Ho Chi Minh City Customs: Answering many questions on the implementation of automated system for Customs management

	Ho Chi Minh City Customs: Consider enterprises as the main focus
	Ready for deployment of the automated system for Customs management in the largest seaport in the country
	HCMC Customs has to collect nearly 22 trillion in the last two months

The Automated system for Customs clearance has been deployed at Cat Lai Port

Submitting additional declaration after Customs clearance

Answering questions of Sai Gon NewPort Corporation on how to handle for the case that goods are eligible for passing through the Customs supervision area, but an enterprise makes additional Customs declaration, Ho Chi Minh City Customs Department said that if a Customs declarant makes an additional declaration before goods are taken in and out of port and the additional declaration is eligible for passing the Customs supervision area and under the declared bill of lading or container, the Corporation shall permit goods to get in and out of port in accordance with regulations. If the Customs declarant submits the additional declaration after the goods are taken in and out port, the Corporation shall not handle additional declaration through Customs supervision area. For this case, the upgrading of additional declaration through Customs supervision area must be considered and handled by the Customs.

Regarding shortcomings on Independent transport declaration and the list of transport goods, Sai Gon NewPort Corporation said that currently, there is no regulations on status of independent transport declaration and the list of goods in transit and transshipment that are eligible for passing through the Customs supervision area. Ho Chi Minh City Customs Department has recognized this shortcoming and reported to the General Department of Vietnam Customs. While waiting for the instruction by the General Department, for the independent transport goods, the Department has requested the Corporation and Customs Branch of Sai Gon Zone 1 to implement in accordance with provisions of Circular 39/2018/TT-BTC, and arrange staff to handle the independent transport declarations when the goods are taken in and out port.

The legal framework to identify “Customs declarant”

According to the SaiGon NewPort Corporation, the basis for determining “Customs declarant” as person providing information (declaration number or Unique Consignment Reference) to the Corporation when carrying out procedures on goods delivery at Port is stipulated in Clause 31, Article 1 Circular 39/2018/TT-BTC. For this shortcoming of the Corporation, Ho Chi Minh City Customs Department answered that currently, Article 5 of Decree 08/2015/ND-CP and Clause 3, Article 1 of Decree 59/2018/ND-CP amending and supplementing Clause 3, Clause 4, Article 5 in Decree 08/2105 /ND-CP stipulate that Customs declarant includes subjects as follows: Import and export goods owners. If goods owners are foreign traders not present in Vietnam, they shall carry out Customs procedures through Customs brokers; Owners of means, operators of transport means on exit, entry or in transit or persons authorized by the owners of transport means on exit, entry or transit. The person authorized by the goods owner in cases where the goods are gifts or donations of individuals; Luggage is sent before or after the trip by passenger on exit or entry; Goods are imported for tax-exempt investment projects; Person performing the service of goods transit and transshipment; Customs Brokers; Enterprises providing international postal services or international express services, except for other requests from goods owners.

Ho Chi Minh Customs Department: To achieve the target, it must collect 390 billion vnd per day VCN- In order to achieve the target of 109 trillion vnd of taxation in 2017, calculating from ...

The responsibility of Customs declarant, port operator and the Customs agency in Custom supervision for imported and exported that are taken in, storage, and taken out of ports, yards and sites connecting the system for Customs data processing is stipulated in Clause 31, Clause 32 in Article 1 Circular 39/2018/TT-BTC amending and supplementing Circular 38/2015/TT-BTC. Thus, if the Corporation implements goods delivery, the goods consignees and consignors shall be goods owners or persons authorized by the goods owners.