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

Who are the Declarants of goods in transit through the ACTS in Vietnam? In Vietnam, what does "Irregularities during transit operation" mean? Thank you!

Who are the Declarants of goods in transit through the ACTS in Vietnam?

Pursuant to Article 4 of the Decree 46/2020/ND-CP stipulating the Declarants of goods in transit through the ACTS in Vietnam as follows: 

The person who carries out customs declaration of goods in transit under this Decree (hereinafter referred to as “Declarant”) includes:

1. The owner of transited goods.

2. The transit service provider.

3. The customs brokerage agent.

4. The owner, or operator, of a means of transport of transited goods or that owner's authorised representative.

In Vietnam, what does "Irregularities during transit operation" mean?

Pursuant to Clause 15, Article 3 of the Decree 46/2020/ND-CP stipulating irregularities during transit operation as follows: 

15.”Irregularities during transit operation” include the following cases: The goods are lost or destroyed; the initial itinerary is changed; the seals are broken in the course of a transit operation or goods are transferred to another similar means of transport for reasons beyond the carrier’s control; there is an imminent danger necessitating immediate partial or total unloading of the means of transport; and in other cases of irregularity capable of affecting the completion of a transit operation under the ACTS procedure.

Best regards!

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