What are responsibilities of Vietnam Customs Sub-department at the point of exit in checking customs procedures for goods in transit in ASEAN Customs Transit System (ACTS)?

What are responsibilities of Vietnam Customs Sub-department at the point of exit (the Customs Sub-department of transit) in checking customs procedures for goods in transit in ACTS?

Pursuant to Clause 4, Article 8 of the Decree 46/2020/ND-CP stipulating responsibilities of Vietnam Customs Sub-department at the point of exit (the Customs Sub-department of transit) in checking customs procedures for goods in transit in ACTS as follows:

4. In cases where customs procedures for goods in transit are carried out at a Customs Sub-department outside the border checkpoint, the Customs Sub-department at the point of exit (the Customs Sub-department of transit) shall discharge the following responsibilities:

a) Check and compare information on TAD presented by the Declarant with the customs transit declaration on the ACTS;

b) Inspect the status quo of goods; inspect the customs seal or the special seal in the case of transited goods of authorized transit traders.

If no violations are found during the inspection,  the Customs Sub-department of transit shall give approval for the transit operation to be continued in the normal way through the ACTS.

If any violation involving the seal or the status quo of goods is found, the Customs Sub-department of transit shall record the actual conditions of goods and carry out the physical inspection of goods, and enter the inspection results on the ACTS.

Based on the severity of the violation, the Director of the Customs Sub-department of transit shall decide whether to give approval for the transit operation to be continued or suspend the ACTS procedure.

If the transit operation is allowed to be continued, the Customs Sub-department of transit shall seal the goods or make a written certification if goods are not suitable for sealing; update the ACTS with the new seal number or particulars of that written certification which are also recorded on the TAD.

If the customs procedures are suspended, the Customs Sub-department of transit shall notify the Customs Sub-department of departure for cancelling the declaration as prescribed in Article 11 hereof and instruct the Declarant to continue export procedures as prescribed;

c) Certify the passage of goods crossing the border through the ACTS;

What are responsibilities of Vietnam Customs Sub-department of the checkpoint (the Customs Sub-department of departure) in checking customs procedures for goods in transit in ACTS? 

Pursuant to Clause 5, Article 8 of the Decree 46/2020/ND-CP stipulatingresponsibilities of Vietnam Customs Sub-department of the checkpoint (the Customs Sub-department of departure) in checking customs procedures for goods in transit in ACTS as follows:

5. In cases where customs procedures for goods in transit are carried out at a Customs Sub-department at the border checkpoint, the Customs Sub-department of the checkpoint (the Customs Sub-department of departure) shall comply with the provisions in Clause 3 of this Article.

Best regards!