Regulations on customs electronic data processing system in Vietnam

Regulations on customs electronic data processing system in Vietnam (Internet image)

Regarding this issue, LawNet would like to answer as follows:

1. Regulations on customs electronic data processing system (e-customs system) in Vietnam

The customs electronic data processing system in Vietnam according to Article 6 of Circular 38/2015/TT-BTC is as follows:

- Customs authorities are responsible for development, management, operation, and use of the e-customs system.

- Other organizations and individuals, within the area of their competence, are responsible for providing, exchanging information about export and import of goods with customs authorities according to applicable regulations of law.

- The following entities are permitted to access and exchange information with the e-customs system:

+ Customs officials;

+ Customs declarants;

+ Providers of value added services recognized by customs authorities;

+ Regulatory agencies related to licensing, line management of exports or imports; issuance of Certificates of origin (CO);

+ The agencies that monitor tax administration and price management of exports or imports;

+ Credit institutions that have entered into agreements on collection, payment of taxes, charges, and other state budget revenues related to export and import with the General Department of Customs; credit institutions or organizations operating under the Law on credit institutions that provide guarantee for declarants’ tax payment;

+ The warehousing service provider;

+ Other organizations and individuals prescribed by the General Department of Customs.

- Provision of accounts to assess the e-customs system:

+ The entities prescribed in Clause 3 of Article 6 of Circular 38/2015/TT-BTC shall be provided with accounts to access the e-customs system as prescribed by customs authorities;

+ The access to the e-customs system must ensure State secrets and confidentiality of information of the persons who follow customs procedures as prescribed by law.

- Any entity that makes customs declarations via the e-customs system must satisfy the following conditions:

+ The entity has registered for connection with the e-customs system to be provided with an account and information for connection. Any change or cancellation of the registration information must be promptly notified to the customs authority.

The registration, change or cancellation of registration information shall follow the instructions in Appendix I enclosed with Circular 38/2015/TT-BTC.

Appendix I

+ The entity has adequate technical infrastructure for electronic transaction, ensure the transmission, receipt, storage of information when accessing and exchanging information with the e-customs system;

Uses electronic customs declaration software that is provided by the customs authority (if any) or inspected and certified suitable with requirements of customs authority and compatible with the e-customs system by the General Department of Customs.

The General Department of Customs shall issue Decisions to recognize electronic customs declaration software and post them on the website of customs authorities.

2. Use of digital signatures during electronic customs procedures in Vietnam

Article 5 of Circular 38/2015/TT-BTC stipulates the use of digital signatures during electronic customs procedures in Vietnam as follows:

- Digital signatures used during electronic customs procedures must satisfy the following conditions:

+ The digital signature is corresponding with the digital certificate provided by a recognized public or foreign provider of digital signature authentication services as prescribed in Decree 170/2013/ND-CP;

+ The provider of digital signature authentication services prescribed in Point a Clause 1 of Article 5 of Circular 38/2015/TT-BTC must be on the list of providers of digital signature authentication services that are certified to compatible with the e-customs system and posted on www.customs.gov.vn.

- Before a digital signature is used for electronic customs procedures, the declarant must register it with the customs authority.

In case the declarant follows electronic customs procedures via a customs brokerage agent or entrusts the export/import, the customs brokerage agent or the trustee must use the account and digital signature of the customs brokerage agent or the trustee.

- The declarant must register changes of information about the digital signature with the customs authority if the registered information is changed, the digital certificate is renewed, the key is changed, or the digital certificate is suspended.

- The registration, change or cancellation of information about the digital signature registered with the customs authority shall follow the instructions in Appendix I enclosed with Circular 38/2015/TT-BTC.

Appendix I

- The registered digital signature of the declarant shall be used when following electronic customs procedures nationwide.

Le Truong Quoc Dat

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