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Customs supervision and related documents
The following content will help you understand what customs monitoring is and related to which documents:
What is customs monitoring?
Customs supervision is a professional measure applied by the customs authorities to ensure the status quo of goods, the compliance with the law in preserving, storing, loading, unloading, transporting, using goods, exit, entry and transit of transport vehicles subject to customs management.
Documents related to customs supervision
Documents related to customs supervision:
- Customs Law No. 54/2014, Decree 08/2015;
- Decree 59/2018 amending Decree 08/2015;
- Circular 38/2018/TT-BTC and Circular 39/2018/TT-BTC amended for Circular 38/2015/TT-BTC.
Principles to comply with customs monitoring
What are the principles to follow when monitoring customs? Article 16 of the 2014 Customs Law stipulates the principle of conducting customs supervision as follows:
Principles of Customs Procedures, Customs Inspection and Supervision
1. Goods and means of transport must be carried out of customs procedures, subject to customs inspection and supervision; Transporting the right route, on time over time border gates or other locations as prescribed by law.
2. Customs inspection and supervision shall be carried out on the basis of applying risk management in order to ensure the effectiveness and effectiveness of state management of customs and facilitate import and export, exit, entry and transit.
3. Goods are cleared and transported to exit and entry after completing customs procedures.
4. Customs procedures must be implemented publicly, quickly, conveniently and in accordance with the law.
5. The arrangement of human resources, working time must meet the requirements of import and export activities, exit, entry and transit.
Subjects, time and methods of customs supervision
Article 38 of the 2014 Customs Law stipulates the objects, methods and time of customs supervision as follows:
Customs monitoring subjects
Objects of customs supervision include goods, means of transport, domestic means of transporting goods under customs supervision, ...
Customs supervision time
Customs supervision time stipulates:
- Import goods are subject to customs supervision from the time they come to the customs operating area to clearance, release goods and take them out of the customs operations;
- Exported goods exempted the actual inspection of goods subject to customs supervision from the time of clearance to the area of customs operating.
- If the actual inspection is required, the export goods are subject to customs supervision from the actual inspection of goods to the area of customs operating;
- The transit goods subject to customs supervision from the first imported border gate to the last export border gate;
- Customs supervision time with means of transport shall comply with Article 68 of the 2014 Customs Law.
Customs monitoring method
Customs monitoring methods include:
- Customs sealing;
- Direct supervision performed by customs officers;
- Using vehicles and technical equipment.
Responsibilities of the parties in customs supervision activities
What is the responsibility of the parties in customs monitoring activities? That is:
Responsibilities of customs authorities
Customs authorities are responsible:
- Using technical equipment and equipment to ensure customs supervision in accordance with this Law.
- Implement appropriate monitoring methods to facilitate import and export activities, exit, entry, transit and ensure customs management of goods in accordance with this Law.
- Guide and inspect the compliance with the regulations on customs supervision of customs declarants, port businesses, warehouses, yards, export production facilities and stakeholders.
Responsibility of port business, warehouse, yard
Business businesses, warehouses and yards in supervision are responsible:
- Arranging locations for installation of vehicles and technical equipment for customs supervision at the request of the customs office;
- Implementing the regime of management, statistics and storage of documents, books and data brought into storage and removed from the port area, warehouse and yard according to law provisions and presented and provided to customs when required;
- Connecting the goods management information of the enterprise with the electronic clearance system of the customs office to manage the goods under the customs supervision of the customs brought into storage and removed from the port area, warehouse and yard;
- Preserving, arranging and preserving the status quo in port areas, warehouses and yards according to the requirements of supervision and management of customs offices;
- Providing information and coordinating with customs offices to monitor, inspect and supervise goods, enter and exit and store in port areas, warehouses and yards;
- Implementing the decision of the competent authority on handling of violations;
- Only allow transportation of goods, into port areas, warehouses and yards when there are customs vouchers.
The responsibility of the customs declarants, the commander or the driver of the vehicle
Customs declarants, commanders or operators are responsible for:
- Observing and creating conditions for customs offices to conduct customs supervision in accordance with this Law;
- Ensure the status quo of goods and customs sealing; transporting goods on the right route, roadmap and time accepted by the customs office;
- Using goods for the right purpose of declaration to the customs office;
- Using the vehicle to transport goods eligible as prescribed so that the customs office will apply appropriate customs monitoring methods;
- Presentation of records and goods to the customs office (when required);
- In case of force majeure without guaranteeing the status quo of goods, sealing customs or not transporting goods on the right route, roadmap and time, it must immediately notify the customs office for handling.
What are customs monitoring has been answered, along with the principles and responsibilities of the parties in customs monitoring activities. Accordingly, import -export enterprises, customs declarants, transportation, etc. need to update the above content to understand this term in KBHQ. If in need, contact 0909 344 247 to get Proship Logistics Quick advice on customs declaration solutions, reputable and professional import -export entrustment.
