1. E-customs Declaration
Inputting information of e-customs declaration to PC in accordance with the norms and standard frames is instructed in the Information Norms Guide for E-customs Declaration (Appendix 1).
2. Amendment and supplement to e-customs declaration information
2.1. While amending and supplementing e-customs declaration information, enterprises shall have to:
a) Input e-customs declaration information that needs for amending and supplementing on the basis of accepted e-customs declaration information and attach the reason for such amendment and supplement;
b) Send amended and supplemented information of e-customs declaration to the e-customs sub-department where they registered;
c) Receive the reply from the E-customs Sub-department, which details as follows:
- In case amendment and supplement are accepted by the E-customs Sub-department, carrying out the contents stipulated at Paragraphs c, d, Item 1.1 Part II of Decision No. 50/2005/QĐ-BTC; or
- Submitting paper vouchers relating to amendment and supplement of customs dossiers in order to be considered by the E-customs Sub-department.
2.2. While receiving requirements for amendment and supplement of e-customs declaration information, the Head of E-customs Sub-department shall have to consider and make a decision as follows:
a) Accept enterprises’ proposal for amendment and supplement; Inspect, register and classify e-customs dossiers as stipulated at Item 1.3 Part II of Decision No. 50/2005/QĐ-BTC; or
b) Inform and request enterprises to submit paper vouchers relating to amendment and supplement of customs dossiers. The E-customs Sub-department, if accepting, shall implement as stipulated at Paragraph a, Item 2.2, Part II mentioned above, the other cases shall be considered according to the regulations.
2.3. Time of allowed amendment and supplement
a) For goods of Green Channel and Yellow Channel: before customs officers who are responsible for the supervision at the Boder-gate Customs Sub-department confirm e-customs clearance completion;
b) For goods of Red Channel: before customs officers examine the actual conditions of goods.
3. Guidelines for declaring origin of goods and settling C/O lack
a) For goods which are required to have the Certificate of Origin (C/O) but have declared to be in C/O lack:
- The Head of E-customs Sub-Department shall decide to clear goods and accept C/O debt according to the regulations;
- The E-customs Sub-Department shall inform enterprises via the system to supplement C/O information within the prescribed time.
In case the deadline is over but enterprises have not supplemented C/O information yet, the E-customs Sub-Department shall re-calculate the tax, then send the announcement of tax adjustment to enterprises via the system and follow with current regulations.
b) For imported goods with many C/O, goods origin information is declared on the basis of contents of Certificate of Origin (C/O) issued by the authorized body of final exporting country before goods are imported into Vietnam.
4. Guidelines for e-customs declarations HQ/2005-TKĐT and Appendix of e-customs declarations HQ/2005-PLTKĐT:
a) In case goods levied both special consumption tax and value added tax (VAT), the square 28 shall be split into 2 rows by dotted horizontal line. VAT shall be written in the upper row and special consumption tax in the lower row.
b) In case the consignment comprises less than 4 (four) items, more than 4 (four) containers, the container number sign shall be printed on the square 26 of Appendix of e-customs declarations HQ/2005-PLTKĐT.
5. Time for inspection for e-customs declaration information as prescribed at Part II.1.2
a) Enterprises can create and send e-customs declaration information to the registered E-customs Sub-Department at any time, but the E-customs Sub-department only inspects, accepts e-customs declaration registration within working hours, from 8.00a.m to 12.00a.m and from 1.00p.m to 5.00p.m (except for the weekend and public holidays);
b) After working hours, only accepting e-customs declaration information and numbering declarations in accordance with specific decisions of the Head of E-customs Sub-department. The E-customs Sub-department shall notify the Border-gate Customs Sub-department for co-operation.
6. Inspecting e-customs declaration information on the system provided in Part II.1.3(a)
For goods is required to re-check e-customs declaration information by the warning system before classifying the line of goods, the customs officer shall focus on inspection of e-customs declaration information that was alarmed by the warning system. No later than 15 minutes, e-customs officers shall have to inspect and input the result of such inspection into the system. For complicated cases requiring more time, it is necessary to report the reasons on the extension to the Head of Customs Clearance Team.
