How will customs procedures for goods in transit change?

VCN - Regulations on the first import border gate, the last export border gate, or the separation of goods in transit of imported and exported goods are specifically designed to facilitate enterprises when carrying out customs procedures.
Customs officer at Hai Phong port area 3 (Hai Phong Customs Department) inspects import and export goods. Photo: N.Linh
Customs officer at Hai Phong port area 3 (Hai Phong Customs Department) inspects import and export goods. Photo: N.Linh

Additional regulations on the first import border gate

These are outstanding contents in the draft Decree amending and supplementing Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government, stipulating in detail and implementing the Customs Law on procedures, inspection, supervision and control (the draft has been completed by the General Department of Vietnam Customs and submitted to the Ministry of Finance for reporting to the Prime Minister).

According to Deputy Director of the Customs Control and Supervision Department (General Department of Vietnam Customs) Dao Duy Tam, in Clause 1, Article 43 of Decree No. 08/2015/ND-CP (amended and supplemented in Clause 19 of Article 1 Decree No. 59/2018/ND-CP) it is stipulated that goods in transit must carry out procedures at the first and last border gate, for both import and export. However, the problem is that there is no regulation on what is the first import border gate and final export border gate apply in the case of goods in transit.

Therefore, to ensure transparency and clarity, the draft Decree specifically supplements the first import border gate and the final export border gate in Clause 20, Article 1 of the draft (amending and supplementing Article 43 of Decree No. Decree No. 08/2015/ND-CP).

A new point in the draft is the regulation on making customs declarations in the case of transshipments, storage, changing mode of transport and means of transport. The draft Decree does not stipulate making declarations at every stage in the case of transshipment, storage, change of mode of transport, means of transport.

Accordingly, enterprises and relevant customs branches shall carry out customs procedures in accordance with regulations of the Ministry of Finance for goods subject to customs supervision. At the same time, stipulating the sending of request applications, receiving and responding to the application through the Customs Electronic Data Processing System.

Regarding regulations for goods in transit, which are separated or packed together with imported or exported goods, the draft Decree abolished regulations on separating and packing transit goods with exported and imported goods in different locations, which are not the area of ​​the first import border gate and the final export border gate.

Accordingly, goods in transit can only be separated (transit shipments or goods in transit with imported goods) at the first import border gate. Transited goods are packed together with exported goods at the first import border gate and the final checkpoint of export if a number of conditions are met. At the same time, to reduce administrative procedures in this case, the draft Decree does not require customs declarant to submit a written request for the separation and packing because these jobs are being carried out in the border gate area and is under the supervision of the Customs (similar to goods separated in the CFS warehouse at the border gate).

Adding responsibility for baggage handlers

Procedures for the luggage of people on exit or entry were also amended and supplemented in the draft Decree to handle cases where passengers refuse to receive goods.

According to the analysis of the Customs Control and Supervision Department there are many cases where luggage is accompanied by passengers on the flight, but when Customs authorities detect signs of violation, they refuse to receive the goods, causing difficulties in the management. The Decree does not have specific regulations on the responsibility of the baggage handler or its legal representative in case the owner of the luggage cannot be identified and the handling of this baggage.

Currently, in Decree 08/2015/ND-CP (amended and supplemented in Decree No. 59/2018/ND-CP), is a new regulation on the handling of goods in case the goods are carried by people on exit and entry, that deposit in the warehouse exceeding the time limit. Clause 7, Article 59 of the draft Decree state that regulations on the responsibilities of the baggage handler or its legal representative are added in case the owner of the luggage cannot be identified, or the luggage has no receiver.

