The amended Circular 38 will take effect at the same time with Decree 59

	Final review of the draft Circular amending and supplementing Circular 38/2015 / TT-BTC
	Many obstacles on tax are revised in Circular 38/2015 / TT-BTC
	Continue to collect suggestions for completing the Amended Circular and supplement Circular 38/2015/TT-BTC

The conference

This conference is a part of a series of plans to publicize and propagandize the contents of these legal documents in the North, the Central and the South held by the GDVC in May 2018.

Thus, the two key legal normative documents which are the legal framework for all Customs procedures and Tax management for imported and exported goods that are Decree 59/2018/ND-CP and the Circular amending and supplementing Circular 38/2015/TT-BTC, will take effect on 5th June 2018. In addition, the key Circular of the Ministry of Finance on determining origin of goods will also take effect at this time.

At the conference, the Acting Director of Customs Control and Supervision Department, Au Anh Tuan stated that these legal documents were drafted to provide the most favorable conditions for enterprises’ imports and exports. At the same time, issuing provisions to ensure Customs management.

Especially, the content in the draft Circular amending and supplementing Circular 38/2015/TT-BTC is to strengthen IT application in Customs operation. The Circular also stipulates that when registering Customs declaration, enterprise shall attach documents in the Customs dossier via the system. If the dossier is classified into Yellow channel, Red channel, enterprises shall not have to submit paper documents to the Customs authority.

Also, the GDVC will coordinate with ministries and sectors to update information on the licenses and results of specialized inspection in the system. When the licenses and results of specialized inspection are updated in the system, enterprises shall only declare the number of these licenses and documents without submitting the originals and copies of these documents to the Customs.

The electronisation of Customs procedures together with the electronisation of procedures of the surveillance stage (which have been implemented by manual method) is to reduce the Customs clearance time.

Decree 59 removes specialized management procedures for entry luggage VCN - Decree 59/2018 / ND-CP (effective from 5th June 2018) has removed problems related management procedures ...

Mr. Tuan added that the new provisions in the Circular amending and supplementing Circular 38/2015/TT-BTC have electronised most of the steps in the Customs procedures and limited contact between Customs officers and enterprises to reduce the troubles and harassment that occurred in some local Customs units.

“In the framework of the plan on holding of the training conference on Decree 59/2018/ND-CP amending and supplementing a number of articles of Decree 08/2015/ND-CP and guidance circulars for enterprises, the GDVC has trained for Customs officers and updated knowledge related to the Law on Foreign Trade Management to ensure the unified implementation of regulations on Customs procedures nationwide” Mr. Tuan said.