VCN - Since the Decree No. 59/2018 / ND-CP (5/6/2018) is valid, declarants may choose the mode of declaration like e-customs declaration or paper declaration if they want.
|Customs officers of Hai Phong Customs Department implemented procedures for enterprises. Photo: T.Bình|
Specifically, it’s applied for the following circumstances:
Imported and exported goods of border residents;
Exported and imported goods in excess of the tax exemption levels of people on exit or entry;
Emergency relief goods, humanitarian aid goods; Import and export goods for national security and defense;
Donations, gifts, and movable property of individuals;
Commodities are means for the storage of goods by way of temporary import and re-export, temporary export and re-import;
Temporary imported and re-export goods, temporary exported and re-import goods in order for duty performance within a certain period of time in case of bringing passengers on exit or entry;
Other goods as regulated by the Ministry of Finance.
In addition, Decree 59/2018 / NĐ-CP also supplemented regulations on customs declaration in case of system problems, thereby overcoming obstacles in the implementation of Decree No. 08/2015 / ND- CP due to lack of regulation on handling cases where the e-customs declaration system (the initial declaration system of the enterprise) encounters incidents.
Accordingly, the declarants may declare on paper customs declaration in the case of e-customs data processing system, e-customs declaration system could not perform electronic transactions together, which can be caused by one or both systems or for other reasons.
In cases where the e-customs data processing system fails to carry out e-customs procedures, the customs offices shall have to notify such on the customs website at least one hour after the mistake occurs;
In cases where the e-customs declaration of the declarant fails to perform the e-customs procedures, the declarants shall issue a written document and send to the customs branch of the places where the customs procedures are planned to be carried out. They should clearly state the name and cause of the incident, the proposed time limit for remedying the incident and the mode of carrying out the customs declaration procedures during the time the customs declaration system of the customs declarant encounters the incident under the guidance of Minister of Finance.
By N.Linh/Thanh Thuy