VCN- Up to now, the General Department of Customs has organized 9 conferences (including general seminars and technical workshops) related to the draft Circular amending and supplementing Circular 38/2015/TT- BTC of the Ministry of Finance.

continue to adjust many customs procedures to make simplification for the businesses
The Customs offices will collect opinions of the businesses in the draft Circular amending and supplementing Circular 38/2015/TT-BTC. In the photo: the professional activities at the Customs Sub-Department North Ha Noi. Photo: Ngoc Linh.

15 articles related to the group of customs procedures, customs inspection, and supervision; 11 articles related to the group of tax issues; 2 articles related to the post-clearance inspection were absorbed and corrected.

According to Deputy Director General of Customs Vu Ngoc Anh, the opinions of the business community would continue to be recognized, absorbed and corrected in order to harmonize regulations on the customs procedures; Simplify the administrative procedures to facilitate the businesses under the spirit of Resolution 19/NQ-CP, Resolution 35/NQ-CP of the Government and concretize the international commitments of the Free Trade Agreements.

Not require the businesses to present the paper records

Acquiring opinions of the enterprises at the previous conferences, the General Department of Customs plans to adjust the regulations on the e-customs declaration upon registration of the declarations, in order to both ensure management and create favorable conditions for the Customs declarants, reduce contact between the Customs and the businesses. The Customs declarants shall submit the complete customs records electronically upon registration of the customs declarations and the Customs officers must use the electronic records for inspection and must not require the Customs declarants to present and submit the paper records (except for documents required to submit the original documents and have not implemented the Single Window such as C/O, license…).

In the case of additional customs declaration, at the previous conferences, some associations agreed to introduce stricter rules of management for additional declarations, accordingly, the declarants implement only additional declarations for objective errors or justifiable reasons. The reasons must be documented with specific proof. However, it is difficult to declare quantities and types accurately for some exporters, importers in the trading form of whole bulks, bulk goods, liquid goods with tolerance, they can only declare accurately after counting shipments or having inspection results. Therefore, additional provisions should be added in this case and the submitted documents should be specified to ensure transparency and avoid the situation that the Customs officials request documents outside the regulations arbitrarily.

This content has been acquired by the Drafting Committee and revised in the direction of supplementing the regulations on the export-import goods in the trading form of whole bulks, whole trips… In addition, the Drafting Committee has remained the content in case of overbooking, wrong delivery, regulated more detailed on verification methods and verification time for procedural transparency; In the case of detecting signs of frauds or smuggling, they shall be handled strictly and not added declarations.

Many points need to be consistent

Regarding the application of the declaration principle on the customs declarations in order to control completely the process from the plan of export, export until the actual export, import, the Drafting Committee prepared to strengthen management of the imported goods and regulations of the exported goods would not be changed temporarily to encourage exporting. Consequently, the Draft maintains the regulations on the declaration of bills of lading, if a bill of lading uses to declare many customs declarations, the bill should be separated to ensure the automatic information exchange with the port businesses, warehouses and yards to make the favorable condition for the customs declared to take the goods without being supervised to confirm by the Customs, it will limit the appearance of duplicate declarations, virtual declarations in the customs system. Temporarily, the Draft discards regulations that the Customs declarants must register the expected export shipment to be issued a unique management number in the customs system for the Customs declarants declare export declaration. Formally, removing this provision will facilitate the customs declarers in declaration, but will not assist in the implementation of Article 41 of the Customs Law, it means that the customs declarers will have to carry out procedures to deliver goods through the supervisory area of the Customs offices before carrying out procedures for taking goods at the port.

In this regard, the representatives of the Customs Hai Phong Department said that this regulation should be implemented because, in the chain of customs clearance, there were not only the Customs authorities but also many other State management agencies. Therefore, the implementation of the identification code for the shipments would help to facilitate the State management agencies for the management and inspection of goods through the National Single Window, so that the time for carrying out procedures would reduce and the goods would be cleared quickly.

Regarding the management policy for export processing and production, the Drafting Committee plans to revise the draft in the direction of reducing the procedures for submitting the financial statements of enterprises. Accordingly, the export processing enterprises provide information on the management and use of raw materials, imported materials, exported products from the production management system of enterprises into the customs system. In cases where organizations and individuals have not provided information via the above method yet, they shall submit the settlement reports quarterly on the use of raw materials, materials, machinery, equipment and export products in the quarter to the Customs at the lasted the 45th day of the quarter.

Commenting on the above content, some large enterprises (Samsung, Intel ..) said that the management system of enterprises can meet the direct connection regulations with the Customs authorities. But the enterprises also expressed concern whether the transmission line system can meet the volume of daily large declarations of the business or not. For example, the Samsung Company is a priority enterprise of the Customs with a large volume of import and export goods. Meanwhile, the information transmission on the VNACCS system with large capacity can cause errors, affect the operation of the company. Or representative of Intel Corporation said that the General Department of Customs should have clear roadmap for the enterprises to enough time to upgrade, complete the system to meet the management requirements of the Customs. In addition, with the specific characteristics of enterprises operating 24/7, during the system upgrading, the Customs agencies must guide enterprises how to not affect production activities.

Besides, many other contents were also contributed by the enterprises. The Drafting Committee said that they would continue to absorb comments of the enterprises to finalize the draft circular. Particularly, regulations on coordination in supervision at airports, seaports would continue to have specific seminars to clarify the management method.

By Ngoc Linh / Binh Minh