LawNet would like to provide Customers and Members with 25 notable administrative reform changes mentioned in Decree No. 59/2018/NĐ-CP of Vietnam’s Government on amendments to some Articles of Decree No. 08/2015/ND-CP on customs procedures, examination, supervision and control procedures.
Article table of contents
1. Specifying venues for completing customs procedures for goods shipped through postal service or express delivery services
To be specific:
- Imported or exported goods shall be completed customs procedures at the Customs Sub-department within the venues where inspection and supervision for goods shipped through postal service or express delivery services are carried out;
- For the in-transit goods shipped through postal service or express delivery services, the venues for completing customs procedures are at the customs office at the first import border gate and the last export border gate;
- As for the goods temporarily imported through postal service or express delivery services, the venues for completing customs procedures for them are those specified by regulations of relevant laws.
2. Supplementing customs declarant
According to Decree No. 59/2018/NĐ-CP of Vietnam’s Government, there are 02 new customs declarants, including: the person authorized by the consignor for completing customs procedures for cargos which are imported for executing an investment project exempted from tax and the person in charge of rendering the in-transit cargo services.
3. Items on the outbound, inbound and in-transit vehicles are not required to follow customs procedures
However, these entities are still subject to customs inspection and supervision.
4. Priority-given enterprises shall be exempted from inspection after completing customs clearance at the customs authorities’ offices
The submission of dossiers for application of priority regime shall be carried out at the General Department of Customs.
5. Order of application of the customs valuation method for exported goods
- Customs value of exported goods is determined according to the following methods:
+ The selling price calculated at the customs port of exit;
+ The selling price of the identical or similar exported goods is contained in the value database;
+ The selling price of identical or similar exported goods, which are sold in the market of Vietnam;
+ The selling price of the exported goods, which are collected, aggregated and classified by the customs authority.
6. The ports of exit are locations where goods are loaded onto transportation means specified in the customs declaration
As for the air and sea transportation modes, the ports of exit are locations where goods are loaded onto transportation means, which are specified in the customs declaration.
As for the land and inland waterway transportation, the ports of exit are locations where goods are transported out of Vietnam as specified in the sales contract or other relevant documents.
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7. Additional declaration within 5 days if the customs authority rejects the customs value
This is one of the basic supplements to customs inspection and valuation.
8. Time limit for submission of full application documents for requesting pre-determination of code, origin and customs value is within at least 60 days before exporting or importing the cargos
9. A permit to export and import commodities must be obtained before submitting the customs declaration
In case where the declarant must obtain a permit to export and import commodities, he/she must receive the aforesaid permit before submitting the customs declaration and must provide sufficient information regarding the permit.
10. Customs release shall be carried out in case of rejected customs value
In case the import and export goods have their customs value rejected, if the customs declarant has fully paid the tax amount or is guaranteed by a credit institution for tax payment, the goods will be released.
11. Before taking the samples, the customs declarant shall notify the customs authority and specialized inspection authority
Before taking the samples, the customs declarant shall notify the customs authority and specialized inspection authority about the time and place for taking the aforesaid samples through the National single-window portal or the Customs electronic data processing system.
During the taking samples process, the representative of the customs declarant shall be present at the venue. The samples shall be sealed. And the specialized inspection authority shall make a record on such activity with confirmation from the customs declarant and the aforesaid authority.
12. Examination shall be applicable to organizations and individuals who import the commodities for manufacturing exported products
Moreover, inspection shall be applicable to the following:
- Organizations or individuals who change their address, scale, and manufacturing capability without notifying customs authority;
- Organizations and individuals who import commodities for manufacturing products for foreign businesses but hire other manufacturing organizations and individuals to do the entire job specified in the contract;
- Organizations and individuals that store raw materials, imported items and exported commodities in different places aside from the places that they declare to the customs authority.
13. Specifying places to carry out customs procedures for goods in transit
The customs procedures for in-transit cargos shall be carried out at the customs office located at the first port of entry and the last port of exit, except some cases where the in-transit cargos are packed in one container or in carriages where imported and exported cargos are packed together with imported and exported cargos transported through postal or express delivery services.
14. Supplementing a manifest of in-transit cargos to customs documents
15. The customs declarant shall submit 01 original of application document in case where the in-transit cargos go through the process of transloading, warehousing, deconsolidation, etc.
In case where the in-transit cargos go through the process of transloading, warehousing, deconsolidation, changing of transportation models or means of transport, or packing in one container, the customs declarant shall submit 01 original of application to the Customs sub-department to carry out the aforesaid process.
