Facilitating customs procedures for AEOs

16:25 | 30/03/2022 Regulations Follow english.haiquanonline.com.vn on

VCN – To facilitate authorized economic operators (AEO) that are allowed to import goods in advance and implement post-customs declaration and during the upgrade of bonded warehouse management software, the General Department of Vietnam Customs (GDVC) has instructed municipal and provincial customs departments to process customs procedures for goods of these operators in and out of bonded warehouses.

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Facilitating customs procedures for AEOs

Officers at Noi Bai International Airport Customs Branch. Photo: N.L

The GDVC cites Article 10 of Circular 72/2015/TT-BTC dated May 12, 2015 and Article 86, Article 93 of Circular 38/2015/TT-BTC dated April 1, 2015 amended and supplemented in Circular 39/2018/TT-BTC dated April 20, 2018, as saying that raw materials, components and spare parts for the production of the AEO and purchased from bonded warehouses are allowed multiple deliveries and import before customs declarations which is done 30 days since the signing date of transaction.

However, according to the format of messages exchanged between the customs authority and the bonded warehouse operators, the criteria of the number of customs declarations is a must to carry out customs inspection and supervision procedures for goods from the bonded warehouse.

In order to facilitate the AEOs, if the AEO takes goods before customs declaration, local customs departments are required to direct local customs branches managing the bonded warehouse to implement the following steps:

Customs branches must instruct bonded warehouse operators to make manual goods delivery notes under the form specified in Circular 200/2014/TT-BTC dated December 22, 2014 guiding the corporate accounting regime for shipments out of the warehouse, and be responsible for allowing the goods to leave the bonded warehouse; store goods in accordance with regulations and present it to the customs authority upon request.

After the AEO registers the customs declaration as prescribed, the bonded warehouse operator must update it on the system and make goods delivery notes on the system under the customs declaration number.

The number of goods exported from the warehouse on the goods delivery notes made on the system must match the total volume of goods stated on the manual goods delivery notes in the month and declared on the customs declaration.

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