Home  |  Sitemap  |  Contact Us  |  TIẾNG VIỆT
About Us      Public Services      News & Events

Guidance in implementing the Law on Customs 2014

P.Lien  23/01/2015 12:00 AM
On December 29, 2014 the Ministry of Finance has issued the Document No. 19046/BTC-TCHQ guiding the implementation of the Law on Customs 2014.  

In accordance with the Document, the Ministry of Finance has requested the units to perform the Law on Customs 2014 since the Law on Customs entered into force on January 1st 2015.  
If regulations of the prevailing legal documents are compatible with the Law on Customs 2014, they will be continuously applied until new legal texts are published. 
If regulations of the prevailing Decrees and Circulars are not compatible with the Law on Customs 2014, the Law on Customs 2014 will be applied.  
Regarding places for doing customs procedures, customs brokers and authorized economic operators (AEOs), the Ministry of Finance has also given the guidance as follows:
On the places for doing customs procedures, the article 22 of the Law on Customs 2014 is applied except for the case that specialized laws have different regulations
On customs brokers, the conditions to grant the status of customs brokers are applied in accordance with the item 2 of the article 20 of the Law on Customs.  
- Regarding the authority to recognize customs brokers and grant code numbers for customs brokers, the Director General of Customs has the authority to recognize, suspend or stop customs brokers’ operation; to issue certificates of customs declaration; to grant or revoke code numbers of the customs brokers.
- Customs brokers who have been recognized and received certificates have the right to operate. Customs brokers perform their rights and obligations in comformity with the item 3 of the article 18 of the Law on Customs 2014.
The regulations of AEOs are applied in accordance with the article 13 of the Law on Customs 2014. The conditions to grant the AEO status are stipulated in the Circular 86/2013/TT-BTC.
Regulations of the time to submit customs declarations are as follows:
On the time to submit customs dossiers: declarations of exports are submitted upon the goods is gathered at the places of which the declarants have informed and before the means of transport exits at least 4 hours; declarations of exported goods via express service are submitted before the means of transport exits at least 2 hours.  
The declarations of imports are submitted before the date when the goods arrives at the border gates or within 30 days since the date when the goods arrives at the border gates.
The time to submit the declarations of the means of transport follows the item 2 of the article 69 of the Law on Customs 2014.
The time to submit related documents of customs dossiers:  
+ In case of e-customs declaration, when customs officials examine the customs dossiers  and conduct physical inspection, declarants submit papers of the customs dossiers except for documents which have already existed on the Single Window.   
+ In case of customs declarations in paper, declarants submit or present related documents when they register the declarations. 
The time for customs officials to conduct the formalities
The time to complete the checking of one customs dossier is not over 02 working hours since Customs receives sufficiently the customs dossier.  
The deadline of physical inspection is not over 08 working hours since the declarant presents sufficiently his goods before Customs. For the goods which should be inspected in terms of specialized branches such as quality, public health, culture, phytosanitory and sanitary in accordance with related regulations; the deadline to complete physical inspection is the date of specialized inspection results.   
For the consignments of great volume, various kinds or complicated inspection, the heads of customs offices where the performance of customs procedures undergoes will determine the extended time of physical inspection. The maximum extension is not over 02 days

Besides, the Ministry of Finance has given detailed regulations on requests of advance rulings in classification; additional declaration, physical inspection, formalities to imported goods for processing and export manufacturing; periods of storing in customs warehouses, CFS warehouses; duty free shops; handling goods in stock; IPR and post clearance audit.

It is said that the Ministry of Finance have been promptly in coordination with related agencies to submit the decree and the circular on detailed guidance in implementing the Law on Customs 2014 to the Government for issuance.

 
CurrencyEffective dateExchange rate
USD06/12/202122,630.00 đ
EUR06/12/202125,315.35 đ
JPY06/12/2021196.77 đ
GBP06/12/202129,724.05 đ
CHF06/12/202124,293.72 đ
AUD06/12/202115,884.76 đ
CAD06/12/202117,489.05 đ
SEK06/12/20212,450.87 đ
NOK06/12/20212,449.07 đ
DKK06/12/20213,395.76 đ
RUB06/12/2021305.76 đ
NZD02/12/202115,866.84 đ
HKD06/12/20212,873.75 đ
SGD06/12/202116,379.51 đ
MYR06/12/20215,317.98 đ
THB06/12/2021659.72 đ
IDR02/12/20211.61 đ
KRW06/12/202118.59 đ
INR06/12/2021302.60 đ
TWD02/12/2021835.55 đ
CNY06/12/20213,529.13 đ
KHR02/12/20215.70 đ
LAK02/12/20212.14 đ
MOP02/12/20212,881.71 đ
LINKS
Hotline 19009299 for Vietnam Customs.
Liên kết tới Thống kê Hải quan
CUSTOMS CAPACITY BUILDING WORKING GROUP (CCBWG)
Home  |  About Us  |  Sitemap  |  TIẾNG VIỆT
©Copyright 2005-2013 General Department of Vietnam Customs
Address: No. 9 - Duong Dinh Nghe street, Yen Hoa, Cau Giay, Hanoi, Vietnam   -   Phone: (+8424) 39440833 (ext: 8621)   -   Email: webmaster@customs.gov.vn
License no. 97/GP-BC issued by MIC (Ministry of Information & Communication) on 13/03/2007
Notes: must specify "Source: General Department of Vietnam Customs" and link to the original content when re-publish information from this portal
Total visits: