The General Department of Vietnam Customs answered many questions about Decree 59 and Circular 39

	Answering and guiding the implementation of Circular 39 for FDI enterprises
	Binh Duong Customs explains Circular 39 for Korean enterprises
	Proposals for removing obstacles for FDI enterprises on Circular 39

Customs officers guide businesses in the process of Customs clearance. Photo: N.Linh.

Remove obstacles on means of revolving

Regarding the implementation of Decree 59/2018 / ND-CP, Can Tho Customs Department reflected: According to Item a, Point 2, Clause 38, Article 1 of Decree No. 59/2018 / ND-CP amending and supplementing Article 67 Decree No. 08/2015 / ND-CP, "Customs Branches which carry out entry procedures shall receive information on port-transfer ships transferred by port authorities, shipping lines or shipping agents to compile the dossier of port-transfer ship according to the norms prescribed by the Ministry of Finance, and send it to the Customs office where the ship is expected to arrive". However, the Ministry of Finance's Circular No. 50/2018 / TT-BTC dated 23 May 2018, has not yet issued the information for declaration of port transfer. Can Tho Customs Department has requested the General Department of Vietnam Customs to upgrade the system, supplement the information and declaration of the port transfer dossiers through the National Single Window.

In response to this problem, the General Department of Vietnam Customs stated: Form 1 (port transfer dossiers) - Annex I issued together with Circular No. 50/2018 / TT-BTC dated 23 May 2018, defined the information criteria for declaration of the port transfer dossier. However, due to the fact that the national Single Window system is in the process of upgrading and improvement, these criteria have not been added yet. As a result, the General Department of Vietnam Customs has recognized the need for upgradingthe National Single Window.

During the time while the system has not been upgraded, procedures for transferring the port shall be made. The provincial / municipal Customs Departments shall compile dossiers of port transfers according to the provisions of Article 67 of Decree No. 08/2015 / ND-CP, which is amended and supplemented in Clause 38, Article 1 of Decree No. 59/2018 / ND-CP.

For wheeled vehicles including gas tanks or other liquids, Customs procedures shall be carried out at the border-gate Customs Branches where the procedures for imported goods for processing and production of export goods are conducted.

Serial collection must be performed in the CFS repository

Regarding the implementation of Circular 39/2018 / TT-BTC, many problems in the implementation process in the locality have been directed and answered in detail.

Accordingly, the Ho Chi Minh City Customs Department asked: "Circular No. 39/2018 / TT-BTC has not specified how the electronic records of the Customs office are processed? Does the Customs need to print the electronic documents in the system to save it? If so, what documents (print only the documents required to submit or all the documents)? Are the documents submitted directly by the customs declarer or are all printed on electronic vouchers and kept together with the originals of the papers submitted?"

Answering the above issues, the General Department of Vietnam Customs said: That for the documents belonging to the Customs dossiers sent by the customs declarants through the system, the Customs offices do not print for archiving, except for cases where Customs documents are required to be submitted by Customs declarants (such as licenses and specialized inspection certificates) or documents arising in the course of Customs procedure clearance (such as the record of inspection results, the transfer proposal, the written request for stopping the delivery of goods through the supervisory area, written records of violations and handling decisions). The Customs offices shall manage and complete the dossier for printing the general information of the customs declaration, enclosed with the above documents.

Regarding the Customs declaration, the Customs Department of Quang Nam asked: At Point 2, Official Letter No. 6376 / TCHQ-GSQL dated 14 July 2015 of the General Department of Customs guiding Circular 38/2015 / TT-BTC, specified how to carry out the exported goods of two goods owners jointly sharing a container.

Circular No. 39/2018 / TT-BTC only guides the declaration for cases where goods are packed together with many export declarations of the same goods owner, not guiding the general packing of many export declarations of many goods owners. Thus, is it possible for the above cases to comply with the guidance in Official Letter 6376 / TCHQ-GSQL dated 14/7/2015 of the General Department of Customs or not?

Regarding the above issues, the General Department of Customs responded as follows: According to Clause 4 of Article 4 and Clause 3 of Article 61 of the Customs Law, retail outlets that are warehouses and yards used for the collection of goods brought into retail locations include imported goods not yet cleared for Customs clearance, and goods which have been completed Customs declarations.

In the first 6 months of 2018, the Customs submitted 9 legal documents to the higher levels VCN- Improving mechanisms, policies and laws are the central tasks of the Customs sector. In the first ...

Therefore, the General Department of Vietnam Customs requested the provincial and municipal Customs Departments to guide enterprises in line with the above provisions in order to carry out the procedures for consolidating lots of containers strictly according to the provisions in Clause 32, Article 1 of Circular No. 39/2018 / TT-BTC.