2537/QD-TCHQ dated November 1, 2024
DECISION
On promulgating the process and order of customs procedures for import and export goods and goods subject to customs supervision in case the VNACCS/VCIS system has problems
DIRECTOR GENERAL OF CUSTOMS
Pursuant to the Law Custom No. 54/2014/QH13 dated June 23, 2014;
Pursuant to Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government detailing and providing measures for implementing the Customs Law on customs procedures, inspection, supervision and control, as amended and supplemented by Decree No. 59/2018/ND-CP dated April 20, 2018 of the Government;
Pursuant to Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance regulating customs procedures; customs inspection and supervision; export tax, import tax and tax management for exported and imported goods, amended and supplemented by Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance;
Pursuant to Circular No. 06/2021/TT-BTC dated January 22, 2021 of the Minister of Finance guiding the implementation of a number of articles of the Law on Tax Administration dated June 13, 2019 on tax administration for exported and imported goods;
Pursuant to Decision No. 65/2015/QD-TTg dated December 17, 2015 of the Prime Minister stipulating the functions, tasks, powers and organizational structure of the General Department of Customs under the Ministry of Finance;
Considering the proposal of the Director of the Department of Customs Supervision and Management.
DECISION:
Article 1. Promulgated together with this Decision are the procedures for customs procedures for exported, imported and transit goods in case the VNACCS/VCIS system has a complete failure and cannot perform electronic customs procedures; the systems supporting customs operations operate normally.
Article 2. This Decision shall take effect in case the VNACCS/VCIS System encounters problems as notified by the General Department of Customs. When the VNACCS/VCIS System resumes operation, the General Department of Customs shall announce the suspension of this Decision.
Article 3. The Directors of the Customs Departments of provinces and cities, heads of units under the General Department of Customs are responsible for implementing this Decision. During the implementation process, if any problems arise, promptly report and propose to the General Department for consideration and appropriate adjustment.
During the implementation process, if the relevant documents mentioned in the Issuance Procedure attached to this Decision are amended, supplemented or replaced, the newly amended, supplemented or replaced documents shall be implemented.
PROCEDURE
PROCEDURES FOR IMPLEMENTING CUSTOMS PROCEDURES FOR IMPORT AND EXPORT GOODS, GOODS SUBJECT TO CUSTOMS SUPERVISION IN CASE OF PROBLEMS WITH THE VNACCS/VCIS SYSTEM
(Issued with Decision No. 2537/QD-TCHQ dated November 1, 2024 of the General Director of the General Department of Customs)
Chapter I GENERAL PROVISIONS
Article 1. Scope of regulation and applicable subjects
1. This procedure guides the customs procedures for exported, imported and transit goods in case the VNACCS/VCIS system has a complete failure and cannot perform electronic customs procedures; the systems supporting customs operations operate normally.
2. When the VNACCS/VCIS system has problems, the following procedures are performed in paper form:
a) Customs procedures for exported and imported goods (including goods transferred through border gates that carry out customs procedures in the form of combined transportation).
b) Customs procedures for transit, transshipment, export, import, and border-gate transfer goods that carry out customs procedures in the form of independent transportation (hereinafter referred to as independent transportation), including:
b.1) Exported and imported goods transferred through border gates are transported by independent transportation;
b.2) Goods in transit passing through the mainland territory of Vietnam;
b.3) Transit goods transported between seaports, transit goods transported between ports within the same seaport.
3. For low-value goods sent via postal or express delivery services, customs procedures are carried out according to separate instructions from the General Department. Custom.
Article 2. General principles
1. When the VNACCS/VCIS system has problems, customs procedures, inspection and supervision will be carried out according to the following principles:
a) In case the customs declaration of exported and imported goods has been registered and issued a declaration number on the VNACCS System (hereinafter referred to as the case where the declaration information is available), the customs authority shall look up the information and print 02 copies of the export and import declaration (notice of classification results) on the Electronic Customs Clearance System (V5) to continue with customs procedures according to the instructions in this process.
After the system is restored, the civil servant assigned to process the declaration will update the processing results into the system according to the corresponding steps and continue to handle the procedures according to regulations.
b) In case the customs declaration of exported and imported goods has not been registered and issued a declaration number on the VNACCS System (hereinafter referred to as the case of no declaration information), the customs authority shall instruct the customs declarant to declare on a paper declaration according to the provisions of Article 25 of Decree No. 08/2015/ND-CP dated January 21, 2015, amended and supplemented by Decree No. 59/2018/ND-CP dated April 20, 2018 of the Government and carry out customs procedures according to the instructions in this Procedure;
c) For independently transported goods, the declaration is made on the transport manifest form 21a/BKVC/GSQL Appendix V issued with Circular No. 38/2015/TT-BTC dated March 25, 2015, amended and supplemented by Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Ministry of Finance;
d) For tax declaration information applying trade defense measures and information that needs to be declared but is not included in the paper customs declaration, the Customs Sub-Department shall guide the customs declarant to fill in the blank information items on the customs declaration and clearly state the type of declared information.
2. Customs authorities and customs officers are responsible for guiding customs declarants and relevant entities to declare customs declarations/transportation manifests form 21a/BKVC/GSQL (hereinafter referred to as declarations) in paper form and submit paper documents to carry out procedures according to the instructions in Decree No. 08/2015/ND-CP dated January 21, 2015, amended and supplemented by Decree No. 59/2018/ND-CP dated April 20, 2015; Circular No. 38/2015/TT-BTC dated March 25, 2015, amended and supplemented by Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance.
3. During the customs procedure, based on specific business requirements, customs officers update and look up information on the corresponding customs business processing support systems, including:
a) Manifest information management system (E.Manifest);
b) Electronic information system (V5);
c) National Single Window (NSW), ASEAN Single Window;
d) Electronic customs connection monitoring system (VASSCM);
d) Imported scrap management system (Escrap);
e) Customs value data management system (GTT02);
g) Export and import tax accounting system (KTTTT);
h) Violation information management system (QLVP14);
i) Risk management system (Riskman);
k) Information on road cargo manifests, registration for customs inspection and supervision of goods requiring intellectual property protection on online public services;
l) GC, SXXK system (e-GCSXXK);
m) Information system for managing database of categories, tax schedules and classifications, tax rates (MHS);
n) System for collecting and processing customs professional information (CI02);
o) Post-clearance inspection system (STQ);
p) Online declaration warning system (CWS);
q) Duty free shop management system;
r) Enterprise information exchange system with the General Department of Taxation (T2C);
s) Electronic GPS positioning seal system.