For example: the system cannot inspect and determine whether HS code, tax calculation and/or application of goods management policies declared by enterprises are true or not in comparison with regulations, or the system merely processes the above-mentioned issues on the basis of HS code of goods declared by enterprises. While some items of goods have the same HS code, but different policies, depending on their quality, functions or purposes for use... For instance: second-hand family washing-machines are prohibited from import, but new ones are allowed to import; however, these 2 kinds of goods are both in the heading 8450. Therefore, for kinds of goods of the same heading 8450, the warning system will be carried and the customs officers shall conduct the additional inspection of information on such goods. If the goods are second-hand family washing machine, they are prohibited from import.
7. Guidelines for provisions as provided in Part II.2.1(b)
- Besides obligations and rights as prescribed, customs officers who work as supervisors in the Border-gate Customs Sub-department shall confirm e-customs clearance completion for imported goods or e-customs clearance completion and actual export for exported goods; besides comparing printed declarations submitted by enterprises with e-customs declaration information on the system, e-customs officers shall have to examine validity of registered declarations according to Paragraph b, Item 1.2, Part II of Decision No. 50/2005/QĐ-BTC. In case examination result is not valid, e-customs officers shall temporarily stop e-customs clearance and report to the E-customs Sub-department for settlement according to regulations;
- For some imported goods in transit (for example, iron and steel, fertilizer, cement, imported petrol,…), the Head of Customs Department where is carrying out pilot e-customs shall base on the actual situation to assign the E-customs Sub-department to confirm e-customs clearance completion for imported goods in printed declarations that were signed, affixed a seal “e-customs clearance completion” as prescribed.
8. Inspection of paper documentation under customs dossiers prescribed in Part II.2.2(b)
Customs officers, who are assigned to check paper vouchers in customs dossier, should pay attention to compare e-customs declaration in the system with paper vouchers, then inspect according to requirements of the warning system.
For example: for goods in which taxes have to be paid immediately, it is necessary to check paid vouchers and bail papers; for goods in the list of provisory import and export, if not lodging permission documents, it is obligatory to check these documents.
9. Guidelines for settlement of enterprises who were informed to be under tax coercion by the system
When the e-customs declaration information receiving system informs that the enterprise is under tax coercion, customs officers in charge have to suspend the process of making customs procedures, and inform that enterprise the coercion reason through the system at the same time. If the enterprise produces enough documents, vouchers as proof for coercion clearance, customs officers are in charge of checking, then proposing to the Head of E-customs Sub-departments to temporarily clear coercion for the enterprise as prescribed.
10. Guidelines for handing over the printed declarations and paper documentation under customs dossiers prescribed in Part II.2.3(b) and (b)
o The E-customs Sub-department packs printed customs declarations and paper documentation under customs dossiers into the E-customs Sub-department’s envelops (Appendix 2) by its seal, then hands them over to enterprises in order to delivery to the Border-gate Customs Sub-departments where will carry out the actual inspection of goods.
o The Border-gate Customs Sub-department, periodically from the first to fifth day of each month, transfers the printed customs declarations of e-customs cleared consignments and paper documentation under customs dossiers of the consignments to be inspected, to the E-customs Sub-department.
11. Announcement and collection of customs fees prescribed in Part II.2.4
o From the first to fifth day of each month, the E-customs Sub-department is responsible for sending the detailed sheet of customs fees of each kind of fee, each declaration of e-customs cleared consignments in the last month to enterprises through the system.
o Enterprises are encouraged to pay customs fees at the State Treasury.
12. Guidelines for inputting information on violations prescribed in Part II.2.6(a) and (b)
Where violation is not under the authority of Customs Sub-department, it shall be forwarded to the higher authority for settlement, the Customs Department under cities and provinces shall be responsible for monitoring and updating the result of settlement into the system.
13. Guidelines for Inspecting and determining the value of imported goods
o The E-customs Sub-department shall fulfill the process of inspection and determination of the dutiable price of imported goods that the customs procedures are carried out at the E-customs Sub-department.o The post-clearance inspection team under E-customs Sub-departments shall carry out to determine the customs value of imported goods as prescribed.