Continue to review and complete the Draft Circular on Customs procedures

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The online meeting. Photo: N.L

Representatives of units under the Ministry of Finance, the General Department of Vietnam Customs and local customs departments participated in the meeting.

During the meeting, Deputy Minister Vu Thi Mai said the review of the circular does not only cover all situations arising in reality but also must comply with provisions of the law and decree, creating favourable conditions for the development of businesses. Many issues are amended in the draft circular to remove obstacles. Therefore, the review must be closely implemented to avoid shortcomings.

It needs to further enhance the efficiency of the promulgation of legal documents towards developing open policies for officers to express their views. However, there may be many different views. But through discussion, analysis, the most optimal option will be chosen, Deputy Minister Vu Thi Mai said.

Deputy Minister directed local customs departments to comment to complete the draft circular amending and supplementing Circular 38/2015/ TT-BTC and Circular 39/2018/ TT-BTC.

According to the drafting committee, to ensure the transparency and facilitation to understand and reference, the General Department of Vietnam Customs has proposed to develop the draft circular in the direction of inheriting the contents of Circular No. 39/2018/TT-BTC that are implemented stably and have no arising problems or problems related only to the progress of implementing the functions of the Information Technology System; Supplementing the amendments to Circular No. 38/2015/TT-BTC (including the amendments in Circular No. 38/2015/TT-BTC and Circular No.39/2018/TT-BTC); Annulling Circular No. 39/2018/TT-BTC. Therefore, after the revised Circular 39 is issued, those who are directly affected only shall study Circular No. 38/2015/ TT-BTC and revised Circular 39.

The main issues that are expected to be amended and supplemented will include issues related to customs procedures, such as: regulations on implementation of customs procedures outside working hours, holidays and public holidays; Customs dossiers when carrying out customs procedures; Customs declaration; conditions for registering customs declarations; additional declaration after clearance in case of insufficient goods; declaration for changing purpose; cancellation of customs declarations; checking name, code of goods and tax rate; re-issuing a subtraction monitoring sheet; the method of identifying and reduced inspection on food safety under Decree No.15/2018/ND-CP; physical inspection for goods; documents proving the place where goods are taken for preservation; general provisions on goods transported under customs supervision; customs procedures for goods in transit; certifying enterprises engaged in export, import or temporary import for re-export of goods; Customs procedures for goods temporarily imported for re-export.

For issues related to the management of goods for export processing and production, processing enterprises, the draft circular will amend and supplement contents such as regulations on norms; notice of establishments processing and manufacturing export goods; a place for storing export raw materials, supplies, machinery, equipment and products; contracts, annexes to processing contracts; Reports on the settlement of the use of imported raw materials, supplies and exported goods; Customs procedures for handling excessive materials and supplies; waste, scrap, defective products; hired or borrowed machinery and equipment; Customs procedures for importing raw materials, supplies and exporting products; general provisions for export and import goods of processing enterprises; and Customs procedures for on-spot export and import goods.

For issues related to supervising import and export goods in and out of ports, warehouses, yards and places, it will revised the following contents: regulations on customs supervision of imported goods taken into, stored and out of ports, warehouses, yards and places connected with the electronic customs data processing system; provisions on customs supervision for exports brought in, stored, brought out of ports, warehouses, yards and points connected to the Customs electronic data processing system; Provisions on customs supervision for other cases; provisions on customs supervision for goods exported and imported through border gates, ports, warehouses, yards and locations where the system is not connected; Regulations on coordination, information exchange and when the system has error; basis for identifying exported goods.

For issues related to warehouse, yard and site management, it will focus on contents: managing incoming and outgoing goods; Customs supervision of incoming and outgoing goods and services performed at container freight station (CFS), establishment of inspection sites at works or production facilities or factories.

For Customs value, the draft circular will supplement and amend regulations on Customs value inspection during carrying out customs procedures; principles and methods of customs valuation of exported goods.

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For issues of tax collection and payment, it will supplement and amend contents, including tax assessment; provisions on goods imported for export production for destruction; handling tax, late payment, and refunded fines; complete tax obligations in case of dissolution, bankruptcy, and termination of operation. Besides, issues on post-clearance audit, it is expected to amend regulations on the time for issuing conclusion on post clearance audit at premises of customs declarant.

Based on contents in the draft circular, units participating in the online meeting provided proposals based on reality and relevant regulations.