4. Head of the Department Custom in charge of
a) Be responsible for organizing the implementation of customs procedures according to this process to ensure publicity, transparency, speed, convenience and compliance with legal regulations, meeting the requirements of export, import, exit, entry and transit activities;
b) Assign civil servants to receive and check the conditions for declaration registration, check documents, and physically inspect goods according to the provisions of Circular No. 38/2015/TT-BTC, Circular No. 39/2018/TT-BTC and instructions in this procedure;
c) Assign separate civil servants to receive and check documents of priority enterprises and enterprises with a large number of customs declarations and import-export turnover.
5. The assigned customs officer is responsible for performing the tasks assigned by the Branch Director to handle customs procedures for exported and imported goods; goods transported independently in case the VNACCS/VCIS System has problems according to the instructions in Decree No. 08/2015/ND-CP amended and supplemented by Decree No. 59/2018/ND-CP; Circular No. 38/2015/TT-BTC amended and supplemented by Circular No. 39/2018/TT-BTC and the instructions in this procedure.
6. In case of any problems arising during the customs procedure when the VNACCS/VCIS System encounters problems, the Customs Sub-Department must report to the superior (Department, General Department) for timely handling instructions, ensuring compliance with legal regulations.
After the declaration is cleared, if there are signs of violations of customs laws, the Head of the Customs Branch shall stop the goods from passing through the surveillance area (goods not yet taken out of the surveillance area) for inspection or conduct post-clearance inspection according to regulations (goods have left the surveillance area).
Article 3. Traffic flow principles
Based on historical information, operations, compliance with laws of enterprises in the area and other information available at the time of customs procedures, the Head of the Customs Branch where the declaration is registered decides on the form and level of inspection of exported, imported goods, and independently transported goods according to the following principles:
1. In case the declaration information is available on the system but the procedures have not been completed, customs inspection will be carried out according to the system's flow.
2. In case there is no declaration information, the Head of the Customs Branch shall base on the notification document on the classification principle issued by the General Department of Customs to decide on the form and level of inspection.
3. During the preliminary inspection, detailed inspection of customs documents, and physical inspection of goods, if any signs of violations are detected, the civil servant shall propose specific contents to be inspected for the Head of the Sub-Department. Custom decide to change the form and level of inspection.
Chapter 2 SPECIFIC PROVISIONS
SECTION I
PROCEDURES FOR IMPLEMENTING CUSTOMS PROCEDURES FOR IMPORT AND EXPORT GOODS
Article 4. Procedures for customs clearance of export and import goods
Step 1. Receive, check, register, and classify declarations
1. In case there is no declaration information on the Electronic Customs Clearance System (V5).
a) The assigned civil servant shall receive customs dossiers from the customs declarant and check the conditions for registering the customs declaration as prescribed in Clause 5, Article 26 of Decree No. 08/2015/ND-CP. The checking of the list of enterprises that are not eligible to register the declaration shall be carried out as follows:
a.1) Look up information on dissolved, bankrupt enterprises; businesses that have stopped or temporarily suspended operations; businesses that are no longer operating at their registered business address; businesses whose business registration certificates have been revoked... on the system that provides declaration information to units (ministries, branches, banks, businesses) and receives and processes information received from the General Department of Taxation;
a.2) Look up tax debt status information in the centralized tax accounting system.
a.2.1) List of taxpayers who have had an administrative decision to stop customs procedures (including debts managed by customs and tax authorities) except for the case specified in Point a, Clause 2, Article 19 of Circular No. 38/2015/TT-BTC amended and supplemented in Clause 8, Article 1 of Circular No. 39/2018/TT-BTC;
a.2.2) List of taxpayers whose business registration certificates are requested by the customs authority to be revoked.
b) Processing of test results.
b.1) In case the conditions for declaration registration are not met: the receiving officer shall clearly state the reason and propose the Head of the Customs Branch to refuse to register the customs declaration via the Business Request Form according to Form No. 05/YCNV/GSQL Appendix 2 issued with Decision No. 1966/QD-TCHQ dated July 10, 2015 (hereinafter referred to as procedure 1966). After being approved by the Head of the Customs Branch in the Business Request Form, the receiving officer shall return the dossier with the Business Request Form so that the customs declarant knows the reason;
b.2) In case the conditions for declaration registration are met, the customs authority shall accept the registration of the customs declaration and perform the following:
b.2.1) Issuance of declaration number: The Customs Sub-Department where the declaration is registered opens a logbook to monitor the issuance of paper declaration numbers ensuring 14 characters according to the following principle: 98, code of the unit receiving the declaration (Sub-Department code/Professional Team code) (04 characters), year of registration (02 characters), declaration serial number (06 numeric characters). The declaration number is issued each year, at the end of the year, the declaration number is re-issued from the first declaration number (for example: in 2015, the declaration number starts at 98CCCC.15000001; in 2016, the declaration number starts at 98CCCC.16000001; in which CCCC is the code of the customs clearance unit);
b.2.2) Record the declaration number and branch code Custom receipt, date of registration, type code on 02 copies of customs declaration;
b.2.3) Sign and stamp the official to confirm in the civil servant registration box on 02 copies of the customs declaration.
c) The assigned civil servant receiving the dossier records the results of the preliminary inspection, proposes a classification according to the principles in Article 3 of this procedure on the Form Order, the level of inspection according to Form 01 issued with this procedure and transfers the entire customs dossier to the Head of the Customs Sub-Department to decide on the form and level of inspection;
d) Responsibilities of the Head of the Customs Sub-Department.
d.1) Based on Article 3 of this procedure and the information obtained at the time of carrying out the procedure, decide to classify the declaration on the form order, the level of inspection according to form 01 issued with this procedure and clearly state the form and level of inspection in the box "classification results and instructions for customs procedures" on the declaration;
d.2) Assign staff to check documents and physically inspect goods on the Order, the form and level of inspection according to form 01 issued with this procedure.
e) Based on the form and level of inspection decided by the Head of the Customs Sub-Department, the receiving officer shall:
e.1) For declarations classified as green: proceed to step 4 of this Article before confirming customs clearance.
e.2) For declarations classified in yellow/red channels: record the approval results in the "channelization results and customs clearance instructions" box on the customs declaration, notify the customs declarant of the channelization results and transfer to step 2 for processing.
2. In case the customs declarant has declared the customs declaration on the VNACCS system and the declaration information on the Electronic Customs Clearance System (V5), the customs officer shall receive 02 copies of the customs declaration (notification of classification results) submitted by the customs declarant to carry out customs procedures according to the instructions in this process.
