Customs procedures for goods in transit through ASEAN member countries and imported into Vietnam or goods in transit from ASEAN member countries through Vietnamese territory to non-ASEAN countries

– Customs Law 2014;

– Article 12 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 Customs Transit System ASEAN to implement Protocol 7 on the Customs Transit System.

– Circular No. 42/2020/TT-BTC dated May 22, 2020 of the Ministry of Finance regulating information norms and document samples to carry out goods transit procedures according to the provisions of Decree No. 46/ 2020/ND-CP.

a) In case transit procedures through the ACTS System end at the import border gate

Step 1: the customs declarant presents the goods with TAD to the Customs Branch of the import border gate (Destination Customs Branch) for inspection at the request of the customs authority; Submit a “notice of arrival” to destination customs through the ACTS System before unloading the goods. In case a transit enterprise is given priority, a "notice of arrival" shall be sent as soon as the goods arrive at the enterprise's headquarters or registered location.

Step 2: The destination customs department receives the TAD; Check the status of goods; check customs seals or special seals for goods in transit of priority businesses; Check customs records, physical inspection of goods in cases where the shipment must have customs records checked, physical inspection.

Step 3: In case the inspection results are suitable, clear the shipment and send the information "Test results do not detect violations" to the customs authority at the point of departure abroad through the ACTS System to end the customs procedure. transit process.

In case the inspection results are not consistent, send a verification request through the ACTS System to the customs authority at the point of departure abroad for clarification and only clear the goods when the information required for verification is cleared. clearly.

For priority transit businesses, after receiving the business's "notification of arrival" through the ACTS System, the Director of the Customs Branch of the destination point decides on the physical inspection of the goods and notification. for customs declarants through the ACTS System;

Step 4: Update arrival date information, send notification of "goods inspection results" through the ACTS System to the customs authority at the departure point within 02 (two) days at the latest from the date the goods are received. Present and send a “notice of arrival” to the customs authority of the overseas departure point, the customs authority of transit countries and the original destination customs authority in case of change of destination customs authority through ACTS system for ending transit journeys;

Step 5: Confirm on TAD that the shipment has been cleared through customs at the request of the customs declarant (if any);

Step 6: Carry out goods import procedures or goods transit procedures according to current regulations of Vietnamese law.

b) In case transit procedures through the ACTS System end at the Customs Branch outside the border gate

Step 1: the customs declarant presents the goods with TAD to the Customs Branch of the import border gate (Transit Customs Branch) for inspection at the request of the customs authority;

Step 2: The Customs Branch of the import border gate (Transit Customs Branch) receives the TAD; Check the status of goods; check customs seals or special seals for goods in transit of priority transit enterprises;

Step 3: If the inspection results do not detect any signs of violation, the Transit Customs Branch will approve the goods to continue their transit journey through the ACTS System.

In case the inspection results detect signs of seal violation or the goods are no longer in their original condition, send a verification request through the ACTS System to the customs authority of departure abroad for clarification and implementation. Physical inspection of goods according to the provisions in step 5.

Step 4: Check customs records in case the shipment must have customs records checked.

Step 5: Carry out physical inspection of goods in cases where the shipment must be physically inspected; and the end of the transit journey.

Update arrival date information, send notice of "goods inspection results" through the ACTS System to the customs authority at the departure point at the latest within 02 (two) days from the time the goods are presented and send a “notice of arrival” to the customs authority of the overseas departure point, the customs authority of transit countries and the original destination customs authority in case of a change of destination customs authority through the ACTS System to end the transit journey; Confirm on TAD that the shipment has been cleared through customs at the request of the customs declarant (if any).

Step 6: Destination Customs Branch performs similar steps 2, 3, 4, 5, 6 in case transit procedures through the ACTS System end at the import border gate.

TAD documents (in case the ACTS System has a problem, the TAD must have confirmation from the customs authorities of ASEAN countries participating in the transit goods transport journey).