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THE
GOVERNMENT
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
87/2012/ND-CP
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Hanoi, October
23, 2012
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DECREE
DETAILING A NUMBER OF ARTICLES OF THE LAW ON CUSTOMS
APPLICABLE TO ELECTRONIC CUSTOMS PROCEDURES FOR COMMERCIAL EXPORTS AND IMPORTS.
Pursuant the Law on Government organization
dated December 25th 2001;
Pursuant to the Law on Customs dated June 29th
2001, and the Law on amending and supplementing a number of articles of the Law
on Customs dated June 14th 2005;
Pursuant the Law on Electronic transaction
dated November 29th 2005;
At the proposal of the Minister of Finance,
The Government promulgates a Decree to detail
a number of articles of the Law on Customs applicable to electronic customs
procedures for commercial exports and imports.
Chapter 1.
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Article 1. Scope of
regulation
This Decree prescribes the electronic customs
procedures applicable to commercial exports and imports.
Article 2. Subjects of
application
1. Organizations and individuals that export and
import commercial goods.
2. The customs agencies and the customs
officers.
3. Other State agencies in the cooperation in
the State management of customs.
Article 3. Interpretation of
terms
The terms in this Decree are construed as
follows:
1. Electronic customs procedures are customs
procedures in which the declaration, reception, and processing of information
about customs declaration, and the exchange of other information, as prescribed
by law provisions on customs procedures, among the involved parties via the
Customs electronic data processing system.
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3. The customs electronic data processing system
is a system that serves the customs declarants (hereinafter referred to as the
declarants), and receives information and feedbacks from the customs while
carrying out electronic customs procedures.
4. Risk management is the systematic application
of measures for collecting and analyzing information in order to assess the
level of risk of violations, as the basis for the customs to decide the form
and the degree on inspection and supervisions of exported and imported goods.
5. Electronic customs declaration sheet is a
kind of electronic documents, comprising the information of a customs
declarant.
6. Malfunction is the case when the customs
electronic data processing system or the electronic customs declaration system
fails to make electronic transactions, for which the reasons might be one of
both systems, or some other reasons that make the electronic customs procedures
unable to be completed.
Article 4. Rights and
obligations of declarants of electronic customs
A part from the rights and obligations of
declarants prescribed in the Law on Customs; the rights and obligations of tax
payers prescribed in laws on tax; the rights and obligations of subjects making
electronic transaction prescribed in the Law on Electronic transaction, and the
legal documents guiding the implementation, a declarant of electronic customs
also have the following rights and obligations:
1. Declarants of electronic customs are entitled
to:
a) Be prioritized to make declaration sooner
than making paper customs dossiers when the customs decides to examine the
customs dossier or inspect the goods;
b) Make electronic customs declaration 24 hours
per day and 7 days per week, and directly receive feedbacks from the customs
via the customs electronic data processing system; receive the results within
04 hours as from the beginning or the next working days when making customs
declaration outside office hours as prescribed by law, and the documents in the
customs dossier is required be submitted or presented to complete the next
procedures;
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d) Choose a method of paying customs fees and
the fees that the customs collects on behalf of other associations (if any) for
each customs declaration sheet, or for all the customs declaration sheets
submitted in a month;
dd) Be provided with information about the
progress of processing the electronic customs dossier via the customs
electronic data processing system.
2. Obligations of declarants of electronic
customs
a) Keeping the electronic documents in the
customs dossier (including the copies) as prescribed by the Law on Electronic
transaction and relevant legal documents; providing electronic documents
related to the exported and imported goods to serve the inspection of the
customs;
b) If it is required to submit paper documents
to the customs when following the electronic customs procedures, the declarant
must sign and stamp the documents and bear responsibility before law for the
accuracy of such documents;
c) When completing electronic customs
procedures, the declarant must use the digital signature that has been
registered with the customs. When the digital signature is not available at
that time, it is allowed to use the account in the customs electronic data
processing system to complete the electronic customs procedures. The declarant
must protect the account used for making transaction with the customs via the
customs electronic data processing system, and bear responsibility for the
transactions as prescribed by law.
