Da Nang Customs: Specification of business support by survey

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Customs operation at Hoa Khanh- Lien Chieu Industrial Park Customs Branch. Photo: N.L

Removing shortcoming for enterprises

Implementing the targets and orientations on reform and facilitation for enterprises in accordance with the Government's Resolution No.19-2018/NQ-CP and the year of promoting investment attraction in 2018 of Da Nang City, in August 2018, Da Nang Customs has conducted surveys and collected information from enterprises regularly carrying out customs declarations with Customs branches at Da Nang Customs Department, to receive comments on the satisfaction levels and shortcomings in carrying out the Customs procedures.

185 questionnaires were sent to enterprises. After receiving questionnaires, 16 enterprises’ questions were sent to the Customs authority. Currently, these questions have been specifically answered by Da Nang Customs Department. For example, Danang Seaproducts Import-Export Corporation asked that when carrying out Customs procedures for importing goods that are produced for export with C/O form D. At the time of carrying out Customs procedures, does the Corporation have to submit C/O form D to enjoy preferential tax? Or does the Corporation have to submit it when changing the use purpose? Is it correct or not if the Corporation submits e-C/O form D meaning that it does not have to submit paper C/O form D?

Answering questions of enterprises, Da Nang Customs Department said that goods that have to submit C/O form D are stipulated in Article 4 Circular 38/2018/TT-BTC dated 20 April 2018 of the Ministry of Finance on determining origin of import and export goods. The goods that do not have to submit C/O form D are stipulated in Article 6 of Circular 38/TT-BTC. Accordingly, goods are not required to submit C/O as prescribed in Clause 1 and Clause 2 in Article 4 of this Circular, but if the Customs declarants propose to submit C/O at the time of carrying out Customs procedures and declare in accordance with Clause 1 Article 5 of this Circular, the Customs authority will receive and check C/O as per regulation.

Regarding the question whether or not it is correct if the Corporation submits e-C/O form D, meaning that it does not have to submit paper C/O form D, Da Nang Customs Department said that pursuant to Clause 1 of Article 25 of Annex VII issued with Circular 22/2016/TT-BTC dated 3 October 2015 of the Minister of Industry and Trade, e-C/O can be submitted, granted and approved to replace the paper C/O with the equivalent legal effect. According to Clause 3 Article 4 of the Ministry of Finance's Circular No. 38/2018/TT-BTC dated April 20, 2018, if an e-C/O is submitted via National Single Window, the Customs declarant shall not have to submit paper C/O.

Jone Tech One Member Limited Liability Company asked that for the two declarations issued with the same bill, when declaring the company does not have the official bill so it has to use the Unique Consignment Reference. Thus, does it have to use the same Unique Consignment Reference for 2 declarations or use 2 Unique Consignment References for 2 declarations?

Answering this question by the Company, Da Nang Customs Department said that Point k, Clause 1, Article 18 of Circular 38/2015/TT-BTC of the Ministry of Finance, which was amended and supplemented in Article 7 and Article 1 Circular 39/2018/TT-BTC, stipulates that, “when registering export declaration, Customs declarant must fully declare container number on the declaration for export goods transported by container and the Unique Consignment Reference under the instruction in Form No. 02, Appendix II issued with this Circular.

Order number 2.24 in Appendix II issued together with Circular No. 38/2015/TT-BTC which was amended and supplemented at Appendix I Circular 39/2018/TT-BTC stipulates that before registering export declaration, Customs declarant must notify information on goods expected to be exported into the customs supervision area in accordance with regulations in form 14 of this Appendix via the e-Customs system. The system shall automatically grant the Unique Consignment Reference for export shipment and the declarant shall use this Unique Consignment Reference for declaration in this box. A shipment can be declared with the maximum of 5 Unique Consignment References, but the goods under these References must be the same shipper, same consignee, same consignor, same means of transport in the same route and the same date of export.

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Answering questions from Coature Vietnam Co, Ltd., for handling of the false declaration of the contract number, Da Nang Customs Department said that Point d, Article 3, of the Law on Handling of Administrative Violations stipulates that, “The sanction of administrative violations shall be conducted for only administrative violations regulated by the law”. The false declaration of contract number mentioned by the company is not stipulated in the Government’s Decree No. 127/2013/ ND-CP dated 15 October 2013 (amended and supplemented in Decree No. 45/2016/ ND-CP dated 26 May 2016) and shall not be sanctioned. If the false declaration affects tax policies and financial obligations, the competent persons shall consider the dossiers to handle this act as prescribed in Articles 7, Article 8 and Article 13 of the Government’s Decree No. 45/2016 / ND –CP.

These questions were specifically answered by the Da Nang Customs Department, for the questions out of its competency, the Department will report to the General Department of Vietnam Customs for unified instruction.

Specifying the support activities

According to the Da Nang Customs Department, over the past years, the development of the Customs-Business partnerships and concerned parties has been focused through the organization of consultation conferences by the Department to remove shortcomings for enterprises. In 2017, the Department held a consultation session at department level on business operations at duty free shops and a consultation session at Custom branch level on Customs procedures for goods that are processed and produced for export. In addition, Customs branches have also regularly held dialogue conferences under schemes with enterprises on issues related to Customs procedures, exchanged and removed shortcomings for enterprises; held conferences on information exchange on risk warning and publicized about voluntary compliance for 250 importers and exporters in the area; held conferences on dissemination of Foreign Trade Law and Decrees guiding import-export enterprises in Da Nang city.

The solutions for supporting the removal of problems in particular, and the activities to develop the Customs-business partnership in general at Da Nang Customs Department is highly appreciated. Ms. Thuy Phuong, an import-export officer at North Central Vietnam Seafood Joint-stock Company, said that the solutions to modernize and reform the Customs over the past time have brought many benefits for enterprises from the declaration and feedback of Customs clearance results in a quick manner.

In addition, the organization of seminars is also effective for businesses, such as the conference on the exchange of risk warning information and propaganda about self-compliance for businesses held this year, in which enterprises are advised on risks in order to avoid and cause losses. The supporting measures are different in customs branches, for example, the Hoa Khanh-Lien Chieu Customs Branch periodically advises twice a month, giving updated information related to the Customs field for businesses via email.