tiểu luận group assignment report topic customs procedures in viet nam

with the Customs law.Sub-department of Chi cục Hải quanA unit under the Customs Departments of provinces, citiesand inter-provinces have the function for exported, imported, border-cross

Ôn Nguyễn Kiều Oanh

Nguyễn Thị Minh Tâm

Phạm Thị Hoàng Vy

Da Nang, March 27",2023

TABLE OF CONTENT

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TABLE OF FIGURE

Picture 5 Import and export declaration menu

A OVERVIEW

In the era of economic integration, in order to survive and develop, each country cannot cower but needs to open up trade exchanges with many countries around the world and Vietnam is no exception Because of the economic development of the country, especially since Vietnam officially joined the World Trade Organization (WTO), Vietnam's economy has increasingly integrated deeply with the region and the world

Over the years, Vietnam has achieved many positive results in international economic integration Along with efforts to reform the investment and business environment, Vietnam has gradually affirmed its position in the international arena and attracted investors It can be seen that the opening of the economy or in other words, the development of international trade and import and export has become an important driving force for economic growth, contributing significantly to maintaining the high annual growth rate of Vietnam's economy

Therefore, customs procedures in Vietnam are increasingly interested and focused, such as in addition to traditional customs procedures, electronic customs processes are also popularly developed In order to clarify and provide more useful information for readers, our team decided to conduct research on the topic "Customs clearance process

in Vietnam."

Group 4 — 47K01.4 — Customs procedures in Vietnam

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TERMS Letter of Credit

to a seller will be received on time and for the correct amount

Quality Inspection

(Kiem tra chat luong)

Activities such as measuring, examining, testing or sizing one, to determine conformity of each characteristic

Time chartering

(Hop dong thué tau

dinh han)

specified trip voyage with or without the ship’s crew

persons concerned and by the Customs in order to comply

(Chi cuc Hai quan)

A unit under the Customs Departments of provinces, cities and inter-provinces have the function for exported, imported, border-crossed, transited goods, and means of transport on exit, entry and in transit

relevant Sub-department of Customs

declaration form for inspection and stamp, submit the stamped customs declaration form to the customs officers in charge for liquidation

® - Red- and take the cargo to the customs Inspection place

Selectivity of customs

declaration form

(Phân luông tờ khai)

A procedure and form to help Vietnam Customs in supervising, inspecting and managing goods in and out of Vietnam

comply with the provisions of the law on customs These enterprises will be exempted from detailed inspection of records and from physical inspection

of goods

inspection of goods, but check details of records

documents and conducts detailed checks of the goods with different levels of physical inspection

Commercial Invoice

(Hóa đơn thương mại)

An export document that serves as legal evidence of a sale transaction between the buyer and the seller

Courier Receipt

(Biên lai chuyên phât)

A document that proves that a person has received a letter

người thụ hưởng)

Customs Declaration

Form

(Tờ khai hải quan)

An official document that lists and gives details of goods that are being imported or exported

(Giay chimg nhan chat | the goods in accordance with the contract

nhan kiém dich thuc

requirements of Islamic law

hoa)

khoang)

(Report on receipt of

cargo-Bién ban kêt

toán nhận hàng với tàu)

received between the ship and the port after completing the unloading from the ship

COR

(Cargo outturn report-

A report by a discharging terminal to record discrepancies

in the form of damaged cargo as manifested, at a time and

(Phiếu kiểm đếm hang | loaded or unloaded

hóa)

procedures:

Both Traditional Customs and E-Customs aim to facilitate international trade, ensure compliance with national and international trade laws, regulations, policies through audits, inspections, and penalties for non-compliance They are also responsible for collecting customs duties, taxes, and fees on exported goods as well as maintaining border security by preventing the entry or exit of prohibited goods, such

as entry or exit of prohibited goods, such as weapons, drugs, hazardous materials, counterfeit products Customs valuation methods are used to determine the value of

documentation and record-keeping of goods being exported including submission of relevant forms, licenses, permits, and certificates to facilitate clearance and ensure compliance with trade regulations

a Registering Customs declaration:

Criteria

Traditional Customs[ CITATION Tra \ 1066 ]

E-Customs[ CITATION Ecu23 \1 1066 |

Documents Paper records Electronic records

Particularly in the yellow-channel and red- channel, enterprises must submit and present additional paper records

in addition to the electronic records sent through the system

How to declare Enterprises bring a set of

paper records to the Customs Department of the Border Gate and submit directly to the Customs Office when registering the declaration

Enterprises enter information on computers and send it to Customs Office through the

Information has already been stored on the system

of the enterprises and sent

to the Customs Office

Selectivity of

customs

declaration form

The leader of the

procedure team will classify declarations and decide the inspection rate

After that, the officers receive the printing orders, the level of Inspection from the system and the department leader decides the form and level of

proposal to channel and the leaders of clearance team or the department approve the channeling

on the system

Electronic customs Department does not check as other border- gate customs departments

