What are responsibilities of the declerant for customs dossiers for goods in transit through the ASEAN Customs Transit System (ACTS) in Vietnam?

What are responsibilities of the declerant for customs dossiers for goods in transit through the ACTS in Vietnam?

Pursuant to Clause 2, Article 8 of the Decree 46/2020/ND-CP stipulating responsibilities of the declerant for customs dossiers for goods in transit through the ACTS in Vietnam as follows:

2. Responsibilities of the Declarant:

In addition to the fulfillment of the obligations in Clause 2 Article 5 hereof, the Declarant shall be also required to:

a) provide adequate information on the customs transit declaration and required documents of a customs dossier mentioned in Point b, Point c, Point d Clause 1 of this Article when registering the customs transit declaration through the ACTS. If the ACTS does not allow the document attachment, the Declarant shall submit physical documents to the customs authority.

b) present the goods to the customs authority for sealing or giving a written certification that the goods are not suitable for sealing;

c) present documents and goods for document examination/physical inspection at the request of the customs authority;

d) make additional declaration as prescribed in Article 10 hereof;

dd) 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 customs information portal. 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.

What are responsibilities of Vietnam Customs Sub-department outside the border checkpoint in customs procedures for goods in transit through ACTS?

Pursuant to Clause 3, Article 8 of the Decree 46/2020/ND-CP stipulatingresponsibilities of Vietnam Customs Sub-department outside the border checkpoint (the Customs Sub-department of departure) in cases where customs procedures for goods placed under the ACTS procedure are carried out at a Customs Sub-department outside the border checkpoint as follows:

3. In cases where customs procedures for goods placed under the ACTS procedure are carried out at a Customs Sub-department outside the border checkpoint, the Customs Sub-department outside the border checkpoint (the Customs Sub-department of departure) shall discharge the following responsibilities:

a) In case the shipment is subject to neither the examination of customs dossier nor the physical inspection of goods, the Customs Sub-department of departure shall comply with the provisions in Point d, Point dd, Point e and Point g of this Clause;

b) In case the examination of customs dossier is required, the Customs Sub-department of departure shall check and compare the information on the customs transit declaration accepted on the ACTS and granted the customs transit declaration reference number (hereinafter referred to as “ARN”) with documents of the customs dossier.

In case the customs dossier is satisfactory, the customs authority shall comply with the provisions in Point d, Point dd, Point e and Point g of this Clause.

In case the customs dossier is unsatisfactory, the Customs Sub-department of departure shall instruct the Declarant to provide additional information through the ACTS as prescribed in Article 10 hereof.

In the event of suspected enquiries, the Declarant shall be requested to present the goods for the physical inspection as prescribed in Point c of this Clause;

c) In case the goods are subject to the physical inspection, the Customs Sub-department of departure shall check and compare the information on the customs transit declaration accepted on the ACTS and granted ARN, and documents of the customs dossier with the actual conditions of goods. If the result of physical inspection matches the provided information and customs dossier, the Customs Sub-department of departure shall carry out customs procedures as prescribed in Point d, Point dd, Point e and Point g of this Clause.

If the result of physical inspection does not match the provided information and customs dossier, the Customs Sub-department of departure shall decide whether to continue or suspend the ACTS procedure.

With regard to authorized transit traders, the physical inspection of goods may be carried out at the trader's premise where the goods are stored if any violation is suspected. The trader’s premise is the trader's registered location specified in its application for authorised transit trader status as prescribed in Point a Clause 1 Article 34 hereof;

d) In case the goods are not suitable for sealing, the Customs Sub-department of departure shall seal containers and update the ACTS with the customs seal number or particulars of the written certification thereof.

With regard to authorized transit traders, the Declarant shall update the ACTS with the special seal number before the goods are approved for transit;

dd) Approve the goods in transit under the ACTS procedure;

e) Allocate 01 copy of TAD printed out from the ACTS to the Declarant;

g) Monitor and cooperate with relevant authorities (including the office of guarantee, the customs authority at the point of exit, the customs authority of transit and the customs authority of destination) for dealing with any irregularities during transit operation as prescribed.

Best regards!