Customs Law 2014: A journey of more than 8 years into practice – Part 1: Facilitating import-export and immigration activities

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On June 23, 2014, at the plenary session of the 13th National Assembly, the 7th session, they voted to adopt the Customs Law 2014 to replace the Customs Law 2001 and the Law amending and supplementing a number of articles of the Customs Law 2005. The promulgation of the Customs Law 2014, effective from January 1, 2015, ensures compliance with international standards, meets modern customs management requirements, and contributes to ensuring national security, social safety, and customs facilitation for import and export activities, immigration, and transit through Vietnamese territory. After more than 8 years of implementation, the Customs Law 2014 creates a legal framework for state management of customs; meets the requirements of customs reform and modernization; and effectively implements the Customs Development Strategy for 2020 and the Customs Development Strategy for 2030. To contribute to evaluating the implementation of this law in the past eight years, Customs Magazine introduces a series of articles "Customs Law 2014: A journey of more than 8 years into practice".

It can be affirmed that the Customs Law 2014 and its guiding documents have brought many practical benefits to both Customs and businesses, especially contributing to facilitating customs clearance procedures in Vietnam. In particular, the Customs Law has created a legal foundation to realize the Customs Development Strategy to meet the requirements of deep and wide integration in the new period.

At the 7th session of the 13th National Assembly, 91.16% of National Assembly delegates voted to adopt the Customs Law 2014.

Put the Law into practice

According to a representative of the Legal Department (General Department of Customs), in recent years, based on the Customs Law 2014 and its guiding documents have always been updated and put into practice, making an important contribution to State management tasks on customs, creating a legal corridor for business operations, and catching up with regional and world customs trends.

To achieve this result, after the Law was adopted, on July 25, 2014, the Director General of the General Department of Customs issued Directive No. 9296/CT-TCHQ to implement the law consistently and effectively to create positive changes in customs operations. The Directive clearly states the tasks and implementation plan.

At the same time, the General Department of Customs organized a meeting to introduce the Customs Law to press agencies. At the meeting, the former Deputy Director General of the General Department of Customs Vu Ngoc Anh affirmed that, since the new Customs Law was drafted, the Customs has reviewed documents guiding the implementation of the law and consulted at all levels about the draft. He said that building a system of transparent and specific guiding documents is the most basic way to support businesses.

In addition, the General Department of Customs established a customs-enterprise working group and cooperated with the Vietnam Chamber of Commerce and Industry (VCCI) to introduce the contents of the Law to the enforcement entities.

Local customs units urgently prepared the communication for the Customs Law from the department and branch levels to the team and team levels and the entire business community.

Not only that, after the 2014 Customs Law came into effect, the Customs agency proactively provided information and answered problems for businesses through face-to-face talks at headquarters of the General Department of Customs, Customs offices, documents, websites of the General Department and local departments; or dialogue conferences.

Along with that, the General Department of Customs participates in developing and submitting to competent authorities for the promulgation of the Law on Import and Export Duties and many decrees and circulars on tax management, customs inspection, and supervision.

Thus, State agencies, organizations, and the business community have always appreciated the General Department of Customs for constantly improving the customs laws, especially the Customs Law 2014 and its guiding documents.

Some businesses dealing with import-export activities through Huu Nghi international border gate (Lang Son) expressed their optimism about changes in customs policies and laws in recent times and most of them appreciate the ease in implementation of the customs laws.

In particular, many businesses appreciated the Customs agency for quickly organizing training for officials and civil servants and the business community about new laws, decrees, and circulars.

Legal framework for comprehensive reform of custom operations

The promulgation of the 2014 Customs Law has political significance and importance in reforming customs operations through the widespread application of electronic customs towards more open, transparent, and effective customs operations; solving problems; attracting foreign investment; enhancing competitiveness, and boosting economic growth.

According to the Trade Facilitation Project (TFP), from 2018 to 2023, customs clearance time at the border gate was reduced by half, from 103.68 hours to 54.8 hours for imported goods and from 95.78 hours to 38.4 hours for exported goods. In addition, costs to complete customs procedures at the border gate decreased from US$569 to US$313 (for imported goods) and from US$420 to US$338 (for exported goods). Based on the Customs Law 2014, the General Department of Customs has developed and submitted to competent authorities to issue dozens of legal documents in the field of customs, including two Decree Resolution of the National Assembly Standing Committee, 20 Government Resolutions, 56 Circulars of the Ministry of Finance and many guiding documents to promptly problems arising in the implementation to meet the economic and social development.

A press conference to introduce customs law No. 54/2014/QH13 on July 25, 2014, at the headquarters of the General Department of Customs.

Specifically, the General Department of Customs submitted to the Ministry of Finance to submit to the Prime Minister for issuance Decision 65/2015/QD-TTg dated December 17, 2015, stipulating the functions, tasks, powers, and organizational structure of the General Department of Customs under the Ministry of Finance; Decree 08/2015/ND-CP on implementation of the Customs Law on customs procedures, inspection, and supervision; Decree 01/2015/ND-CP dated January 2, 2015, detailing the scope of customs operations and coordination responsibilities in the fight against smuggling and illegal cross-border transportation of goods; Decision 1919/QD-BTC dated September 6, 2016, of the Minister of Finance regulating the functions, tasks, powers and organizational structure of Customs Departments of provinces, inter-provinces, and cities directly under the Central Government

As soon as the 2014 Customs Law was passed, 17 procedures were abolished and 46 procedures were simplified. The most notable points of the Customs Law 2014 are: that customs procedures and documents have been simplified, and the time for documentary examination and physical inspection of goods has been reduced. Electronic customs procedures are deployed at all Customs branches nationwide. (Customs Magazine will have an in-depth article on this content).

Since the Customs Law 2014 was put into practice, customs procedures and documents have been simplified, and the time for documentary examination and physical inspection of goods has also been reduced. Photo: Dang Nguyen

In particular, the 2014 Customs Law has created a legal basis for implementing modern customs operations according to the comprehensive application of risk management principles in all customs inspection, control, and supervision activities; and strengthening post-customs clearance audit.

These legal documents have contributed to perfecting institutions and policies, meeting the requirements of state management of customs in the international integration process, and trade facilitation.

It can be said that legal documents on customs with the core of the Customs Law over each period are stable, suitable for each stage of development, and reformed to meet requirements on institutional reform and modern management methods, constantly develop to facilitate international trade activities, and playing an important role in promoting administrative reform and electrification.