VCN – From 1/7/2017, Decision 15/QĐ-TTg of Prime Minster about issuing Import goods Nomenclature that has to do Customs procedure at valid entry border. In order to implement consistently in the sector, General Department of Customs has issued guidance to provincial Customs Department about some content of difficulties.
|Customs officer at Da Nang International Airport Customs Branch complete procedure for the enterprise. Photo: N.Linh|
Specifically, General Department of Customs received a question about: Does cargo is crude, material and other items under Nomenclature enclosed with Decision 15/2017/QĐ-TTg from oversea could be stored in bonded warehouse for domestic manufacture, production or export to another country?
Regarding to this problem, General Department of Customs said that, based on Clause 2, Article 1 of Decree 87/2010 / ND-CP of the Government in 2010, bonded warehouses are non-tariff areas so that cargo under Nomenclature enclosed with Decision 15/2017/QĐ-TTg from oversea and send to bonded warehouse are allowed to do procedure at Customs Branch managed bonded warehouse (except some cases that cargo which stored in bonded warehouse, are proposed to export to another country in accordance with regulation must have Certificate of temporary import and export number of Ministry of Industry and Trade. The cargo is allowed to store in bonded warehouse in province and city that have entry border gate as stipulated in Point d, Clause 1, Article 91 of the Circular 38/2015 / TT-BTC).
Moreover, relating to the implementation of Decision 15/2017 / QD-TTg, the General Department of Customs also received problem from the local customs authorities about: Currently, Customs authorities have no basis to determine the imported raw materials, equipment, machinery, parts, and accessories used for domestic production (code A12) or directly put into commercial business (code A11), because some cases do not know whether the enterprise has production facilities or not.
In response to this issue, the General Department of Customs said that for the case that import companies register declarations according to type A12, the Customs authority shall base on information about enterprises for handling the case in accordance with regulation. In cases where enterprises are detected of declaring wrong coded for the purpose of carrying out customs procedures at the Customs branch outside the border gates, Customs authority shall report to the General Department of Customs in order to list in the case of non-compliance the customs legislation.
Local Customs authority also reported the problem: Can ICD be considered a border gate and have import procedures for goods under Decision 15/2017 / QD-TTg?
Answering the question, the General Department of Customs said that ICD is a port for export and import of goods that established in the inland, not a border gate, therefore enterprise could not do import customs procedures for commodities under Import goods Nomenclature. They must do Customs procedure at border-gate enclosed with Decision No. 15/2017 / QD-TTg.
By N.Linh/Thanh Thuy