What is customs supervision? Regulations on customs supervision in Vietnam

What is customs supervision? Regulations on customs supervision in Vietnam (Internet image)

1. What is customs supervision?

According to Clause 5, Article 4 of the Law on Customs 2014, customs supervision means professional measures applied by customs authorities to ensure the original conditions of goods and law compliance in the preservation, storage, loading, unloading, transportation and use of goods, and in the exit, entry and transit of vehicle currently subject to customs management.

2. Objects, methods and duration of customs supervision

Article 38 of the Law on Customs 2014 stipulates the objects, methods and duration of customs supervision in Vietnam as follows:

2.1 Objects of customs supervision

Objects of customs supervision include goods, vehicle and domestic vehicle which transport goods currently subject to customs supervision.

2.2 Methods of customs supervision

Customs supervision shall be conducted by the following methods:

- Customs sealing;

- Direct supervision by customs officials;

- Use of technical devices and equipment.

According to risk analysis and assessment results and other information relating to objects of customs supervision, customs authorities shall decide appropriate methods of supervision.

When detecting law violation, customs authorities shall conduct physical inspection of goods.

2.3 Duration of customs supervision:

- Imported goods shall be subject to customs supervision from the day on which they arrive at customs operating locations until they are granted clearance, released and brought out of these areas;

- Exported goods exempt from physical inspection shall be subject to customs supervision from the day on which they are granted clearance until they are brought out of customs operating locations. Exported goods subject to physical inspection shall be subject to customs supervision from the day on which the physical inspection starts until the goods are brought out of customs operating locations;

- Goods in transit shall be subject to customs supervision from the day on which they arrive at the first border checkpoint of importation until they are brought out of the last border checkpoint of exportation;

- The duration of customs supervision applied to vehicle must comply with Article 68 of the Law on Customs 2014.

3. Responsibilities of the parties in customs supervision in Vietnam

3.1 Responsibilities of customs authorities in customs supervision

- Apply appropriate methods of supervision which facilitate export, import, exit, entry and transit activities and ensure customs management of goods in accordance with the Law on Customs 2014.

- Use technical devices and equipment ensuring customs supervision in accordance with the Law on Customs 2014.

- Guide and examine customs declarants, port, and depot operation enterprises, export producers and related parties in their observance of regulations on customs supervision.

3.2 Responsibilities of customs declarants and commanders or drivers of vehicle in customs supervision

- Comply with, and create requirements for customs authorities to conduct, customs supervision in accordance with the Law on Customs 2014.

- Preserve the original requirements and customs seals of goods; to transport goods according to routes, itineraries and time accepted by customs authorities. Customs declarants shall take responsibility for the loss, missing or damage of goods in accordance with law.

- Use goods strictly according to the purposes declared to customs authorities.

- Use vehicle meeting the prescribed requirements for customs authorities to apply appropriate methods of customs supervision.

- Produce dossiers and goods to customs authorities for inspection upon request.

- In force majeure events in which the original conditions or customs seals of goods cannot be maintained or goods are not transported according to proper routes, itineraries and time,

+ After taking necessary measures to limit and prevent possible losses, customs authorities shall be immediately informed for handling;

+ If unable to immediately notify the events to customs authorities, the public security agencies, border guards or coast guards shall be informed as appropriate for certification.

3.3 Responsibilities of port and depot enterprises in customs supervision

- Arrange places for installation of technical equipment and facilities serving customs supervision at the request of customs authorities.

- Connect their goods management communication systems with customs authorities’ e-customs clearance systems for managing goods currently subject to customs supervision which are brought in for storage or brought out of the areas of ports, depots.

- Fully comply with regulations on management, statistics and archive of documents, books and data of goods brought in for storage or brought out of the areas of ports, depot, and produce and provide these documents, records and data to customs authorities upon request.

- Provide information to, and cooperate with, customs authorities in monitoring, inspecting and supervising goods brought in, brought out or stored in the areas of ports, depots.

- Preserve, arrange and store goods in their original requirements in the areas of ports, depots to meet supervision and management requirements of customs authorities.

- Permit the transportation of goods in and out of the areas of ports, depot only when customs authorities’ documents are available.

- Comply with competent agencies’ decisions on handling of violating goods.

(Articles 39, 40, 41 of the Law on Customs 2014)

Van Trong

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