VCN – A reader sent to the Customs News a question on that the export of clothing line is not shown in a company’s business registration certificate, but that company wants to export clothing to Japan, must the company re-register its business registration certificate and what are export procedures on clothing to Japan? This question was answered in detail by the Hanoi Customs Department.
|Respond to the amendment of paper Customs dossier for aircraft in not excess of 1 hour|
|Complete the list of goods must be done Customs procedures at the border gate|
|Many records for cancellation of Customs declarations made online|
Operational activities in Phu Tho Customs Sub-department, Hanoi Customs Department. Photo: T.Trang
Answering this question, the Hanoi Customs Department guided: Regarding the right to conduct import and export business, at the Article 3 of Decree No. 187/2013/ND-CP dated 20/11/2013 of the Government regulating the right to import and export business as below:
"1. For Vietnamese traders having no foreign direct investment capital (below referred to as traders): Traders have the right to import and export good regardless of their registered business lines, except goods on the List of goods banned from export or suspended from export and goods on the List of goods banned from import or suspended from import”.
2. For traders with foreign investment capital, foreign companies, and branches of foreign companies in Vietnam:
Besides abiding by provisions in the Decree, the traders, companies, and branches must comply with other provisions of relevant laws and commitments of Vietnam in the international treaties signed by the Socialist Republic of Vietnam, and the roadmap announced by the Ministry of Industry and Trade.
3. For imported or exported goods subject to conditional import or export, apart of complying with provisions of this Decree, traders must implement regulations on conditions for import or export of such goods".
Moreover, Article 2 of Circular No. 08/2013/TT-BCT dated 22 April 2013 of the Ministry of Industry and Trade stipulates that “Foreign-invested enterprises are entitled to carry out goods trading and activities directly relating to the goods trading as prescribed in the certificates of investment, business licenses or licenses for setting up enterprise’s retail establishments and other relevant law regulations. Also, the Clause 3 of Article 11 of this Decree stipulates that a foreign-invested enterprise who was already granted investment certificate to conduct the goods trading and other activities directly relating to goods trading and adjust content of implementation of goods trading and directly related activities, must do procedures for adjustment of investment certificate or procedures for adjustment of investment certificate enclosed with grant of the business license (as required by enterprises).
Accordingly, depending on whether Vietnamese traders having no foreign direct investment or having foreign investment capital or branches of foreign companies in Vietnam, the Company shall check the provisions mentioned above for implementation.
For Customs procedures, according to the Hanoi Customs Department, at Clause 1 of Article 21 of the Customs Law 2014 regulating the responsibility of Customs declarants upon implementation of Customs procedures.
a. Declare and submit customs declarations; submit or present documentary evidence of Customs dossiers prescribed in Article 24 of this Law;
b. Send goods and vehicles to proper places for physical inspection;
c. Pay taxes and fulfill other financial obligations in accordance with the laws on taxes, charges and fees and other corresponding regulations of the law. In principle, the Company bases on the provisions of the Customs Law 2014, Decree No. 08/2014 / ND-CP detailing the measures to implement the Customs Law on Customs procedures, inspection, supervision and control, and 38/2015 / TT-BTC dated March 25, 2015 of the Ministry of Finance on regulations on Customs procedures and Customs inspection and supervision; import and export duty for imported-exported goods and other relevant legal documents for implementation.
|Circular 38 to be revised to fix loopholes in the Law
VCN- In recent years, some perpetrators have taken advantage of the liberalization of Customs procedures to conduct ...
Any more questions, please directly contact the Customs Sub-department where Customs declaration was registered (enclosed with related document and dossiers) for further guidance.
By The Legal Consultancy Team/ HuyenTrang