Subjects with Access to the Electronic Customs Data Processing System

Subjects with Access to the Electronic Customs Data Processing System
Anh Tu

The agencies, organizations, and individuals within their scope of authority are responsible for providing and exchanging information related to the export and import of goods with the customs authorities through the System in accordance with current laws.

Entities entitled to access and exchange information with the electronic customs data processing system include:

- Customs officers;- Customs declarants;- Organizations providing value-added services recognized by the customs authorities;- State management agencies related to licensing, specialized management of export and import goods; issuance of certificates of origin of goods;- Agencies overseeing tax management and price management of export and import goods;- Credit institutions that have signed agreements to collect taxes, fees, and other revenues of the state budget related to export and import activities with the General Department of Customs; credit institutions or other organizations operating under the provisions of the Law on Credit Institutions that guarantee the payable tax amounts for customs declarants;- Port, warehouse, and yard business enterprises;- Other organizations and individuals in accordance with the regulations of the General Department of Customs.

Accessing the system must ensure state secrecy and the confidentiality of information of entities conducting customs procedures as prescribed by law.

For details, see Circular 38/2015/TT-BTC, effective from April 1, 2015.

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