Express delivery company is not required as a Customs broker

	By September 15, postponing the operation of the ineligible express delivery and post offices
	Imports valued at 1,000,000 vnd or less, which are sent via express delivery service, are exempted from import duty

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According to the General Department of Vietnam Customs (GDVC), Article 3 of Circular 191/2015/TT-BTC providing for Custom procedures for goods that are imported and exported and transited through international express delivery service, stipulates that sites for Customs procedures include: Border Gate Customs Branches, Customs Branches managing centralized inspection sites… Accordingly, the Company’s goods sent by road from Cambodia to Vietnam and vice versa through international border gates of Moc Bai, Xa Mat and Tay Ninh are carried out Customs procedures at Border Gate Customs Branch. This is a new form arising from reality, thus, the registration for low value import, export declarations (MIC/MEC) on the VNACCS for goods transported across land border gates is not allowed.

The GDVC said that it will report to the competent agency to consider amending and supplementing Circular 191/2015/ TT-BTC to facilitate enterprises.

Besides, regarding the Company’s question whether the company is required to be granted the Customs broker code or not, the GDVC said that Clause 2 Article 15 of the Postal Law 2010 stipulates that “International postal service providers may carry out, on behalf of postal service users, procedures for importing or exporting postal articles when acting as lawful representatives of these users. In addition, Point a, Clause 1 Article 191/2015/TT-BTC stipulates that Customs declarant includes express delivery service provider. Accordingly, express delivery service provider when implementing Customs procedures for goods importing and exporting through express delivery service is not required as a Customs broker.

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Currently, the temporary codes (including 13 digits 9999999999-998) used in the VNACCS/ VCIS system are applied to Customs brokers. In cases where express delivery service providers are not Customs brokers, the GDVC shall grant them private codes. Therefore, the VNACCS system has been improved with the function of registering MIC/MEC declarations via land border gate, the Company shall contact with the Customs Control and Supervision Department under the GDVC to be granted private code.