Group assignment report topic customs procedures in viet nam

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 Customs duties Thu

Ôn Nguyễn Kiều Oanh

Nguyễn Thị Minh Tâm

Phạm Thị Hoàng Vy

Da Nang, March 27",2023

TABLE OF CONTENT

A OVERVIEW occ cccccccccccecsecenssesentsecensevecsnssecensesesenseceenauessentesessentaaieseeeeess 1

B CONTENT Loic cicccccccccecentcccsesecsnssecenssesensesesssecesnsesessaseseetseesntnresentivesssens 2

I Terms related to customs clearance: 00 cece cc ccceeeseeseceecentssececeentntseeeeeennsees 2

Il Comparison of traditional customs procedures and electronic customs

1 SIimilaritles between Traditlonal Customs and E-Customs: - 5

2 Difirences between Traditional Customs and E-Customs: 5

a _ Registering Customs declaratIOII: 2 2 1222122201121 1 1151111551111 xe 5

c Checking, determining price and caleulating taxes: .- 555 - 7

d Paying taxes and others? 0 0ccccccccccccccsccecseesseccseeesseesceescseesssesessseeesseseseses 8

e Rechecking and keeping documenis: - 2: 222 2221222121221 251 1531222 8

IH Advantages and limitatlons of e-customs [3]: ¿222222222522 c<s+2 9

1 Advantages of electronic customs procedUuf€§: ác 2c c2 e2 9

2 Disadvantages of electronic custoims procedUf€s: - 5-2 cc 222 9

IV Electronic customs clearances process for exporting a specific goods 10

1 Step |: Declaration on electromic systen-VNACCS [4]: 11

a Registering before using the systeMm? 00ccc ccc cect ccteecceceteeteeetseeees II

b Set up the system before declaring electronic customs procedures 11

€ Pre-declaration of Ieclaration Information (EDAI): 12

d Formal registration of declaration with the Customs office (EDC) 15

2 Step 2: Selectivity of declaration form: [Š] - -: 52222222 *22222x< s2 15

3 Step 3: Inspection after seÏleCtIVIẨV: 2 1201112111221 1 12111121121 g 16

4 Step 4: Completing fiÏes: - 2L 2-2 2011121112211 12111121115 211 1528111 r2 16

5 Step 5: Managing goods through the customs supervision area: 16

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 proces

Irrevocable L/C An Irrevocable Letter of Credit is one which cannot be (L/C không thê hủy canceled or amended without the consent of all parties

(Chi cuc Hai quan)

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

« Renting a ship for a period of time or for a specified trip voyage with or without the ship’s crew

« The charter pays hires, fuel, tugs, harbor dues All the operations which must be carried out by the persons concerned and by the Customs in order to comply with the Customs law

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

Customs duties

(Thué quan)

transport on exit, entry and in transit

Duties laid down in the Customs tariff to which goods are liable on entering or leaving the Customs territory

customs officers in charge for liquidation

« Red- and take the cargo to the customs

(Phân luông tờ khan)

supervising, inspecting and managing goods in and out of Vietnam

« Green channel: Applicable to businesses that comply with the provisions of the law on customs These enterprises will be exempted from detailed

good was manufactured

A document providing a detailed description of a shipment's contents like size, weight, and packaging

Courter Reeetpt

(Bién lai chuyén phat)

Bill of exchange

AA 4+ 4hat thot L +: ol Lope,

2À CHƯ((HHII(C,IÍL tHIỚ( PEIUY VS Crd a pet SUITTIGS TEUUrIved ad renrer

Beneficiaries A statement from the beneficiary or exporter to specify

Eertrficate the condrtron OL fthe eoods Or shipment that alu requestect

(Giay chứng nhận by the buyer or importer for customs purpose

người thụ hưởng)

Lettet UT 1ndemmr ty A1 1 Iya dy d + + ae + 41,4 stay

“À4 1CCCđI1Y UII(HiIE, (ỰCLHIICIIL LilátL £ tẢI đl1LCC5 LIỐäL CCÍ LẠII

(Giấy bảo lãnh/ Thư conditions will be met in an agreement between two

boi thuong) parties —

Carat eDerelaratan Ass nL 14 494-41, toa asad «Al + £C d

KẾ S(VỤUI11S TZ7(CVICH QẢUIUII 2ANT Oliicrat đOCtfnet tS aiid et » UF H15 1 UV UO

Larm +lh¬a+ ase-hbexae- tod

titat are Dente import tCC-OT-CXPOTtcd

A document certifying that the identified antmals have

(Chứng nhận kiêm been inspected and were found to satisfy the regulations

kiểm dịch động vật) pertaining to their trading

Phytosanitary An inspection to show that a particular shipment has been Certificate (Chimg treated to be free from harmful pests and plant diseases nhan kiém dich thuc

requirements of Islamic law

A temporary receipt issued and signed by the officer of a vessel, to acknowledge the goods ready to be loaded on a ship

A listing of the goods comprising the cargo (freight) carried by a means of transport

A contract for the reservation of space on board a carrier's vessel

A document certifying the quantity of goods delivered and received between the ship and the port after completing the unloading from the ship

A report by a discharging terminal to record discrepancies

in the form of damaged cargo as manifested, at a time and place of discharge from ship

