Regulations on registration of customs declarations in Vietnam

Regulations on registration of customs declarations in Vietnam (Internet image) 

1. Methods of registration of customs declarations in Vietnam

According to Clause 1, Article 30 of the Law on Customs 2014, the methods of registration of customs declarations are prescribed as follows:

- E-customs declarations shall be electronically registered;

- Paper-customs declarations shall be registered directly with custom offices.

2. Regulations on registration of customs declarations in Vietnam

The registration of customs declarations under Article 19 of Circular 38/2015/TT-BTC (amended Circular 39/2018/TT-BTC) is as follows:

* Location of customs declaration registration in Vietnam

- The customs declaration of exports shall be registered at the Sub-department of Customs in the same administrative division as the headquarter or manufacturing facility of the enterprise, or the Sub-department of Customs in the same administrative division with the place where exports are gathered, or the Sub-department of Customs of the checkpoint of export;

- The declaration of imports shall be registered at the Sub-department of Customs at the checkpoint in charge of the goods storage place or port of destination written on the bill of lading, transport contract, or the Sub-department of Customs outside the checkpoint area in the same administrative division as the enterprise’s headquarter or the place to which goods is delivered;

- Declarations of exports or imports for certain purposes shall be registered at corresponding locations specified in Decree No. 08/2015/ND-CP and Circular 38/2015/TT-BTC.

* Checking conditions for customs declaration registration in Vietnam

The e-customs system will automatically inspect the conditions for customs declaration registration, including:

- The declarant is not suspended from following customs procedures, except for the following cases:

+ Exports are eligible for tax exemption or not subject to tax or eligible for 0% tax;

+ Goods are imported to serve national defense and security or exempt from import duty or exempt from VAT; goods are exported to serve national defense and security;

+ Goods are meant for disaster or epidemic recovery; goods that are emergency assistance, humanitarian aid or grant aid.

- The declarant is not facing the situations mentioned in Clause 1 Article 14 of this Circular;

- Information on the customs declaration is adequate and conformable with instructions of this Circular;

- Information about policies on goods management and taxation applied to exports or imports on the customs declaration.

If all of the aforementioned conditions are fulfilled, the customs authority shall accept the customs declaration and respond to the declarant. If any of the aforementioned conditions is not fulfilled, the customs authority shall reject the customs declaration and provide explanation for the declarant.

In case of a physical customs declaration, the customs official shall inspect fulfillment of the aforementioned conditions and documents of the customs dossier.

* Classification of declarations in Vietnam 

- For electronic declarations:

+ Export and import declarations:

Pursuant to risk classification criteria established by the Minister of Finance, the Director of the General Department of Customs shall classify the declarations and perform one of the following tasks on the e-customs system:

++ Accept information on the declaration (lane 1);

++ Inspect relevant documents of the customs dossier submitted or presented by the declarant or relevant documents on the National Single-window Information Portal (lane 2);

++ Carry out physical inspection of goods based on inspected relevant documents of the customs dossier submitted or presented by the declarant or relevant documents on the National Single-window Information Portal (lane 3);

+ Independent transport declaration:

++ Accept information on the declaration (lane 1);

++ Inspect relevant documents of the customs dossier submitted or presented by the declarant or relevant documents on the National Single-window Information Portal (lane 2).

- Physical declarations and cargo manifest:

Pursuant to the risk classification criteria established by the Minister of Finance, risk analysis result and relevant information about the goods available when the customs declaration is registered, the Director of the Sub-department of Customs where the customs declaration is registered shall classify the declaration or cargo manifest following instructions in Point a of this Clause.

* Time to notify the declaration classification result in Vietnam

Classification of a customs declaration will be notified by the customs authority right after the e-customs system has received and registered information therein.

According to information updated by the time the exports or imports arrive at the border checkpoint, the e-customs system will automatically process and inform the declarant if its classification is changed due to changes in information.

Quoc Dat

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