E-customs procedures for import-export trading goods

The Government issued Decree No. 87/2012/ND-CP dated 23 October 2012 detailing a number of articles of the Customs Law regarding e-customs procedures for export and import trading goods .

Electronic customs documents include: e-customs declaration and other documents specified in Clause 1, Article 22 of the Customs Law which declarant is obliged to submit or present to the custom office such as: customs declaration; commercial invoices; sale and purchase contract; permits issued by relevant State body applicable for imported, exported and transited goods and means of transportation that required permits in accordance with the provisions of specific laws. Additionally, for specific goods if it is required so by specific laws, declarant is obliged to submit or present to the customs office other documents stipulated by the law.

Decree also provides the specific time-limit for performance of e-customs declaration for export and import trading goods in accordance with the provisions of Clause 1, Clause 2 of Article 18 of the Customs Law. Specifically, imported goods shall be declared for customs prior to the date or within thirty (30) days from the date of arrival; customs declaration paper to perform customs procedures having valid within 15 days from the date of registration; in the case of exported goods, no later than eight hours prior to the departure of the means of transportation.

In addition, Decree specifically stipulates the rights and obligations of e-customs declarant; function and power of the customs officials, customs authority; e-data processing system of customs office; principles for performance of e-customs procedures; receipt, inspection, registration, classification of e-customs declaration paper; monitoring exports-import goods during the process of performance of e-customs procedures.

This Decree takes effect from the date of 01 January 2013.