The Ministry of Finance shall formulate the
roadmap of applying digital signatures when following electronic customs
procedures.
d) Satisfying the requirements for information
technology and skills in electronic customs declaration. If the requirements
for information technology and skills in electronic customs declaration are not
satisfied, it is required to hire a capable agency to carry out the electronic
customs procedures..
Article 5. Duties and
authority of the customs agencies and the customs officers
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2. Building, managing, operating, developing the
customs electronic data processing system to carry out electronic customs
procedures as prescribed by the Ministry of Finance.
3. Carrying out dissemination, providing support,
training, and instruction for declarants to comply with law provisions on
electronic customs procedures. Carrying our inspection and handling the
violations.
Article 6. Customs
electronic data processing system
The Ministry of Finance shall lead and cooperate
with relevant parties in assigning tasks to each parties in building, managing,
operating, and using the customs electronic data processing system; prescribing
the requirements for information technology and electronic customs declaration
skills of declarants.
Article 7. Principles of
electronic customs procedures
1. Electronic customs procedures are carried out
following the principles prescribed in Article 15 of the Law on Customs;
Article 5 and Article 40 of the Law on Electronic transaction, and the laws
related to the import and export of goods.
2. The customs shall apply the risk management
during the customs supervision and inspection to the exported goods and
imported goods, the customs dossiers, and the documents related to exported and
imported goods while carrying out electronic customs procedures.
3. The declarants shall register for electronic
customs procedures as prescribed by the Ministry of Finance.
Chapter 2.
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Article 8. Customs
electronic dossiers
1. A customs electronic dossier comprises:
a) The electronic customs declaration sheet;
b) Other documents in the electronic customs
dossier being the documents prescribed in Clause 1 Article 22 of the Law on
Customs that the declarant must submit or present to the customs. These
documents may be papers or electronic documents, or documents converted from
papers to the electronic form and vice versa. The other documents in the
electronic customs dossier in the electronic form or converted form are as
eligible for following electronic customs procedures as the paper documents,
unless otherwise prescribed by law.
2. The Ministry of Finance shall specify the
content and formats of information indexes on the electronic customs
declaration sheet; the format of other electronic documents in the electronic
customs dossier, and the use of electronic customs dossiers.
3. The electronic customs dossiers stored in the
customs electronic data processing system are legally valid for customs
procedures and settling disputes.
Article 9. Customs
electronic declaration
1. The time limit for making electronic customs
declaration applicable to commercial exports and imports are prescribed in
Clause 1 and Clause 2 Article 18 of the Law on Customs.
2. The declarant must completely, accurately,
and clearly provide the information in the electronic customs declaration
sheet; calculate the tax and other amounts payable to the State budget, and
bear responsibility for the provided information.
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a) Create the information about the electronic
customs declaration sheet on the electronic customs declaration system;
b) Send the electronic customs declaration sheet
to the customs via the customs electronic data processing system;
If the customs request other documents in the
electronic customs dossier before making the declaration, the declarant must
send the information to the customs electronic data processing system.
c) Receive feedbacks and follow the instruction
from the customs.
4. The supplementation, adjustment, and
replacement of electronic customs declaration sheets are prescribed in Clause 2
Article 2 of the Law on Customs and the Law on Tax administration.
Article 10. The reception,
inspection, registration, and classification of electronic customs declaration
sheets
1. The customs electronic data processing system
shall receive, inspect, and register the electronic customs declaration sheet
24 hours per day and 7 days per week. If the documents in the customs dossier
must be submitted or presented, the customs officers shall directly check the
declaration made by the declarant and decide whether or not to register the
declaration within the office hours as prescribed in Article 19 of the Law on
Customs.
2. If the declaration sheet registration is not
accepted, the customs must inform the declarant via the customs electronic data
processing system, and specify the reasons.
