Amending a number of regulations on customs procedures stipulated in Decree 08/2015/NĐ-CP

Customs officials of Hanoi Customs Department implemented customs procedure for enterprises. Photo: N.Linh

According to the General Department of Vietnam Customs, through implementation of Decree No. 08/2015/ND-CP on customs procedures, customs inspection, supervision and control and Decree No. 59/2018/ND-CP dated April 20, 2018 amending and supplementing Decree 08/2015/ND-CP, which has contributed to promoting administrative reform, creating a favourable environment for investment and import-export activities, improve efficiency of customs operations and ensure management.

In fact, all customs procedures are automated nationwide with 100% of customs departments and all customs branches.

The automatic cargo clearance system had brought efficiency and practical benefits for import and export businesses. For businesses it has been reducing the time of implementing customs procedures, saving costs, limiting errors in the data entry process and reducing dependence on paper documents the implementation of VNACSS/VCIS system contributed to improving the capacity and efficiency of modern customs management.

However, current customs procedures also have a number of points that are inconsistent with trade agreements and the reality of the management such as the provisions forcing to make declaration through customs brokers for the cases where goods owner is a foreign business entity who is not present in Vietnam. In Clause 1, Article 5 of Decree 08/2015/ND-CP stipulating about customs declarants including: “1. Export and import goods owner. If the owner of the goods is a foreign business entity who is not present in Vietnam, customs procedures must be carried out through a customs brokers”.

Or currently, there is no regulation on customs declarants for goods that are movable assets, goods of persons entitled to immunity, goods temporarily imported and re-export for replacement or repairing of foreign ships and aircraft. In Clause 3, Article 1 of Decree 59/2018/ND-CP amending and supplementing Decree 08/2015/ND-CP stipulated that: “3. the person authorised by the owner of the goods in case the goods are gifts or presents of individuals; luggage sent before or after the trip of people on exit or entry; imported goods for implementing duty-free investment projects”.

Therefore, to facilitate the implementation of customs procedures, in accordance with current reality, it is expected to amend and supplement clauses 1 and 3 of Article 5 as follows:

"1. Owner of import or export goods or a person authorised by the import or export goods owner. In case the foreign trader is not present in Vietnam, the customs declaration shall be made by the representative of the foreign trader in Vietnam named on the Certificate of registration of the export right, the import right or the customs brokers.

3. Persons authorised by goods owners in cases where the goods are personal gifts or presents; personal movable assets; goods of individuals entitled to privileges and immunities; luggage sent before or after the trip of people on exit or entry; goods temporarily imported and re-export to replace or repair foreign ships and aircraft”.

Decree 08/2015/ND-CP does not require that customs declarants must send customs dossiers through the system when implementing customs declaration. Therefore, in the draft decree amends Point b, Clause 4, Article 25 regulating specifically on sending customs dossiers via the system.

The draft stated: “b. sending customs dossiers to customs authority through the customs electronic data processing system;

If documents are included in the set of dossiers as specified in this decree, if it was originals, customs declarants would have to submit them directly or by post; if it was a photo, customs declarant would have to submit the original or photocopy; the submission and presentation of permits and specialised inspection documents for exported, imported or transited goods as specified in this decree should comply with the provisions of specialised law. In the case that the specialised laws did not regulate specifically on submitting the original or photo version, the declarant should submit a photo version and present the original for comparison; if those documents are sent through the national single window portal or online public service portal connected to the customs authority, the customs declarant is not required to submit when implementing customs procedures”.

According to the drafting board, the amendment of regulations as mentioned above ensured the consistency and conformity with actual regulations, the provisions of legal documents; incorporating international commitments, bilateral and multilateral agreements into national law which Vietnam was a member or signatory. Facilitating businesses when implementing unified, transparent and clear customs procedures.

Regulations on customs procedures and other contents in the draft decree are being widely collecting opinions by the General Department of Vietnam Customs.