What is the template for the list of customs declarations that are granted customs clearance according to Form No. 01-2/HT in Vietnam?

What is the template for the list of customs declarations that are granted customs clearance according to Form No. 01-2/HT in Vietnam?

The template for the list of customs declarations that are granted customs clearance is stipulated in the Form No. 01-2/HT in the Appendix 1 of the Circular 80/2021/TT-BTC.

View the details and download the form here.

What is the template for the list of customs declarations that are granted customs clearance according to Form No. 01-2/HT in Vietnam? - image from internet

What is the time limit for keeping customs documents records of goods which are granted clearance in Vietnam?

Pursuant to Clause 2 Article 18 of the Law on Customs in 2014 stipulating rights and obligations of customs declarants in Vietnam:

Rights and obligations of customs declarants

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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;

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As regulated above, the time limit for keeping customs documents records of goods which are granted clearance in Vietnam is within 05 years from the day on which the declaration of such goods is register, unless otherwise provided by law.

Which goods are exempt from pre-clearance specialized inspection in Vietnam?

Pursuant to Article 25 of the Decree 85/2019/ND-CP stipulating cases granted exemption from pre-clearance specialized inspection in Vietnam:

Cases granted exemption from pre-clearance specialized inspection

1. Cases granted exemption from specialized inspection are specified by the law and regulations of adopted international conventions.

2. Besides the cases mentioned in Clause 1 herein, exemption from state inspection of food safety is granted to the following cases:

a) Imports which are delivered by post or EMS and under the de minimis value according to regulations of tax laws;

b) Imports which are included in list of duty-free goods, within the duty-free allowance prescribed by law, and of service to operation and daily life of foreign organizations granted diplomatic privileges and immunities

c) Inbound person’s baggage that is within the duty-free allowance;

d) In-country exports.

3. Besides the cases mentioned in Clause 1 herein, exemption from specialized inspection is granted to the following cases:

a) Imports which are delivered by post or EMS and under the de minimis value according to regulations of tax laws;

b) Goods temporarily imported to be sold in duty-free stores;

c) In-country exports.

4. The regulations in Clauses 1, 2 and 3 herein are not applicable to the cases issued with a warning about food safety, the spread of epidemics, environmental pollution, or posing threat to human health or lives, morals, fine traditions and customs, the economy or national security; or with a written notice of annulment of exemption from pre-clearance specialized inspection by supervisory ministries.

As regulated above, goods are exempt from pre-clearance specialized inspection in Vietnam in following cases:

- Cases granted exemption from specialized inspection are specified by the law and regulations of adopted international conventions;

- Imports which are delivered by post or EMS and under the de minimis value according to regulations of tax laws;

- Goods temporarily imported to be sold in duty-free stores;

- In-country exports.

Note: The exemption from pre-clearance specialized inspection shall not be applied in following cases:

- Cases issued with a warning about food safety, the spread of epidemics, environmental pollution;

- Cases posing threat to human health or lives, morals, fine traditions and customs, the economy or national security;

Best regards!