Recently, the Government of Vietnam issued Decree No. 46/2020/NĐ-CP prescribing customs procedures, customs supervision and inspection of goods in transit though the ASEAN Customs Transit System (hereinafter referred to as “ACTS”) for implementation of Protocol 7 on Customs Transit System.
According to Decree No. 46/2020/NĐ-CP of Vietnam’s Government, “ACTS” means the integrated information technology system developed by Member States of ASEAN (hereinafter referred to singularly as "Contracting Party" and collectively as "Contracting Parties") for the purposes of connecting and exchanging information to carry out electronic transit procedure, control the movement of goods across the territory of Contracting Parties, assisting customs authorities of Contracting Parties in calculating customs duties and guarantee amounts, and exchanging information for recovery of customs debts under Protocol 7 on Customs Transit System (hereinafter referred to as “Protocol 7”).
Currently, the ACTS is developed, managed and operated by the General Department of Customs based on technical documents agreed by the Contracting Parties of the Protocol 7. Electronic transactions performed through the ACTS include:
- Declare, receive and reply with information on customs procedures for transited goods;
- Transmit processing results of customs transit declarations to the Declarants;
- Exchange information on transited goods through corresponding ACTS systems of Contracting Parties in the course of a transit operation;
- Make connections with corresponding ACTS systems of Contracting Parties for monitoring transactions and preparing statistical data concerning the transit transport of goods through the ACTS.
In which: Customs authorities shall process customs transit declarations and decide to grant customs clearance through the ACTS.
Moreover, electronic documents exchanged through the ACTS shall comply with the following provisions:
- The exchange, use, sharing and retention of information and electronic documents through the ACTS must comply with regulations on transit procedures laid down herein and regulations on electronic transactions.
- Information and electronic documents transmitted and exchanged through the ACTS shall be used by customs authorities when carrying out customs procedures for transited goods.
View details at Decree No. 46/2020/NĐ-CP of Vietnam’s Government, effective from June 01, 2020.
Le Hai
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