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New regulations on customs procedure for goods exported, imported by postal services

T.H  12/09/2019 12:00 AM

​On August 23, 2019, The Ministry of Finance has promulgated Circular 56/2019/TT-BTC amending and supplementing a number of articles of Circular 49/2015/TT-BTC dated April 14, 2015 stipulating customs procedures for mail, packages or parcels of goods exported or imported through postal services provided by authorized enterprises and Circular 191/2015/TT-BTC dated November 24, 2015 stipulating customs procedure for goods exported, imported and transited through international express delivery. The Circular 56/2019/TT-BTC will be valid from October 15, 2019.
Accordingly, the Circular 56/2019/TT-BTC amended some main points on the place of customs formalities; customs declaration; Customs document…
About customs declaration, customs declarants shall carry out in electronic. Customs declarants could select to declare in the form of electronic or paper in the case of regulating in the Clause 2, Article 1 of Decree 59/2018/ND-CP amending and supplementing Decree 08/2015/NĐ-CP.
For parcels, packages of export goods, the Circular divided into two groups:
+ Group 1: parcels and packages of exported goods which have customs valuation is under 5 million VND; are exempted from export duty or subjected to export tax at the rate of 0 percent; are not belong to goods item subject to export license, specialized inspection.
+ Group 2: Parcels and packages of exported goods that are not in group 1; packages of export goods belong to group 1 but the goods owner or the person authorized by the goods owner to implement customs procedures; parcels and packages of goods that have internal warning information of enterprises; parcels and packages of goods suspected of customs value.
For parcels, packages of imported goods are also divided into two groups.
+ Group 1: parcels and packages of imported goods that have customs valuation in the duty-free quota and not belonging to the goods item subject to import license and specialized inspection.
+ Group 2: Parcels and packages of imported goods are not in group 1; packages of imported goods belong to group 1 but the goods owner or the person authorized by the goods owner to implement customs procedures; parcels and packages of goods with internal warning information of enterprises; parcels and packages of goods suspected of customs value.
Enterprises should divide and declare customs strictly according to the conditions of parcels and packages of goods. Customs offices shall handle violations in cases where parcels and packages of goods are not allowed to be imported in accordance with law. In carrying out e-customs procedures for parcels and packages of goods of group 1 exported or imported through postal services, customs declarants must cancel their declaration in 6 cases as regulated at Point a.4, Clause 1, Article 7 of this Circular.
Regarding customs procedures for exported, imported and transited goods sent via express delivery service as prescribed in Circular 191/2015/TT-BTC, the Circular 56/2019/TT-BTC also amended the regulations relating to applicable subjects, places of customs formalities; dividing commodity groups and customs procedures for each commodity group.

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