Step 2. Check customs documents
1. Check profile details
a) Based on the type of export and import goods declaration, risk instructions on the Form Order, inspection level (if any) and corresponding regulations in Circular No. 38/2015/TT-BTC amended and supplemented in Circular No. 39/2018/TT-BTC, the assigned civil servant shall conduct a detailed inspection of the customs dossier;
b) Check product name and code
Checking product name and code: Comply with the provisions in Clause 1, Clause 3, Article 24 of Circular No. 38/2015/TT-BTC dated March 25, 2015, amended and supplemented by Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Ministry of Finance and perform as follows:
b.1) Check product name:
b.1.1) The declared description of goods must clearly and fully describe the ingredients, content, properties, structure, characteristics and uses, meeting the criteria for names and descriptions of goods in the List of Vietnamese export and import goods, and the Tariff applicable to export and import goods;
b.1.2) Compare the description of declared goods with: the content of the notes on the relevant sections, chapters, sub-chapters, groups, and sub-groups in the List of Vietnam's export and import goods; the tariff schedule applicable to export and import goods in effect at the time of declaration registration; technical documents and other certificates related to the goods in the customs dossier.
b.2) Check code:
b.2.1) The declared commodity code must be clear, complete, and accurate according to the level of detail of the goods to be classified in the List of Vietnam's export and import goods and the Tariff applicable to export and import goods.
b.2.2) Compare the description of goods and declared goods codes with the description of goods and codes in the List of export and import goods with risks in terms of goods classification, tax rate application, List of export and import goods of Vietnam, and Tariff applicable to export and import goods in effect at the time of declaration registration.
c) Check tax rates:
c.1) The assigned civil servant shall check and compare the declared description of goods, codes, and tax rates with the description of goods, codes, and tax rates in the export and import tax schedules issued by the Government and the Decisions of the Minister of Industry and Trade on the application of trade defense measures to imported goods in effect at the time of declaration registration to determine conformity;
c.2) Compare the documents in the customs dossier with the conditions of applying the Tariff Schedules in effect at the time of declaration registration (such as regulations on the exporting country, certificates of origin, and forms of transportation from the exporting country);
c.3) When carrying out customs procedures, in addition to checking the information declared by the customs declarant regarding the description of goods, codes, and tax rates according to the contents in Point b and Point c of this Clause, customs officers must compare them with technical documents and other documents related to the goods in the customs dossier, and information available in the MHS system (note to look up the following information: Information on the results of pre-determined codes at function 2.02, section 2 - Look up; Analysis and classification results at function 2.03, section 2 - Look up; Classification guidance documents at function 3.03.06, section 3 - website; Declaration of goods description and codes of similar exported and imported shipments at function 2.08, section 2 - Look up) and handle them according to regulations.
d) Check value Custom.
d.1) In case the customs declaration of exported and imported goods has been registered and issued a declaration number on the VNACCS System and the GTT02 system is still operating normally, the customs value inspection shall be carried out according to the instructions in Decision No. 1810/QD-TCHQ dated June 15, 2018 of the General Director of the General Department of Customs on inspection, consultation, and determination of customs value for exported and imported goods;
d.2) In case the customs declaration of exported or imported goods has not been registered or issued a declaration number on the VNACCS System and the satellite systems encounter problems, the civil servant shall accept the declared value and clear the goods. The customs value inspection shall be carried out after the goods have been cleared;
d) Intellectual Property inspection shall be carried out in accordance with the provisions of Circular No. 13/2015/TT-BTC dated January 30, 2015, amended and supplemented by Circular No. 13/2020/TT-BTC dated March 6, 2020 of the Minister of Finance. In addition, for goods subject to intellectual property inspection according to the plan of the General Department of Customs, customs officers must check and compare the declared information on the trademark of the goods with the list of product trademarks requiring inspection, supervision, and protection of intellectual property rights that have been registered and notified by the General Department of Customs;
e) Checking the origin of goods is carried out in accordance with the provisions of Circular No. 33/2023/TT-BTC dated May 31, 2023 of the Ministry of Finance.
g) Tax policy check:
g.1) The procedure for checking tax exemption, tax reduction, tax non-collection, handling of tax, late payment, and overpaid fines shall comply with the procedures issued together with Decision No. 3394/QD-TCHQ dated December 31, 2021 and guiding documents of the General Department of Customs;
g.2) Check the tax calculation basis, tax calculation method, and tax calculation exchange rate in accordance with the provisions of the law on Tax on imported and exported goods and the instructions in Section IV, Chapter II of Circular No. 38/2015/TT-BTC amended and supplemented by Circular No. 39/2018/TT-BTC.
g.3) The tax determination procedure is implemented according to the provisions of the Tax Administration Law No. 38/2019/QH14, Decree No. 126/2020/ND-CP detailing a number of articles of the Tax Administration Law and Article 48 of Circular No. 38/2015/TT-BTC amended and supplemented by Circular No. 39/2018/TT-BTC.
g.4) Processing tax exemption for cases where the Tax Exemption List has been registered and is being used on the VNACCS System:
g.4.1) In case the customs declaration of exported and imported goods has been registered and issued a declaration number on the VNACCS System: the customs authority checks the tax exemption declaration information on the Electronic Customs Clearance System (V5), accepts the tax exemption according to the declaration information on the customs declaration. After the VNACCS System is restored, the civil servant assigned to process the declaration shall update the processing results into the system according to the corresponding steps and continue to handle the procedures according to regulations so that the Tax Exemption List can continue to be used. In case it is necessary to adjust the Tax Exemption List, the customs authority shall guide the taxpayer to provide documents and carry out the registration procedure to adjust the Tax Exemption List according to regulations.
