Creating fairness in e-commerce

	Improving customs procedures for goods in e-commerce transactions
	Alarm violation in e-commerce
	Amending the Law on Tax Administration: Improving the role of banks in e-commerce tax management

Deputy General Director Mai Xuan Thanh chairs a meeting

Following the development trend

At a meeting on consulting of draft decree on management of imports and exports in e-commercial transactions on August 30 at the General Department of Customs with the attendance of Deputy General Director Mai Xuan Thanh, representatives of some customs departments under the general department, local customs departments and firms, the Deputy General Director said the draft decree is included in the program on developing legal documents approved by the Government at Resolution 24 dated February 26, 2021. The draft was widely consulted on by firms, associations and stakeholders.

Mai Xuan Thanh said it is necessary to build new procedures for the commerce type based on technology, nature of goods, transportation method, specialised delivery time, buyers more than sellers for better management and faster processing time for those who comply with the law.

The General Department of Customs has studied the experience of many countries to build a decree that is legal, transparent and in line with general standards. This contributes to trade facilitation and the fast clearance of imports and exports, said the Deputy Director General.

The draft decree include eight key contents: general provisions, regulations on system; regulations on goods management policies, regulations on tax administration, regulations on information about order, payment and transportation of import and export goods in e-commerce activities; regulations on customs procedures; regulations on responsibilities of stakeholders and execution provisions, according to the Customs Control and Supervision Department.

Specifying the scope of governance

The Customs Control and Supervision Department said to clarify contents, scope of management and governance that have not been described in relevant laws; the draft decree provides specific term interpretation such as the concept of an e-commerce transaction, e-commerce website and e-commerce trading floor.

The customs declarant includes: Owners of e-commerce trading floors, owners of e-commerce websites, customs agents, shipping companies and the owners of export and import goods in e-commerce transactions.

Regarding customs checkpoints, the draft decree stipulates customs checkpoints for export and import goods via e-commerce.

The export customs declaration can be registered at a customs branch where the customs declarant’s headquarters or business and production establishments are located, or a customs branch where exported goods are gathered or a customs branch at the export border gate.

The import customs declaration can be registered at the customs branch at the import border gate, or a customs branch managing the gathering place, centralised inspection and supervision area for postal and express goods if the imported goods are shipped by the postal service or express service; or a customs branch managing the bonded warehouse if goods are imported from the bonded warehouse.

In addition, a representative of the Customs Control and Supervision Department raised some other big contents in the draft decree.

Basing on contents in the draft decree and suggestions from the Deputy Director General, representatives of businesses have provided specific comments.

Enterprises proposed to allow them declare goods information in advance before customs declaration.

Firms proposed to send e-documents via email instead of paper documents by post.

Firms proposed to build a mechanism for low-value goods subject to specialised inspection via e-commerce.

Representatives of enterprises also gave contributions to help Customs authority to finalise the draft Decree.

The Deputy Director General Mai Xuan Thanh required firms to continue make written comments so that the General Department of Customs can understand and build policies in accordance with reality and firm’s demand while ensuring State management on customs.