Who are liable for the customs duties of goods in transit through the ASEAN Customs Transit System (ACTS) in Vietnam?
Who are liable for the customs duties of goods in transit through the ACTS in Vietnam? What are regulations on reduction and cancellation of import duties of goods in transit through the ACTS in Vietnam?
Thank you!
Who are liable for the customs duties of goods in transit through the ACTS in Vietnam?
Pursuant to Clause 3, Article 30 of the Decree 46/2020/ND-CP stipulating persons shall be liable for the customs duties as follows:
a) The Declarant shall be primarily responsible for the customs duties incurred during the transit operation;
b) The guarantor shall be wholly or partially liable for the customs duties incurred during the transit operation if the Declarant does not pay or partially pays the customs duties;
c) The person who unlawfully removed the goods from the ACTS procedure or any persons who participated in such removal shall be responsible for the customs duties incurred in respect of the quantity of goods unlawfully removed. The payment of the customs duties shall comply with the provisions in Clause 8 Article 24 hereof.
Any persons who acquired or held the goods unlawfully removed from the ACTS procedure shall be responsible for the customs duties incurred in respect of the quantity of goods they acquired or held. The payment of the customs duties shall comply with the provisions in Clause 8 Article 24 hereof.
What are regulations on reduction and cancellation of import duties of goods in transit through the ACTS in Vietnam?
Pursuant to Clause 4, Article 30 of the Decree 46/2020/ND-CP stipulating persons shall be liable for reduction and cancellation of import duties as follows:
a) Where the goods are placed under the customs control in accordance with the Law on customs but destroyed or lost due to the objective reasons in accordance with the Law on Export and Import Duties, the customs duties shall be reduced. The value of customs duties reduced shall be equivalent to the actual value of the goods lost. In the case of the total destruction or irretrievable loss of the goods, no customs duties in respect of goods shall be incurred;
b) The application, procedure and authority to decide the reduction or cancellation of the import duties shall comply with the Law on Export and Import Duties and its guiding documents.
Best regards!
