Customs procedures for import and export goods during system disruptions

Professional activities at Lao Cai International Railway Station Customs Branch. Photo: T.Bình.

This guidance is outlined in Decision No. 2538/QD-TCHQ, recently issued by the General Department of Customs.

The decision takes effect when there is a disruption in the electronic customs data processing system, as announced by the General Department of Customs. Once the system resumes normal operation, the General Department of Customs will issue a notice to discontinue the decision’s application.

Specifically, this procedure provides step-by-step instructions for customs procedures for exported and imported goods, goods under customs supervision, and goods classified under section a.2 and b.2, clause 1, Article 6 of Circular No. 191/2015/TT-BTC, issued on November 24, 2015, and amended by Circular No. 56/2019/TT-BTC, dated August 23, 2019 (Group 2 goods), in cases of system failure.

The General Department of Customs has detailed the sequence for customs procedures regarding exported and imported goods, including steps for reviewing customs documents, conducting physical inspections, verifying tax compliance, managing and finalizing documentation, warehousing goods, releasing goods, amending declarations, and canceling declarations, among others.

In addition, the procedures cover customs procedures for exported and imported goods transported independently between border checkpoints.

The guidelines also include procedures for Group 2 goods during system disruptions and the sequence for processing contract declarations for outsourced manufacturing.

Customs authorities and officers involved in processing customs procedures for exported and imported goods, goods under customs supervision, and Group 2 goods are required to follow these protocols.