What are rights of Declarants of goods in transit through the ASEAN Customs Transit System (ACTS) in Vietnam?

What are rights of Declarants of goods in transit through the ACTS in Vietnam?

Pursuant to Clause 1, Article 5 of the Decree 46/2020/ND-CP stipulating rights of Declarants of goods in transit through the ACTS in Vietnam as follows:

1. The Declarant shall be entitled to:

a) receive instructions from customs authorities for completing customs procedure in respect of goods placed under the ACTS procedure prescribed herein;

b) decide to place the transited goods under the ACTS procedure prescribed herein or the current customs procedure for transited goods under the law of Vietnam;

c) use software programs connected with electronic data processing systems of customs authorities for completion of the ACTS procedure;

d) exercise other rights as prescribed in the Law on Customs.

What are obligations of Declarants of goods in transit through the ACTS in Vietnam?

Pursuant to Clause 2, Article 5 of the Decree 46/2020/ND-CP stipulating obligations of Declarants of goods in transit through the ACTS in Vietnam as follows:

2. The Declarant shall be required to:

a) provide adequate, accurate and genuine information on the customs transit declaration under the ACTS procedure;

b) observe the provisions on transit transport of goods laid down in this Decree and relevant laws;

c) transport the goods according to the prescribed route and border checkpoint and within the time limit registered with the customs authority of departure;

d) keep the customs seals intact until obtaining the authorisation of the customs authorities;

dd) pay import duties, taxes and charges which may be incurred in respect of transited goods;

e) learn about provisions on management of goods in transit of the Contracting Parties across whose territory the goods will be transported and apply to the competent authority for the permit for goods in transit (if any) before completing the customs transit declaration under the ACTS procedure. Information on the permit for goods in transit must be provided via the ACTS when registering the customs transit declaration and presented to the customs authority of transit;

g) notify the customs authority or one of the following authorities, local authority, police authority or border guard office at the location where an irregularity during transit operation occurs after having implemented necessary measures for minimizing and preventing losses according to regulations herein;

h) keep all customs dossiers, accounting vouchers/records and other documents relating to the goods in transit for at least 05 years from the date of registration of the customs transit declaration via the ACTS;

i) discharge other obligations as prescribed in the Law on Customs.

Best regards!