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The Ministry of Finance has just issued Circular No. 39/2018 / TT-BTC amending and supplementing Circular No. 38/2015 / TT-BTC on customs procedures; customs inspection and supervision; export tax and import tax. The One Logisitcs will point out six new regulations that will help businesses make customs easier - New regulations on favorable customs procedures




Circular No. 39/2018 / ND-CP consists of 5 Articles and 5 new Appendices, which are based on the study of the application of trade facilitation measures as well as to the changes. The international trade practice also meets the requirements of customs management as well as the handling of obstacles and inadequacies in the implementation of Circular No. 38/2015 / TT-BTC, specifically as follows:


1. New regulations related to customs dossiers - New regulations on favorable customs procedures

Firstly, the method of e-customs filing will become the main mode of customs filing. The customs dossier will be submitted electronically (scanned with digital signature) at the time of registration of the customs declaration. As such, the customs declarer does not need to prepare the customs dossier in paper form and bring it to the customs office for submission as it is now.

Secondly, to distinguish the specific customs dossier from the customs declarer, it is necessary to submit to the customs office when carrying out the customs procedures with the customs dossier, the customs declarer must keep it at the customs office. to produce when the customs office carries out inspection and examination. Accordingly, the customs dossier submitted when carrying out customs procedures shall include only the minimum necessary documents for customs administration, not all documents related to export goods lots. , import.

This new customs clearance procedure is both transparent and minimizes costs and manpower for both firms and customs in the preparation of customs dossiers and customs dossiers.


2. New regulations related to customs declaration - New regulations on favorable customs procedures


In order to ensure uniformity in the declaration and further electronicization of the implementation of e-customs procedures, in addition to the customs declaration principles stipulated in Article 19 of Circular No. 38/2015 / TT-BTC, Circular No. 39/2018 / TT-BTC supplementing some principles such as:

First, a bill of lading must be declared on an import customs declaration. Where a bill of lading has been declared for many customs declarations, the customs declarer shall notify the separation of the bill of lading with the customs office before registering the customs declaration. Where goods are imported without bill of lading, the customs declarers shall take the goods management numbers through the e-customs data processing system before making the customs declaration.

Secondly, if the goods belong to different customs declarations of export of the same goods owner with the same container or the same means of transport, the customs declarers shall have to notify the information on the goods which have been packed together with the same container. Customs e-customs data processing system before carrying out customs clearance procedures.

Third, export and / or import goods subject to permits of specialized branch management agencies must have permits at the time of registration of customs declarations and make full declaration of permits on the customs declarations. ...


3. Additional declaration, cancellation of customs declarations, change of use purposes - New regulations on favorable customs procedures

One of the major changes in the implementation of the supplementary declaration is that the additional declaration procedure is done entirely through the System, without submitting a proposal in the form of a paper as it is today.

In addition, in order to clarify the additional declaration procedures for each additional declaration situation in line with the international trade practice and the characteristics of each commodity line, Article 20 of Circular No. 38/2015 / TT-BTC Modified and supplemented according to the following direction: To distinguish in detail cases where the customs declarers themselves have detected errors and additionally declared in the customs clearance and additional declaration after the goods have been cleared from customs procedures; Supplementing additional declaration procedures for special cases such as export or import goods agreed to be purchased and sold in plots, original ships and agreements on tolerances on quantity and commercial level of goods chemistry; sending in excess, wrong goods; Missing goods and goods that have not been taken or taken out of the customs supervision area ...


4. Registration, distribution of declarations and handling of customs declarations - New regulations on favorable customs procedures

Electronic customs data processing system receives, examines, registers and delimits the customs declarations 24 hours a day and 7 days a week and replies the results of the division of customs declarations right after the declarations. Customs registered successfully. However, based on the updated information up to the time the goods are exported or imported to the border gate, if the information on the establishment has changed compared to the time of registration of the customs declaration, the system itself To handle and notify the change of the results of the division of customs declarations to the customs declarers.

For the examination and determination of customs value, the Circular No. 39/2018 / TT-BTC supplemented the grounds for rejection of the declared value in the customs clearance and added that the customs office Simultaneously adjust the regulations on one-time consultation. At the same time, three methods of customs valuation of export goods are added to current regulations and additional provisions on the contents, conditions and procedures for application, vouchers and documents of each method.


5. Management and supervision of import and export goods - New regulations on favorable customs procedures

For the sampling of export or import goods, if the customs declarants request the sampling, they shall make their request through the system without having to go to the customs office. The customs office will accept the notice of acceptance of the sampling through the System. In cases where samples are taken in service of specialized inspection and goods are in the customs supervision area, customs offices shall arrange supervisory forces on the basis of application of risk management.

Circular No. 39/2018 / TT-BTC - The new regulations on favorable customs procedures also add provisions to clarify the responsibilities of port operators, warehouses, yards and places. Information to the customs office (information on the quantity of goods, the time of getting in, the get out, the location of storage and changes in the storage process ...). In cases where the communication system is connected with the customs office, the declarants only need to contact the port business enterprise to transport the goods through the above-said supervision area. The basis for information on eligible consignments via the surveillance area has been provided by the customs administration via the system. This is a regulation aiming at electronicization of procedures at the stage of supervision, which most of them have done manually.


6. Management of processed goods, export production, goods of export processing enterprises - New regulations on favorable customs procedures

For the management of processed goods, export production and export processing enterprises effectively and in compliance with the provisions of the Customs Law, Decree No. 134/2016 / ND-CP, Circular No. 39/2018 / TT -BTC specifies the contents related to this type in the direction of: providing a uniform definition of processing norms; To supplement the regulation that the customs declarant must declare the raw material code and product code in the declaration on the import of raw materials and materials and export the products; More specifically, the notification of the production establishment, the place where the processed goods are to be kept, the production of the exported goods and the responsibility to notify the processing contract, the appendix of the processing contract.

In addition, in order to encourage organizations and individuals to voluntarily comply and be ready to connect and share management data and use imported raw materials and materials, these enterprises will not have to make reports. Final settlement with the customs office as stipulated in the Circular No. 38/2015 / TT-BTC. For organizations and individuals who have not yet joined the system, they shall still submit the settlement reports as prescribed. In addition, the Circular No. 39/2018 / TT-BTC also amended the regulations on correcting the final settlement report, guiding the declaration of processed products with domestic raw materials supply at the export tax rate, Carrying out procedures for importing goods of financial leasing companies ... "


Please contact The One Logistics for more information about customs clearance and current regulations: 090.328.8872 (Mr Thang)


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