g.4.2) In case the customs declaration of exported and imported goods has not been registered and issued a declaration number on the VNACCS System: if the taxpayer who registers a paper customs declaration needs to continue using the electronic tax exemption list that has been registered and monitored on the VNACCS System, then proceed as follows:
g.4.2.1) The customs authority receiving the declaration shall instruct the taxpayer to contact the customs authority issuing the electronic Tax Exemption List to carry out the procedure for registering to use the paper Tax Exemption List for the remaining tax exemption quantity;
g.4.2.2) Taxpayers declare the List of tax-exempt goods expected to be exported or imported according to Form No. 06 issued with Decree No. 18/2021/ND-CP dated March 11, 2021 of the Government, in which the "Quantity" column clearly states the remaining quantity exempted from tax according to the Electronic Tax Exemption List, and at the same time has a written commitment to take responsibility for accurately declaring information related to the Electronic Tax Exemption List;
g.4.2.3: The customs authority that issues the electronic tax exemption list shall issue to the taxpayer 01 Backtracking Tracking Form (original) according to form No. 07 issued with Decree No. 18/2021/ND-CP dated March 11, 2021 of the Government, keep 01 copy of the Backtracking Tracking Form and keep the original List of tax-exempt goods presented by the taxpayer;
g.4.2.4) The customs authority receiving the declaration shall:
g.4.2.4.1) Instruct taxpayers to declare the number of the Electronic Tax Exemption List, the order number of the goods line on the Electronic Tax Exemption List, and the code of the customs unit receiving the Electronic Tax Exemption List (For example: the unit receiving the Tax Exemption List is the Customs Department). Custom Hai Phong City declare as: 03ZZ) in the goods description section on the customs declaration;
g.4.2.4.2) Update and deduct the quantity of goods exempted from tax on the original copy of the Deduction Tracking Form, sign the confirmation on the Deduction Tracking Form, keep 01 copy and return the original copy of the Deduction Tracking Form to the taxpayer;
g.4.2.4.3) After completing customs procedures, the customs authority receiving the declaration shall provide information on the declaration of tax-exempt goods according to the Tax Exempt List with 01 copy of the Deduction Tracking Slip for the unit issuing the Tax Exempt List to know and monitor;
g.4.2.4.4) After the System is restored, the customs authority that issues the Tax Exemption List shall check and compare the information provided by the taxpayer regarding tax exemption according to the Tax Exemption List and the information provided by the customs authorities that receive the declaration to guide the taxpayer to declare, amend, supplement, and adjust the electronic Tax Exemption List according to regulations.
h) Check export and import licenses and specialized inspection certificates.
The inspection is carried out in accordance with the provisions of Article 28 of Circular No. 38/2015/TT-BTC dated March 25, 2015, amended and supplemented by Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Ministry of Finance.
2. Processing test results:
Customs officers record the inspection results in Section I of the Inspection Results Record Form according to Form No. 06/PGKQKT/GSQL Appendix V issued with Circular No. 38/2015/TT-BTC, specifically as follows:
a) If the file inspection discovers incomplete declarations or discrepancies or inconsistencies between the documents in the customs dossier and the declaration information, the file inspection officer shall:
a.1) Notify the customs declarant to make additional declarations through a professional request form according to form No. 05/YCNV/GSQL Appendix 2 issued with Decision No. 1966/QD-TCHQ dated July 10, 2015. In case the civil servant has sufficient information to determine that there is a violation, the violation shall be handled according to regulations;
a.2) In case the customs authority does not have sufficient grounds to determine the accuracy of the customs declaration, the customs declarant shall be requested to provide additional information and documents via a professional request form according to form No. 05/YCNV/GSQL Appendix 2 issued with Decision No. 1966/QD-TCHQ dated July 10, 2015. In case the customs declarant submits additional documents according to the provisions of law but they are still invalid, the Head of the Sub-Department shall be requested to transfer the goods for actual inspection and handling according to regulations. The civil servant inspects the records, records the inspection results in boxes 1, 2, 3, Section I and proposes handling in box 4, Section I on the Inspection Result Form No. 06/PGKQKT/GSQL Appendix II issued with Circular No. 39/2018/TT-BTC. The Branch Director reviews, decides, signs and stamps in box number 5, section I on the Inspection Result Record Form and, based on the actual situation, assigns civil servants to physically inspect the goods after deciding on the form and level of inspection.
b) If the results of the file check are suitable, do the following:
b.1) For cases where backward tracking is required:
b.1.1) For goods subject to management under license, customs officers look up and update information on the quantity of goods on the Electronic Customs Clearance System (V5);
b.1.2) For imported scrap, customs officers look up and update information on the quantity of goods on the Escrap system;
b.1.3) Based on the tax exemption list and the list of customs declarations in the list provided by the customs declarant, the customs officer shall monitor and deduct the tax exemption list;
b.1.4) Based on the list of customs declarations for temporary import for re-export, other temporary import for re-export, temporary export for re-import, on-site import and export that have completed procedures, customs officers shall carry out backward monitoring.
b.2) In case of eligibility for customs clearance, the customs officer shall stamp the completion of the file inspection on form No. 06/PGKQKT/GSQL and move to step 4 of this Article before confirming customs clearance;
b.3) In case of bringing goods back for storage, follow the regulations in Article 5 of this Procedure;
b.4) In case of goods release, it shall be carried out in accordance with the provisions of Article 6 of this Procedure;
b.5) In case of having to physically inspect the goods:
b.5.1) Transfer the file to step 3 of this Article to perform physical inspection of the goods;
b.5.2) In case of imported goods, bring the goods to the inspection location at the Sub-Department Custom The place of declaration registration shall comply with the provisions of Article 10 of this Procedure;
b.5.3) In case of checking the goods on behalf of others, it shall be carried out according to the provisions of Article 9 of this Procedure.
Step 3. Check the actual goods
1. The physical inspection of goods shall be carried out in accordance with the instructions in Article 48 of Procedure 1966 (except for the instructions in Point a.3, Point b.3, Clause 2, Article 48). In case of exported and imported goods that must be inspected by X-ray machines, it shall be carried out in accordance with Decision No. 3272/QD-TCHQ dated November 24, 2020 of the General Department of Customs.
2. The decision on the form and level of inspection and the assignment of civil servants to physically inspect the goods shall be made on the Form and Level of Inspection Order according to Form 01 issued with this procedure. The recording of the results of the physical inspection of the goods shall be made on Form 06/PGKQKT/GSQL Appendix V issued with Circular No. 38/2015/TT-BTC amended and supplemented in Circular No. 39/2018/TT-BTC.
