Customs procedures for imported goods as aid for COVID-19 prevention and control

The Ministry of Finance has just issued Circular 121/2021/TT-BTC stipulating customs procedures for goods imported to serve the prevention and control of the COVID-19 epidemic, submitting documents in customs dossiers and inspecting them. Actual inspection of imported and exported goods in the context of the COVID-19 epidemic.

Customs procedures for imported goods as aid for COVID-19 prevention and control

Customs procedures for imported goods as aid for COVID-19 prevention and control (Illustration image)

Accordingly, in Article 3 of Circular 121/2021 stipulating customs procedures for imported aid, gifts and gifts for the prevention and control of COVID-19 shall comply with the provisions of Article 50 of the Law on Customs. authorities and Clause 7, Article 26 of Decree 08/2015/ND-CP .

Documents in customs dossiers:

(1) Incomplete customs declaration for imported goods;

(2) Written certification of a competent state agency:

+ For goods imported as aid from foreign donors: The approval decision or written consent to receive aid goods from foreign donors to serve the COVID-19 epidemic prevention and control of the competent authority. authorization.

+ For goods as gifts and gifts from abroad: Written agreement on donation or donation from foreign organizations and individuals to Vietnamese organizations and individuals to serve the prevention and control of COVID-19 epidemic or a written consent from a competent authority on the receipt of gifts or donations from Vietnamese organizations and individuals to serve the prevention and control of the COVID-19 pandemic.

+ For goods imported by Vietnamese organizations or individuals to support, support, sponsor, donate or donate to serve the prevention and control of the COVID-19 epidemic: The Prime Minister's written approval for receipt of goods The Government, the Ministry of Health or the People's Committees of the provinces and cities, the Vietnam Fatherland Front Committees of the provinces and cities.

The above documents must be submitted in the form of originals or copies, scanned copies certified by the digital signature of the customs declarant.

(3) Import license, for goods on the List that require an import permit;

(4) Notice of inspection domain or notice of inspection results by a specialized inspection agency, for goods on the list of goods subject to specialized inspection;

(5) A declaration of aid certified by the Finance agency for goods aided to Vietnam by foreign organizations or individuals in accordance with the law on management and use of non-refundable aid. again;

(6) Other relevant documents in the customs dossier for imported goods as prescribed in Clause 5, Article 1 of Circular 39/2018/TT-BTC.

Time limit for submission of documents in customs dossiers

The customs declarant must submit documents (2) at the time of registration of the incomplete import customs declaration.

The customs declarant may delay submitting the documents at (3), (4), (5), (6) within 30 days from the date of registration of the incomplete customs declaration for imported goods, along with the complete customs declaration.

Responsibilities of the customs declarant

- Declare and submit incomplete customs declarations according to the provisions of Article 50 of the Customs Law , Clause 7, Article 26 of Decree 08/2015/ND-CP and submit the documents in the customs dossier set within the prescribed time limit. determined.

- Declare information to request late submission of documents at (3), (4), (5), (6) (except for medical equipment without free-sale registration number imported to serve epidemic prevention and control). COVID-19 for aid purposes specified in Clause 1, Article 11 of Circular 13/2021/TT-BYT ) in the box “Notes” on the electronic customs declaration according to form No. 01 Appendix I Circular 39/ 2018/TT-BTC ;

Customs inspection and supervision; export tax, import tax and tax administration for exported and imported goods or in the box “Other notes” on the customs declaration in the case of customs declaration on the paper declaration form HQ/2015/ NK Appendix IV issued together with Circular 38/2015/TT-BTC .

Past the time limit of 30 days from the date of registration of incomplete declarations for imported goods, if additional documents in the customs dossiers have not been submitted to the customs authority, the customs declarant will be handled for violations according to regulations. regulations of law on customs, law on tax.

When submitting the complete customs declaration and documents in the customs dossier set according to Point b, Clause 3, Article 3 of Circular 121/2021/TT-BTC , in case the customs declarant or the Sub-department of Customs is located in the In the area of ​​distance, isolation, or blockade according to the notice of the competent authority, the customs declarant cannot submit the documents on time, then:

Within 05 working days after the expiration of the period of isolation, isolation or blockade as notified by the competent authority, the customs declarant must submit the unsubmitted documents to the customs authority, enclosed with 01 Take a copy of a written notice of a competent authority about the application of distance, isolation or blockade measures, certified by the digital signature of the customs declarant.

Note: If the documents have been issued on the National Single Window Portal, the customs declarant does not have to submit the paper copies to the customs office.

Circular 121/2021/TT-BTC takes effect from December 24, 2021.

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