XML (eXtensible Markup Language) is a set of rules for dividing a material into different parts, marking and combining these parts to identify data easier
Data exchanged between customs authorities and processing, export manufacturing or export processing enterprises shall be considered complete and valid if it is not in breach of the rules regarding the syntax and the structure of data message which are specified in the Appendix enclosed with this Decsion.
This Decision takes effect from the date of its signing and replaces Decision No. 2228/QD-TCHQ dated July 5th, 2017.
Official Letter No. 2420/GSQL-GQ1 - Regarding procedures for bonded warehouse transfer ( 7-Aug-2018) According to this Official letter, with regard to goods transferred from one bonded warehouse to another or goods stored in a bonded warehouse already transported to exporting border gate but they are not exported or only part of them is exported, if the customs declarant requests for bringing them back into the bonded warehouse at the exporting border gate (other than the bonded warehouse where the goods are stored previously), customs procedures shall be carried out according to Clause 5, Clause 11 Article 90 of Circular No. 38/2015/TT-BTC. read more
However, it is required to obtain the agreement in writing of the Director of the Customs Department directly managing the bonded warehouse where such goods are stored initially.
Accordingly, the consolidation and deconsolidation of shipments in the same container of multiple goods owners shall be carried out in CFS rather than being carried out at checkpoints (point 3 Article 18 of Circular No. 39/2018/TT-BTC).
Currently, the VNACCS has not supported a function that separates a bill of lading in a case where an importer has a bill of lading for multiple declarations, therefore, declarants shall insert the following in the note box: “Vận đơn… chung với các tờ khai …” (Declarations….share a bill of lading…) (point 6 Article 18 of Circular No. 39/2018/TT-BTC).
The additional declaration of quantity of goods actually exported or imported must be carried out within 5 working days from the day on which the goods enter the customs controlled area. If the declarant fails to make an additional declaration after above-mentioned period, the customs authority shall apply tax imposition (point 9 Article 20 of Circular No. 39/2018/TT-BTC).
Enterprises may cancel the declaration of in-country import which has the same information with another declaration and is 15 days overdue from its registration date (point 12 Article 22 of Circular No. 39/2018/TT-BTC).
With regard to the activity of taking goods to storage places, there is no limit on storing goods in different places, however, enterprises must make a duly completed declaration of storage places (point 16 Article 32 of Circular No. 39/2018/TT-BTC).
The regulations on notification of manufacturing facility before carrying out procedures for import of the initial shipment of materials, supplies for processing or manufacturing exported goods are also applied to export processing enterprises (Point 22 Article 56 of Circular No. 39/2018/TT-BTC).
The writing of name in customs declaration and carrying out of tax – related procedures of a customs brokerage agent shall be carried out according to Article 5 of Circular No. 12/2015/TT-BTC and item 1.13 point 2 (information criteria to be declared) in Annex II (the information criteria relating to e-customs procedures for exports, imports) issued together with Circular No. 38/2015/TT-BTC.
Accordingly, if an enterprise wishes to refuse to receive a consignment to which customs clearance has not been granted but the customs office has conducted the physical inspection, it is not allowed to cancel the customs clearance, it shall comply with the regulations in Articles 95, 96 of Circular No. 38/2015/TT-BTC to carry out instead.
This Statute applies to information provider that is the General Department of Vietnam Customs and information users that are:
a) Regulatory bodies that use e-customs declaration information to carry out procedures for taxation, issuance of certificates of origin, and other administrative procedures, and check the legality of commodities sold in the market;
b) Credit institutions that use e-customs declaration information to carry out procedures for taxation and payment made at banks;
c) Organizations issuing certificates of origin under the authorization of Ministry of Industry and Trade.
Contents of provided information basically include declaration number, type's code, customs agency, date of registration of customs declaration, code of importer/ exporter, status of customs declaration, quantity of goods, description of goods, HS code, amounts of taxes paid, ect.
This Decision shall take effect from October 15th 2016.