Regulations on customs clearance for goods upon having completed customs formalities in Vietnam

Regulations on customs clearance for goods upon having completed customs formalities in Vietnam (Internet image)

Regarding this issue, LawNet responded as follows:

1. Regulations on customs clearance for goods upon having completed customs formalities in Vietnam

Regulations on customs clearance for goods upon having completed customs formalities in Vietnam according to Article 37 of the Customs Law 2014 are as follows:

- Goods shall be cleared from customs formalities after such formalities are completed.

- In case customs declarants have completed customs formalities, but have not paid or fully paid payable tax amounts within the regulated time limit, their goods may be cleared from customs formalities when they have such payable tax amounts guaranteed by a credit institution or enjoy a tax payment time limit in accordance with the tax law.

- In case goods owners are fined by customs authorities or competent regulatory bodies for their customs-related administrative violations and their goods are permitted for export or import, such goods may be cleared from customs formalities if the goods owners have paid the fines or have their payable fines guaranteed by a credit institution for implementing the fining decisions.

- For goods subject to inspection, analysis or assessment to determine whether or not they fully satisfy the export or import requirements:

Customs authorities shall permit customs clearance only after the goods are determined that to be eligible for export or import on the basis of inspection, analysis or assessment conclusions or inspection exemption notices of specialized inspection agencies in accordance with law.

- Goods used for urgent requirements; goods exclusively used for security and defense purposes; and diplomatic bags, consular bags and luggage of agencies, organizations or individuals entitled to privileges or immunities shall be cleared from customs formalities under Articles 50 and 57 of of the Customs Law 2014.

2. Regulations on post-customs clearance inspection in Vietnam

Regulations on post-customs clearance inspection in Vietnam under Article 77  of the Customs Law 2014 are as follows:

- Post-customs clearance inspection means inspection carried out by customs authorities of customs documents, accounting books and documents and goods-related documents and data;

And a physical inspection of goods where necessary and requirements which are required to meet after such goods are granted clearance.

Post-customs clearance inspection aims to assess the accuracy and truthfulness of documents and dossiers that are declared, submitted and produced by customs declarants to customs authorities;

And observance by customs declarants of the law on customs and other laws related to the management of imported and exported goods.

- Post-customs clearance inspection shall be caưied out at customs authorities or premises of customs declarants.

Premises of customs declarants include their head offices, branches, stores and goods production and preservation establishments.

- The time limit for post-customs clearance inspection is 5 years from the day on which of customs declaration registration.

3. Post-customs clearance inspection at customs authorities in Vietnam

 Post-customs clearance inspection at customs authorities according to Article 79 of the Customs Law 2014 is as follows:

- Directors of Customs Departments or heads of Customs Sub-Departments shall issue decisions on post-customs clearance inspection, request customs declarants to provide commercial invoices, bills of lading, goods purchase and sale contracts, certificates of origin of goods, payment documents, dossiers and technical documents of goods related to dossiers under inspection and explain relevant contents.

The inspection duration is determined in the inspection decision provided that it is not more than 5 working days.

- A decision on post-customs clearance inspection must be sent to the customs declarant within 3 working days from the day on which of it is signed and at least 5 working days before the inspection is conducted.

The customs declarant shall explain and provide documents and documentary evidence related to the dossier under inspection at the request of the customs authority.

In the course of inspection, the customs declarant may explain and additionally provide customs document-related information and documents.

- The handling of inspection results is regulated as follows:

+ If provided information and documentary evidence and explained statements prove that customs declaration contents are correct, the customs document is accepted;

+ If nothing proves that customs declaration contents are correct or the customs declarant fails to provide documents and documents and give explanations according to inspection requirements, the customs authority shall decide on handling in accordance with the laws on taxes and on handling of administrative violations.

- Within 5 working days after an inspection is completed, the inspection decision issuer shall sign and send the notice of inspection results to the customs declarant.

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