If the original copies are paper-based documents already submitted to customs authorities, enterprises shall keep the copies. With regard to electronic documents, it is required to shall keep the electronic files.
This Decree also supplements regulations on determination of customs areas designated in areas used for express delivery. Accordingly, customs areas designated in areas used for express delivery refer to location for concentrated supervision, inspection and gathering of commodities imported and exported via express delivery.
In addition, according to the amendments at Clause 8 Article 8, re-processing facilities are also considered to be customs areas designated.
3. Explosive pre-substances, industrial explosive materials under the List of the Ministry of Industry and Trade;
4. Scraps according to the List specified by the Prime Minister
Routes, duration for transport of goods shall be determined by customs declarants themselves with the approval of customs authorities of locations from which the goods are transported ; the duration must not exceed 48 hours.
The maximum duration for storage of goods in order to complete customs procedures at My Dinh ICD must not exceed 30 days.
It should note that goods which are transported through border gates to ICD My Dinh shall not be further transferred to other locations in order to carry out customs procedures.
This Decision takes effect from October 5th, 2017.
When exporting the goods from the bonded warehouse to be imported into inland areas, the Company shall carry procedures according to Clause 4 Article 91 of Circular No. 38/2015/TT-BTC.
For the Vietnamese company that imports the goods, under designation, from the bonded warehouse, it shall carry out procedure as that for goods imported under every form as prescribed in Decree No. 08/2015/ND-CP and Circular No. 38/2015/TT-BTC.
Accordingly, in case an investor initially assigned a contractor to make the declaration to temporarily export equipment abroad for repairing but later on they agree to adjust the contract and the investor will re-import the consignment, upon the re-import, the investor has to present document proving the ownership of such consignment.
Regarding the List of goods for which customs procedures must be carried out at importing checkpoints, currently, the Ministry of Finance is recommending that the Prime Minister promulgates such List in the form of goods imported into non-tariff zones for which customs procedures shall be carried out at the customs authorities that manage the non-tariff zones.
According to the General Department of Customs’ opinions, currently, the risk assessment, ramification of examination with regard to exported, imported consignments shall be complied with Clause 2 Article 16, Article 17, Article 31, Article 32, Article 33 of the Customs Law No. 54/2014/QH13, Article 13 of Decree No. 08/2015/ND-CP, Clause 1 Article 1 of Law No. 21/2012/QH13 and Article 10 of Circular No. 38/2015/TT-BTC
Accordingly, the compliance with customs laws is one of the criteria of examination ramification. However, in recent time, Honda Trading Vietnam Co., Ltd has been sanctioned for administrative violations in the customs domain; this also affects the ramification of examination of the company's imports and exports.