Latest customs formalities in Vietnam

Latest customs formalities in Vietnam (Internet image)

1. Regulations on customs brokers in Vietnam

According to Article 20 of the Law on Customs 2014, regulations on customs brokers in Vietnam are as follows:

- Requirements for a customs broker:

+ There is a business registration certificate or an enterprise registration certificate, in which operation of good forwarding or customs brokers is stated;

+ There are employees in charge of customs brokerage services (hereinafter referred to as customs employees);

+ There is information technology infrastructure satisfying the requirements for making e-customs declaration and other requirements as prescribed.

- A customs employee must be a Vietnamese citizen who fully satisfies the following requirements:

+ Obtain at least a collegiate degree in economics, law or technique;

+ Obtain a certificate of training in customs declaration;

+ Obtain customs employee’s code granted by a customs office.

- The General Director of Customs shall decide the recognition, suspension or termination of customs broking; grant of certificates of training in customs declaration; grant and revocation of customs employee’s codes.

- Customs brokers and customs employees shall exercise the rights and perform the obligations of customs declarants as prescribed in Article 18 of the Law on Customs 2014.

- The Minister of Finance shall provide guidance on procedures for recognition and operation of customs brokers; procedures for grant of certificates of training in customs declaration, and grant and revocation of customs employee’s codes.

2. Latest customs formalities in Vietnam

Article 21 of the Law on Customs 2014 stipulates customs formalities in Vietnam as follows:

* While following the customs formalities, a customs declarant shall:

- Declare and submit customs declarations; submit documentary evidence of customs documents prescribed in Article 24 of the Law on Customs 2014;

- Send goods and vehicle to proper places for physical inspection;

- Pay taxes and fulfill other financial obligations in accordance with the laws on taxes, charges and fees and other corresponding regulations of law.

* While conducting customs formalities, customs authorities and customs officials shall:

- Receive and register customs documents;

- Verify customs documents and conduct physical inspection of goods and vehicle;

- Collect taxes and other amounts payable in accordance with the laws on taxes, charges and fees and other corresponding regulations of law;

- Decide grant of customs clearance for goods, release of goods and certification of completion of customs formalities applied to vehicle.

3. Places of customs formalities in Vietnam

Article 22 of the Law on Customs 2014 (amended by Clause 1, Article 24 of the Law on amendments to some articles concerning planning of 37 Laws 2018) stipulates the places of customs formalities in Vietnam as follows:

- Places of customs formalities are places where customs authorities receive, register and verify customs documents and conduct physical inspection of goods and vehicle.

- Places where customs documents are received, registered and examined are head offices of Customs Departments or Customs Sub-Departments.

- Places of physical inspection of goods include:

+ Places of inspection at the land border checkpoints, international railway stations, international civil airports; international post offices; seaports and inland waterway ports where import, export, exit, entry and transit operation are carried out; inland ports of importation or exportation of goods;

+ Head offices of Customs Sub-Departments;

+ Places of centralized inspection under decisions of the General Director of Customs;

+ Places of inspection at facilities or works; places where trade fairs or exhibitions are held;

+ Places of inspection at bonded warehouses, tax suspension warehouses and container freight stations;

+ Places of joint inspection by Vietnam Customs and Customs Service of neighboring countries at the land border checkpoints;

+ Other places decided by the General Director of Customs in case of necessity.

- Competent organizations and individuals shall arrange a place where customs procedures followed and a storage for imports and exports to satisfy requirements for customs inspection and supervision in accordance with the Law on Customs 2014 when they engage in planning, design and construction related to land border checkpoints, international railway stations, international civil airports; seaports and inland waterway terminals where import, export, exit, entry and transit activities are carried out; inland terminals of import or export of goods; economic zones, industrial parks, non-tariff zones and other places where import, export, exit, entry and transit activities are carried out.

To Quoc Trinh

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