3. If the declaration sheet registration is
accepted, the customs electronic data processing system shall issue the
electronic customs declaration sheet number, carry out classification, and send
feedbacks to the declarant. The classification must be done in one of the
following forms:
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b) Submitting, presenting the documents in the
electronic customs dossier for inspection before granting the customs clearance
as prescribed in Article 11 of this Decree;
c) Submitting, presenting the papers in the
electronic customs dossier and the goods for inspection before granting the
customs clearance.
Article 11. Inspecting
customs electronic dossiers
1. Methods of inspection: Inspecting electronic
dossiers on the customs electronic data processing system or inspecting paper
dossiers.
2. The content of inspection: Inspecting the
content in the electronic customs declaration sheet and the documents in the
electronic customs dossier; compare them to the documents in the electronic
customs dossier; inspect the conformity of the declaration and law provisions.
Article 12. Actual
inspection of goods
1. The methods and degree of inspection
a) The method on goods inspection: Carried out
by customs officers or technical machinery and equipment, or other processes;
b) The degree of inspection: Inspecting part of
or the entire consignment.
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The Head of the customs agency where the
electronic customs procedures are carried out shall decide the method and
degree of inspection.
3. The content of goods inspection
Checking the names, codes, quantity, weight,
kinds, quality, and origins of goods; compare them to the goods inspected with
the electronic customs dossier.
Article 13. Moving goods to
another customs post outside the border-gate area
1. The declarant shall send the request for
moving goods to another customs post outside the border-gate area to the
customs where the imported goods is moved in, or the customs where the exported
goods is moved out, and receive the decision from the customs about the move of
goods.
The declarant must protect the status quo of
their goods, the customs seal, the transport seal, and make sure that the goods
is transported on the right route, to the right location and border-gate, and
at the right time as registered with, and approved by the customs.
2. The customs where the imported goods is moved
in, and the customs where the exported goods is moved out, shall receive the
request for moving goods to another customs post outside the border-gate area,
and decide to whether accepted, and send feedbacks via the customs electronic
data processing system to the declarant.
3. The customs where the imported goods is moved
in, and the customs where the exported goods is moved out, shall decide the
goods inspection when finding signs of violations of law provisions on customs,
or the requirements for customs management are not satisfied.
4. The customs where the goods is moved out and the
customs where the goods is moved in must supervise the goods allowed to be
moved to another custom post outside the border-gate area.
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Article 14. Supervision of
exported and imported goods that follows electronic customs procedures
1. Methods of customs supervision:
a) Customs sealing;
b) Direct supervision by customs officers when
necessary;
c) Supervising using technical devices,
including: camera supervision, supervision via information inspection,
supervision by other technical devices.
2. The identification of consignments and key
locations to employ the methods of customs supervision prescribed in Clause 1
this Article shall be carried out based on the risk analysis.
Article 15. Customs
procedures during system malfunction
1. When the customs electronic data processing
system malfunctions, the customs must announce it on the customs website within
02 hours as from the malfunction occurs if the malfunction occurs during office
hours, or within 02 hours as from the beginning of the next working day if the
malfunction occurs outside office hours as prescribed by law, and enable
declarants to follow customs procedures manually.
2. When the electronic customs declaration
system of declarants malfunctions, the declarant must inform the customs in
writing or by phone or by email as registered with the customs for settlement
in cooperation. Also, in order to ensure the punctuality of the customs
procedures, the declarant may follow the customs procedures manually.
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IMPLEMENTATION
PROVISIONS
Article 16. Effects
This Decree takes effect on January 01st
2013.
Article 17. Effects
1. The Ministry of Finance shall guide the
implementation of this Decree.
2. The Ministries and relevant State agencies
must cooperate in standardizing, providing, and exchanging information about
the exports and imports with the customs to carry out customs procedures as
prescribed in this Decree; implementing the ASEAN single window system and the
national single window system of customs.
3. The Ministers, Heads of ministerial-level
agencies, Heads of Governmental agencies, the Presidents of People’s Committees
of central-affiliated cities and provinces are responsible for the
implementation of this Decree./.
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