What are regulations on customs dossier for goods transported from a Contracting Party across the territory of Vietnam to a non-member state of ASEAN?

What are regulations on customs dossier for goods transported from a Contracting Party across the territory of Vietnam to a non-member state of ASEAN?

Pursuant to Clause 1, Article 12 of the Decree 46/2020/ND-CP stipulating customs dossier for goods transported from a Contracting Party across the territory of Vietnam to a non-member state of ASEAN as follows: 

1. Customs dossier:

The Transit Accompanying Document (TAD) (in case the ASEAN Customs Transit System (ACTS) is not functioning, the TAD must be endorsed by customs authorities of the Contracting Parties involved in the transit operation).

What are responsibilities of the declarant for goods transported from a Contracting Party across the territory of Vietnam to a non-member state of ASEAN?

Pursuant to Clause 2, Article 12 of the Decree 46/2020/ND-CP stipulating responsibilities of the declarant for goods transported from a Contracting Party across the territory of Vietnam to a non-member state of ASEAN as follows: 

2. Responsibility of the Declarant:

a) Present the goods and the TAD mentioned in Clause 1 of this Article to the Customs Sub-department at the point of entry and the Customs Sub-department of destination for inspection at their request.

The customs authority of destination must be informed of the arrival of the goods through the ACTS before the goods are disposed of. With regard to authorized transit traders, the “Arrival Advice” message must be sent immediately when the goods arrives at the trader’s premises or another location registered by the trader;

b) 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 website of the General Department of Customs.

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;

c) Keep the TAD which has been certified by the customs authority of destination;

d) Carry out procedures for import or transit transport of goods in accordance with applicable law of Vietnam.

Best regards!