VCN- According to provisions in Decree 59/2018/ND-CP and the Circular amending and supplementing Circular 38/2015/TT-BTC, 22 Customs procedures will be implemented in electronic mode.
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Electronization of Customs Procedures has contributed to reducing clearance time of goods for enterprises. Photo: N.L
Specifically, the procedures implemented by electronic mode in accordance with Decree 59/2018/ND-CP include: procedures for imported and exported goods in excess of tax exemption of passenger on exit or entry; Goods for urgent relief, humanitarian aid goods; Imported and exported products serving for security and defense purpose; Goods being gifts, donations and movable assets of individuals; Goods as means that are rotationally used for containing goods under the mode of temporary import for re-export, temporary export for re-import as stipulated by Point a, Point b, Clause 1 Decree 08/2015/ND-CP; Goods that are temporarily imported for re-export and are temporarily exported for re-import which are used in a specified duration and carried by passengers on exit or entry.
For the above procedures, the Customs declarant can implement by manual mode or electronic mode.
For the procedure for notification of the time and place for taking goods sampling to the Customs authority, specialized management agency as prescribed in Decree 59/2018/ND-CP, the Customs declarant shall implement in electronic mode.
Many procedures that are carried out in electronic mode are also stipulated in the Circular amending and supplementing Circular 38/2015/TT-BTC, including: Additional declaration dossier; advance rulings dossier on code, origin and Customs value of goods; The notification of the list of duty-free goods; The report on the use of duty-free goods; Dossiers on goods subject to Tax exemption, Tax reduction, Tax refund and Non-tax revenue; Dossiers for requesting on handling of tax amount, late tax payment amount, fines for overpaid tax payment: Dossiers for requesting an extension of the limit time of tax payment; Dossier for requesting on gradually paying tax debts; Dossier for confirmation of the fulfillment of the tax obligation; Dossier for requesting in writing off of Tax amount, late tax payment amount and fine amount. The notification of the list of duty free goods: Goods changed for use purposes and used for domestic sale for imported goods subject to tax exemption. The notification on sampling: Requesting on taking goods in stores; Submitting the guarantee; Customs fee and charge payment; Notification of production establishments, notification of contracts and appendix of processing contracts, settlement report. Procedures for ordering of re-processing; Procedures for settlement of raw materials and supplies for processing; Procedures for handling of processed scrap and waste; Procedures for goods in and out of bonded warehouses; Procedures for handling of late tax payment amount; Procedures for confirmation of the fulfillment of the tax obligation.
For these procedures, the Customs declarant can implement manually or electronically.
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For Customs supervision procedures for imported goods which are taken in, stored and taken out of ports, warehouses and yards that are connected with the e-customs data processing system, the implementation in electronic mode will depend on the control areas that are connected or not connected to the system.
Regarding the procedures for notification of the list of duty-free goods and expected to be imported, shall be implemented in electronic mode. These procedures are only implemented in paper procedures when the system has an error.
By Ngoc Linh/Ngoc Loan