A report by a discharging terminal to record discrepancies

in the form of over, short as manifested, at a time and

0

(Phiểu kiếm đếm hàng

place of discharge from ship:

sheet for checking, counting, or scoring, as of cargo

hoa)

Both Traditional Cus

compliance with nat

lh audits, inspection

sible for collecting cu

ining border security

ly or exit of prohibit

onal customs procedures a

Traditional Customs and Ï oms and E-Customs aim to ional and international trad , and penalties for non- ktoms duties, taxes, and fees

by preventing the entry or e

rd goods, such as weapons]

nd electronic customs

L-Customs:

facilitate international trad

e laws, regulations, policid Fompliance They are als

on exported goods as well g kit of prohibited goods, sud drugs, hazardous materials

rfeit products Custon

for customs purpo

entation and record-k

Traditional Customs and I declaration:

ed to determine the value ‹q

bf customs require prope tted including submission ‹ bilitate clearance and ensur -Customs:

Criteria Documents

Traditional Customs [1]

Paper records

E-Customs [2]

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

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

electronic records sent through the system

Performed at business agencies, businesses create information on computers and send it to Customs Office through the Internet

registering the

declaration

fiom floppy disks

ead the procedure team classify declarations

and decide the inspection

te Crvil servants receive

le printing orders, the vel of inspection from

ie system and lead the epartment to decide the

E-Customs Electronic customs Department does not

department (where the

check as other customs departments

servants

The test results are checked by the officer who enters the system and prints from the ballot system the results

of the inspection

After the goods have been checked and have passed the profile Inspection stitch, the customs department

Checking, determining brice and calculating taxes:

leader approves the clearance on the system

Criteria

Checking, determining The cargo clearance

team carries out after the goods have been

The post-customs Inspection team performs the inspection, determining the tax

price after the goods are cleared Follow the new pricing process: yellow channel goods, the red channel goods made

before the clearance and the green channel goods

Checking taxes The declaration must g¢

through the tax calculation inspection

Announcing taxes

Customs officers issue

tax notices and tax adjustment decisions when enterprises register tax declarations and calculate tax Tax notices are sent

with feedback to the business when browsing for Selectivity of customs declaration

d Paying taxes and others:

to [0 at the Treasury according to the customs office's fee notice sent over the Internet

Pay through the Treasury

pr directly at the border pate customs department

pr by the bank’s buarantee

.| Rechecking and keeping documents:

|_ Rechecking documents Exercised by the tax By the post-cnstoins

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

The set of documents (copy) when the procedures are completed, the customs authority will save the entire file, only

returning the original declaration and dossier

The dossier is kept by the tax account and file review team

customs office only saves one declaration, businesses saves one with the set of records and only presents it when required by the customs office Records are saved by customs after customs clearance

III, Advantages and limitations of e-customs [3]:

1 Advantages of electronic customs procedures:

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

2, Disadvantages of electronic customs procedures:

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:

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

Lack of auine HT: ic customs declaration can lead to sion,

Picture 1 General framework of electronic customs procedures

=——— : Yellow chamnel goods Gap Green channel goods a” : Red channel goods Customs declaration documents and necessary certificates when exporting rice:

- Computer with internet:

Bia chi

- Havela digital signaturs

- Operating system Windows XB Server Back Loc later 042 7545222

Điện thoại người lên hệ: |0123456759 |

H thàng C! Loài hình” Tờ Khải xuất nhấp KHẨU AC rmatior ion,,¢ ater, the, “RE ae Wu Khát

accurat Qurạt — e6 cưÀar€e” ree” bư 6ƒ button to complete ˆ#“e@ r

°

b.`Š¿PÑp ‘up't he System ‘Before declaring

1.2 Chort tt vi Hai quan

efore proceeding wath, the,deglaration, you feed to set up the necessary parameters to onnectrtorthe Gustomsesystem

ID, Terminal access key

Thông tin tai khoản người sử dựng

Mã số mấy em (Temmenal ID)

Khóa truy Cáp (Termenel access ker):

thông tin khai bso Hai quan qua

Chí cục Hải quan (VNACCS) : [02PG |[ÍChí cục HQ Quản lý hàng đầu tu Is) ES)

Bô phân xử lý tờ khai nhập: [01 |[Ð@ Thủ tục hãng Đầu tư và Kănh đoanh ¡~]

Bộ phẫn xử lý tờ khai xuất: [01 ]ÍЮ Thủ tục hàng Đầu tư và Kănh doanh 1 Địa chỉ khai báo (VNACCS): [https://ediconn.vnaccs.customs.gov.vn/ ] Gea)

ÍZl Tư ciÖng lấy cita chi khai bác

= PIcture 3 System menu CO Khai oi lập Thiét tp Proxy

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

L ]

iserName Password L_— ]

Lướu ý: Thông tì người sử dung sé dudc Hai quan cS3p cho Doanh nghiép sau khi Doanh nghiép dang ky

Tờ khai xuất nhập khẩu

Đăng ký mới tờ khai nhập khẩu (IDA) Danh sách tờ khai nhập khẩu

Danh sách tờ khai xuất khẩu re-declaration of Declaration Inform