The test results are entered by the Inspecting officers and printed from the system

procedure team signs and approves the

customs clearance on

been checked and have passed the inspection step, the customs department leader approves the clearance

The post-customs Inspection team determines the tax price following the new pricing process: yellow channel goods, the red channel goods made before the clearance and the green channel goods

are made after the goods are cleared

through the tax calculation inspection

stage

declared, self- responsible for declaring information

by using a self-checking system for tax calculation

Announcing taxes

tax notices and tax adjustment decisions when enterprises register tax declarations and calculate tax

with the feedback to the enterprises when approving for the selectivity of customs declaration form

d Paying taxes and others:

declaration at the place of procedures before the customs clearance of goods The customs officer must write a fee payment receipt for each declaration

according to the customs office's fee notice sent over the Internet

Paying taxes and

other receivables

Pay through the Treasury

or directly at the border gate customs department

or by the bank’s

Treasury or bank guarantee on the principle that customs declarations are self- declared and self- submitted

e Rechecking and keeping documents:

accounting and files review team after the goods are cleared

By the post-customs Inspection team, after the goods are cleared

(copy) when the procedures are completed, the customs authority will save all files, only returning the original declaration and dossier The dossier is kept by the tax account and file review team

Customs deparments only save the set of records attached to the declaration for yellow and red-channel goods For green-channel goods: the customs office only saves one declaration, enterprises save one with the set of records and only present 1t when required by the customs office Records are saved by after customs clearance team

III Advantages and limitations of e-customs [| CITATION Com \I 1066 ]:

Time savings:

Completing customs procedures electronically will save a significant amount of time, transportation costs, etc Businesses save time traveling to customs offices and do not have to spend time printing documents, they can simply complete the process online Accuracy and information security:

Using electronic customs procedures reduces the need to repeat tasks, limits errors in changing or deleting information as required by traditional customs procedures

Electronic customs procedures will be stored by customs authorities, helping to ensure absolute security of information

Convenient for users:

Users do not have to depend on administrative working hours, weather or geography, they can use it online according to their work needs Completing procedures quickly will become simpler and more flexible

Risks of system errors:

If there is a problem with the user's electronic customs declaration system, the user must inform Customs by registered letter or email to coordinate the resolution of the issue At the same time, to ensure timely completion of customs procedures, users can complete customs procedures manually at the request of customs

Lack of system usage training:

Lack of experience in electronic customs declaration can lead to confusion, misunderstanding of some procedures or documents

Misuse of electronic customs procedures:

Businesses may take advantage of online declaration for tax evasion purposes, causing loss of state budget revenue

Assumption: Exporting 1000 tons Round Grain Rice - Japonica from Vietnam to China by sea

Picture 1 General framework of electronic customs procedures

: Yellow channel goods : Green channel goods : Red channel goods Customs declaration documents and necessary certificates when exporting rice: Invoice

Export customs declaration

Requirements for participation in electronic customs procedures

Procedures for registration of the VNACCS system with Customs authorities

- Computer with internet connection when transmitting data to Customs

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Picture 2 Business information registration

You access the function from the menu "System/Set up VNACCS declaration parameters"

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Picture 3 System menu

Enter all the information about the declared account: User code, Password, Terminal

ID, Terminal access key,

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Mã số máy trom (Terminal 1D):

Khóa truy câp (Terminal access key):

Lưu ý: Thông tin người sử dụng sẽ được Hải quan cấp cho Doanh nghiệp sau khi Doanh nghiệp đăng ký

thông trì khai báo Hải quan qua hệ thống VNACCS

Picture 4 Setup VNACCS declaration parameters

c Pre-declaration of Declaration Information (EDA):

Access the menu "Import and export declaration/ New registration of export declaration (EDA)"

& Đăng ký mới tờ khai xuất khẩu (EDA) Danh sách tờ khai xuất khẩu

Picture 5 Import and export declaration menu Enter details of each line according to the full criteria of VNACCS

Group 4 — 47K01.4 — Customs procedures in Vietnam

@ Té khai wuầt khẩu - Export declaration oS Dee

In the type code box, rice goods will fall under section B11- ordinary exports

In the Processor Code box: Enter the name of the Sub-department of customs that you will send the declaration

In the box "Shipping method code" Select the code suitable for the form of cargo transportation such as sea, railway, air In this case is the sea shipping method, select

"03 - sea freight (bulk cargo, liquid., )"

In the information boxes of exporters and importers, enter the correct information according to the criteria on the declaration

Enter information about the loading location and container list, an export declaration can enter up to 50 different container numbers

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Container information tab

Enter details of each line of goods according to the full criteria of VNACCS

To enter a line of goods, click the "Add New" button on the " List of goods" section, the detailed entry screen appears as follows:

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