Regulations on time limit for customs authorities to carry out customs formalities in Vietnam

Regulations on time limit for customs authorities to carry out customs formalities in Vietnam (Source: Internet)

1. What is customs formalities?

According to Clause 23, Article 4 of the Law on Customs 2014, customs formalities mean activities to be carried out by customs declarants and customs officials in accordance with Law on Customs 2014 for goods and vehicle.

2. Regulations on time limit for customs authorities to carry out customs formalities in Vietnam

The time limit for customs authorities to carry out customs formalities in Vietnam according to Article 23 of the Law on Customs 2014 is as follows:

- Customs authorities shall receive, register and verify customs documents right after customs declarants submit such dossiers in accordance with Law on Customs 2014.

- After customs declarants satisfy all requirements for carrying out customs formalities prescribed at Points a and b, Clause 1, Article 21 of Law on Customs 2014, the time limit for customs officials to complete the verify dossiers and conduct physical inspection of goods and vehicle following the procedure below:

+ Complete the verification of dossiers within 2 working hours after customs authorities receive complete customs documents;

+ Complete the physical inspection of goods within 8 working hours after customs declarants fully produce goods to customs authorities. For goods subject to specialized inspection of quality, health, culture, animal quarantine, plant quarantine or food safety in accordance with corresponding regulations of law, the time limit for completion of physical inspection of goods shall be determined from the day on which specialized inspection results are given as prescribed.

For lots of goods in large quantities and of many types or in case the inspection is complicated, heads of customs authorities where customs formalities are carried out shall decide to defer the time limit for physical inspection of goods for within 2 days;

+ The inspection of vehicle must ensure the timely loading and unloading of imported and exported goods, exit and entry of passengers and customs inspection and supervision in accordance with Law on Customs 2014.

- The customs clearance must comply with Article 37 of Law on Customs 2014:

+ Goods shall be cleared from customs formalities after such formalities are completed.

+ In case customs declarants have completed customs formalities, but have not paid or fully paid payable tax amounts within the regulated time limit, their goods may be cleared from customs formalities when they have such payable tax amounts guaranteed by a credit institution or enjoy a tax payment time limit in accordance with the tax law.

+ In case goods owners are fined by customs authorities or competent regulatory bodies for their customs-related administrative violations and their goods are permitted for export or import, such goods may be cleared from customs formalities if the goods owners have paid the fines or have their payable fines guaranteed by a credit institution for implementing the fining decisions.

+ For goods subject to inspection, analysis or assessment to determine whether or not they fully satisfy the export or import requirements, customs authorities shall permit customs clearance only after the goods are determined that to be eligible for export or import on the basis of inspection, analysis or assessment conclusions or inspection exemption notices of specialized inspection agencies in accordance with law.

+ Goods used for urgent requirements; goods exclusively used for security and defense purposes; and diplomatic bags, consular bags and luggage of agencies, organizations or individuals entitled to privileges or immunities shall be cleared from customs formalities under Articles 50 and 57 of Law on Customs 2014.

- Customs authorities shall carry out customs formalities for goods on public holidays and weekends and overtime hours in order to ensure timely loading and unloading of imported and exported goods, exit and entry of passengers and vehicle or at the request of customs declarants and in conformity with practical conditions of customs operating locations in Vietnam.

Quoc Dat

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