Many regulations relating to place of implementing customs procedures and declaring customs dossiers were amended.
Regarding the contents amended in some articles of Circular 49/2015/TT_BTC, the amended circular has some points to note as follows:
On the place of implementing customs procedure, it would be implemented as following regulation in Point 1, Decree 59/2018/NĐ-CP of the Goverment.
About customs declaration, the declarants would implement in the form of e-declaration. In the case of regulating in the Clause 2, Article 1 of Decree 59/2018/ND-CP amending and supplementing Decree 08/2015/NĐ-CP, the declarants could select to declare in the form of electronic or paper.
Based on the shipping information of the consigner on the CN22, CN23 declaration, postal number E1QT, dossiers, documents of the package, import and export goods parcels, information provided by the goods owner to the enterprise and internal warning information of enterprises about the difference between the declared information of the sender about the goods, the value of goods and the actual goods as well as relevant documents (if any) in order to group commodities.
For parcels, packages of import and export goods are divided into two groups. Group 1: parcels and packages of exported goods which met requirement of have customs valuation is under 5 millionVND; are exempted from export duty or subjected to export tax at the rate of 0 percent; are not belong to goods item subject to export license, specialised inspection.
Group 2: Parcels and packages of exported goods that are not in group 1; packages of export goods belong to group 1 but the goods owner or the person authorised by the goods owner to implement customs procedures; parcels and packages of goods that have internal warning information of enterprises; parcels and packages of goods suspected of customs value.
For parcels, packages of imported goods are also divided into two groups. Group 1: parcels and packages of imported goods that have customs valuation in the duty-free quota and not belonging to the goods item subject to import license and specialised inspection.
Group 2: Parcels and packages of imported goods are not in group 1; packages of imported goods belong to group 1 but the goods owner or the person authorised by the goods owner to implement customs procedures; parcels and packages of goods with internal warning information of enterprises; parcels and packages of goods suspected of customs value.
In case of missing information on CN22 and CN23 declarations, postal number of E1QT in form of paper or electronic copy for grouping and carrying out customs declaration, enterprises should preview packages and parcels of goods in areas with camera supervision, under the supervision of customs officials. Enterprises should group and implement customs declaration pursuant to the conditions of parcels and packages of goods or customs officials to handle violations in cases where parcels and packages of goods are not allowed to be imported in accordance with the law.
If customs officials detect the declaration is declared in groups of parcels or packages of goods improperly as regulated, it would be handled in accordance with the law. Enterprises that have stored packages and parcels that are divided into groups improperly in separate areas and continue to carry out customs procedures for packages and parcels of goods in correctly divided groups. Customs officials will carry out physical inspection of packages and parcels that are groups improperly when carrying out procedures of new customs declarations.
The circular also stipulated that enterprises send annoucements about the time to carry out customs procedures for parcles, packages, goods on holidays and overtime via the Customs electronic data processing system or by paper document sent to Customs authorities. The time for sending annoucements should comply with the provisions of Clause 1, Article 4 of Circular 38/2015/TT-BTC.
The new Circular also facilitates enterprises to implement customs procedures in a fixed time outside of working hours. Specifically, in case of a need to implement customs procedures for parcels and packages of goods of enterprises within a fixed period, not coinciding with eight working hours as prescribed, enterprises should notify in paper document to the customs authorities about working hours and the time of applying working hours for Customs authorities to arrange customs procedures.
Notably, Circular 56 amends and supplements regulations on export, import postal items at border gates. Specifically, export postal item transfering border gate refers to the export postal item that has completed customs procedures and transported from the place of carrying out export procedures, sent to the place of gathering, centralised inspection and supervision of postal item, express delivery or from the place of gathering, centralised inspection and supervision of postal item, express delivery to other place of gathering, centralised inspection and supervision of postal item, express delivery or from theplace of gathering, centralised inspection and supervision of postal item, express delivery to the export border gate.
Import postal transfering border gate refers to a postal item that has not completed customs procedures and is transported from the entry gate (where the item is sent to Vietnam) to a place of gathering, centralised inspection and supervision of postal item, express delivery or transported from the place of gathering, centralised inspection and supervision of postal item, express deliveryto other place of gathering, centralised inspection and supervision of postal item, express delivery.
Regarding customs procedures for exported, imported and transited goods sent via express delivery service as prescribed in Circular 191/2015/TT-BTC, the new circular also amended the regulations relating to applicable subjects, places of implementing customs clearance; dividing commodity groups and customs procedures for each commodity group; customs supervision of exported and imported goods at the gathering place andcentralised inspection of postal and express delivery goods.
The Circular 56/2019/TT-BTC will be valid from October 15, 2019.
Source: Customsnews.vn