x Import-export businesses, customs brokers, customs agents, etc. need to learn what customs procedures are and related regulations?
x Do you want to know what customs clearance documents include? Where is the customs clearance location? What's the process?
x You need to know who must go through customs procedures? What are common errors when doing customs procedures?
Proship.vn will quickly answer what customs procedures are and related knowledge so that subjects who must carry out customs clearance procedures can clearly understand. At the same time, we also point out common errors when completing customs procedures so that individuals, businesses, etc. can avoid making delays in goods clearance plans.
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What are customs procedures? Who must complete customs clearance procedures?
Customs procedure concept
What are customs procedures? Customs procedures are tasks that customs declarants and customs officers must perform according to the provisions of this Law for goods and means of transport.
Customs procedures include inspection, verification of information, customs tax collection, etc. Areas of operation include border gate locations and areas, seaports, goods storage areas, export processing zones, and customs clearance points.
Subjects must complete customs clearance procedures
According to Article 5 of Decree 08/2015/ND-CP of the Government, subjects who must complete customs procedures include:
- Businesses providing international delivery services, unless shippers request otherwise;
- Agents and units providing customs clearance services;
- Owners of means of transport on entry/exit or in transit; individual authorized by the vehicle owner to carry out the procedure;
- Owners of import-export shipments. If the shipment owner is a foreign trader, the procedures will be done at an agent specializing in customs clearance/customs procedures;
- Units providing goods transit services;
- Individual authorized by the goods owner when the goods are gifts, gifts, luggage sent in advance or luggage sent after the owner has exited/entered the country.
What do customs clearance documents include? Where is the customs clearance location?
What does the customs dossier set include?
What is a customs clearance dossier? Customs documents are a collection of documents and information necessary to carry out customs procedures when importing/exporting goods. Customs documents include:
- Customs declaration or documents replacing customs declaration:
A document that describes the goods in detail, their value and other related information. Customs declarations can be paper or electronic.
- Related documents:
Goods purchase and sale contracts, commercial invoices, transport documents, documents certifying the origin of goods, import-export licenses and other documents related to goods.
Location for customs clearance
Article 22 of the 2014 Customs Law stipulates the location for customs procedures:
1. The place for carrying out customs procedures is the place where the customs authority receives, registers and checks customs documents, and physically inspects goods and means of transport.
2. The location for receiving, registering and checking customs documents is the headquarters of the Customs Department and the headquarters of the Customs Branch.
3. Locations for physical inspection of goods include:
- Inspection locations at road border gates, international railway stations, and international civil airports; international post office;
- Seaports and inland ports with import-export, exit, entry and transit activities; Import-export ports were established inland;
- Customs Branch Headquarters;
- Centralized inspection location according to the decision of the Director General of the General Department of Customs;
- Inspection locations at production facilities and construction sites; places where fairs and exhibitions are held;
- Inspection locations at bonded warehouses, tax bonded warehouses, and retail collection locations;
- Joint inspection location between Vietnam Customs and neighboring country Customs at the land border gate area;
- Other locations are decided by the Director General of the General Department of Customs in case of necessity;
- Competent agencies, organizations, and individuals when planning and designing construction related to road border gates, international railway stations, and international civil airports;
- Seaports and inland ports with import-export, exit, entry and transit activities;
- Goods export and import ports are established inland;
- Economic zones, industrial parks, non-tariff zones and other locations with import-export, exit, entry and transit activities are responsible for arranging locations for customs procedures and storage of import-export goods to meet inspection requirements. , customs supervision according to the provisions of the 2014 Customs Law.
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Common errors when completing customs procedures
Businesses note some common errors:
Using HS code incorrectly
Customs brokers need to follow the principles of applying HS code. However, shippers always think of applying HS code with the lowest tax rate for goods, while customs units do the opposite. Therefore, customs declarers must be careful when applying HS codes.
The information on the documents is not accurate
Some common errors in document information include: wrong spelling, wrong weight of goods, number of items, inconsistent conditions, etc. Once an error is made, the goods owner is at risk of losing a lot of money and time. time and effort due to incorrect declaration or mistake of delivery location, container number, or shipping vessel.
Common C/O errors
If this error is incorrect, the C/O will be rejected and the business will be subject to NON-PRIVATE tax rates. If the C/O is issued by a third party, the invoice number must be the seller's number and must be checked in the "Third Party Invoicing" box. If the C/O contains the above errors, the Customs office will refuse, not consider and accept.
What is the customs clearance process?
Customs clearance process according to regulations:
- Step 1: Declare and submit the customs declaration; Submit or present documents included in HQ records as prescribed in Article 24 of the 2014 Customs Law;
- Step 2: Bring the goods and means of transport to the specified location to physically inspect the goods and means of transport;
- Step 3: Pay taxes, perform other financial obligations according to the law on taxes, fees, charges and other relevant laws.
Article 21 of the 2014 Customs Law stipulates that when carrying out customs procedures, customs authorities and customs officers are responsible for:
- Receive and register customs documents;
- Check customs documents and physically inspect goods and means of transport;
- Organize the collection of taxes and other revenues according to the provisions of law on taxes, fees, charges and other relevant laws;
- Decide on customs clearance of goods, release goods, and confirm that the means of transport has completed customs procedures.
Proship Logistics has clarified the concept of what customs procedures are , what customs procedures documents include, what the customs procedures are like, common errors when doing customs procedures,... so that the subjects It is mandatory to carry out reference clearance and apply it to the import and export process. For any related questions, contact immediately 0909 344 247 .
