Most stages of Customs procedures are electronicised

	Strictly collaborating with associations in reform customs modernisation
	Amending regulation on sanction administrative violation to appropriate with reality
	Random enterprises to take survey about evaluating compliance cost of customs procedures

Customs has actively reformed administrative procedures to reduce time and cost for businesses. Photo: N.L.

Simplify administrative procedures

The results of administrative procedure reform of the Customs sector have been shown in many aspects. Specifically, through the review, amendment and supplement customs law system, notably the advising on the promulgation of Decree No.59/2018/ND-CP dated April 20, 2018 and promulgating Circular No. 39/2018/ TT-BTC dated April 20, 2018, customs procedures continue to be simplified, ensuring the the necessity, rationality, legality, and are electronicised in most stages; proposing to reduce 19 of 29 business conditions, abolish five and simplify nine administrative procedures. The reduction and simplification of administrative procedures will save costs for businesses.

The General Department of Vietnam Customs is finalising the project of overall redesign of the information technology system, e-government architectural framework of the Customs sector, the scheme on investment of electronic positioning seal system for customs supervision for goods transported by containers; continues to deploy the Vietnam automated system for seaport customs management; maintains the stable operation of Customs IT system.

Up to now, the General Department of Vietnam Customs has provided online public services at levels 3 and 4 reaching 90 percent of the total administrative procedures; connected 175 administrative procedures of 13 ministries and sectors on the National Single Window mechanism; exchanged C/O form D with five countries, namely Indonesia, Malaysia, Singapore, Thailand and Brunei.

Customs has promoted the application of modern customs management methods, such as post clearance audit, risk management, advance ruling of code, value and origin of goods; recognition of authorised economic operators. Currently, the General Department of Vietnam Customs has drafted Resolution of the National Assembly on the pilot of Customs guarantee, which will provide the inspection mechanism to reduce customs clearance time and enhance compliance.

Over the years, the Customs sector has worked with ministries and sectors to reform specialised inspections for imported and exported goods. There have 13 ministries and sectors amending and supplementing 84 of 87 legal documents on specialised inspection according to Decision No. 2026/QD-TTg, 13 of 29 legal documents on specialised inspection according to Decision No. 1254/QD-TTg; ministries have actively electronicized specialised inspection procedures and connected to the National Single Window, cut 12,600 items subject to specialised inspection, changed inspection methods and applied risk management in inspection, many items have changed customs inspection time from pre-clearance to the post-clearance audit. Currently, the number of import declarations subject to specialised inspection compared to the total number of imported consignments carrying out customs procedures at border gates accounts for 19.1 percent.

The administrative reform efforts of the General Department of Vietnam Customs have shortened customs clearance time of goods across the border; facilitated procedures and cut costs for businesses, contributing to the achievement of goals set by the Government.

IT application in processing procedures

In the future, the goal of Customs procedures reform is to continue to perfect Customs institutions and customs laws, meet standards of modern market economies and national integration; strengthen IT application in management and processing customs procedures; streamline organisational structure and enhance qualification of customs officers meeting requirements of Vietnam's international economic integration. In addition, the General Department of Vietnam Customs will coordinate with ministries and sectors to reform specialised inspection for import and export goods.

For tax administration, the General Department of Vietnam Customs has coordinated with authorities, the State Treasury and commercial banks to promote e-tax payment in import and export activities. As of September 30, the country had 41 commercial banks coordinating in revenue collection and 28 commercial banks implementing the scheme on e-tax payment 24/7. The rate of e-tax payment via commercial banks and State Treasuries reached 90 percent of total Customs revenue. Thereby, simplifying procedures for tax payment, saving time and costs for businesses and expanding payment channels for taxpayers. Taxpayers can pay taxes at any place with internet connection, anytime, anywhere, by any means. The tax payment does not depend on the working time or working places of the collecting agencies.

For management agencies, e-tax payment in import and export activities has saved resources, ensuring safety in management, and simplified tax payment procedures; ensure accurate deduction of tax debts promptly after the enterprise paid tax, stop the wrong enforcement of the enterprise after paying taxes; minimising the adjustment of payment documents with information errors. For commercial banks coordinating in revenue collection with the General Department of Vietnam Customs, the e-tax payment in the import and export activities helps develop and improve the quality of payment services for customers; attract more potential customers; restrict payment documents with information errors that need to be checked.