Step 4. Check completion of tax, fee and charge obligations
Customs officers shall update information on the KTTTT system according to the instructions in Decision No. 1647/QD-TCHQ dated June 26, 2020 of the General Director of the General Department of Customs promulgating the Handbook on tax accounting and other revenues, tax debt management for exported and imported goods, specifically:
1. Create a new customs declaration on the KTTTT system
In case there is declaration information: The customs declaration number is issued according to the declaration number automatically issued by the Electronic Customs Clearance System (V5). In case there is no declaration information: The customs declaration number is issued based on the paper declaration according to the provisions of Article 25 of Decree No. 08/2015/ND-CP amended and supplemented by Decree No. 59/2018/ND-CP and customs procedures are carried out according to the instructions in this Procedure.
a) For priority enterprises:
Civil servants shall issue tax notices based on the list of priority enterprises, with the tax payment deadline being the 10th of the following month;
b) For businesses using guarantees:
The tax payment deadline is the maximum guarantee period of 30 days from the date of customs declaration registration.
b.1) For general guarantees:
The official reviews the list of taxpayers using joint guarantees and checks the remaining amount to be used to guarantee the next declaration:
b.1.1) In case the guarantee amount is sufficient: the civil servant issues a tax notice;
b.1.2) In case the guarantee amount is not enough: the officer requests the taxpayer to pay additional amount;
b.1.3) For goods in declarations with tax guarantees (general guarantees), customs officials shall organize monitoring and create a monitoring book to monitor tax guarantee deductions.
b.2) For separate guarantees: The civil servant checks the guarantee amount according to the bank guarantee corresponding to the tax payable amount:
b.2.1) In case the guarantee amount is sufficient: the civil servant issues a tax notice;
b.2.2) In case the guarantee amount is not enough: the civil servant requests the taxpayer to pay additional or submit a new guarantee corresponding to the amount of tax payable;
c) In case the taxpayer must pay tax before customs clearance/release of goods (the taxpayer must pay tax immediately).
The civil servant issues a tax notice based on the tax payable on the declaration, the deadline for tax payment is immediately upon customs clearance/release of goods.
2. Create notice of customs fees and charges to be collected corresponding to customs declarations on the KTTTT system (all customs declarations)
a) Enterprises register to pay fees and charges monthly
The civil servant issues a notice of customs fees and charges, the deadline for payment is the 10th of the following month;
b) Enterprises pay fees and charges immediately
The civil servant issues a notice of customs fees and charges, the deadline for payment is immediately upon customs clearance/release of goods.
3. Taxpayers pay taxes, fees, and customs charges through the coordinated collection banking system/State Treasury.
4. The civil servant shall account for the receivables according to the customs declaration. In case of a system error in transferring information from the collecting bank to the customs electronic payment gateway, the civil servant shall rely on the payment receipt sent by the bank/treasury via email with a digital signature to confirm the fulfillment of tax obligations.
5. Customs officers check tax obligations on the KTTTT system and handle as follows:
a) Confirmation of customs clearance of declaration
a.1) In cases where there is no declaration information on the Electronic Customs Clearance System (V5), after the declarant has fulfilled his/her tax and fee obligations, the customs officer shall sign, date, and stamp the customs officer on the "Customs clearance confirmation" box of the customs declaration to confirm customs clearance;
a.2) In case the declaration information is available on the Electronic Customs Clearance System (V5), after the declarant has fulfilled his/her tax and fee obligations, the customs officer shall print 02 copies of the declaration, sign, date, and stamp the official in the "customs notification" section on the export and import goods declaration (notification of classification results) to confirm customs clearance.
b) Return 01 copy of the declaration to the customs declarant.
Step 5. Manage and complete your profile
The management and completion of records shall be carried out according to the instructions in Article 10 of Procedure 1966.
Article 5. Bringing goods into storage
1. Based on the customs declarant's written request to bring goods back for storage according to Form No. 09/BQHH/GSQL Appendix V issued with Circular No. 38/2015/TT-BTC amended and supplemented by Circular No. 39/2018/TT-BTC or the document of the specialized inspection agency requesting to bring goods to another location for inspection according to the provisions in Clause 2, Clause 3, Article 32 of Circular No. 38/2015/TT-BTC amended and supplemented by Circular No. 39/2018/TT-BTC, the customs officer shall check the declared information with the conditions for allowing the goods to be brought back for storage as prescribed in Article 33 of Decree No. 08/2015/ND-CP and Article 32 of Circular No. 38/2015/TT-BTC and relevant legal provisions.
2. Process test results.
a) In case the goods do not meet the conditions for storage, notify the customs declarant of the reason for refusal via a professional request form according to form 05/YCNV/GSQL Appendix 2 issued with Decision No. 1966/QD-TCHQ dated July 10, 2015.
b) In case the goods meet the conditions for storage, the officer checking the documents shall perform the following:
b.1) Propose the Branch Director to approve the transfer of goods to storage, the civil servant checks the tax, fee and charge obligations (if any), specifically recording the basis for accepting the transfer of goods to storage, the location of the goods storage...;
b.2) After being approved by the Branch Director, the customs officer shall write the content "permission to bring goods for storage at address...", date, month, year, sign and stamp on box 37 of the customs declaration (for cases where there is no declaration information on the Electronic Customs Clearance System (V5)) or in the "customs notice" section of the import goods declaration (notification of the classification result);
b.3) After receiving the inspection results sent by the specialized inspection agency or submitted directly to the customs authority by the customs declarant (using the information that arrives first), the civil servant checks and compares them with the information declared on the customs declaration. If the shipment is eligible for import, the inspection results will be recorded and the file inspection will be confirmed on form No. 06/PGKQKT/GSQL Appendix V issued with Circular No. 38/2015/TT-BTC amended and supplemented by Circular No. 39/2018/TT-BTC, and the file will be transferred to step 4, Article 3 of this Procedure to confirm customs clearance; if the shipment is not allowed to be imported, it will be handled according to current regulations.
Article 6. Release of goods
Based on the customs declarant's request for goods release and the regulations on cases of goods release, the civil servant proposes to allow the goods release. After approval by the Branch Director, the following shall be done:
1. When the customs declarant has fulfilled his tax obligations, the customs officer shall write the content "allowing the release of goods waiting for ....", date, month, year, and sign and stamp on box 37 of the customs declaration (for cases where there is no declaration information on the Electronic Customs Clearance System (V5)) or in the "customs notice" section on the import goods declaration (notification of the classification result).
2. After releasing the goods, based on the provisions of Article 33 of Circular No. 38/2015/TT-BTC, if it is a case of customs clearance, the civil servant shall stamp the inspection results and confirm the completion of the file inspection on form No. 06/PGKQKT/GSQL Appendix V issued with Circular No. 38/2015/TT-BTC amended and supplemented in Circular No. 39/2018/TT-BTC and move to step 4, Article 3 of this Procedure to confirm customs clearance.
Article 7: Amendment and supplement declaration
1. The assigned civil servant receives the information on the amended and supplemented declaration on form 03/KBS/GSQL Appendix V issued with Circular No. 38/2015/TT-BTC amended and supplemented in Circular No. 39/2018/TT-BTC and the accompanying documents submitted by the customs declarant.
2. The assigned civil servant shall check the amended and supplemented declaration dossier according to the provisions of Article 20 of Circular No. 38/2015/TT-BTC amended and supplemented by Circular No. 39/2018/TT-BTC.
