Revised Customs procedures shall impact on enterprises

VCN- The Director of the Customs Control and Supervision Department Au Anh Tuan said that the draft circular amending and supplementing Circular 38/2015/TT-BTC, Circular 39/2018/TT-BTC on Customs procedures; customs inspection and supervision; import-export taxes and tax administration for import and export goods is awaiting comments and supplemented regulations towards simplicity and maximum application of information technology by the General Department of Vietnam Customs.    
revised customs procedures shall impact on enterprises Customs deploys solutions to support import and export enterprises
revised customs procedures shall impact on enterprises What six Customs procedures will be connected to the National Public Service Portal?
revised customs procedures shall impact on enterprises Continue reforming customs procedure and supporting enterprises after Covid-19 pandemic
revised customs procedures shall impact on enterprises
Customs operation at North Thang Long Customs Branch (Ha Noi Customs Department). Photo: N.L

Specify problems arising in reality

For customs procedures, contents are expected to be amended related to additional declarations after customs clearance in case of delivering goods with aninsufficient amount. The current provision only stipulates dossiers and specific processes for the additional declaration after customs clearance in case of delivering goods of aninsufficient amount and goods that have not been taken out or have been partly taken out of the Customs controlled area, thus customs branches have nobasis to instruct enterprises.

To instruct units in carrying out customs procedures, the General Department of Vietnam Customs proposes amending and supplementing in the direction of specifying dossiers and procedures for two cases. The additional declaration after customs clearance in case of delivering goods in an insufficient amount and goods that have not been taken out or have been partly taken out of the Customs controlled area and additional declaration after customs clearance in case of delivering goods in insufficient amount and goods that have been completely taken out of the Customs controlled area.

In cases of cancellation of customs declaration form, current regulations have not specified the following cases: Customs declaration forms are registered but have not yet completed customs procedures, customs declarants refuse to receive goods and re-export under customs supervision as per provisions in Clause 4, Article 48 of Decree No.08/2015/ND-CP amended and supplemented in Clause 21, Article 1 of Decree No. 59/2018/ND-CP. For handling registered customs declaration forms, the Customs guides that after the re-export is conducted, the customs shall transfer the customs declaration form to the manual processing status for liquidation on the system. However, to be transparent with customs declarants, the Customs still notify the status of cancellation of the customs declaration form for enterprises.

Current regulations have not specified the case of customs declaration forms that have not gone through customs procedures in case of organisationsand individuals in Vietnam that receive the transfer of cars from subjects entitled to incentive and immunities, but subjects entitled to incentives and immunities (car assigners) and organisationsand individuals in Vietnam(car assignees) cancelled their sales contracts.

Remove obstacles in checking permit

The draft circular amends and stipulates regulations on checking the import and export permit, and specialised inspection results in the direction of creating favourable conditions for enterprises. Current regulations provide inspection and monitoring subtraction of quantities of goods stated in the import and export permits; inspection results or notification for exemption from specialised inspection. Additionally, the General Department of Vietnam Customs issued a document guiding re-issuance of the monitoring sheet in case of the loss of the sheet.

In recent times, implementing the Government's Resolution 19, ministries and agencies have reformed administrative procedures and changed inspection methods, the list of goods subject to inspection has been cutand transferred from pre-inspection to post audit and many administrative procedures are carried out electronically.

However, there are some problems in practice. Specifically, the permit and specialisedinspection results are issued via the National Single Window Portal. Currently, the IT system does not meet requirements of monitoring, auto-subtracting, permit liquidity, inspection results, so Customs cannot identify whetherthe shipment is exported or imported under the permit and inspection results or not. There are situations that enterprises have used the permit to import many times and in excess of the goods quantity stated in the permit.

Circular 38/2015/TT-BTC also provides that the General Department of Vietnam Customs issued the document to certify the granted permit in the National Single Window Portal for enterprises to use the monitoring sheet in case of using a permit for multiple export and import times, however, with 178 administrative procedures processed on the National Single Window, the implementation of this provision is inconsistent with administrative procedure reform (enterprises are issued e-permits but paper permitsarerequired), increasing procedures and workload for Customs.

In addition, regarding inspection of food safety for imported goods, Decree No. 15/2018/ND-CP also provides reduced inspection. At the same time, the Customs authority shall be assigned to randomly select up to 5% of the total of imported goods subject to reduced inspection within ayear to check the dossier after the goods owner submits the dossier to customs to apply for the reduced inspection. However, the decree does not stipulate inspection conducted by the Customs to give feedback on the shipments and commodities eligible for application of reduced inspection in Clause 1, Article 17 of this decree. In fact, because there is no database on shipments and commodities subject to reduced inspection, identification ofthe shipments, imported goods subject to reduced inspection by the customs must be based on the inspection of dossiers submitted by the goods owner.

Therefore, the drafting committee proposed amending and supplementing regulations on reduction inspection as follows: Specifying the inspection, monitoring and subtracting permits under electronic methods; specifying goods subject to be exempt from State inspection of food safety or subject to food safety inspection, but reduced inspectionsareapplied.

The General Department of Vietnam Customs also plans to amend and supplement many contents related to customs procedures, supervision for export and import goods brought into and out of ports, warehouses, yards and sites; customs procedures for on-spot export and import goods and issues related to export taxes and tax administration for export and import goods.

