order to improve the management, customs inspection and customs control of
cross-border movement of goods, especially the upcoming Lunar New Year of Tan
Suu, on January 11, 2021, the General Department of Customs has issued the Official
Letter No. 119/TCHQ-GSQL to the Local
Customs Departments to implement a number of the provisions of the
customs law, tax laws and related documents.
in recent years, the situation of smuggling and illegal cross-border
transportation, trade fraud, and tax evasion has been complicated. Organizations
and individuals take advantage of not having to declare information in advance
to gather goods at land border and waiting for illegal transportation and
smuggling into the inland; import of trademark counterfeiting goods, infringement
of intellectual property rights; import of goods which fail to make declaration
in terms of types, quantity, value, and goods banned from import; arbitrarily
consuming goods under customs supervision (goods in transit, goods temporarily
imported for re-export).
order to promptly collect and analyze information of the movement of goods and means
of transport before arriving at the border gate, to support the customs
authority to quickly process customs procedures to facilitate trade and shorten
clearance time, and to strengthen the management, customs inspection and
customs control, the General Department of Customs recently requested the Local
Customs Department to instruct affiliated Customs sub- departments to strictly implement regulations
of customs laws, tax laws and related documents, which focus on a number of provisions:
For declared information before the goods
arrive at the land or inland waterway border (except for the case where the
waterway transport has gone through the exit and entry customs procedures under
Article 79 of Decree No. 08/2015 / ND-CP, as amended and supplemented in Decree
No. 59/2018 / ND-CP): The Local Customs Departments shall instruct Customs Sub-Departments
at the land border gates and inland waterways port to request the owners of
means of transport, the operator of means of transport, and the authorized persons
by the owners of means of transport notify customs authorities of information on
means of transport and imported goods before taking goods into the territory of
Vietnam, including information in the cargo manifest through the System. If the
system does not support it, submit 01 original copy of the cargo manifest to
the Customs Sub-Department in the border-gate area.
customs authority shall immediately handle the procedures for means of
transport and goods entering the border-gate area as having all information on
the means of transport and imported goods mentioned above.
border-gate areas, warehouses and storing yards that use electronic scales, the
Customs Sub-Department requires the operator of means of transport to cross the
scale and confirm the weight on the cargo manifest. In case the weight of goods
carried on the means of transport has unusual differences from the weight of
goods declared on the cargo manifest, it is required to put into a separate
area for close supervision and wait for procedures.
- For customs procedures, customs
inspection, supervision and control for imported groceries and consumer goods: The
Local Customs Departments shall instruct
Customs Sub-Departments to guide Declarants
to fully and accurately declare information on the customs declaration form
according to Appendix II issued together with Circular No. 38/2015/TT-BTC (as
amended and supplemented in Circular No. 39/2018/TT-BTC) and guiding documents
of the General Department of Customs, concurrently send all documents in the
customs dossier via the E-customs data processing system.
case of inspection and detection of imported goods banned from import,
temporarily suspended from import, trademark counterfeiting goods, counterfeit
goods of origin, or goods required to have an import license but without a
license, it shall be handled in accordance with regulations, at the same time
transfer information to the anti-smuggling enforcement units of the Local Customs
Department to investigate and verify...
case of wrong declaration on the name, HS code, tax rate, value, quantity...
that affects the payable tax amount, but are not
liable to criminal prosecutions, the customs authority will handle the
violation and impose the additional assessment.
- Regarding to customs management
and supervision of goods in transit, goods temporarily imported for re-export: When
carrying out customs procedures, if the Customs Sub-department at the border
gate analyzes the information of in-transit goods and suspects that the
consignment hiding banned goods, the transit goods with permit (but not present
the permit), goods violating intellectual property, goods without declaration
... the customs authority decides on the examination of physical inspection of
goods (100% rate) at the import border gate. After checking, the customs
authority attaches the electronic seal from the border gate of importation to
the border gate of exportation and
notify the Customs Sub-department of the border gate of exportation to conduct
physical inspection of goods (100% rate) for the above shipment before
confirming the actual export.
Sub-Departments must use electronic seal to monitor goods in transit, goods
temporarily imported for re-export during transportation from the border gate
of importation to the border gate of exportation and notify the Customs
Sub-department of the border gate of exportation to conduct customs sealing
inspection before confirming the goods have passed through the area where goods
subject to customs supervision. The Customs Sub-Departments where goods are
transported will not verify the eligibility through the area where goods
subject to customs supervision if the container has not been affixed with an
the Local Customs Department has not been equipped with an electronic seal or
has been used up, the customs sealing or seal shall be used for sealing in accordance
with law provisions.
Local Customs Departments instruct the Customs Sub-Departments to review the
shipments of foodstuff that are temporarily imported for re-export, goods
stored in bonded warehouses with the expiry date of less than 2 months, apply
inspection and supervision methods closely during the process of storing and
transporting to the border gates of exportation until they are brought out of
the Vietnamese territory, not allowing smuggling into the inland.