Improving customs legal system, meeting facilitation requirements and ensuring administration

	Vietnam Customs is proud of tradition, upholding achievements, proactively facing new opportunities and challenges
	Amendment of the Law on Tax Administration: Promptly supplement regulations on related-party transaction
	The Customs continues to improve the legal system

Deputy Director General of Customs Mai Xuan Thanh

Important milestones in the development and improvement of the legal system of the Customs are as follows:In the process of establishment and development, the Customs sector has always seenthe development and improvement of the legal system as a key task. The customs legal system, which has been developed, supplemented and improved through periods, has created a legal basis for import and export activities and met strict management, prevention and combat against smuggling and trade fraud amid Vietnam’s increasing global trade with many partners around the world.

On February 27, 1960, the Government issued Decree No. 03/CP on Customs regulations. Vietnam Customs in this period was determined as a tool to ensure strict compliance with the State monopoly regime on foreign trade and foreign exchange, enforcingtariff policies (collects taxes on non-commercial goods) receiving aid goods and combating cross-border smuggling.

On October 20, 1984, the Council of Ministers issued Decree 139 / HDBT defining the tasks, powers and organisational structure of the General Department of Customs.

On February 24, 1990, the President of the State Council signed an order announcing the Ordinance on Customs, which took effect from May 1, 1990. The ordinance affirms that the State of Vietnam creates favourable conditions for export, import, exit and entry activities across the Vietnamese border based on compliance with Vietnamese law and international treaties related to customs activities that Vietnam has signed or recognised.

On June 29, 2001, the National Assembly adopted the Customs Law, which took effect on January 1, 2002 and endorsed the law amending and supplementing a number of articles of the Customs Law on June 14, 2005, which took effect from January 1, 2006. The Customs Law marked an important milestone in improving the overall customs legal system, reforming administrative procedures andapplying modern customs management methods in line with international customs standards Vietnam signed and joined in the period 2001 - 2005 and wasa premise for the construction of Vietnam Customs under the motto: "Professionalism, transparency, efficiency", changing from manual management to a modern management method based on the use of information technology and electronic customs procedures.

In the last 10 years, the Customs legal system has continued to be strengthened and improved based on Party and State policies, ensuring the consistency in the national legal system and international treaties to which Vietnam is acceded to. As a result, the customs process is built on the principle of compliance with the general objective of the national administrative reform and sticking to the institutional targets set out by the Master Programme. The customs legal system covers all areas of customs operations, creating a legal foundation for comprehensive customs reform and modernisation in all operations.

In particular, the Customs Law 2014, adopted at the 7th Session of the XIII National Assembly on June 23, 2014, came into effect from January 1, 2015, is an important shift in customs administration. If the 2001 Customs Law and the 2005 revised Law stipulated the methods of implementation of customs procedures were mainly traditional and semi-electronic, the 2014 Customs Law stipulated the implementation of customs procedures is mainly by electronic method. This is a basic method to reduce time and costs for customs declarants, customs offices and facilitate fast clearance. The law also creates for the first time a stable legal basis for the implementation of the National Single Window, specifies the responsibilities of ministries and agencies in submitting export and import permits and written notification of inspection results and exemptions of specialised inspection for import and export goods in electronic form through an integrated information system.

Based on the Customs Law 2014, the General Department of Customs has developed and submitted to competent authorities for promulgation of the National Assembly’s Resolution, 14 Government Decrees, 40 Circulars of the Ministry of Finance and seven joint venture circulars to promptly remove problems and shortcomings arising in the implementation and comply with the socio-economic development.

Along with that, the General Department of Customs participates in building and submitting to competent authorities for promulgation of the Law amending and supplementing a number of articles of the Law on Tax Administration No. 21/2012 / QH13; Law on Import Tax and Export Duties and many decrees, circulars on tax administration, customs inspection and supervision.

It can be said customs legal normative documentsthrough each period are stable and provide suitable management methods and are always reformed and effectively anticipatedin institutional reform; ensure the legal basis for implementing modern management methods and constantly developing to facilitate international trade activities and play animportant role in promoting administrative procedure reform and electronisation with ministries and agencies.

In the near future, stemming from the requirement of deep international integration, the customs law must continue to be supplemented and improved in accordance with the economic development speed and Vietnam's commitments in international treaties that the country has signed and allows the strong application of the results of the Industrial Revolution 4.0.

Customs policies and procedures continue to be strongly reformed in the direction that customs regimes with the same nature will have the same procedures, the movement of goods will be managed closely; a legal basis to manage e-commerce activities will be developed and specialised inspection will be comprehensively reformed. At the same time, State management of customs is ensured, violations of origin, illicit transshipment is prevented, the efficiency and effectiveness of in the performance of the task of protecting national sovereignty and economic security is enhanced.

Vietnam Customs is proud of tradition, upholding achievements, proactively facing new opportunities and challenges VCN - 75 years of construction and growth, Vietnam Customs is constantly growing, making an important contribution ...

The development of laws on customs will focus on and further enhance the role and practical participation of the business community, individuals and organisations to improve the effectiveness and efficiency of enforcement.