3. In case of changes in tax obligations, civil servants must update the tax information system according to the original declaration.
4. Based on the inspection results, the assigned civil servant shall propose to the Branch Director to accept/not accept the additional declaration on form 03/KBS/GSQL and return 1 copy to the customs declarant after approval by the Branch Director.
Article 8. Cancellation of declaration
The cancellation of the declaration is implemented according to the provisions of Article 22 of Circular No. 38/2015/TT-BTC, amended and supplemented in Clause 11, Article 1 of Circular No. 39/2018/TT-BTC. In case the customs declaration has recorded the tax payable on the KTTTT system, the civil servant shall update and cancel the tax payable according to the canceled declaration.
Article 9. Physical inspection of goods at the request of the Sub-Department Custom Place of declaration registration (Household inspection)
1. Cases of inspection of goods on behalf of others shall be carried out in accordance with the provisions of Article 5 of Circular No. 121/2021/TT-BTC dated December 24, 2021 of the Minister of Finance.
2. The procedure for carrying out the inspection of goods on behalf of others shall comply with the provisions of Clause 9, Article 29 of Circular No. 38/2015/TT-BTC, amended and supplemented by Clause 18, Article 1 of Circular No. 39/2018/TT-BTC and the instructions in Point 3, Article 11 of Procedure 1966. For the proposal for inspection of goods on behalf of others, customs officers shall carry out the above on Form No. 06/PGKQKT/GSQL, Appendix V, issued together with Circular No. 38/2015/TT-BTC, amended and supplemented by Circular No. 39/2018/TT-BTC.
Article 10. Procedures for carrying out procedures for goods transported under customs supervision in the form of combined transport.
Procedures for goods transported under customs supervision in the form of combined transportation are implemented according to the provisions of Clause 5, Article 51c of Circular 38/2015/TT-BTC dated March 25, 2015, amended and supplemented in Clause 30, Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Ministry of Finance.
Article 11. Customs supervision of exported and imported goods brought into, taken out of, and stored within customs operation areas
1. Update declaration status information
After the declaration is approved to bring goods to the inspection location/bring goods to storage/release goods/clear customs on form No. 06/PGKQKT/GSQL Appendix V issued with Circular No. 38/2015/TT-BTC amended and supplemented in Circular No. 39/2018/TT-BTC, the customs officer where the declaration is registered shall perform as follows:
a) Update information on the declaration eligible for KVGS at the function "IX.B.2 Documents eligible for KVGS (Importing Customs)" on the E.Customs V5 System for goods transported by container or at the function "IV.E.Enter documents of eligible goods" on the VASSCM System for bulk/liquid/liquid goods;
b) Print 01 list of containers (for goods transported by container) through the function "IX.8.6 Print the list of containers eligible to pass through the surveillance area" or the list of goods (for other goods) through the function "IX.8.7 Print the list of goods eligible to pass through the surveillance area on the Electronic Customs Clearance System (V5) and give it to the customs declarant to bring the goods through the surveillance area.
2. Confirm goods through surveillance area
a) At ports, warehouses, yards, and cargo storage locations connected to the VASSCM system: customs officers shall supervise implementation in accordance with the provisions of Article 52 of Circular No. 38/2015/TT-BTC, amended and supplemented in Clause 31 and Clause 32, Article 1 of Circular No. 39/2018/TT-BTC;
b) At ports, warehouses, yards, and cargo storage locations that have not or are not connected to the VASSCM system: customs officers shall supervise according to the provisions in Part V of Procedure 1966; in addition, check the status of the declaration presented by the customs declarant, compare information on the E.Customs V5 system through the function "look up declaration status, container number (Supervision Office)" and perform as follows:
b.1) In case the inspection information is suitable (with information on the status of the declaration eligible to pass through the HQ Customs Clearance System), write the date, sign, and stamp the civil servant in box 31 of the export declaration/box 36 of the import declaration (for cases where there is no declaration information on the Electronic Customs Clearance System (V5)) or in the "customs notification" section of the import-export goods declaration (notification of the classification result).
Keep 01 copy of the declaration certified by the supervising civil servant and send it to the Sub-Department no later than 05 days from the date of confirmation. Custom The place of declaration registration shall provide 01 copy of the declaration with confirmation from the supervising officer for filing. Return to the customs declarant 01 original copy of the declaration with confirmation from the supervising officer.
b.2) In case there is no information about goods eligible for KVGS, coordinate with the Customs Branch where the declaration is registered to verify and handle according to regulations.
Section 2.
PROCEDURES FOR IMPLEMENTING CUSTOMS PROCEDURES FOR EXPORTED, IMPORTED, AND TRANSPORTED GOODS PERFORMED IN THE FORM OF INDEPENDENT TRANSPORT
Article 12. Procedures for independent transportation
Step 1. Receive, check, register, and classify the Shipping Manifest
1. The assigned civil servant shall receive 03 copies of the Transport Manifest according to form No. 21a/BKVC/GSQL Appendix V issued with Circular No. 39/2018/TT-BTC and customs dossiers; check the completeness of the dossier and the information declared on the Manifest.
In case the information and documents are incomplete or inappropriate, and the goods are not transported, the customs authority will not accept the registration of the transport manifest and clearly state the reason for refusal to accept on the manifest.
If the information and documents are complete and appropriate, the customs authority will accept and issue a transport manifest registration number.
2. Issue the Statement number
a) The civil servant receiving the declaration number shall issue the declaration number according to the following principle: The Customs Sub-Department where the declaration is registered shall open a logbook to monitor the issuance of a 12-character guarantee number according to the following principle: 9 (02 characters), Sub-Department code (04 characters), registration year (02 characters), declaration serial number (04 numeric characters). In which: 91 is the first number of the declaration. freight import, 9E is the first number of the export goods manifest, 9C is the first number of the transit goods manifest, 9T is the first number of the transit goods manifest. The manifest number is issued annually, at the end of the year, the manifest number is reissued from the first declaration number (for example: in 2015, the import goods manifest number starts at 9ICCCC.150001; in 2016, the transit goods manifest number starts at 91CCCC.160001; in which CCCC is the customs clearance unit code);
b) The receiving officer shall record the Manifest number, transport purpose code, receiving Customs Sub-department code, and registration date on the transport manifest according to form No. 21a/BKVC/GSQL;
c) Print the form and level of inspection order according to Form 01 issued with this Procedure, propose a flow according to the principles in Article 3 of this Procedure and transfer all customs documents to the Head of the Branch. Custom decide on the form and level of inspection.
