Revised Decree 08/2015 / ND-CP: Proposing giving priority to specialised inspection procedures
Ha Nam Customs officers (Ha Nam Ninh Customs Department) instruct enterprises on customs procedures. Photo: H.Nu |
Ministries and agencies provide specific guidance
According to the General Department of Customs, the implementation of authorised economic operator mechanism has raised problems that must be solved uniformly. Currently, specialised inspection procedures are a big issue affecting the clearance time of all businesses in importing and exporting products subject to specialised management.
Therefore, the General Department of Customs has proposed amending and supplementing the regulation on the priority regime for specialised inspection activities described inClause 3, Article 9 as follows: “Priority is granted by ministries and sector on administrative procedures for import and export goods of authorised economic operators in the field of customs. The concerned ministries and agencies are assigned to guide the regulation of this clause."
In addition to this, the General Department of Customs has proposed to amend several points on the National Single Window (NSW) in accordance with prevailing regulations. Specifically, Decree No. 08/2015 / ND-CP regulates contents related to the NSW mechanism (Article 7, Article 8), however, the implementation process has revealed shortcomings, overlaps and shortcomings due to manual implementation from provisions in legal documents to inter-agency coordination such as there are too many unnecessary and overlap requirements on information and documents among agencies. ; the level of standardisation, simplification and harmonisation of administrative procedures remains low, and there is a lack of a legal basis for responsibilities of ministries and agencies in sharing information and implementing administrative procedures.
Therefore, on November 14, 2019, the Government issued Decree No. 85/2019 / ND-CP on the implementation of administrative procedures under the National Single Window, the ASEAN Single Window and the specialised inspection for import and export goods. The decree covers all provisions related to the implementation of the National Single Window. Therefore, Decree No. 08/2015 / ND-CP need reviewing and amending appropriately. The General Department of Customs has proposes to abolish the concepts of "specialised inspection" and "national single-window portal" in Clauses 6 and 7 of Article 3 and to annul Articles 7 and 8 of the decree.
Regulations on inspection and valuation amended
In the draft, regulations on customs inspection and valuation are also reviewed and amended to meet requirements of anti-trade fraud while ensuring compliance with international practices.
Therefore, the General Department of Customs has proposed amending and supplementing Article 21 in the direction: if there are enough grounds to reject declared value, the customs agency shall re-determine the customs value, impose tax for customs clearance of goods; if there are insufficient grounds for rejection, the customs agency will conduct the customs clearance in declared value and inspect value after clearance. In addition, regulations on exchange rates to determine taxable value are also amended and supplemented in accordance with standards described in the WTO value agreement and Article 86 of the Law on Customs. The General Department of Customs plans to amend and supplement the receipt and announcement of exchange rates in the direction of applying the State Bank's common exchange rate.
Specifically, Article 21 is amended and supplemented as follows:
"1. The customs inspection and valuation is based on customs records, accounting books, accounting vouchers and other documents related to imported and exported goods; actual goods in necessary cases and conditions under the Customs Law.
2. In implementation of customs procedures, if the customs agency suspects of the value determined and declared by the customs declarant, the customs agency shall notify the suspects, expected price and method and release goods according to regulations, and the customs declarant will consult with the customs authority to clarify the accuracy of the declared value.
a) If rejecting the value determined and declared by the customs declarant, the customs agency shall issue a written notification of the result of customs valuation and decision on tax imposition in accordance with the Law on Tax Administration to clear goods.
b) If there are insufficient grounds for the rejection of the value determined and declared by the customs declarant, the customs agency shall clear the goods according to the declared value.
Consult ministries and sectors about new model of specialised inspection VCN- On October 13, Minister, Chairman of the Government Office Mai Tien Dungchaired a meeting with representatives ... |
3. The exchange rate between VND and a foreign currency used to determine the taxable value is the exchange rate announced by the State Bank of Vietnam at the end of the fifth day of the preceding week or the exchange rate at the end of the working day preceding the fifth day if the fifth day is a public holiday. This rate is used to determine the taxable rate for customs declarations registered during the week and is updated on the website of the State Bank of Vietnam.
4. The Ministry of Finance shall detail this article”.
Related News
Lang Son removes difficulties for auto importers
08:23 | 31/03/2024 Customs
Customs create safe environment for all procedures
10:01 | 22/03/2024 World Customs
Reform of specialized inspection is an inevitable trend
10:22 | 18/03/2024 Customs
Answering many questions for Korean businesses at 2024 tax and customs policy dialogue conference
00:00 | 02/03/2024 Import-Export
Latest News
Reporting to the National Assembly for considering VAT reduction in the second half of 2024
17:09 | 14/04/2024 Regulations
The Prime Minister requested that before April 25, complete the revision of regulations on import and export of medicinal materials
10:33 | 13/04/2024 Regulations
No need to reduce the output of manufacturing and assembling automobile to enjoy preferential tariff
09:09 | 11/04/2024 Regulations
Hundreds of tons of cinnamon essential oil are left in inventory due to export regulations
09:31 | 10/04/2024 Regulations
More News
Business suspension of temporary import and re-export of Monazite ores and ore concentrates will be valid on May 13th
20:09 | 07/04/2024 Regulations
Improving the customs legal system to be modern, synchronous, unified and transparent
10:33 | 07/04/2024 Regulations
New points about rules of origin in AKFTA
08:05 | 03/04/2024 Regulations
It is necessary to build a national database on cross-border trade and transport
15:23 | 29/03/2024 Regulations
Removing difficulties in tax exemption and refund policies for export processing enterprises
14:48 | 27/03/2024 Regulations
Reviewing the list of scrap that is temporarily suspended from temporary import and re-export business
15:41 | 24/03/2024 Regulations
New law expected to boost financial leasing
14:05 | 22/03/2024 Regulations
5% VAT on fertilisers to create fairer market: domestic producers
14:03 | 22/03/2024 Regulations
Why not reduce export tax on fertilizer products to 0%?
09:37 | 21/03/2024 Regulations
Your care
Reporting to the National Assembly for considering VAT reduction in the second half of 2024
17:09 | 14/04/2024 Regulations
The Prime Minister requested that before April 25, complete the revision of regulations on import and export of medicinal materials
10:33 | 13/04/2024 Regulations
No need to reduce the output of manufacturing and assembling automobile to enjoy preferential tariff
09:09 | 11/04/2024 Regulations
Hundreds of tons of cinnamon essential oil are left in inventory due to export regulations
09:31 | 10/04/2024 Regulations
Business suspension of temporary import and re-export of Monazite ores and ore concentrates will be valid on May 13th
20:09 | 07/04/2024 Regulations