carry out related procedures with other authorities as prescribed by law;
- Complain and denounce illegal acts of customs authorities and customs officials;
- Demand compensation for damages caused by customs authorities and customs officials in accordance with the law on state compensation liability.
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