3. Responsibilities of the Head of the Customs Branch
a) Based on Article 3 of this procedure and the information obtained at the time of procedure to decide on the classification of the List.
b) Assign officers to check documents and physically inspect goods according to regulations on the form and level of inspection according to form No. 01 issued with this Procedure.
4. Based on the form and level of inspection decided by the Head of the Customs Sub-Department, the receiving civil servant shall carry out
a) Green channel: go to step 4 of this Article;
b) Yellow flow/goods subject to physical inspection: Move to step 2 for processing and notify the customs declarant.
5. For declarations that have been declared on the system but have not completed the procedure
The assigned civil servant updates the information of the declaration that has been registered, numbered, and channeled at the function "IX.B.1 - Independent transport declaration eligible to pass through the KVGS (Customs at the place of departure and entry)" on the E.customs V5 Customs Information System to continue handling customs procedures according to regulations in case the declaration has been declared on the VNACCS System but the data has not been synchronized to the Electronic Customs Clearance System (V5) or exploits the information of the declaration that has been registered, numbered, and channeled at the function "IX.7 - Approve declaration eligible to pass through the surveillance area (Customs at the place of departure and entry)" on the Electronic Customs Clearance System (V5) to continue handling customs procedures according to regulations in case the declaration has synchronized data to the Electronic Customs Clearance System (V5), specifically:
In case the declaration has not been confirmed to be eligible for transportation or has been confirmed to be eligible for transportation but the goods have not left the customs supervision area at the Customs Sub-Department where the goods are transported, the next procedural steps shall be carried out as in Section I above (the previous steps have been carried out on the VNACCS System, then exploit the information on the Electronic Customs Clearance System (V5) or request the declarant to present a paper declaration printed from the System).
In case the declaration has been confirmed as eligible for transport and the goods have left the customs supervision area at the Customs Branch where the goods are transported to be transported to the destination, the Customs Branch where the goods are transported to will update the information about the goods transported to the destination on the "Handover Minutes" function on the Electronic Customs Clearance System (V5). In case the goods are exported through a road border gate, the Customs Branch where the goods are transported to will notify in writing the Customs Branch where the goods are transported to about the loss of goods that have actually been exported out of Vietnam.
Step 2. Check customs documents
1. Check the profile
a) Based on the type of transportation and the corresponding regulations in Circular No. 38/2015/TT-BTC amended and supplemented in Circular No. 39/2018/TT-BTC, the assigned civil servant shall conduct a detailed inspection of the customs dossier;
b) Check the name and code of goods in transit
Implement according to the provisions in Clause 1, Clause 3, Article 24 of Circular No. 38/2015/TT-BTC dated March 25, 2015, amended and supplemented by Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Ministry of Finance and implement as follows:
b.1) Check product name:
b.1.1) The declared description of goods must clearly and fully describe the ingredients, content, properties, structure, characteristics and uses, meeting the criteria for names and descriptions of goods in the List of Vietnamese export and import goods;
b.1.2) Compare the declared goods description with: the content of the notes on the relevant sections, chapters, sub-chapters, groups, and sub-groups in the List of Vietnam's export and import goods in effect at the time of declaration registration; technical documents and other certificates related to the goods in the customs dossier.
b.2) Check code:
b.2.1) The declared commodity code must be clear, complete, and accurate according to the level of detail of the goods to be classified in the List of Vietnam's export and import goods;
b.2.2) Compare the declared goods description and goods code with the goods description and code in the List of export and import goods with risks in goods classification, tax rate application, and List of export and import goods of Vietnam in effect at the time of declaration registration.
c) Check the transit permit and quarantine certificate (if any) for transit goods. The inspection shall be carried out in accordance with the provisions of Article 28 of Circular No. 38/2015/TT-BTC dated March 25, 2015, amended and supplemented by Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Ministry of Finance.
2. Processing test results:
Customs officers record the inspection results in Section I of the Inspection Results Record Form according to Form No. 06/PGKQKT/GSQL Appendix V issued with Circular No. 38/2015/TT-BTC amended and supplemented in Circular No. 39/2018/TT-BTC, specifically as follows:
a) If the file inspection discovers incomplete declarations or discrepancies or inconsistencies between the documents in the customs dossier and the declaration information, the file inspection officer shall:
a.1) Notify the customs declarant to make additional declarations through a professional request form according to form No. 05/YCNV/GSQL Appendix 2 issued with Decision No. 1966/QD-TCHQ dated July 10, 2015. In case the civil servant has sufficient information to determine that there is a violation, he/she shall make a record of violation and transfer the violation file to the competent authority for handling;
a.2) In case the customs authority does not have sufficient grounds to determine the accuracy of the customs declaration content, it shall request the customs declarant to provide additional information and documents by means of a professional request form or propose to the Head of the Sub-Department. Custom Decide to transfer the actual inspection of goods and take samples (if any). Based on the actual situation, the Head of the Customs Sub-Department shall assign civil servants to physically inspect the goods after deciding on the form and level of inspection.
b) If the results of the file check are suitable, do the following:
b.1) For cases where backward tracking is required:
For transit goods subject to management under license, customs officers look up and update information on the quantity of goods on the Electronic Customs Clearance System (V5);
b.2) In case the test results are suitable:
b.2.1) In case the conditions for approval of the Transport Manifest are met, the customs officer shall stamp the completion of the file inspection on form No. 06/PGKQKT/GSQL Appendix V issued with Circular No. 38/2015/TT-BTC amended and supplemented in Circular No. 39/2018/TT-BTC and move to step 4 of this Article;
b.2.2) Cases where physical inspection of goods is required:
b.2.2.1) After completing the customs dossier inspection, the civil servant shall only record the results of the dossier inspection in section 1 of form 06/PGKQKT/GSQL Appendix V issued with Circular No. 38/2015/TT-BTC amended and supplemented by Circular No. 39/2018/TT-BTC (which proposes the contents to be noted when physically inspecting the goods);
b.2.2.2) Transfer the file to step 3 of this Article to perform a physical inspection of the goods.
Step 3. Check the actual goods
1. The physical inspection of goods shall be carried out in accordance with the instructions in Article 48 of Procedure 1966.
2. The decision on the form and level of inspection and the assignment of civil servants to physically inspect the goods shall be made on the Form and Level of Inspection Order according to Form 01 issued with this procedure; the results of the physical inspection of the goods shall be recorded on Form 06/PGKQKT/GSQL Appendix V issued with Circular No. 38/2015/TT-BTC amended and supplemented in Circular No. 39/2018/TT-BTC.
