Revised Decree 08/2015 / ND-CP: Proposing giving priority to specialised inspection procedures

	Amending a number of regulations on customs procedures stipulated in Decree 08/2015/NĐ-CP
	Decree on customs procedures, customs inspection and supervision revised
	In April, receiving many enterprises’ opinions about Decree 08 and Decree 59

Ha Nam Customs officers (Ha Nam Ninh Customs Department) instruct enterprises on customs procedures. Photo: H.Nu

Ministries and agencies provide specific guidance

According to the General Department of Customs, the implementation of authorised economic operator mechanism has raised problems that must be solved uniformly. Currently, specialised inspection procedures are a big issue affecting the clearance time of all businesses in importing and exporting products subject to specialised management.

Therefore, the General Department of Customs has proposed amending and supplementing the regulation on the priority regime for specialised inspection activities described inClause 3, Article 9 as follows: “Priority is granted by ministries and sector on administrative procedures for import and export goods of authorised economic operators in the field of customs. The concerned ministries and agencies are assigned to guide the regulation of this clause."

In addition to this, the General Department of Customs has proposed to amend several points on the National Single Window (NSW) in accordance with prevailing regulations. Specifically, Decree No. 08/2015 / ND-CP regulates contents related to the NSW mechanism (Article 7, Article 8), however, the implementation process has revealed shortcomings, overlaps and shortcomings due to manual implementation from provisions in legal documents to inter-agency coordination such as there are too many unnecessary and overlap requirements on information and documents among agencies. ; the level of standardisation, simplification and harmonisation of administrative procedures remains low, and there is a lack of a legal basis for responsibilities of ministries and agencies in sharing information and implementing administrative procedures.

Therefore, on November 14, 2019, the Government issued Decree No. 85/2019 / ND-CP on the implementation of administrative procedures under the National Single Window, the ASEAN Single Window and the specialised inspection for import and export goods. The decree covers all provisions related to the implementation of the National Single Window. Therefore, Decree No. 08/2015 / ND-CP need reviewing and amending appropriately. The General Department of Customs has proposes to abolish the concepts of "specialised inspection" and "national single-window portal" in Clauses 6 and 7 of Article 3 and to annul Articles 7 and 8 of the decree.

Regulations on inspection and valuation amended

In the draft, regulations on customs inspection and valuation are also reviewed and amended to meet requirements of anti-trade fraud while ensuring compliance with international practices.

Therefore, the General Department of Customs has proposed amending and supplementing Article 21 in the direction: if there are enough grounds to reject declared value, the customs agency shall re-determine the customs value, impose tax for customs clearance of goods; if there are insufficient grounds for rejection, the customs agency will conduct the customs clearance in declared value and inspect value after clearance. In addition, regulations on exchange rates to determine taxable value are also amended and supplemented in accordance with standards described in the WTO value agreement and Article 86 of the Law on Customs. The General Department of Customs plans to amend and supplement the receipt and announcement of exchange rates in the direction of applying the State Bank's common exchange rate.

Specifically, Article 21 is amended and supplemented as follows:

"1. The customs inspection and valuation is based on customs records, accounting books, accounting vouchers and other documents related to imported and exported goods; actual goods in necessary cases and conditions under the Customs Law.

2. In implementation of customs procedures, if the customs agency suspects of the value determined and declared by the customs declarant, the customs agency shall notify the suspects, expected price and method and release goods according to regulations, and the customs declarant will consult with the customs authority to clarify the accuracy of the declared value.

a) If rejecting the value determined and declared by the customs declarant, the customs agency shall issue a written notification of the result of customs valuation and decision on tax imposition in accordance with the Law on Tax Administration to clear goods.

b) If there are insufficient grounds for the rejection of the value determined and declared by the customs declarant, the customs agency shall clear the goods according to the declared value.

Consult ministries and sectors about new model of specialised inspection VCN- On October 13, Minister, Chairman of the Government Office Mai Tien Dungchaired a meeting with representatives ...

3. The exchange rate between VND and a foreign currency used to determine the taxable value is the exchange rate announced by the State Bank of Vietnam at the end of the fifth day of the preceding week or the exchange rate at the end of the working day preceding the fifth day if the fifth day is a public holiday. This rate is used to determine the taxable rate for customs declarations registered during the week and is updated on the website of the State Bank of Vietnam.

4. The Ministry of Finance shall detail this article”.