AEOs are not exempted from submiting documents of customs dossier

VCN – Facing the suggestion of abolishing the requirement of attaching documents in customs dossiers of authorised economic operators (AEOs), the General Department of Vietnam Customs said that AEOs were not exempt from declaration, submiting documents of customs dossier; not exempted from sending documents in customs dossiers via e-customs data system.
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AEO implemented procedures at Saigon port area 1 Customs Branch. Photo: T.Hòa

The enterprises stated that, at Clause 1, Article 18 amending and supplementing the circular 39/2018/TT-BTC requesting enterprise to attach the dossier to the system when implementing customs declaration. Enterprises declared about 11,000 import and export declarations in one month, most were declarations for importing raw materials for production and exporting products, many codes of raw materials with 40,000 to 50,000 codes of imported raw materials so the dossiers usually a lot of many pages.

However, they were AEOs, according to regulations, they should be exempt from checking documents as well as from physical inspection. The request for attaching documents as mentioned above would take lots of time in the implementation of customs declaration and result in extending the clearance time and inappropriate with the priority policy being applied to AEOs. Therefore, the enterprise proposed abolishing this requirement.

Regarding this issue, according to the General Department of Vietnam Customs, at the Clause 1, Article 21 of the Customs Law 2014 stipulates that when carrying out customs procedures, declarants are responsible for declaring and submitting customs declarations; submit or present documents of customs dossiers as prescribed in Article 24 of this Law.

Also in Article 43 of the Customs Law2014 stipulates the “Article 43. Priority regime for enterprises”

1. Exemption from checking relevant documents in customs dossiers, exemption from physical inspection during the implementation of customs procedures, except for cases with signs of violation of law or random inspection for evaluation legal compliance.

2. Allow to carry out customs procedures with incomplete customs declarations or documents replacing for customs declarations. Within 30 days from the date of registration of incomplete customs declarations or from the date of submission of documents to replace customs declarations, declarants must submit complete customs declarations and relevant documents of customs dossiers.

3. To be given priority when carrying out tax procedures for goods in accordance with the provisions of tax law.

The General Department of Vietnam Customs said that, according to the above provisions, the case where the declarants were AEOs when carrying out customs procedures, they were exempt from checking relevant documents under customs dossiers, exempt from physical inspection in the implementation of customs procedures, except for the case that has signs of violation of law or random inspection for evaluation legal compliance. They were not exempt from implementing customs declaration and submiting customs dossiers. The Customs Law also does not stipulate that AEOs are exempt from sending documents under customs dossiers through the e-customs data system. Therefore, when carrying out customs procedures, declarants must declare and submit customs declarations; submit or present documents of customs dossiers as prescribed in law.

The General Department of Vietnam Customs emphasised that the submission of customs dossiers should be complied with Clause 2, Article 3 and Point a, Clause 1, Article 18 of Circular 38/2015/TT-BTC amended and supplemented in Clause 7, Article 1 of the Circular 39/2018/TT-BTC of the Ministry of Finance.

By Đảo Lê/Thanh Thuy

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