By N.Linh/Thanh Thuy

Related News

Businesses share about developing Customs-Business partnerships

Businesses share about developing Customs-Business partnerships

VCN - It is hopeful that businesses will accompany the Customs agency to build and develop the Customs-Business partnership in depth and substance according to the orientation of the Customs Development Strategy until 2030.
Noi Bai International Airport Customs attracts many new businesses to carry out procedures

Noi Bai International Airport Customs attracts many new businesses to carry out procedures

VCN - In the first 6 months of 2024, at Noi Bai International Airport Customs Branch, there are 2,262 new businesses paying the state budget, the total additional tax amount is VND 289.6 billion.
Ho Chi Minh City Customs issued directives on state budget collection

Ho Chi Minh City Customs issued directives on state budget collection

VCN - The Standing Committee of the Party Committee of Ho Chi Minh City Customs Department has just issued a Directive to continue strengthening discipline and order when performing public duties, upholding the sense of responsibility, and successfully completing the task of collecting state budget in 2024.
Dong Nai Customs Department creates positive changes in import and export activities

Dong Nai Customs Department creates positive changes in import and export activities

VCN – Administrative reform and facilitation solutions implemented by Dong Nai Customs Department have helped businesses stabilize and develop production, thereby bringing positive changes in import and export activities in the area from the beginning of the year until now.

Latest News

Promoting review, classification and management of tax debt

Promoting review, classification and management of tax debt

VCN - According to the General Department of Customs, the amount of overdue debt recovered and processed in the first 6 months of 2024 for the all Customs sector reached VND 349 billion. To ensure completion of tax debt collection and settlement targets, the General Department of Customs requires units to focus on reviewing debt management records to effectively implement measures to urge, collect and handle tax debt.
Documents required for vehicles transporting cargo across Lang Son Border Gate from August 1

Documents required for vehicles transporting cargo across Lang Son Border Gate from August 1

VCN - VCN- Vehicles carrying import and export cargo across customs clearance routes and specialized roads in the international border gate pair of Huu Nghi (Vietnam) - Huu Nghi Quan (China) must comply with international treaties and regulations of Vietnam Law. Accordingly, the vehicles transporting import and export cargo across Lang Son border gates are required to have at least seven valid documents from August 1, 2024, Lang Son Department of Industry and Trade notified.
Does goods imported for investment incentives project subjected to tax exemption?

Does goods imported for investment incentives project subjected to tax exemption?

VCN - That is the problem of Ba Ria - Vung Tau Customs Department related to processing tax exemption documents for imported goods to serve investment incentive projects.
Border gate area planning associated with digital transformation needs to prioritize human resources, equipment, and infrastructure

Border gate area planning associated with digital transformation needs to prioritize human resources, equipment, and infrastructure

VCN - According to Lang Son Customs Department, to implement the master plan of the land border gate area associated with the goal of digital transformation, in which, to ensure successful implementation of the Customs Development Strategy until 2023, Building digital Customs, a smart Customs model, it is necessary to review and evaluate the overall system of land border gates, paying attention to investment in equipment, facilities, and human resources.

More News

Proposal to reduce registration fees to restore growth of domestic automobile industry

Proposal to reduce registration fees to restore growth of domestic automobile industry

VCN - Facing the significant decline in auto market sales in the last months of 2023 and early 2024, the Ministry of Finance is asking for opinions from ministries, central agencies and relevant agencies on continuing to reduce registration fee to restore growth of the domestic automobile industry amid many difficulties and challenges in the economy.
VAT reform promotes sustainable development of the agricultural sector

VAT reform promotes sustainable development of the agricultural sector

VCN - In the revised Draft Law on Value Added Tax (VAT), the conversion of fertilizers and specialized machinery and equipment serving agricultural production to applying 5% VAT since it belongs to the group of subjects not subject to tax according to current law, it is a content that receives attention from the business community, especially fertilizer production enterprises. According to experts and businesses, converting this item to a taxable object will have a huge impact on agricultural production.
Customs implements VAT reduction policy from July 1st

