Draft Circular provides for customs procedures for import and export goods

The General Department of Customs is assigned by the Ministry of Finance to assume the prime responsibility for amending Circular No. 38/2015 / TT-BTC, which stipulates that documents in the customs dossier set, enterprises are not required to submit directly in paper form. to the customs authority that sends it in the form of electronic data or scanned copy through the electronic customs data processing system.

Draft Circular provides for customs procedures for import and export goods

The General Department of Customs is assigned by the Ministry of Finance to assume the prime responsibility for amending Circular No. 38/2015 / TT-BTC, which stipulates that documents in the customs dossier set, enterprises are not required to submit directly in paper form. to the customs authority that sends it in the form of electronic data or scanned copy through the electronic customs data processing system.

Specifically, in the draft Circular, there are 11 groups of issues on customs procedures which are amended and supplemented to Circular 38/2015 / TT-BTC of the Ministry of Finance regulating customs procedures; customs inspection and supervision; Export tax (export), import tax (import) and tax administration for imported and exported goods are being widely consulted with the business community and the people.

Regarding customs dossiers, the draft supplementary circular stipulates “Customs declarants' dossiers must be kept, specifically as follows:

The provisions of the customs dossier include: The customs declaration of exported and imported goods; Import and export permits for goods must be licensed; A written notice of exemption from an inspection or a written notice of the inspection result of a specialized agency in accordance with law; Contracts for sale and purchase of goods or forms of equivalent value; Documents certifying that the organization or individual is eligible to export goods according to the provisions of the investment law: 01 photocopy;

In addition, the dossier also has a document certifying that the goods are eligible for export according to specialized law: 01 photocopy; A commercial invoice where the buyer has to pay the seller; Bill of lading or other equivalent transport documents; Proof of origin of goods; Cargo packing slip (if any); Technical documents, catalogs, ingredient analysis, inspection certificates related to imported and exported goods (if any);

List of machinery, equipment and reconciliation monitoring slip when declaring codes for the case of classification of combined machines or combinations of machines in Chapters 84, 85 and 90 of the List of exported and imported goods of Vietnam and schools assembling machinery and equipment in the form of not assembled or disassembled; Accounting books and vouchers in accordance with the law on accounting;

Production process; corporate internal control processes (if any); Production plan; Report on the finalization of import-export-inventory on the use of raw materials, machinery, equipment, exported goods, and documents related to the actual norm for the processing and production of exported products .

Regulations on documents and documents related to the inspection and valuation of customs in accordance with the provisions of Circular No. 39/2015 / TT-BTC dated March 25, 2015 of the Ministry of Finance;

Regarding dossiers related to tax exemption, reduction, tax refund, no collection of export tax, import tax, value-added tax, special consumption tax, and environmental protection tax.

At the same time, the Draft Circular stipulates that the declarant is responsible for keeping the originals of the documents in the customs dossier specified in Clause 1 of this Article, submitting and presenting them to the customs authority during post-customs clearance inspection specialized inspection.

If the original has been submitted to the customs authority, a copy must be kept or the relevant state management agency and relevant organizations carry out administrative procedures related to the exported goods. Import through the national single-window portal, the customs declarants store them electronically or convert them into paper documents in accordance with the law on electronic transactions. ”.

Currently, According to the provisions of Clause 3, Article 3 of Circular No. 38/2015 / TT-BTC dated March 25, 2015 of the Ministry of Finance on the submission, confirmation and use of documents included in the customs dossiers and dossiers. tax records, if there is a regulation on photocopies or documents issued by foreigners electronically, fax, telex or other documents and documents issued by customs declarants or taxpayers, customs declaration, taxpayers must confirm, sign, seal and take responsibility before law for the accuracy, truthfulness and legality of such documents. Therefore, the use of engraved electronic signatures on customs documents is not acceptable.