New guidance on customs procedures for goods for pandemic prevention and control
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Customs officers of Mong Cai Customs Branch at work. Photo: Q.Hung |
Fast customs clearance of goods for pandemic prevention
In Resolution 105, dated September 9, 2021 on supporting enterprises, cooperatives and business households amid the Covid-19 pandemic, the General Department of Customs is assigned to apply Article 50 of the Customs Law 2014 on customs procedures for goods serving urgent requirements to quickly release aid, donated goods from abroad or goods imported by domestic organizations and individuals to the Government, the Ministry of Health, the People's Committees of the provinces and cities, the Vietnam Fatherland Front Committees of the provinces and cities to serve pandemic prevention and health examination and treatment.
Circular 121/2021 specifies the submission of documents in the customs dossier to solve cargo during customs clearance amid the Covid-19 pandemic and responsibilities of customs declarants and customs authorities; regulations on physical inspection of goods at the request of the customs branches where the customs declaration is registered. |
Customs procedures for imported goods as aid, gifts and donated goods to serve pandemic prevention and control, comply with the provisions of Article 50 of the Customs Law and Clause 7, Article 26 of Decree 08/2015 /ND-CP dated January 21, 2015 of the Government detailing the implementation of Customs Law.
Specific regulations on submission and late submission of documents
The Circular also specifies documents in the customs dossier including incomplete customs declarations for imported goods; and a written confirmation of a State agency.
For imported goods as aid of foreign donors, the written confirmation is a decision, or a written approval issued by a competent agency on receiving aid from foreign donors to prevent the pandemic.
For goods including gifts or donated goods from abroad, the written confirmation is a written agreement on giving and donating goods of a foreign organization or an individual to a Vietnamese organization or individual for pandemic prevention or written approval issued by a competent agency on receiving gifts and donated goods to a Vietnamese organization or individual to prevent the pandemic.
For goods imported by a Vietnamese organization or individual to support and donate for Covid-19 prevention, the written confirmation is a written approval issued by the Prime Minister, the Ministry of Health, the People’s Committees of cities and provinces, or the Vietnam Fatherland Front Committees of cities and provinces.
Written certifications of competent state agencies shall be submitted in the form of originals or copies, scanned copies certified by the digital signature of the customs declarant.
In addition, the customs dossier also includes an import permit for goods on the list requiring an import permit; a notice of free inspection or a notice of inspection results issued by a specialized inspection agency for goods on the list of goods subject to specialized inspection; written certification certified by a Finance agency for goods given to Vietnam by a foreign organizations or an individual in accordance with the law on management and use of non-refundable aid; or other relevant documents in the customs dossier for imported goods as prescribed.
Regarding the deadline for submission of documents in the customs dossier, the customs declarant must submit the above documents at the time of registration of the incomplete import customs declaration. Furthermore, the customs declarant is allowed to delay in submitting the import permit, the notice of free-inspection or the notice of inspection results, and the written certification of aid mentioned above within 30 days from when the incomplete import declaration is registered together with the complete import declaration.
The customs declarant shall be liable for declare, submit the incomplete import declaration in accordance with Article 50 of Customs Law, point 7 of Article 26 of Decree 08/2015 of the Government and submit other documents in the customs dossier in the prescribed time limit and report documents which will be submitted late.
After 30 days from when the incomplete import declaration is registered, if the declarant fails to submit missing documents in the customs dossier to the Customs agency, he/she will be sanctioned according to the customs law and tax law.
![]() | Extension of time for physical inspection of goods to be no more than two days |
When submitting the complete customs declaration and documents in the customs dossier, if the customs declarant cannot submit the documents because the declarant or customs branch is located in an area implementing social distancing, isolation or blockade according to the competent authority’s notice, the customs declarant shall have to submit the documents to the customs agency within five working days from when the social distancing, isolation or blockade ends together with a copy of the notice by the competent authority of this with the digital signature of the customs declarant.
If the above documents are issued on the National Single Window, the customs declarant will not present paper documents to the customs agency.
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