3. Based on the results of the actual inspection of the goods, the official issues a notice of transit fees (VND 200,000/1 declaration).
Step 4. Confirm goods through surveillance area
a) The receiving officer signs and stamps the “list number” box and returns it to the customs declarant to present to the customs supervisor at the place where the goods are transported; Update the list information via the function “IX.B.2 – Documents eligible to pass through the KVGS (Import Customs) on the Electronic Customs Clearance System (VS) to send information about goods eligible to pass through the KVGS to the warehouse, yard, and port business;
b) Responsibilities of the Customs Branch where the goods are transported:
b.1) Check the quantity, container number (for goods packed in containers), number of packages, parcels (for bulk goods) between the actual goods presented by the customs declarant and the information declared on the manifest; Carry out customs sealing (in case the goods must be sealed by customs);
b.2) Return to the customs declarant 02 Transport manifests according to form No. 21a/BKVC/GSQL and hand over the goods to the customs declarant for transport to the Sub-Department. Custom where the goods are transported to continue the procedures according to regulations; keep 01 copy to track the transported goods.
b.3) Prepare a handover record according to form No. 10/BBBG/GSQL Appendix II issued with Circular No. 39/2018/TT-BTC to hand over the goods to the Customs Branch where the goods are transported to.
Update the "Handover Minutes" function on the Electronic Customs Clearance System (V5) to hand over goods to the Customs Branch where the goods are transported to in case the declaration has been registered, numbered, and classified on the VNACCS System;
b.4) Track information on shipments subject to customs supervision.
c) Responsibilities of the customs authority where the goods are transported to:
After receiving the Shipping Manifest confirmed by the Customs Sub-Department where the goods are transported from, presented by the customs declarant, and the goods have been transported to the destination, the Customs Sub-Department where the goods are transported to shall:
c.1) Check the information declared on the Manifest; Check the seal status or the original condition of the goods, compare the actual seal number with the customs seal number (if any) or the carrier seal number (if any) on the Manifest, the List of containers/packages/parcels;
c.2) In case there are signs of law violations, the Head of the Customs Sub-Department shall decide to conduct a physical inspection of the goods according to regulations and handle violations according to law (if any). The results of the physical inspection shall be recorded on the Inspection Result Record Form according to Form 06/PGKQKT/GSQL Appendix V issued with Circular No. 38/2015/TT-BTC amended and supplemented by Circular No. 39/2018/TT-BTC and kept with the dossier;
c.3) Confirm, sign and stamp on 02 Lists; return 01 List to the customs declarant; 01 List is kept at the Customs Branch where the goods are transported to and fax a response to the Customs Branch where the goods are transported from for information and to keep with the customs dossier.
Confirm the goods arrive at the destination on the "Handover Minutes" function on the V5 Electronic Customs Clearance System for cases where the declaration has been registered, numbered, and classified on the VNACCS System.
Article 13. Declaration of amendments and supplements to the Shipping Manifest
Based on the request for additional declaration according to form No. 03/KBS/GSQL Appendix V issued with Circular No. 39/2018/TT-BTC and documents related to the additional declaration sent by the customs declarant, the Customs Sub-department where the List is registered shall receive and check according to the provisions in Clause 7, Article 50 of Circular No. 38/2015/TT-BTC amended and supplemented in Clause 28, Article 1 of Circular No. 39/2018/TT-BTC and the instructions in Article 7 of this Procedure.
Article 14. Cancellation of shipping manifest
Based on the request to cancel the Declaration of the customs declarant according to form No. 04/HTK/GSQL Appendix V issued with Circular No. 39/2018/TT-BTC, the Sub-Department Custom The place of registration of the List shall carry out the cancellation according to the provisions in b.2, Clause 8, Article 50 of Circular No. 38/2015/TT-BTC, amended and supplemented in Clause 28, Article 1 of Circular No. 39/2018/TT-BTC.
Chapter 3 IMPLEMENTATION ORGANIZATION
Article 15. Implementation
1. Provincial and municipal Customs Department.
a) Organize training for civil servants in the unit, notify relevant units and publicly post this process at customs clearance locations so that civil servants and customs declarants can implement it together;
b) Assign specific tasks to functional units to coordinate with the affiliated Customs Sub-Department in implementing this process;
c) Direct the subordinate Customs Sub-Departments to base on the actual situation at customs clearance locations and existing staff to assign and arrange civil servants to perform one or several steps in this process; flexibly handle arising situations to ensure compliance with legal regulations, minimize risks for civil servants and facilitate customs clearance of goods;
d) Periodically on the 5th of each month, report the results of the classification according to form No. 02/BCQLRR to the General Department of Customs (Risk Management Department) for synthesis.
2. Department of Customs Supervision and Management
a) Coordinate with relevant units under the General Department of Customs to organize training and guide the Customs Departments of provinces and cities on the contents of this process for unified implementation;
b) Assign leaders and civil servants to act as focal points to support the Customs Departments of provinces and cities in resolving problems related to the field of supervision and management during the implementation of this process. In case of exceeding authority, report to the General Department of Customs for consideration and resolution.
3. Risk Management Department
a) Immediately after receiving the notice that the VNACCS/VCIS system has encountered a problem and must temporarily stop operating, the Risk Management Department shall coordinate to propose and submit to the General Department of Customs to issue a document notifying the principles of customs declaration flow and send it to the Customs Departments of provinces and cities for implementation.
b) Assign leaders and civil servants to act as focal points to support the Customs Departments of provinces and cities in resolving problems related to risk management during the implementation of this process. In case of exceeding authority, report to the General Department's leaders for consideration and resolution.
4. Import and Export Tax Department
Assign leaders and civil servants to act as focal points to support the Customs Departments of provinces and cities to resolve problems related to import and export taxes during the implementation of this process. In case of exceeding authority, report to the General Department. Custom to consider resolving.
5. Department of Information Technology and Customs Statistics
a) Coordinate with professional units to notify on the customs website of system failures and applicable procedures so that relevant units can carry out customs procedures in accordance with regulations in Clause 12, Article 1 of Decree No. 59/2018/ND-CP dated April 20, 2018 of the Government;
b) Design information indicators based on the export goods declaration form, import goods declaration form, and Transport manifest issued with Circular No. 38/2015/TT-BTC amended and supplemented in Clause 18, Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Ministry of Finance and publicly announce on the Customs Electronic Information Portal to support customs declarants in making declarations;
c) Research and propose to digitize some operational steps in the process to support customs officials in carrying out customs procedures.
