1. WHAT IS BORDER SHIPPING
Transfer gate explained "is the transfer of goods and means of transport that are subject to customs inspection and supervision from one customs clearance location to another." (Clause 1, Article 4, Customs Law).
The concept of goods transferred from border gate to border gate is recognized accordingly Circular 39/2018/TT-BTC By affirming, goods transferred from border gate to border gate include exported goods transferred from border gate to border gate and imported goods transferred from border gate to border gate. Specifically: (Clause 28, Article 1 Circular 39/2018/TT-BTC).
Exported goods:
Exported goods that have been cleared or released for transportation from LCL collection locations (hereinafter referred to as CFS warehouse), ports for export and import of goods established inland (hereinafter referred to as inland ports), bonded warehouses, extended air cargo warehouses, places for gathering, inspecting and supervising exported goods , centralized import, centralized gathering, inspection, and supervision location for express delivery goods, centralized gathering, inspection, and supervision location for postal goods arriving at the export border gate; Exported goods carry out independent customs procedures and have confirmed delivery to the destination and then change the export border gate;
Exported goods have been cleared or released for shipment from CFS warehouse, bonded warehouse to dry port, from bonded warehouse to centralized gathering, inspection and supervision location for express delivery goods, centralized gathering, inspection and supervision location for postal goods.
Import goods:
Transportation from the import border gate to the destination port stated on the bill of lading, air cargo warehouse, CFS warehouse, gathering place, inspection and supervision of exported and imported goods concentrated at the import border gate, gathering place centralized gathering, inspection, and supervision for express delivery goods, centralized gathering, inspection, and supervision locations for postal goods or arriving at other border gates (including cases of imported goods of many the goods owner on the same means of transport, transporting from the import border gate to multiple destination ports listed on the bill of lading).
Thus, border-gate transfer goods are built based on providing characteristics for the type of border-gate transfer goods, depending on whether the goods are exported or imported and of course it must be associated with the type of gate transfer. password.
2. CUSTOMS PROCEDURES FOR TRANSFERRING GOODS
Customs procedures are mandatory procedures for traders carrying out import and export activities, and border-transit goods are no exception. The content of customs procedures for transshipped goods is specified in Article 89, Circular 38/2015/TT-BTC Regulations on customs procedures; customs inspection and supervision; Export tax, import tax and tax administration for exported and imported goods are issued by the Minister of Finance. This law reflects the following aspects:
The first, Goods for transshipment business are transported directly from the exporting country to the importing country without going through the Vietnamese border gate and do not have to go through customs procedures. This is completely in accordance with the principles of import and export management, because in reality, if goods do not pass through the border gate, all customs procedures are meaningless and waste time, affecting the order. business position.
Monday, Goods for transshipment business are transported from the exporting country to the importing country, and are brought into warehouse areas of Vietnamese seaports (not put into bonded warehouses, not put into goods transshipment areas), Customs inspection and supervision procedures are carried out as follows:
Responsibilities of traders:
Submit to the Customs Branch where the imported goods are transferred 01 set of documents including: Written request for goods transfer; Transportation of import orders: 01 photocopy.
Responsibilities of Border Gate Customs Branch: 
Receive and check dossiers for imported and transshipment shipments;
Confirm import and sign and stamp the official's official letter on the enterprise's request;
Supervise and track transshipment shipments until they are exported from Vietnam;
After the goods are loaded onto the vehicle, the customs officer supervising at the border gate confirms that the goods have passed through the monitoring area on the written request for goods transfer;
In case goods are transferred for export through a different border gate than the import border gate but in the same seaport system under the supervision area of the Customs Department, then after the goods are brought into the customs supervision area at the export border gate, , the supervising customs officer confirms that the goods have passed through the supervision area on the written request for goods transfer; Supervision of goods brought in and out of the customs supervision area at the border gate;
During the inspection and supervision process, if a transshipment shipment is detected with signs of violation, the Director of the Border Gate Customs Branch will decide to physically inspect and handle according to regulations.
With regulations on the responsibilities of traders and border gate Customs Branches, the parties are proactive in the implementation process, saving time and creating efficiency in the process of carrying out procedures, in which the responsibilities of the Branch are: The customs department is extremely important, ensuring both the rights of traders and the benefits of the state, and performing its duties enthusiastically, honestly and thoroughly.
Goods for border-gate transfer business must be exported out of the Vietnamese territory within 30 days from the date the Border Gate Customs Branch completes the receipt, checks the customs dossiers or physically inspects the goods. Regulations on storage periods for goods are intended to bind traders' responsibilities and avoid congestion of goods at the border gate.
Tuesday, Goods transported from the exporting country to the importing country through Vietnam's border gates and brought into bonded warehouses or goods transshipment areas at Vietnamese ports must undergo customs procedures according to regulations for goods. brought into and out of bonded warehouses and cargo transit areas at Vietnamese ports. This procedure is specified in Clause 59, Article 1 of Circular 39/2018/TT-BTC, here traders must make customs declaration as for goods import procedures.
Wednesday, Goods traded by border-gate transfer must be taken out of Vietnamese territory at the import border gate. This is the way for the state to most strictly control border gate "entry and exit" activities.
Thursday, Goods traded for border-gate transfer are exempt from inspection. In case of detecting signs of law violation, carry out a physical inspection of the goods. This is to create conditions for goods trading units, but also not to lose state control.
Customs clearance for imported goods transported independently or combined (border gate transfer) creates many advantages for businesses (because businesses do not need to go to the import border gate to complete customs procedures). But many businesses also take advantage of this type for trade fraud, smuggling, and tax evasion. To be able to manage this type of goods well requires a complete customs procedure process, especially customs supervision (the main task of the Border Gate Customs Branch) while also creating ventilation for customers. import and export activities, while ensuring strict management requirements. Faced with the above situation, the customs industry needs to have "customs supervision of imported goods transported independently and in combination" in a unified and effective manner.
When it comes to goods transferred to border gates, it is necessary to pay attention to customs management activities. Due to the interrupted nature of customs procedures in space and time, customs management in space and time, the management of goods transferred from border gate is the management of the transition between two customs procedures processes. mandarin. Good management of goods transferred to border gates helps customs work for goods to be carried out smoothly and smoothly, ensuring correct, complete and accurate customs procedures.
In Vietnam, the role of Customs is very important in facilitating import and export activities, contributing to promoting economic integration and implementing the country's industrialization and modernization strategy. tools of the Party and State to protect economic security, national security, political stability and social order and safety. Therefore, customs supervision of goods imported into Vietnam is extremely necessary in the current period of the country's development.
