Instructions on customs formalities for goods sent via express delivery service in Vietnam

Instructions on customs formalities for goods sent via express delivery service in Vietnam
Trần Thanh Rin

What are the instructions on customs formalities for goods sent via express delivery service in Vietnam? – Khanh Huyen (Da Nang)

Instructions on customs formalities for goods sent via express delivery service in Vietnam

Instructions on customs formalities for goods sent via express delivery service in Vietnam (Internet image)

Regarding this issue, LawNet would like to answer as follows:

On November 24, 2023, the General Department of Customs issued Official Dispatch 6110/TCHQ-GSQL implementing customs formalities for goods sent via express delivery service.

Instructions on customs formalities for goods sent via express delivery service in Vietnam

The General Department of Customs requires the Customs Departments of provinces and cities to carry out customs formalities for group 2 export and import goods sent via international express delivery service as follows:

(1) For goods sent via international express delivery services transported by air or sea, the Customs Department of provinces and cities and express delivery businesses carry out customs formalities on the VNACCS/VCIS system under the current regulations.

(2) For goods sent via international express delivery services transported by road, the Customs Department of provinces and cities and express delivery businesses carry out customs formalities as follows:

- Enterprises carry out paper customs formalities according to the provisions of Clause 6 and Clause 8 of Article 2 of Circular 56/2019/TT-BTC.

- Provincial and city Customs Departments shall comply with the provisions of Clause 2, Article 10 of Circular 191/2015/TT-BTC, amended and supplemented in Clause 8, Article 2 of Circular 56/2019/TT-BTC, and regulations in Article 45 to Article 51 of customs formalities for export and import goods issued together with Decision 1966/QD-TCHQ in 2015. In addition, note some of the following contents:

+ Declare a detailed list of goods:

(i) For goods with a paper declaration at the import border gate: Make a detailed declaration of goods in an Excel file (xlsx) according to the form Appendix I (imported goods) or Appendix II (exported goods) issued with this official dispatch.

Use the HYS service to attach a detailed list of goods to the VNACCS/VCIS system, and use the HYS attachment receipt number to fill in the paper declaration.

(ii) In the event that the customs declarant declares an independent transport declaration from the import border gate to the gathering place, centralized inspection and supervision for postal and express goods are then declared in a separate manner into a goods declaration for group 2 goods and a separate goods declaration for other goods.

For group 2 goods, the customs declarant declares the Goods List in the form of an Excel file (xlsx) according to the form Appendix I (imported goods) or Appendix II (export goods) issued with this official dispatch and uses the attached HYS service on the System. Customs declarants can use the HYS attachment receipt number that has attached the independent shipping declaration to declare on the paper declaration.

+ Declare customs declaration:

(i) The customs declarant shall make a customs declaration according to form HQ/2015/XK or form HQ/2015/NK issued with Circular 38/2015/TT-BTC. How to declare information criteria on the declaration follows the instructions in Part III, Appendix II, List 2 issued with Circular 56/2019/TT-BTC.

(ii) Declare the number of receipts of the attached file HYS (Detailed List of Goods) at the target "Other Records" on the paper customs declaration according to the principle: #&number of receipts of attachment HYS&#.

(iii) The customs declarant submits to the customs authority 02 copies of the declaration according to Form HQ/2015/XK or Form HQ/2015/NK (do not submit a detailed declaration of goods).

+ Receive and process paper declarations:

(i) Customs officers receive and check the completeness of information on the customs declaration presented by the enterprise and the detailed list of goods on the System.

(ii) Issuing declaration numbers when the declarant has fully declared information as prescribed in Article 46 of the Procedure issued with Decision 1966/QD-TCHQ in 2015.

(iii) Customs officers update declaration information into the System (except for information on the Detailed List of Goods).

(iv) Apply the civil servant's stamp in the "customs clearance confirmation" box and transfer 02 declarations to the Customs officer of the supervision department. All shipments according to the bill of lading declared on the Detailed List of Goods are cleared through customs according to the declaration of the customs declarant.

+ When bringing goods through the monitoring area

(i) The Customs Branch arranges officers to exploit information on online public services or the VNACCS/VCIS system to analyze and assess risks.

(ii) Assign the Director of the Sub-Department to randomly select a number of shipments to physically inspect the goods; the inspection rate shall not exceed 0.2% of the total number of shipments/bill of lading included in the detailed List attached to the paper declaration. Notify customs declarants of the list of shipments subject to physical inspection according to Appendix III issued with the official dispatch.

(iii) Carry out screening of all group 2 goods before being sent through the monitoring area, except for goods subject to physical inspection.

(iv) For shipments without suspicion, let the goods pass through the monitoring area. At the same time, sign and stamp the confirmation box of the customs supervisor on the 02 declarations. In the confirmation box of the Supervising Customs on the customs declaration, clearly state the number of shipments in the declaration that are not allowed to go through the supervision area, sign and stamp the official on 02 declarations, and assign the enterprise to keep 01 copy, the customs authority to keep 01 copy (attached to Appendix III).

(v) For goods subject to inspection according to Appendix III: After directly inspecting the goods, if appropriate, declare them in the comments section of the customs authority, write "in accordance with declaration" and sign and stamp the civil servant (No. 8) on the form in Appendix III.

In case there are goods that do not conform to the declaration, clearly state the number of bills of lading containing goods that do not conform to the declaration in the notes box (No. 5) and in the comments section of the customs authority (No. 6), clearly state the number of bills of lading that do not comply with the declaration on Form Appendix III, and handle violations according to regulations.

- When implementing paper customs formalities for group 2 goods, Customs Departments of provinces and cities need to prioritize the arrangement of officers and civil servants to ensure the speed of customs clearance of goods to avoid congestion at import border gates and centralized gathering, inspection, and supervision locations for postal and express delivery goods.

- Focal point to support system and operational problems:

+ Problems related to declaring group 2 paper customs declarations: Nguyen Thu Huyen - Department of Customs Management Supervision, phone number: 0983218689.

+ Problems related to information transmission and data storage on the system: Pham Thanh Trung - Department of Information Technology and Customs Statistics, phone number: 0915505055.

More details can be found in Official Dispatch 6110/TCHQ-GSQL, dated November 24, 2023.

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