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

Numerous FDI enterprises face suspension of customs procedures due to tax debt

Numerous FDI enterprises face suspension of customs procedures due to tax debt

VCN - Several foreign direct investment (FDI) enterprises in HCM City have been subjected to coercive measures, including the suspension of customs procedures, for overdue import-export and domestic tax liabilities.
Bringing practical experience into customs management policy

Bringing practical experience into customs management policy

VCN - At the workshop to collect opinions from Southern Customs units on the draft Decree amending and supplementing Decree 08/2015/ND-CP dated January 21, 2015 of the Government; the draft Circular amending and supplementing Circular 38/2015/TT-BTC dated March 25, 2015 and Circular 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance, organized by the General Department of Customs last weekend, many Southern Customs units contributed specific contents from practical operations in the locality.
Businesses anticipate new policies on customs procedures and supervision

Businesses anticipate new policies on customs procedures and supervision

VCN - With this year’s import-export turnover estimated at nearly US$800 billion and forecasting to surpass this milestone next year, the business community holds high expectations for upcoming amendments and supplements to customs management, procedures, and supervision policies. These changes are expected not only to facilitate trade but also to enhance state management efficiency and support economic development.
Significant changes ahead in the management of processing, export production, and export processing enterprises

Significant changes ahead in the management of processing, export production, and export processing enterprises

VCN - The management of goods in the processing, export production (EP), and export processing enterprise (EPE) sectors will undergo significant changes in customs procedures, aiming to streamline operations and create more favorable conditions for businesses.

Latest News

Resolve problems related to tax procedures and policies for businesses

Resolve problems related to tax procedures and policies for businesses

VCN - Immediately after the end of the Dialogue Conference between the Ministry of Finance and enterprises on tax and customs policies and administrative procedures in 2024, the General Department of Customs proactively removed obstacles related to tax procedures and policies for the business community.
New regulations on procurement, exploitation, and leasing of public assets

New regulations on procurement, exploitation, and leasing of public assets

VCN - Decree No. 114/2024/ND-CP, which amends and supplements certain articles of Decree No. 151/2017/ND-CP detailing the implementation of the Law on Management and Use of Public Assets, introduces significant changes. These include updates on authority, methods of asset exploitation in agencies and units, plans for leasing, joint ventures, and partnerships in public service units, as well as centralized procurement procedures.
Actively listening to the voice of the business community

Actively listening to the voice of the business community

VCN - Recognizing the Customs-business relationship as a long-term partnership, the Customs authority has organized hundreds of dialogues with businesses since the beginning of the year. These efforts aim to promptly address challenges, resolve obstacles, and facilitate import-export activities. Such meetings offer an opportunity for the Customs authority and the business community to exchange, share insights, and find solutions to enhance operational quality and efficiency.
Step up negotiations on customs commitments within the FTA framework

Step up negotiations on customs commitments within the FTA framework

VCN - Promoting negotiations on customs commitments within the framework of free trade agreements (FTAs) plays an important role in facilitating import and export activities. These commitments not only help optimize the customs clearance process but also minimize costs and risks for businesses, opening up great opportunities for Vietnamese goods to access deeper into the international market.

More News

Proposal to amend regulations on goods circulation

Proposal to amend regulations on goods circulation

VCN - To perfect the policy on customs procedures, inspection and supervision, enterprises and associations have contributed many ideas from practical activities. Thereby, the Drafting Committee (General Department of Customs) has more perspectives to build policies to meet the goal of facilitating trade and ensuring state management of customs.
Review of VAT exemptions for imported machinery and equipment

Review of VAT exemptions for imported machinery and equipment

VCN - The General Department of Vietnam Customs has directed provincial and municipal customs departments to review, inspect, and address issues related to the implementation of VAT exemption policies for specialized machinery and equipment used in agricultural production.
Customs tightens oversight on e-commerce imports

Customs tightens oversight on e-commerce imports

VCN - The General Department of Vietnam Customs has issued new directives to enhance the management of imported goods transacted through e-commerce platforms, addressing ambiguities and ensuring consistent enforcement across provincial and municipal customs departments.
Do exported foods need iodine supplementation?

Do exported foods need iodine supplementation?

VCN - Currently, Vietnamese processed food products, including seafood products, have been exported to more than 160 countries, and no country has yet required that "salt used in food processing must be salt with added iodine".
Amendments to the Value-Added Tax Law passed: Fertilizers to be taxed at 5%

Amendments to the Value-Added Tax Law passed: Fertilizers to be taxed at 5%

VCN - With the majority of National Assembly deputies voting in favor, the National Assembly officially approved the revised Value-Added Tax (VAT) Law during its afternoon session on November 26, 2024, as part of the 8th session's agenda.
Proposal to change the application time of new regulations on construction materials import

Proposal to change the application time of new regulations on construction materials import

VCN - To comply with the circular on quality management of construction materials, many businesses importing this item are complaining about difficulties and asking for an extension of the implementation time.
Ministry of Finance proposed to reduce VAT by 2% in the first 6 months of 2025

Ministry of Finance proposed to reduce VAT by 2% in the first 6 months of 2025

VCN - In order to promote the early recovery and development of production and business activities, contributing back to the State budget, the Ministry of Finance proposed to continue reducing 2% of VAT on groups of goods and services currently subject to a tax rate of 10% in the first 6 months of 2025.
Hanoi Customs resolves tax policy queries for enterprises

Hanoi Customs resolves tax policy queries for enterprises

VCN - Queries regarding customs consultation procedures and tax refunds due to price reduction clauses were addressed by the Hanoi Customs Department, providing clarity for businesses.
Regularly check tax obligations to avoid temporary exit suspension

Regularly check tax obligations to avoid temporary exit suspension

VCN - In order to avoid the situation of arriving at the airport or border gate and only finding out that you owe taxes and being temporarily suspended from leaving the country by the Tax Authority, the Tax Authority recommends that taxpayers regularly look up their tax obligations to have a plan to pay taxes on time, not letting the tax debt situation drag on and drag on.
Read More

Your care

Latest Most read
Resolve problems related to tax procedures and policies for businesses

Resolve problems related to tax procedures and policies for businesses

VCN - Immediately after the end of the Dialogue Conference between the Ministry of Finance and enterprises on tax and customs policies and administrative procedures in 2024, the General Department of Customs proactively removed obstacles related to tax pr
New regulations on procurement, exploitation, and leasing of public assets

New regulations on procurement, exploitation, and leasing of public assets

Decree No. 114/2024/ND-CP, which amends and supplements certain articles of Decree No. 151/2017/ND-CP detailing the implementation of the Law on Management and Use of Public Assets, introduces significant changes.
Actively listening to the voice of the business community

Actively listening to the voice of the business community

Recognizing the Customs-business relationship as a long-term partnership, the Customs authority has organized hundreds of dialogues with businesses since the beginning of the year
Step up negotiations on customs commitments within the FTA framework

Step up negotiations on customs commitments within the FTA framework

VCN - In addition to promoting negotiations on customs commitments within the framework of FTAs ​​under negotiation, the General Department of Customs actively supports businesses to effectively utilize commitments in signed FTAs, especially CPTPP, EVFTA,
Proposal to amend regulations on goods circulation

Proposal to amend regulations on goods circulation

VCN - The Vietnam Association of Maritime Agents, Brokers and Services has proposes to amend and supplement regulations related to the transport of goods subject to customs supervision.
Mobile Version