Decree No. 87/2012/ND-CP dated October 23, 2012 of the Government detailing a number of articles of the Law on customs applicable to electronic customs procedures for commercial exports and imports

THE GOVERNMENT

Decree No. 87/2012/ND-CP of October 23, 2012, detailing a number of articles of the Customs Law regarding e-customs procedures for commercial imports and exports

Pursuant to the December 25, 2001 Law on Organization of the Government;

Pursuant to the June 29, 2001 Customs Law and the June 14, 2005 Law Amending and Supplementing a Number of Articles of the Customs Law;

Pursuant to the November 29, 2005 Law on E-Transactions;

At the proposal of the Minister of Finance,

The Government promulgates this Decree to detail a number of articles of the Customs Law regarding e-customs procedures for commercial imports and exports.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Decree provides for e-customs procedures for commercial imports and exports.

Article 2. Subjects of application

1. Organizations and individuals exporting and importing commercial commodities.

2. Customs offices and customs officers.

3. Other state agencies coordinating in the state management of customs.

Article 3. Interpretation of terms

In this Decree, the terms below are construed as follows:

1. E-customs procedures means customs procedures through which the declaration, receipt and processing of information about customs declaration and the exchange of other information under regulations on customs procedures among relevant parties are performed through the customs e-customs data processing system.

2. The customs e-customs data processing system means the information system managed by the General Department of Customs for carrying out e-customs procedures.

3. E-customs declaration system means the information system for customs declarants to declare and receive information and feedback from customs offices in the course of carrying out e-customs procedures.

4. Risk management means the systematic application of measures to collect and process information with a view to assessing the level of law violation risks as a ground for customs offices to decide on the forms and extent of examination and supervision of imports and exports.

5. E-customs declaration form means a kind of e-document containing information items to be declared by customs declarants.

6. Incident means a case in which the customs e-customs data processing system or the e-customs declaration system fails to conduct e-transactions with each other possibly because of either or both of them or for another reason, resulting in the failure to carry out e-customs procedures.

Article 4. Rights and obligations of e-customs declarants

In addition to the rights and obligations of customs declarants defined in the Customs Law; rights and obligations of taxpayers defined in tax laws; rights and obligations of subjects choosing to conduct e-transactions defined in the Law on E-Transactions and guiding documents, e-customs declarants have the following rights and obligations:

1. Rights of e-customs declarants

a/ To be prioritized to make declaration before those registering paper customs dossiers when customs offices decide to examine in detail customs dossiers or inspect goods;

b/ To make e-customs declaration round the clock and receive feedback from customs offices directly via the e-customs data processing system. If making customs declaration during holidays prescribed by law and the documents of their customs dossiers must be submitted or produced to customs offices for examination as a basis for carrying out further procedures, to receive the results within 4 hours from the beginning  of the subsequent working day;

c/ To use documents printed out from the e-customs declaration system (stamped and signed by e-customs declarants) for the goods lots already accepted by customs offices for customs clearance in the e-customs data processing system for transporting these goods;

d/ To choose the method of paying customs fee and other fees that customs offices collect on behalf of associations or institutions (if any) for each customs declaration form or paying such fees on a monthly basis;

e/ To be provided by customs offices with information on the progress of processing e-customs dossiers via the e-customs data processing system.

2. Obligations of e-customs declarants

a/ To keep e-documents of customs dossiers (including their copies) under the Law on E-Transactions and relevant legal documents; to provide e-documents related to imports and exports to customs offices for examination and inspection according to their competence;

b/ When the law requires submission of paper documents to customs offices when carrying out e-customs procedures, to sign and stamp in such documents and bear responsibility before law for the accuracy and truthfulness of such documents;

c/ When carrying out e-customs procedures, to use the digital signatures already registered with customs offices. When the digital signatures are not yet available, to use their accounts in the e-customs data processing system for carrying out e-customs procedures. To keep confidential their accounts used for making transactions with customs offices via the e-customs data processing system, and take responsibility for e-transactions under law.

The Ministry of Finance shall stipulate the roadmap for applying digital signatures when carrying out e-customs procedures.

d/ To satisfy the conditions on information technology and e-customs declaration skills. When these conditions cannot be satisfied, to carry out e-customs procedures via capable customs agents.

Article 5. Tasks and powers of customs offices and customs officers

1. To have the tasks and powers defined in Article 27 of the Customs Law; the Law on Tax Administration, the Law on E-Transactions, and Decree No. 27/2007/ND-CP of February 23, 2007, on e-transactions in the finance sector.

2. To establish, manage, operate and develop the e-customs data processing system for carrying out e-customs procedures under the Finance Ministry’s regulations.

3. To disseminate, support, train and guide customs declarants in strictly complying with regulations on e-customs procedures. To examine and timely handle violations according to their competence.

Article 6. The e-customs data processing system

The Ministry of Finance shall assume the prime responsibility for, and coordinate with relevant parties in, specifying responsibilities of each party in establishing, managing, operating and using the e-customs data processing system; specifying conditions on information technology and e-customs declaration skills for e-customs declarants.

Article 7. Principles of carrying out e-customs procedures

1. E-customs procedures must be carried out on the principles prescribed in Article 15 of the Customs Law, Articles 5 and 40 of the Law on E-Transactions, and other regulations related to the import and export of goods.

2. Customs offices shall apply risk management regulations defining the customs examination and supervision of imports and exports, customs dossiers and documents related to imports and exports when carrying out e-customs procedures.