By Ngoc Linh/Ngoc Loan

Related News

Highest determination to remove IUU "yellow card".

Highest determination to remove IUU "yellow card".

VCN - The 5th inspection of the European Commission (EC) is expected in October 2024, which is the decisive time for Vietnam to remove the "Yellow Card" warning in 2024. This is considered an important and urgent and important task because the EU is in the top 5 largest export markets of Vietnamese seafood, after the US and China.

Latest 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.
Facilitating and attracting import and export goods through An Giang border gate

Facilitating and attracting import and export goods through An Giang border gate

VCN - Actively support, promptly answer and guide businesses importing and exporting goods, transit through An Giang border gates has increased significantly in the first half of 2024, creating a source of state budget revenue for the An Giang Customs Department.
Quang Ninh Customs considers businesses as partners for cooperation and development

Quang Ninh Customs considers businesses as partners for cooperation and development

VCN - Businesses also noted quick and timely access to customs legal documents; regularly receive support to solve difficulties from the Customs authorities.
Binh Phuoc Customs: Efforts to overcome budget collection challenges in the last months of the year

Binh Phuoc Customs: Efforts to overcome budget collection challenges in the last months of the year

VCN - Although the revenue collection results at Binh Phuoc Customs Department recorded positive results in the first 6 months of the year, it is predicted that the situation in the last 6 months of the year will have many difficulties and challenges.

More News

Hanoi Customs faces difficulties in state budget collection

Hanoi Customs faces difficulties in state budget collection

VCN - According to Hanoi Customs Department, although the import-export turnover of goods in the first six months of the year at the unit increased, many imported products with large revenue contribution and high tax rates decreased, having a great impact on the unit's budget revenue results.
Terminate the operation of many customs broker agents

Terminate the operation of many customs broker agents

VCN - The General Department of Customs has just issued decisions to terminate customs broker agent operations for unqualified businesses.
Lao Cai: about 500 vehicles are cleared through customs everyday

Lao Cai: about 500 vehicles are cleared through customs everyday

VCN - Information has been released at the inter-sector briefing conference summarizing border gate management in the first six months of the year, and task orientation for the last six months of 2024 held by the Economic Zone Authority of Lao Cai province.
Positive result in digital transformation of Customs sector

Positive result in digital transformation of Customs sector

VCN - Implementing the digital transformation plan, the Customs sector has proactively deployed many solutions and achieved positive results, demonstrated through all aspects of customs operations; providing online public services; implementing the National Single Window, ASEAN Single Window...
556 candidates registered to take the second round of customs declaration certification exam in 2024

556 candidates registered to take the second round of customs declaration certification exam in 2024

VCN - Up to now, the Council of Examination for Certificates of Training in Customs 2024 has received 556 exam registration applications from candidates within the prescribed time limit to participate in the second semester at the exam location in the Southern region.
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.
Dong Nai Customs: Prepare for new border gate infrastructure projects

Dong Nai Customs: Prepare for new border gate infrastructure projects

VCN - Dong Nai Customs Department actively carries out preparation work to be ready for the operation of new infrastructure projects such as Long Thanh airport and Phuoc An port, thereby creating space for business development in the area.
Ha Tinh Customs increases revenue from administrative reform

Ha Tinh Customs increases revenue from administrative reform

VCN – Great efforts in administrative reform, attracting investment projects, and supporting production and business activities of enterprises have created growth momentum for imports and exports across border gates in Ha Tinh province. Accordingly, the taxable turnover, declarations and revenue across the area managed by Ha Tinh Customs Department in the first half of 2024 have seen positive results, the Department announces.
Businesses highly appreciate the Customs-Business partnership in Bac Ninh

Businesses highly appreciate the Customs-Business partnership in Bac Ninh

VCN - Bac Ninh Customs officers support businesses in solving problems that arise during the procedure process, thanks to that goods can be circulated quickly, meet customs clearance time, production progress, and well implement commitments with customers, deliver on time.
Read More

Your care

Latest Most read
Businesses share about developing Customs-Business partnerships

Businesses share about developing Customs-Business partnerships

It is hopeful that businesses will accompany the Customs agency to build and develop the Customs-Business partnership in depth and substance
Facilitating and attracting import and export goods through An Giang border gate

Facilitating and attracting import and export goods through An Giang border gate

Actively support and guide businesses importing and exporting goods through An Giang border gates has increased significantly in the first half of 2024, creating a source of state budget revenue for An Giang Customs Department.
Quang Ninh Customs considers businesses as partners for cooperation and development

Quang Ninh Customs considers businesses as partners for cooperation and development

VCN - Businesses also noted quick and timely access to customs legal documents; regularly receive support to solve difficulties from the Customs authorities.
Binh Phuoc Customs: Efforts to overcome budget collection challenges in the last months of the year

Binh Phuoc Customs: Efforts to overcome budget collection challenges in the last months of the year

Although the revenue collection results at Binh Phuoc Customs Department recorded positive results in the first 6 months of the year, it is predicted that the situation in the last 6 months of the year will have many difficulties and challenges.
Hanoi Customs faces difficulties in state budget collection

Hanoi Customs faces difficulties in state budget collection

VCN - According to Hanoi Customs Department, although the import-export turnover of goods in the first six months of the year at the unit increased, many imported products with large revenue contribution and high tax rates decreased, having a great impact
Mobile Version