Can a company branch be authorized for customs formalities in Vietnam?

Can a company branch be authorized for customs formalities in Vietnam?

Pursuant to Clause 14, Clause 23, Article 4 of the Customs Law 2014, interpretation of terms as follows:

14. Customs declarants include goods owners; vehicle owners; vehicle operators; customs brokers and persons authorized by goods owners or vehicle owners to formalities follow customs formalities.

23. Customs formalities mean activities to be carried out by customs declarants and customs officials in accordance with this Law for goods and vehicle.

Pursuant to Article 1 of Official Dispatch 7527/TCHQ-GSQL stipulates:

1. Accept the company to authorize the company branch to declare and carry out customs procedures for exported and imported goods.

a. For authorized companies, they must take full responsibility before the law for fulfilling financial obligations, arising disputes (if any) and complying with customs laws.

b. For company branches, they must be responsible before the law for the content of customs documents, goods classification, code application, tax calculation... for which the company branch is authorized.

c. The tax code recorded in the customs declaration is the company's tax code, the stamp on the customs declaration is the branch's stamp but must clearly state "Authorized by the company director".

According to this Article, your company can authorize the company branch to carry out customs procedures and your company branch is the customs declarant to carry out work with the customs authority in Vietnam.

Can a company branch be authorized for customs formalities in Vietnam? (Image from the Internet)

What are rights of the authorized branch company when carrying out customs formalities in Vietnam? 

Pursuant to Clause 2, Article 18 of the Customs Law 2014 stipulating obligations of customs declarants:

2. Customs declarants who are owners of goods or vehicle shall have obligations to:

a/ Make customs declarations and follow customs formalities in accordance with this Law;

b/ Provide sufficient and accurate information in order for customs authorities to predetermine HS codes, origin and customs value of goods;

c/ Take legal responsibility for the authenticity of statement declared and documentary evidence submitted; information consistency between dossiers kept at enterprises and dossiers kept at customs authorities;

d/ Follow decisions and requests of customs authorities and customs officials during conducting customs formalities, inspection and supervision of goods and vehicle;

dd/ Keep customs documents records of goods which are granted clearance within 05 years from the day on which the declaration of such goods is register, unless otherwise provided by law; keep accounting books and documentary evidence and other documents related to imported and exported goods which are granted clearance for a time limit in accordance with law; submit related dossiers, information and documents for verification at the request of customs authorities as prescribed in Articles 32, 79 and 80 of this Law;

e/ Dispose manpower and equipment to perform relevant jobs in order for the customs officials verify goods and vehicle;

g/ Pay taxes and fulfill other financial liabilities in accordance with the laws on taxes, charges and fees and other corresponding regulations of laws.

Thus, the authorized branch of your company must perform the obligations of a customs declarant according to the above regulations in Vietnam.

Best regards!