Draft scheme of guarantee for customs clearance is collecting opinions widely

VCN – The scheme of guarantee for customs clearance of import-export goods and related documents is out for widely collecting the opinions of relevant ministries, branches and agencies before submitting it to the Government and National Assembly for consideration and approval.
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Customs officials of Bac Thanh Long Customs Branch inspected import-export goods. Photo: N.Linh

In addition, a draft resolution of the National Assembly on pilot implementation of guarantee for customs clearance mechanism for export and import goods, the draft Government decree stipulating specifically the implementation of the resolution and attached documents.

The draft resolution introduced the concept of guarantee for customs clearance mechanism as a commitment to ensure implementation of tax obligations and other payables for export, import and transit goods of insurance enterprises for Customs authority which acts on behalf of the guarantees when they have not completed tax obligations or breached provisions of customs legislation. Customs authorities would decide on cargo clearance, release of goods or taking goods to preservation while waiting for specialised inspection results on the basis of guarantee for customs clearance.

Besides that, the draft also collected opinions on issues such as principles of pilot implementation, term of guarantee for customs clearance, amount of guarantee for customs clearance, refusing guarantee for customs clearance, customs procedures and the handling of administrative violations.

In the draft decree on pilot implementation of the guarantee for customs clearance mechanism for export, import and transit goods, the drafting committee collected opinions on many contents related to subjects of application; implementation principles; scope of guarantee; guarantee fees; forms of guarantee and issues related to customs management for the guarantee for customs clearance.

Previously, implementing Decision 1254/QD-TTg of the Prime Minister on approving the action plan to promote the National Single Window, ASEAN Single Window, reforming specialised inspection of import-export goods and trade facilitation for 2018-2020, the Ministry of Finance was assigned to develop and submit to the Government to report to the National Assembly for approval of the pilot scheme on implementation of guarantee for customs clearance mechanism and implementation of the scheme.

The guarantee for customs clearance mechanism has been applied by many developing countries with various types of guarantees for detailed purposes. Meanwhile, developed countries have developed a guarantee for customs clearance in a streamlined manner but it is more comprehensive in many areas.

By N.Linh/Thanh Thuy

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