Who are customs declarants? Rights and obligations of customs declarants in Vietnam

Who are customs declarants?

Pursuant to the provisions of Article 5 of Decree 08/2015/ND-CP and Article 1 of Decree 59/2018/ND-CP, customs declarant includes:

- The consignor of an export or import cargo. If a consignor of a good is a foreign merchant who is not currently staying in Vietnam, the customs procedure shall be carried out with the help of customs brokerage agents.

- The owner or operator of an outgoing, incoming and in-transit transport, or the person authorized by the owner of an outgoing, incoming and in-transit transport.

- The person authorized by the consignor for completing customs procedures for goods which are gifts from individuals; for the luggage which is shipped before or after the trip of the inbound or outbound persons; for cargos which are imported for executing an investment project exempted from tax.

- The person in charge of rendering the in-transit cargo services.

- Customs brokerage agent.

- International postal, express mail service providers, unless otherwise required by the cargo owner.

Who are customs declarants? Rights and obligations of customs declarants in Vietnam (Internet image)

Rights and obligations of customs declarants in Vietnam

(1) A customs declarant shall have rights to:

- Be provided by customs authorities with information about customs declaration for goods, vehicle, guidance on carrying out customs formalities, and laws on customs;

- Request customs authorities to predetermine HS codes, origin and customs value of goods when providing sufficient and accurate information to customs authorities;

- Preview goods, take samples of the goods under the supervision of customs officials before making customs declaration in order to ensure accurate customs declaration;

- Request customs authorities to re-verify goods if they disagree with customs authorities’ decisions provided that such goods have not been granted clearance;

- Use customs documents for customs clearance or good transportation or following related formalities at other competent agencies in accordance with law;

- Make complaints and denunciations about illegal acts against customs authorities and customs officials;

- Claim compensation for damage caused by customs authorities and customs officials in accordance with the law on State compensation liability.

(2) Customs declarants who are owners of goods or vehicle shall have obligations to:

- Make customs declarations and follow customs formalities in accordance with the Customs Law 2014;

- Provide sufficient and accurate information in order for customs authorities to predetermine HS codes, origin and customs value of goods;

- Take legal responsibility for the authenticity of statement declared and documentary evidence submitted; information consistency between dossiers kept at enterprises and dossiers kept at customs authorities;

- Follow decisions and requests of customs authorities and customs officials during conducting customs formalities, inspection and supervision of goods and vehicle;

- Keep customs documents records of goods which are granted clearance within 05 years from the day on which the declaration of such goods is register, unless otherwise provided by law;

Keep accounting books and documentary evidence and other documents related to imported and exported goods which are granted clearance for a time limit in accordance with law; submit related dossiers, information and documents for verification at the request of customs authorities as prescribed in Articles 32, 79 and 80 of the Customs Law 2014;

- Dispose manpower and equipment to perform relevant jobs in order for the customs officials verify goods and vehicle;

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

(1) Customs declarants who are customs brokers or other persons authorized by owners of goods and vehicle shall comply with obligations prescribed in Points a, b, c, d, e and g, Clause 2 of Article 18 of the Customs Law 2014 within the scope of authorization. Customs declarants who are vehicle operators shall comply with obligations prescribed at Points a, c, d, e and g, Clause 2 of Article 18 of the Customs Law 2014.

Pursuant to: Article 18 of the Customs Law 2014.

Mai Thanh Loi

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