The ASEAN Customs Transit System (hereinafter referred to as “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”).
According to Decree No. 46/2020/NĐ-CP of Vietnam’s Government, requirements for goods placed under the ACTS procedure applied from June 01, 2020 are as follows:
1. Goods placed under the ACTS procedure which are transported from Vietnam across the territory of a Contracting Party must comply with the provisions on management of goods in transit of that Contracting Party.
2. Goods placed under the ACTS procedure which are transported across the territory of a Contracting Party and imported to Vietnam must comply with the provisions on management of goods in transit of that Contracting Party and the relevant provisions on management of imports of Vietnam.
3. Goods placed under the ACTS procedure which are transported across the territory of Vietnam must comply with the provisions on management of goods in transit laid down in relevant laws.
4. Based on the result of classification of customs declarations on the ACTS and provided information relating to the goods in transit (if any), Directors of Customs Sub-departments shall decide to carry out the examination of customs dossiers and/or the physical inspection of goods. The physical inspection of goods shall be carried out with machinery and other technical devices. If the Customs Sub-department does not have sufficient machinery and technical devices or the inspection of goods by using machinery and technical devices is not sufficient for determining the actual conditions of goods or any violations are suspected, the customs officials shall carry out the physical inspection of goods.
5. Charges which may be incurred in Vietnam in respect of goods placed under the ACTS procedure shall be paid in accordance with regulations of the law on fees and charges.
If goods transported across the territory of Vietnam under the ACTS procedure are sold domestically in Vietnam, procedures for goods to be sold domestically must be completed in accordance with regulations of the Law on Customs.
The time limit for completion of customs procedures for goods transited through the ACTS shall comply with regulations in Article 23 of the Law on Customs of Vietnam.
Moreover, Decree No. 46/2020/NĐ-CP also stipulates that “unlawful removal of goods from the ACTS procedure” means the removal of goods from the ACTS procedure without the consent of a competent authority or the presentation of necessary documents proving that the goods are placed under another customs procedure.
View details at Decree No. 46/2020/NĐ-CP of Vietnam’s Government, effective from June 01, 2020.
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