Transloading, warehousing, deconsolidation, packing in one container, etc. shall be carried out at the ports of entry, ports of exit, bonded warehouses, container freight stations (CFS), venues for completing customs procedures at the inland ports of entry or exit (depot), inspection and supervision areas for cargos shipped through postal service or express delivery services.
16. Requirements for in-transit cargos to be packed together in one container with exported cargoes
In-transit cargos packed together in one container, or in carriages carrying exported cargos shall satisfy the following requirements:
- Each commodity shall be packed separately;
- In-transit commodities shall belong to the cases where they do not need a transit permit as required by the laws or shall not be wine, beer or cigarettes;
- To be imported cargoes which are packed into one container, in-transit cargoes carried in carriages and deconsolidated at the venues (except port of entry) do not appear on the list of imported cargos required to follow customs procedures at the port of entry;
- Exported cargos which are packed together in one container, cargos and in-transit cargos carried in carriages, exported cargos shipped through postal service or express delivery services and packed together with in-transit cargos shall together go through the same port of exit; the aforesaid port of exit shall be international port of exit according to the current regulations
- Containers, carriages and equipment used for containing cargos that are shipped through postal service or express delivery services shall satisfy the customs sealing requirements.
17. The duration of warehousing transshipped cargos shall be no longer than 30 days
This duration shall be determined from the date on which the declarant completes the customs procedures at the port of entry. In case where the cargos while being warehoused at Vietnam are taken for transshipment and later become damaged, if they require more time to be fixed, then the transshipment deadline shall be extended to correspond with the time required for carrying out the fixing activity.
18. The location for transshipment shall be notified to Customs sub-department to carry out customs supervision
The responsibility for notification belongs to the seaport operation enterprise. At least 5 days before the first day carrying out the transshipment, the seaport operation enterprise shall notify the Customs sub-department in writing about the location for transshipment so the aforesaid department can carry out customs supervision.
19. Supplementing subject to be determined as an equipment used for containing cargos according to the temporary importation – temporary exportation rotation method
According to Decree No. 59/2018/NĐ-CP of Vietnam’s Government, the subject supplemented is gas and liquid storage equipment (tanks), which have strong and stable structure, used for containing and transporting gas and have numerical symbols printed on the surface, also carried by trucks.
20. Temporarily imported – re-exported, temporarily exported – re-imported commodities used for work activities
Venue for completing the customs procedures shall be at the Customs Sub-department at the checkpoint, or at the Express delivery customs sub-department.
21. Supplementing venue for completing the customs procedures for temporarily imported – re-exported, temporarily exported – re-imported commodities used for special cases
In addition to the Customs Sub-Department at the border gate, the implementation of customs procedures is also carried out at the Express Delivery Customs Sub-Departments for goods temporarily imported for re-export, temporarily exported for re-import used for warranty, repair and replacement; to serve the job for a certain period of time; to attend trade fairs.
22. Regulating customs procedures for other temporarily imported – re-exported, temporarily exported – re-imported commodities
Venue for completing the customs procedures shall be at the Customs Sub-department located at the checkpoint, or at the Customs Sub-department within the area where the manufacturing facilities and projects are located.
The deadline for applying a temporary rotation method shall be agreed under the contract between a merchant and his/her partner, and registered with the customs authority.
23. The luggage of the inbound person with a value of no more than VND 20 million is not required an import permit
The luggage of the inbound person which has total customs value exceeds the duty-free limit and which appears in the list of commodities that require an import permit or commodities that are subject to specialized inspection according to the laws, if its total customs value does not exceed 20 millions Vietnam-dong or if it is a completed product that has the total customs value exceeds 20 millions Vietnam-dong, then it does not require an import permit or a written announcement of the result of the specialized inspection in order to be imported.
24. Customs documents for the cars designed with right-handed drive system
Customs documents include: The original of the written permit granted by the Ministry of Transport; the original of vehicle registration certificate; the original of the customs declaration of temporarily imported – re-exported road transport.
25. Specifying customs procedures for outgoing and incoming cars and motorbikes
Print out the customs declaration of temporarily imported – re-exported vehicles or the declaration of temporarily exported—re-imported vehicles from the system when the application is sufficient and valid. Append the customs authority’s seal and the "VIETNAM CUSTOMS" seal promulgated by the Director of the General Department of Customs on the declaration; give the aforesaid declaration to the customs declarant to complete the customs procedures for re-imported or re-exported vehicles; and keep the aforesaid declaration.
Provide free customs declaration of means of transport for the declarant when the management software does not work; and provide guidance on declaring information for the declarant.
Decree No. 59/2018/NĐ-CP of Vietnam’s Government officially takes effect from June 05, 2018, replacing Decree No. 08/2015/NĐ-CP.
- Key word:
- Decree No. 59/2018/NĐ-CP
- Customs procedures
