The Circular amending and supplementing Circular No. 38/2015 / TT-BTC adds provisions on independently transported goods

	New points on Customs procedures in the Circular amending Circular No. 38/2015 / TT-BTC
	Comments for draft revised Circular No. 38 frankly received
	Circular No. 38/2015/TT-BTC: 68 provisions will be amended, supplemented or repealed

Ho Chi Minh Customs officers inspects import goods. Photo: Thu Hoa.

Clarifying the independently transported goods

Article 50 of Circular 38/2015 / TT-BTC regulates common cases subject to Customs supervision, according to the drafting committee, to clarify cases of independent transport, combined transport and goods without procedures in the two forms above; also to comply with the provisions of Articles 43 and 44 of Decree No. 59/2018 / ND-CP amending and supplementing Decree No. 08/2015 / ND-CP, the new circular stipulates as follows:

For goods subject to Customs procedures in the form of independent transport, the provisions specify type of independently transported goods including: goods in transit, transhipped goods (except for goods in transit via airway and transported from the same airport, and transhipped goods transported abroad from the same seaport); and goods of border checkpoint transfer.

In addition to current provision, the goods of border checkpoint transfer are supplemented as follows: Export goods, which have been cleared or released, that are transported from the places for gathering imports, exports for inspection and supervision; places for EMS goods and parcel posts, export goods, which have been carried out in independent transport procedures, and have been certified for transport to the destination but then the export border gate is changed; Export goods, which have been cleared or released, transported from CFS, bonded warehouses to shallow ports, or from bonded warehouses to places for EMS goods and parcel posts; Import goods that are transported from import border gate to EMS goods and parcel posts.

For goods subject to Customs procedures in the form of combined transport, apart from the current regulations, the following cases shall also be added: Export goods which have been registered for declarations at an outside-of-border-gate Customs Branch, that are transported to EMS goods and parcel posts; Export goods from non-tariff areas (except bonded warehouses) to EMS goods and parcel posts; Import goods, which have been registered for declarations at an outside-of-border gate Customs Branch, a non-tariff area management Branch or a duty-free shop management Branch, that are transported from import border gate to EMS goods and parcel posts or duty-free shops.

Supplementing cases of Customs sealing and non- Customs sealing

The issue of Customs sealing is also amended and supplemented in accordance with provisions of Articles 43 and 44 of Decree No. 59/2018 / ND-CP. Accordingly, in addition to the cases of Customs sealing in Circular 38/2015 / TT-BTC, the Circular amending and supplementing Circular 38/2015 / TT-BTC supplements 4 cases as follows: Export goods subject to physical inspection that are transported from the outside-of-border gate Customs procedure site, the inland goods inspection area, the gathering place and centralized inspection areas or off-airport cargo terminal to express or post offices; Export goods, which have been cleared or released and transported from CFS warehouse, bonded warehouses to shallow ports, from bonded warehouse to express or post offices; Import goods that are transported from CFS, shallow ports, bonded warehouses, off-airport cargo terminal, places for EMS goods and parcel posts to Customs checkpoints outside border gates and inland inspection areas, places for gathering goods for inspection and supervision for physical inspection and sampling;

Goods of non-Customs sealing that are loaded in containers containing goods subject to Customs sealing; Goods which are forced to be re-exported, and are transported from Customs checkpoints outside border gate to export border gate.

Regarding cases of non-customs sealing cases, apart from cases described in the current regulations, the Circular amending and supplementing Circular No. 38/2015 / TT-BTC adds the following cases: Goods from abroad that are transported first from import border gate to the last export border gate without unloading at any airports or seaports in Vietnam; Export goods transported by containers from one port to another that are unloaded to a waterway transport means or placed on a rigid, multi-layered ship for transport to the export border gate with the intact sealing of shipping lines.

However, in order to avoid the risk of smuggling or trade frauds, the Circular stipulates that the General Director of Customs on the basis of analyzing and assessing the situation of smuggling and trade frauds in each period shall decide the Customs sealing for cases of non-customs sealing.

Circular amending and supplementing Circular No. 38/2015 / TT-BTC: Many new points on channel classification and additional declaration VCN - The time to announce the results of channel classification is one of the new regulations ...

Concerning the additional declaration to the independent transport declaration, Circular 38/2015 / T-BTC provides additional declaration for independent transport, but does not detail cases of additional declaration and information indicators of additional declaration. The new Circular specifies cases and information indicators of additional declaration; specifies procedures on additional declaration and responsibilities of the Customs declarants, the responsibilities of the Customs Branches where the goods arrive and depart. At the same time, the Circular also stipulates the additional declaration for list of goods in transit and transhipment.

The issue of cancellation of independent transport declaration is also more specific. Because the current Circular stipulates the cancellation of independent transport declaration, but does not stipulate cases of the cancellation. To overcome this shortcoming, the Circular amending and supplementing Circular 38/2015 / TT-BTC specifies the cases of cancellation of independent transport declarations; details the procedures for the cancellation; the responsibilities of the Customs declarants, the responsibilities of the Customs Branches where the goods arrive and depart and also regulates the cancellation of list of goods in transit and transhipment.

Concerning the customs procedures for independently transported goods, the new circular adds the provision on dossiers requiring the Detailed List of goods; the provision on inspection for import and export goods in rigid multi-layered containers being transported by inland waterway. For goods in transit by air and taken out from the same airport, and for goods transported to a transit port and transport to abroad from that transit port, the Customs procedures shall be carried out on the list of goods rather than on the independent transport declaration.