An Giang Customs focuses on facilitating and controlling specialized exports

An Giang Customs inspected imported paddy. Photo: T.H

Removing difficulties for imported sand

At the beginning of 2024, when Circular 04/2023/TT-BXD dated June 30, 2023 of the Ministry of Construction on promulgating national technical regulations on products and goods of building materials took effect (refer as Circular 04), many enterprises facing difficulties in the procedure of registering to check the quality of imported sand. It led to goods congestion at the border gate. Leader of An Giang Customs Department quickly took action to remove obstacles for businesses.

According to Mr. Luu Tuan Binh, Deputy Director of An Giang Customs Branch, the list of products and goods of building materials which is mentioned in Circular 04 stipulated that natural sand items used for concrete and mortar (HS code 2505.10 .00) is subject to quality inspection of imported goods. However, through reviewing the List of Vietnam's export and import goods issued with Circular No. 31/2022/TT-BTC dated June 8, 2022 of the Ministry of Finance, there are only two types of imported sand: one is “silicon oxide sand and quartz sand” HS code 2505.10.00, the other is “other” HS code 2505.90.00. Thus, with the same code 2505.10.00, the product names on Circular 04 and Vietnam's List of Exported and Imported Goods are not consistent with each other.

In fact, before January 5, 2024, when businesses importing Cambodian natural river sand completing procedures declared code 2505.90.00, the Department of Construction of An Giang province also agreed with this code and registered State inspection of the quality of imported goods. However, on January 9, 2024, the Department of Construction of An Giang province sent an official dispatch to the An Giang Customs Department informing that customs declarations of imported sand with HS code 2505.90.00 are not subject to state inspection of quality under QCVN 16:2023/BXD and refuse to accept registration for state inspection of imported goods quality.

Due to waiting for the Department of Construction of An Giang province to have an opinion, a large number of vehicles transporting Cambodian natural river sand gathered at the border gate from January 5, 2024 to January 10, 2024. Vinh Xuong Border Gate Customs Branch guided and explained to businesses about this, but businesses worried that without quality inspection, it would be difficult to sell to construction projects (because when buying, businesses are required to provide product quality certification).

From the above situation, An Giang Customs Department considered the tax and identified that both types of sand (HS code 2505.10.00 and 2505.90.00) have an import tax rate of 0% and VAT of 10%. The only difference is whether it must be subjected to quality inspection or not (silicon oxide sand and quartz sand with HS code 2505.10.00 must be subjected to quality inspection; other types of sand with HS code 2505.90.00 are not subject to quality inspection following the Circular 04).

Therefore, the leaders of An Giang Customs Department agreed to direct Vinh Xuong International Border Gate Customs Branch to carry out procedures to import natural river sand for businesses depending on whether the business declares code 2505.10.00 or code 2505.90.00 to remove congestion of vehicles and goods at the border gate and avoid causing damage to businesses, so all goods were cleared immediately.

Identify key product groups

An Giang Customs Department has had solutions to both proactively remove obstacles and facilitate trade, while strictly controlling these items.

According to the assessment of An Giang Customs Department, the situation of smuggling activities, trade fraud, and illegal transportation of goods across the border in recent times has occurred in small quantities. The most prominent items are tobacco, cosmetics, granulated sugar and gold. During the Lunar New Year, the situation of smuggling and illegal transportation of goods across the border tended to become more complicated. To effectively prevent violations of customs laws, An Giang Customs Department implemented many plans, with specific solutions and coordinated with competent forces inside and outside the industry. In 2023, the unit discovered and seized 36 cases, with the value of evidence being VND224,509 million; coordinated with competent forces to arrest 67 violations, worth nearly VND14 billion.

At the conference to deploy the unit's tasks in 2024, Deputy Director General of Vietnam Customs Nguyen Van Tho suggested that An Giang Customs Department should pay attention to implementing some work aspects. In particular, for management supervision, it was necessary to clearly define the operation area of the Customs agency; review centralized inspection locations at border gates, recommend that localities need centralized planning, and avoid fragmented planning to ensure effective inspection and supervision.

An Giang was identified as a hot area for smuggling on the Southwest border. An Giang Customs Department has identified key goods, however, the Deputy Director General requested that the unit need to add more items, such as imported sand; goods temporarily imported and re-exported; drugs... to the list of key items. Hence, the unit would have appropriate inspection and control plans. In particular, the unit must pay attention to inspection of imported sand and temporary import and re-export, especially for declarations classified as yellow channel...