Remove obstacles for imported shipments that exceed time limit for carrying out customs procedures
Professional activities at Hai Phong port area 1 Customs Branch. Photo: T.Bình |
Previously, in order to strengthen inspection, control and fight against acts of abusing policies and procedures to refuse to receive goods and re-export goods for smuggling, trade fraud as well as strengthening management and handling of shipments arriving at warehouses, ports or border gates for more than 30 days, 60 days without carrying customs procedures and backlogged goods for more than 90 days at warehouses, ports and border gates, the General Department of Vietnam Customs issued document No. 5306/TCHQ-GSQL dated November 9, 2021; official dispatch No. 5718/TCHQ-GSQL dated December 16, 2021 and official dispatch No. 5943/TCHQ-GSQL dated December 16, 2021 on inspection, supervision and control of imported consignments exceeding the time limit for carrying out customs procedures.
To remove obstacles in the implementation process, the General Department of Vietnam Customs continues to provide instructions for units.
Accordingly, for shipments that have registered a declaration, been cleared, released or taken back for storage before the date of issuance of Official Dispatch No. 5306/TCHQ-GSQL but not yet picked up or only partially taken it out of the port, the General Department of Vietnam Customs said that the Customs authority only stops bringing goods through the supervision area for conducting a physical inspection in case there are signs of violations as prescribed in Article 37 of the Customs Law and Clause 2, Article 32 of Decree No. 08/2015/ND-CP.
For shipments that exceed the time limit for carrying out customs procedures but are classified to Green channel by the system, the General Department of Vietnam Customs will establish criteria for channel classification to conduct an inspection for consignments violating the time limit.
During the customs inspection, if any violation is detected, the manager of the customs branch shall decide to stop bringing the goods through the supervision area for inspection following the provisions of Article 52d of Circular No. 38/2015/TT-BTC amended and supplemented in Circular No. 39/2018/TT-BTC and handle violations following the provisions of Point a, Clause 1, Article 7 of Decree No. 128/2020/ND-CP dated October 19, 2020 of the Government regulating administrative violations in the field of customs.
Regarding subjects that do not apply the guidance in Official Letters No. 5306/TCHQ-GSQL, No. 5718/TCHQ-GSQL and No. 5943/TCHQ-GSQL, including enterprises recognized as an authorized economic operator (AEO) by the General Department of Vietnam Customs, export processing enterprises; imported goods are raw materials, supplies, machinery and equipment for processing and production (except for scrap imported as raw production materials).
Regarding the time of arrival of goods at the border gate for goods transported by sea and by air, the General Department of Vietnam Customs said that the date of arrival at the border gate is the date on which the goods are transported to the port of destination indicated on the bill of lading.
Customs authorities will base on the date that the goods enter the supervision area to determine the time when the goods arrive at the border gate.
For shipments that are requested to be re-exported due to being mistaken, lost, unclaimed or refused, those goods are sent via postal services or express delivery services. In case imported and exported goods have sale contracts sent via postal services or express delivery services to which the recipient is an enterprise or organization in Vietnam, the instructions in Official Dispatch No. 5306/TCHQ-GSQL shall be followed.
In case goods are sent via postal service, express delivery service and the recipient is an individual in Vietnam, or imported and exported goods do not have a sale and purchase contract (non-commercial): the re-export procedure shall be carried out in accordance with the provisions in Clause 3, Article 12 of Circular No. 191/2015/TT-BTC dated November 24, 2015 as amended in Clause 11 Article 2 of Circular No. 56/2019/TT-BTC dated August 23, 2019 of the Ministry of Finance.
For lost goods or those with no recipients in Vietnam, re-export procedures should be followed via instructions in Clause 3, Article 12 of Circular No. 191/2015/TT-BTC dated November 24, 2015 as amended in Clause 11 Article 2 of Circular No. 56/2019/TT-BTC dated August 23, 2019 of the Ministry of Finance, and do not require re-export to the original exporting country.
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