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The Government has just issued Decree 46/2020 / ND-CP stipulating customs procedures, customs inspection and supervision of goods in transit through the ASEAN Customs Transit System to implement Protocol 7 about the Customs transit system.This Decree provides for customs procedures, inspection and supervision of goods in transit through the ASEAN Customs Transit System (hereinafter called the ACTS System); priority regimes for enterprises carrying out transit activities through the ACTS System; guarantee, deposit and collection of customs duty debt for goods in transit through the ACTS System.
In particular, the Decree provides for goods in transit through the ACTS System. Specifically, goods in transit through the ACTS System originating from Vietnam and transiting through other ASEAN member countries must comply with the management policy for goods in transit of the transit country.
Goods transited through the ACTS System through other ASEAN member countries and imported into Vietnam must comply with the management policies for goods in transit of other member countries and management policies for goods Import of relevant laws of Vietnam.
Goods in transit through the ACTS System via Vietnam must comply with the management policy for goods in transit in accordance with the relevant laws.
The Director of the Customs Sub-department shall base itself on the results of the navigation of the ACTS System and information related to transit goods (if any) to decide whether to inspect customs dossiers and / or conduct physical inspection of goods. . The actual inspection of goods is conducted by machines, technical equipment, in case the Customs Sub-Department has not been equipped with machinery, technical equipment or the inspection by machinery, technical equipment is not enough. If establishments determine that goods or goods show signs of law violations, customs officers shall directly conduct physical inspection.
The collection of charges and fees in Vietnam for goods in transit through the ACTS System complies with the law on charges and fees. For goods in transit through the ACTS system through the territory of Vietnam and transferring domestic consumption in Vietnam, the procedures for transferring domestic consumption shall comply with the current provisions of the customs legislation.
The time limit for carrying out customs procedures for goods in transit through the ACTS System complies with Article 23 of the Customs Law.
Venue for carrying out customs procedures
The Decree also specifies locations where customs procedures will be carried out. Accordingly, customs procedures for goods in transit through the ACTS System are carried out at:
- Customs sub-department of the first import border gate, the customs sub-department outside the border gate for goods in transit through ASEAN member countries and imported into Vietnam.
In case goods in transit through ASEAN member countries and imported into Vietnam on the list of imported goods must go through customs procedures at the import border gate according to the Prime Minister's regulations and customs procedures for goods the transit through the ACTS System ended at the first Customs Branch of the import border gate.
- Customs sub-department outside of border-gate, border-gate customs sub-department for goods originating from Vietnam in transit via other ASEAN member countries.
- The first customs office of the border gate of importation of goods in transit from non-ASEAN countries via Vietnam territory to ASEAN member countries.
- Customs office of the first import border gate and the Customs office of the last export border gate for goods in transit from ASEAN member countries through the territory of Vietnam to other ASEAN member countries.
- The first customs office of the border gate of importation of transit goods from ASEAN member countries through the territory of Vietnam to continue transporting to non-ASEAN countries. Procedures for transit of goods through the ACTS System end at the import border. Customs procedures for transiting goods in transit to non-ASEAN countries are carried out customs procedures for transit goods in accordance with the current laws of Vietnam.
Goods in transit through the ACTS system are only brought from Vietnam to ASEAN member countries or brought from ASEAN member countries to Vietnam via international border gates: Cau Treo (Ha Tinh), Lao Bao (Quang Tri) and Moc Bai (Tay Ninh).
The Decree takes effect from 1/6/2020.
According to: Haiquanonline