Procedures for postponement of customs formalities in Vietnam

Procedures for postponement of customs formalities in Vietnam

Pursuant to the provisions of Article 76 of the Law on Customs 2014, the procedures for postponement of customs formalities for requesters whose inspection and supervision requests are accepted by customs authorities in Vietnam shall be carried out as follows:

- When detecting shipments which show signs of intellectual property right infringement, the customs authority shall postpone customs formalities and promptly notify such in writing to the requester;

- Within 3 working days after receiving the customs authority’s notice, if the requester does not require postponement of customs formalities, the customs authority shall continue carrying out customs formalities under regulations.

In case the requester requires postponement and pays a deposit and submits a document on guarantee as prescribed in Clause 3, Article 74 of the Law on Customs 2014, the customs authority shall decide to postpone customs formalities.

In case intellectual property rights holders make requests for postponement of customs formalities for goods showing signs of intellectual property right infringement but make no written request for customs inspection and supervision, customs authorities shall decide to postpone customs formalities if the requirements prescribed in Clause 3, Article 74 of the Law on Customs 2014 are satisfied.

The time limit for postponement of customs formalities is 10 working days from the day on which the customs authority issues the decision. In case the requester has a plausible reason for postponement, this time limit may be extended but must not exceed 20 working days, provided the requester pays an additional sum of money or submits an additional document on guarantee as prescribed in Clause 3, Article 74 of the Law on Customs 2014.

Upon expiration of the postponement duration as prescribed in Clause 3 of Article 76 of the Law on Customs 2014, if the requester for postponement of customs formalities initiates no civil lawsuit and the customs authority decides not to handle the case according to formalities for handling of administrative violations, the customs authority shall continue carrying out customs formalities for the shipment.

In case the requester for postponement of customs formalities withdraws the request and the customs authority decides not to handle the case according to formalities for handling of administrative violations before the expiration of the temporary suspension duration, the customs authority shall immediately continue carrying out customs formalities for the shipment.

Intellectual property rights holders or legally authorized persons shall pay to goods owners arising expenses for warehousing, loading, unloading and preservation of goods due to wrong requests for postponement of customs formalities.

Customs authorities shall refund security amounts to intellectual property rights holders or legally authorized persons after the latter have fulfilled their obligation to pay arising expenses and damage compensations under decisions of customs authorities or competent agencies.

The time limit for tax payment (if any) is determined from the day on which the customs authority decides to continue carrying out customs formalities for the shipment.

Mai Thanh Loi

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