What is customs documentation? Time limit for submission of customs documents in Vietnam

What is customs documentation? Time limit for submission of customs documents in Vietnam (Internet image)

1. What are customs documents?

According to Clause 8, Article 4 of the Law on Customs 2014, customs documents include customs declarations and legitimate documents required to be submitted to customs authorities as prescribed in the Law on Customs 2014.

2. Regulations on customs documents in Vietnam

Regulations on customs documents in Vietnam according to Article 24 of the Law on Customs 2014 are as follows:

- A customs document comprises:

+ A customs declaration or documentary evidence in substitution;

+ Relevant documentary evidence.

As the cases maybe, a customs declarant shall submit sale contract, commercial invoice, bill of lading, certificate of origin of goods, import or export permit, notice of specialized inspection results or exemption from specialized inspection, and documentary evidence related to goods as prescribed by corresponding regulations of law.

- Documents in customs documents may be paper or electronic documents. Electronic documents must ensure the integrity and format prescribed in regulations of law on e-transactions.

- Customs documents shall be submitted to customs authorities at their head offices.

In case of application of the national single-window mechanism, specialized regulatory bodies shall send import or export permits and notices of specialized inspection results or exemption from specialized inspection in the electronic form via the integrated communication system.

- The Minister of Finance shall set the customs declaration form, use of customs declarations and documents in substitution of customs declarations, and cases in which relevant documents specified in Clause 1 of Article 24 of the Law on Customs 2014 must be submitted.

3. Time limit for submission of customs documents in Vietnam

Time limit for submission of customs documents under Article 25 of the Law on Customs 2014 is as follows;

- The customs declarations shall be submitted:

+ After goods are transported to places notified by customs declarants and at least 4 hours before the exit of vehicle regarding to exported goods; at least 2 hours before the exit of vehicle regarding exported goods delivered by express delivery services;

+ Before goods arrive at border checkpoints or within 30 days after goods arrive at border checkpoints regarding to imported goods;

+ As prescribed in Clause 2, Article 69 of the Law on Customs 2014.

++ For vehicle in transit, immediately after their arrival at the first entry border checkpoint and before they go through the last border checkpoint for exit;

++ For seagoing vehicle on entry, within 2 hours after the port authorities announce that these vehicle have arrived at the places for pilot embarkation; for seagoing vehicle on exit, within 1 hour before they exit;

++ For air vehicle on exit or entry, immediately after their arrival at the border checkpoint and before carriers stop carrying out formalities for receiving exported goods and passengers on exit;

++ For railway, land and river way vehicle on exit or entry, immediately after their arrival at the fir

- Customs declarations are valid for customs formalities within 15 days from the day on which they are registered.

- The time limit for submission of relevant documents in customs documents:

+ Regarding to e-customs declaration, when customs authorities conduct examination of customs documents and physical inspection of goods, customs declarants shall submit paper documents in customs documents, except documents which are already available in the national single- window communication system;

+ Regarding to paper customs declarations, customs declarants shall submit relevant documents when registering their customs declarations.

4. Verification of customs documents in Vietnam

Verification of customs documents according to Article 32 of the Law on Customs 2014 is stipulated as follows:

When conducting the verification of customs documents, customs authorities shall compare the accuracy and adequacy between the customs declaration statements and their documentary evidence in customs documents, inspect the compliance with policies on goods management and taxes on imported and exported goods and other corresponding regulations of law.

The verification of customs documents shall be conducted through an e-customs data processing system or directly by customs officials.

Quoc Dat

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