Procedures for exemption from guarantee for multiple itineraries through the ACTS . System
- April 19, 2023
Procedure name | Procedures for exemption from guarantee for multiple itineraries through the ACTS . System |
Decision issued | 710 |
How to perform | Direct. |
Resolution deadline | Within 05 working days from the date of receipt of the written request for exemption from guarantee. |
Implementation object | Organize the transit of goods through the ACTS System. |
Implementing agencies | Customs Branch. |
Result | The GRN guarantee reference number automatically issued by the System is sent to the customs declarant. |
Fees and charges | Do not have |
Requires implementation conditions | Enterprises are exempt from guaranteeing multiple itineraries if they meet the following conditions: a) Recognized as a priority transit enterprise; b) Enterprises registered to provide transportation services or logistics services according to the provisions of law; c) The enterprise does not owe more than 90 days of tax, late payment interest, fines and is not subject to enforcement measures of tax administrative decisions in the customs sector for 02 consecutive years. until the time of request for waiver of guarantee. |
Legal grounds | Article 26 of Decree No. 46/2020/ND-CP dated April 9, 2020 of the Government Regulating customs procedures, customs inspection and supervision for goods in transit through the ASEAN Customs Transit System to implement Protocol 7 on the Customs Transit System. |
The order of execution |
Step 1: The customs declarant sends the application for exemption from guarantee to the customs office where the customs transit declaration was first registered through the ACTS System. Step 2: Within 05 working days from the date of receiving the written request for exemption from guarantee, the customs authority checks and compares with the regulations stated in Clause 1, Article 26 of Decree No. 46/2020/ND -CP and notify customs declarants about the exemption of guarantee according to the form issued by the Ministry of Finance, and update information through the ACTS System for customs declarants to declare GRN on the customs transit declaration. Step 3: The ACTS system automatically issues a guarantee exemption reference number for the customs declarant to declare on the customs transit declaration. |
Profile components |
a) Written request for exemption from guarantee according to Form No. 08/TBMBL in Appendix VI issued with Circular No. 42/2020/TT-BTC dated May 22, 2020 of the Ministry of Finance: 01 original copy; b) Decision on recognition of priority transit enterprises according to Form No. 04/QDCNNDNUT Appendix IV in Circular No. 42/2020/TT-BTC dated May 22, 2020 of the Ministry of Finance: 01 copy for the school In case of first request for exemption from guarantee; |
Number of records | 01 set |
Name of the declaration form | Application for exemption from guarantee according to Form No. 08/TBMBL, Appendix VI issued with Circular No. 42/2020/TT-BTC dated May 22, 2020 of the Ministry of Finance. |
Attachments | 0 |
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Phone: (+84) 28-2218.7777 // (+84) 28-2219.7777
Website: https://whitelotuslogistics.com.vn
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