Customs implements VAT reduction policy from July 1st

VCN - To implement the contents relating to customs field, General Department of Vietnam Customs requested local customs departments to reduce VAT for group of commodities as stipulated at Decree 72/2024/NĐ-CP.
Amend the Law on Corporate Income Tax to ensure stable revenue sources for the budget

Amend the Law on Corporate Income Tax to ensure stable revenue sources for the budget

VCN - According to the Ministry of Finance, the amendment of the Law on Corporate Income Tax (CIT) aims to overcome inadequacies and overlaps, ensure stable revenue sources for the state budget, and contribute to restructuring state budget revenues in a sustainable direction.
List of imported and exported medicine and medicinal ingredients identified commodity codes

List of imported and exported medicine and medicinal ingredients identified commodity codes

VCN – 14 lists of imported and exported medicine and medicinal ingredients for human use and cosmetics that have been identified commodity codes under Vietnam’s Imports and Exports Nomenclature, have been approved and issued by the Ministry of Health from July 26, 2024.
Hundreds of tons of imported raw cashew nuts stuck in quarantine

Hundreds of tons of imported raw cashew nuts stuck in quarantine

VCN – A company is facing problems with plant quarantine regulations when carrying out procedures to import over 384 tons of "raw cashew nuts, originating from Tanzania" from a bonded warehouse in Dong Nai.
Extend deadline for paying Special Consumption Tax on domestically produced and assembled cars

Extend deadline for paying Special Consumption Tax on domestically produced and assembled cars

VCN – The Government has issued Decree 65/2024/ND-CP dated June 17,2024 extending the deadline for paying Special Consumption Tax on domestically produced and assembled cars. The Decree takes effect from the date of signing until December 31, 2024.
Extend the deadline for paying taxes and land rent in 2024

Extend the deadline for paying taxes and land rent in 2024

VCN - The Government has just issued Decree No. 64/2024/ND-CP dated June 17, 2024 extending the deadline for paying value added tax (VAT), corporate income tax (CIT), personal income tax (PIT) and land rent in 2024. This Decree takes effect from June 17, 2024 to December 31, 2024. After the extension period according to this Decree, the deadline for paying taxes and land rent will comply with current regulations.
Tax payment deadline for domestic cars extended

Tax payment deadline for domestic cars extended

The Government has decided to extend the deadline for special consumption tax payment for domestically manufactured or assembled automobiles.
Read More

Your care

Latest Most read
Promoting review, classification and management of tax debt

Promoting review, classification and management of tax debt

According to the General Department of Customs, the amount of overdue debt recovered and processed in the first 6 months of 2024 for the all Customs sector reached VND 349 billion.
Documents required for vehicles transporting cargo across Lang Son Border Gate from August 1

Documents required for vehicles transporting cargo across Lang Son Border Gate from August 1

VCN - On July 18, Lang Son Department of Industry and Trade notified the method of delivery and receipt of import and export cargo transported across customs clearance routes and specialized roads in the International Border Gate pair of Huu Nghi (Vietnam
Does goods imported for investment incentives project subjected to tax exemption?

Does goods imported for investment incentives project subjected to tax exemption?

That is the problem of Ba Ria - Vung Tau Customs Department related to processing tax exemption documents for imported goods to serve investment incentive projects.
Border gate area planning associated with digital transformation needs to prioritize human resources, equipment, and infrastructure

Border gate area planning associated with digital transformation needs to prioritize human resources, equipment, and infrastructure

VCN - According to Lang Son Customs Department, to implement the master plan of the land border gate area associated with the goal of digital transformation, in which, to ensure successful implementation of the Customs Development Strategy until 2023, Bui
Proposal to reduce registration fees to restore growth of domestic automobile industry

Proposal to reduce registration fees to restore growth of domestic automobile industry

VCN - Facing the significant decline in auto market sales in the last months of 2023 and early 2024, the Ministry of Finance is asking for opinions from ministries, central agencies and relevant agencies on continuing to reduce registration fee to restore
Mobile Version