Can I declare customs before the date of importation in Vietnam?

Can I declare customs before the date of importation in Vietnam?

My company has purchased a shipment from China, which will soon be imported into Vietnam at Cat Lai port. In order to facilitate the circulation of goods and shorten the time to do customs procedures when the goods arrive at the border gate, is it possible for us to declare customs before the goods are imported? Thanks for consulting support!

Reply:

Pursuant to Clause 8, Article 18 of Circular 38/2015/TT-BTC, deadline for submitting the customs declaration is as follows:

a) The customs declaration of exports or imports shall be submitted after goods have been gathered at the location informed by the declarant and at least 04 hours before the departure of the means of transport. With regard to exports sent by express mail, the declaration must be submitted at least 02 hours before the departure of the means of transport;

b) With regard to imports, the customs declaration must be submitted before goods arrive at the checkpoint or within 30 days from the day on which goods arrive at the checkpoint.

If the means of transport follow electronic customs procedures, the date of arrival of goods at the checkpoint is the date of arrival of the means of transport at the checkpoint as informed by the shipping company on the e-customs system.

In case the means of transport follow manual customs procedures for entry, the date of arrival of goods at the checkpoint is the day on which the customs authority appends the seal on the declaration of imports at the port of discharge which is enclosed with documents about the means of transport (by sea, by air, or by rail) or the date written on the declaration of means of transport crossing the checkpoint or the logbook of means of transport (by river or by road)

Thus, based on the above provisions in Vietnam, your company is allowed to make customs declaration before the goods arrive at the border gate to reduce the time to carry out customs procedures when the goods arrive at the border gate and facilitate the circulation of the goods in Vietnam. 

Is it possible to register customs declarations for exported goods at the place of production in Vietnam?

My company is headquartered in Ho Chi Minh but has a factory in Binh Duong. So when our goods are exported, where do we have to register the customs declaration?

Reply:

According to Clause 1, Article 19, Circular 38/2015/TT-BTC stipulates location of customs declaration registration as follows:

a) The customs declaration of exports shall be registered at the Sub-department of Customs in the same administrative division as the headquarter or manufacturing facility of the enterprise, or the Sub-department of Customs in the same administrative division with the place where exports are gathered, or the Sub-department of Customs of the checkpoint of export;

b) The declaration of imports shall be registered at the Sub-department of Customs at the checkpoint in charge of the goods storage place or port of destination written on the bill of lading, transport contract, or the Sub-department of Customs outside the checkpoint area in the same administrative division as the enterprise’s headquarter or the place to which goods is delivered;

c) Declarations of exports or imports for certain purposes shall be registered at corresponding locations specified in Decree No. 08/2015/ND-CP and this Circular.

Based on the above regulations in Vietnam, for exported goods, customs declarations can be registered at the Sub-department of Customs where your company is headquartered or where the production facility is located, or the Sub-department of Customs where the goods are gathered. Therefore, the unit can choose one of the above locations in Vietnam (not considering specific types of exported goods).

When can I declare one customs declaration for multiple import contracts in Vietnam?

I want to ask: I am preparing an import declaration, but I have 2 contracts with foreign investors, the same seller, the same payment method, including 1 contract for payment in advance and 1 contract for payment later. Can I make a joint declaration in one declaration?

Reply:

Pursuant to Point c, Clause 1, Article 18 of Circular 38/2015/TT-BTC stipulating the principles of customs declaration as follows:

c) A customs declaration shall be used for a shipment with one invoice. When declaring a shipment with multiple invoices on the same customs declaration as prescribed in Clause 7 Article 25 of Decree No. 08/2015/ND-CP, the declarant must make a list of commercial invoices for exports or imports using form 02/BKHD/GSQL in Appendix V enclosed herewith and send it together with the customs declaration to the e-customs system.

In case of physical customs declaration, the declarant must specify the numbers, dates of invoices, and total quantity of goods on the customs declaration. If all invoices cannot be declared on the customs declaration, a list shall be compiled and enclosed with the declaration.

According to Clause 7, Article 25 of Decree 08/2015/ND-CP, then:

7. Customs declaration that commodities agreed in various commercial contracts or orders are required to complete

a) Imports which are agreed in various commercial contracts or orders, or described in one or many invoices issued by one seller under the same terms of commodity delivery, payment, one-time shipment, and those with one bill of lading shall be declared in the same customs declaration;

b) Imports which are agreed in various commercial contracts or orders under the same terms of commodity delivery, payment, or sold to the same client and those under the agreement on one-time shipment shall be declared in one or many customs declaration(s).

In addition, at Point b, Clause 7, Article 1 of Circular 39/2018/TT-BTC stipulates: A bill of lading must be declared on a separate import declaration.

According to the information you provided, the import has two contracts with the same seller and the same payment method in Vietnam. Thus, if these two contracts have the same delivery conditions, deliver goods once and have a bill of lading, they may declare the same customs declaration. Payment in advance or payment later is not a condition to consider declaring one or more customs declarations.

Best regards!