This is one of the notable contents stipulated in the Draft Decree on customs management for goods imported and exported through e-commerce, which is currently being circulated for public comments online.
Article table of contents
Customs procedures for exported and imported goods traded through e-commerce - Illustrative image
To be specific, according to this Draft Decree, customs procedures for exported and imported goods traded through e-commerce are stipulated as follows:
1. For goods specified in clauses 1 and 2 of Article 20 of this Decree:
- The customs declarant shall declare the customs declaration and submit the dossier specified in clause 1 of Article 12 to the System.
- The System checks the information on the order in the customs declaration against the information on the order that has been sent to the System. If the information matches, the System will automatically issue the customs declaration number, and notify the payable tax amount (if any). If the information does not match, the System will notify the customs declarant.
- The customs duties shall be paid according to the regulations in case the customs declaration includes a tax payment notification. In case the customs declarant opts to pay the tax automatically through the deposit account of the customs authority where the declaration is registered at the State Treasury, the system will automatically deduct the payable tax amount.
- Goods transfer through the supervision area: Goods specified in the customs declaration with an issued number and full tax payment can be transferred through the customs supervision area. Before exiting the customs authority's supervision area, the customs official will inspect the goods via an X-ray scanner. If the scan results do not raise suspicion, the customs official will clear the goods and confirm their eligibility to pass through the customs supervision area. If the scan results raise suspicion, a physical inspection of the goods will be conducted. If the physical inspection results match the declarations, the customs official will clear the goods and confirm their eligibility to pass through the customs supervision area. If non-compliant, violations will be handled according to regulations.
- For goods that cannot be inspected through an X-ray scanner or where the Customs Sub-Department does not have an X-ray scanner, the actual goods inspection shall be decided by the Head of the Customs Sub-Department based on risk management principles.
2. For goods not specified in clauses 1 and 2 of Article 20 of this Decree:
- The customs declarant shall declare the customs declaration and submit the customs dossier as specified in clauses 2 and 3 of Article 12 to the System.
- The System checks the information on the order in the customs declaration against the information on the order that has been sent to the System. If the information matches, the System will issue the customs declaration number simultaneously notifying the customs declarant of the necessary information to proceed with customs procedures: inspection category code, payable tax amount, permits, conditions, specialized inspection results, origin, intellectual property. If the information does not match, the System will notify the customs declarant.
- The customs declarant shall pay duties, apply for permits, conditions, and specialized inspection according to regulations:
+ In case the customs declarant opts to pay the tax through the deposit account of the customs authority at the State Treasury, the System will automatically deduct the payable tax amount.
+ The System will automatically check information on permits, conditions, and specialized inspections if such information has been updated in the System.
- The customs declarant shall present the dossier as specified for the customs authority to proceed with inspection if the customs declaration is classified into red or yellow channel and the dossier has not been entirely submitted to the System; present the goods for inspection if the customs declaration is classified into the red channel.
- The customs authority shall inspect the customs dossier and the actual goods as per regulations.
- Goods transfer through the supervision area: Before exiting the customs authority's supervision area, the customs official will inspect the goods via an X-ray scanner for goods classified into the green and yellow channels. If the scan results do not raise suspicion, the customs official will confirm their eligibility to pass through the customs supervision area. If the scan results raise suspicion, a physical inspection of the goods will be conducted. If the physical inspection results match the declarations, the customs official will confirm the goods' eligibility to pass through the customs supervision area. If non-compliant, violations will be handled according to regulations.
- For goods that cannot be inspected through an X-ray scanner or where the Customs Sub-Department does not have an X-ray scanner, the actual goods inspection shall be decided by the Head of the Customs Sub-Department based on risk management principles.
For further content on this Draft Decree CLICK HERE.
Nguyen Trinh
