New content on customs declaration that businesses need to grasp

As of June 5, 2018, the implementation of customs documentation and customs declaration will comply with the new provisions of Decree No. 59/2018 / ND-CP of April 20, 2018 and Circular No. 39 / 2018 / TT-BTC of the Ministry of Finance. New regulations and guidelines will solve many problems and shortcomings related to procedures for import and export activities ...

Innovation on customs records

On April 20, 2018, the Government issued Decree No. 59/2018 / ND-CP amending and supplementing a number of articles of Decree No. 08/2015 / ND-CP dated January 21, 2015 providing for expenditures. details and measures to implement the Customs Law on customs procedures, inspection, supervision and customs control.

To guide Decree No. 59/2018 / ND-CP, and at the same time solve problems and shortcomings during the implementation of Circular No. 38/2015 / TT-BTC, April 20, 2018, Ministry of Finance Also issued Circular No. 39/2018 / TT-BTC providing for customs procedures; customs supervision and inspection; Export tax and import tax will be effective on June 5, 2018.

Circular No. 39/2018 / ND-CP has many new contents built based on the research and application of trade facilitation measures; At the same time, in accordance with the change of international trade practices and at the same time meeting the requirements of customs management as well as handling problems and shortcomings, namely:

Firstly, the electronic customs filing method will become the main method of customs filing. The customs dossier will be submitted electronically by the declarant (scanned copy with digital signature) right after making the customs declaration registration.

As such, customs declarants do not need to prepare a paper customs dossier and bring it to the customs office to submit as current.

Secondly, distinguishing in detail the customs dossiers from the declarers, which must be submitted to the customs offices when carrying out the customs procedures with the customs dossiers, the declarers need to be kept at the customs declarers’ offices for produced when customs authorities conduct inspection.

Accordingly, the customs dossier submitted at customs procedures will only include at least documents that provide necessary information for customs management, not all documents related to export shipments. , import.

This new regulation both ensures transparency while reducing costs and manpower for both businesses and customs authorities in the preparation of customs documents and inspection of customs records.

5 new contents on customs declaration

To ensure consistency in the declaration and further electronicization of the implementation of electronic customs procedures in addition to the customs declaration principles prescribed in Article 19 of Circular No. 38/2015 / TT-BTC, the Circular No. 39/2018 / TT-BTC supplements some principles such as:

First, a bill of lading must be declared on an import customs declaration. In case a bill of lading declares multiple customs declarations, the declarant shall notify the split of the bill of lading with the customs authority before registering the customs declaration. In case of imported goods without a bill of lading, the customs declarant shall obtain the goods management number through the Customs electronic data processing system before making customs declaration.

Secondly, for goods on multiple export customs declarations of the same goods owner who is in the same container or in the same means of goods storage, the declarant must notify that the goods are packed in the same container or the same container. The system processes electronic customs data before carrying out the procedures for bringing goods through the customs supervision area.

Thirdly, imports and exports subject to a permit of a specialized management agency must have a permit at the time of registration of the customs declaration and must fully fill in the permit information on the customs declaration. Quan.

Fourthly, in case goods are mistakenly or excessively sent compared to goods sale and purchase contracts, customs declarants shall make additional declarations or refuse to receive goods according to regulations.

Fifthly, in case the electronic customs declaration system of the declarant fails to carry out electronic customs procedures, if the declarant wants to continue carrying out customs procedures, the declarant shall issue a written request. notify the Customs Sub-department where the intended customs procedures and customs declaration modes are carried out during the time of troubleshooting.


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