Disseminate Decree 59 and Circular 39 to 480 Japanese enterprises

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The representative of the Customs Supervision and Management Department introduced new contents related to Decree 59 and Circular 39 to Japanese enterprises. Photo: T.Binh.

On the morning of 26 July 2018, at the headquarters of the General Department of Vietnam Customs, the Customs Modernization and Reform Board (the General Department of Vietnam Customs) presided over the training conference on Decree No. 59/2018 / ND-CP and Circular 39/2018 / TT-BTC for 480 Japanese enterprises.

At the meeting, the representatives of competent agencies of the General Department of Vietnam Customs introduced and clarified new and important points related to two documents that have deeply impacted on Customs procedures.

A number of new points worth noting in Decree 59 (issued on 20 April 2018, effective as of 5 June 2018) include: the issues of Customs declarants, the Decree on additional person implementing transshipment of goods which is the Customs declarant to ensure clear and transparent operations; the person authorized by the goods owner in the case where the goods are gifts or presents of individuals; first-class luggage which is sent after the trip of persons on exit or entry; goods imported for the implementation of tax-exempt investment projects.

At the time when the Customs office announces the Customs inspections (results of Customs classification) to the Customs declarant, the Decree is amended and supplemented as follows: The General Department of Customs shall base on the classification criteria and the risk shall be determined by the Minister of Finance to decide on Customs inspections and notification on the e-Customs data processing system. The Customs shall check the relevant documents of the customs file submitted or presented by the Customs declarant on the national gateway to determine the Customs clearance of goods or inspection of goods to make Customs clearance decisions.

The Ministry of Finance shall specify the time of notification of Customs inspection on the e-Customs data processing system.

Concerning the physical inspections of goods, Decree 59 specifies Customs inspection agencies to carry out the classification or assessment analysis.

One of the important points to be supplemented and amended in Circular 39/2018 / TT-BTC is the standardized and uniform Customs document.

Specifically, according to Circular 39, the content of Customs dossiers is stipulated in Article 16 and Article 16a. Accordingly, Article 16 provides for the Customs dossiers when carrying out customs procedures, on the principle that the dossiers to be submitted are necessary documents in Customs management.

The General Department of Vietnam Customs answered many questions about Decree 59 and Circular 39 VCN- Decree No. 59/2018 / ND-CP and Circular No. 39/2018 / TT-BTC came into force from 5 ...

Article 16a prescribes the keeping of Customs files for imported and exported goods, which lists all the documents which the Customs declarant must keep and present to the Customs office when it is necessary to inspect them, such as Customs post-clearance audit or specialized inspections.