The Director General of the General Department of Customs of Vietnam issued Decision 2538/QD-TCHQ dated November 1, 2024, on the procedures for customs formalities concerning exported, imported goods; goods transported under customs supervision; exported, imported goods dispatched via express delivery services in cases where the electronic customs data processing system encounters problems.
The procedures for conducting customs formalities of group-2 goods when the electronic customs data processing system malfunctions are as follows:
- Step 1. Receipt, inspection, registration of the declaration
The assigned officer shall receive the customs dossier from the customs declarant as prescribed in Clause 2, Article 10 of Circular 191/2015/TT-BTC, amended and supplemented by Clause 8, Article 2 of Circular 56/2019/TT-BTC. They shall verify the completeness of information on the customs declaration and the detailed list of goods according to Form No. 02 for imports and Form No. 03 for exports issued alongside this procedure presented by the enterprise.
+ In case the customs declarant submits complete information on the customs declaration and the detailed list of goods, the customs authority accepts the registration of the customs declaration and proceeds as follows:
++ Issuing the declaration number: The Customs Sub-department where the declaration is registered opens a register to track the issuance of paper declaration numbers ensuring 14 characters according to the following principles: 98, code of the Customs Sub-department that manages operations (04 characters), year of registration (02 characters), sequential declaration number (06 numeric characters). The declaration number is issued annually, resetting at the beginning of each year (e.g., in 2015, the declaration number starts with 98CCCC.15000001; in 2016, it starts with 98CCCC.16000001; where CCCC is the code of the customs unit conducting the procedure).
++ Record the declaration number, receiving Customs Sub-department code, and registration date on the customs declaration and the detailed list of goods.
++ Sign, seal with the official stamp at the declaration registration section on the customs declaration.
+ In cases where the requirements are not met, the receiving officer clearly states the reasons and proposes to the Head of the Customs Sub-department to refuse the registration of the customs declaration through a Request for Service Note. After being approved by the Head of the Customs Sub-department on the Request for Service Note, the receiving officer returns the dossier along with the Request for Service Note to the customs declarant to inform the reason.
- Step 2. Confirmation of customs clearance on the declaration
All consignments according to the bill of lading declared on the detailed list of goods shall be cleared based on the declaration of the customs declarant. The customs officer signs, annotates the date, and affixes the official seal on the "confirmation of customs clearance" on the customs declaration and verifies that the goods meet the conditions for passing through the supervision area on the detailed list of goods, then transfers 02 customs declarations along with the detailed list of goods to the customs supervision department officer.
Decision 2538/QD-TCHQ dated November 1, 2024, takes effect in the event of a malfunction of the electronic customs data processing system as announced by the General Department of Customs. When the electronic customs data processing system resumes operation, the General Department of Customs will announce the cessation of the implementation of Decision 2538/QD-TCHQ dated November 1, 2024.
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