Customs legal documents have been completed

	Amending Circular 38/2018/TT-BTC: Codifying commitments on C/O in CPTTP
	Dealing with system problems in accordance with Circular 39/2018/TT-BTC
	Revised Circular No. 38/2015 / TT-BTC: New points for predetermination of codes and change of use purposes

Customs operation at Noi Bai International Airport Customs Branch. Photo: N.L

Considering the completion of Customs mechanism, policies and law as key tasks of the Customs sector, since the beginning of the year, the General Department of Vietnam Customs has reviewed the entire system of Customs legal documents. Thereby, there are 22 legal documents that need to be amended and supplemented and issued in 2019.

So far, the General Department of Vietnam Customs has submitted to the Ministry of Finance and the Government and the Prime Minister a draft decree stipulating the implementation of administrative procedures under the National Single Window, ASEAN Single Window and specialised inspection for export and import goods; The decree guiding the Temporary Admission regime for import and export goods under the terms of the Istanbul Convention; a decree amending and supplementing a number of articles of Decree No. 68/2016/ ND-CP on business conditions for duty-free goods, yards, warehouses, customs check points and a decree stipulating Customs procedures and customs inspection and supervision for goods in transit via the ASEAN Customs Transit System to implement Protocol 7 on Customs Transit System.

The General Department of Vietnam Customs submitted to the Ministry of Finance for submission to the Prime Minister for promulgation of Decision 23/2019/QD-TTg to replace Decision No.15/2017/QD-TTg to issue the list of imported goods that need procedures carried out at entry border gates.

The General Department of Vietnam Customs submitted three circulars to the Ministry of Finance for promulgation, including Circular No. 07/2019/TT-BTC dated February 15, 2019 amending and supplementing Circular 72/2015/TT- BTC on May 12, 2015 which prescribes the application of preferential policies in the implementation of customs procedures, customs inspection and supervision for export and import goods; Circular No. 09/2019/TT-BTC dated February 15, 2019 amending and supplementing Circular No. 65/2017/TT-BTC dated June 27, 2017 promulgating the Vietnam Export and Import Classification Nomenclature; Circular No. 22/2019/TT-BTC of the Ministry of Finance dated April 16, 2019 amending and supplementing articles of Circular No. 12/2015/ TT-BTC.

Currently, some important legal documents are being developed to ensure quality and progress such as adecree amending and supplementing Decree No.167/2016/ND-CP dated December 27, 2016 of the Government on duty-free business; a decree replacing Decree No. 127/2013/ND-CP dated October 15, 2013 of the Government stipulating penalties for administrative violations and enforcement of administrative decisions in customs field and Decree No. 45/2016/ND-CP dated May 26, 2016 of the Government amending and supplementing some articles of Decree 127/2013 / ND-CP.

Notably, the two key draft circulars that have been drafted are the circular amending and supplementing Circular 38/2015 / TT-BTC dated March 25, 2015 and Circular 39/2018/TT-BTC dated 20/4/2018 of the Ministry of Finance; a circular amending and supplementing Circular 39/2015/ TT-BTC dated March 25, 2015 on Customs valuation for imported and exported goods; and aircular amending and supplementing Circular No. 38/2018/ TT-BTC dated April 20, 2018 on goods origin and instruction of the implementation of CPTPP Agreement.

With many legal documents that need to be amended, supplemented and promulgated, the General Department of Vietnam Customs has coordinated with relevant units such as ministries, branches and the Government Office in building and finalising draft documents; focused on developing documents to ensure compliance with the order, procedures and guiding documents to remove problems of the business community, and limit overlapping regulations among management agencies, ensuring feasibility, effectiveness and efficiency.