3. Customs declarants shall make registration under the Finance Ministry’s regulations in order to carry out e-customs procedures.

Chapter II

E-CUSTOMS PROCEDURES FOR COMMERCIAL IMPORTS AND EXPORTS

Article 8. E-customs dossiers

1. An e-customs dossier comprises:

a/ An e-customs declaration form;

b/ Other documents of an e-customs dossier specified in Clause 1, Article 22 of the Customs Law which customs declarants shall submit or produce to customs offices. These documents may be paper documents, e-documents, or documents converted from paper into the electronic form or vice versa. Other documents of the e-customs dossiers in electronic form or converted form are valid for e-customs clearance as the paper documents, unless otherwise provided for by law.

2. The Ministry of Finance shall specify the contents and format of information items on an e-customs declaration form; the format of other e-documents of an e-customs dossier, and the use of e-customs dossiers.

3. E-customs dossiers stored in the e-customs data processing system are legally valid for customs clearance and dispute settlement.

Article 9. E-customs declaration

1. The time limit for e-customs declaration for commercial imports and exports complies with Clauses 1 and 2, Article 18 of the Customs Law.

2. Customs declarants shall fully, accurately and clearly declare the information in the e-customs declaration form; calculate by themselves tax amounts and other amounts to be remitted into the state budget and take responsibility before law for the declared information.

3. When making e-customs declaration, customs declarants shall:

a/ Create the information in the e-customs declaration form in the e-customs declaration system;

b/ Send the e-customs declaration form to the customs office via the e-customs data processing system;

When the customs office requests submission or production of other documents of the e-customs dossier before registering the declaration form, customs declarants shall send such documents via the e-customs data processing system.

c/ To receive feedback from and follow the guidance of the customs office.

4. E-customs declaration forms may be supplemented, amended or replaced in accordance with Clause 2, Article 22 of the Customs Law, and the Law on Tax Administration.

Article 10. Receipt, examination, registration and classification of e-customs declaration forms

1. The e-customs data processing system shall receive, examine and register e-customs declarations round the clock. When documents of customs dossiers are required to be submitted or produced, customs officers shall personally check the contents declared by customs declarants and decide to register or refuse to register declaration forms within the working hours under Article 19 of the Customs Law.

2. If refusing to register declaration forms, customs offices shall notify their refusal to declarants via the e-customs data processing system, clearly stating the reason.

3. If customs offices accept to register declaration forms, the e-customs data processing system shall grant serial numbers of e-customs declaration forms, classify such forms and send feedback to customs declarants. The classification takes one of the following forms:

a/ Accepting the information filled in e-customs declaration forms and permitting customs clearance;

b/ Submitting and producing documents of e-customs dossiers for examination before permitting customs clearance under Article 11 of this Decree;

c/ Submitting and producing paper documents of e-customs dossiers and producing goods for inspection before permitting customs clearance.

Article 11. Examination of e-customs dossiers

1. Form of examination: Examining e-dossiers in the e-customs data processing systems or examining paper dossiers.

2. Content of examination: Examining the contents declared in e-customs declaration forms and documents of e-customs dossiers; comparing the declared contents with documents of e-customs dossiers; and examining the compliance of declared contents with law.

Article 12. Physical inspection of goods

1. Forms and extent of inspection

a/ Form of inspection: Inspection by customs officers or with machines, technical equipment and other operational measures;

b/ Extent of inspection: Inspecting part and the whole of a goods lot.

2. Competence to decide on the form and extent of inspection

Heads of customs offices where e-customs procedures are carried out shall decide on the form and extent of inspection.

3. Content of inspection

Checking appellations, codes, quantities, weight, kinds, quality and origin of goods; comparing inspected goods with e-customs dossiers.

Article 13. Border-gate transfer

1. Customs declarants shall declare and send the request for border-gate transfer to customs offices of localities to which the imported goods will arrive, or to customs offices of localities from which the exported goods will depart, and receive customs offices’ decisions on the border-gate transfer of goods.

Customs declarants shall preserve the original status of goods, customs seals and transporters’ seals, and ensure that goods are transported on right routes, to right destinations, border gates and time as registered with and accepted by customs offices.

2. Customs offices of localities to which the imported goods will arrive, and customs offices of localities from which the exported goods will depart, shall receive the request for border-gate transfer and decide to permit the border-gate transfer of goods or refuse the border-gate transfer and send feedback to customs declarants via the e-customs data processing system.

3. Customs offices of localities from which the imported goods will depart, and customs offices of localities to which the exported goods will arrive, shall decide on the physical inspection of goods when detecting signs of violating the customs law or when customs management requirements are not satisfied.

4. Customs offices of localities from which goods depart and customs offices of localities to which goods arrive shall supervise goods permitted for border-gate transfer.

The Ministry of Finance shall specify kinds of goods permitted for border-gate transfer mentioned in this Article.

Article 14. Supervision of imports and exports for which e-customs procedures are carried out

1. Modes of customs supervision:

a/ Customs sealing;

b/ Direct supervision by customs officers when necessary;

c/ Supervision with technical means, including camera supervision, supervision through information examination, or supervision with other technical devices.

2. The identification of goods lots and key places for application of modes of customs supervision mentioned in Clause 1 of this Article shall be carried out on the basis of risk analysis.

Article 15. Customs procedures in case of system incidents

1. When an incident occurs in the e-customs data processing system, customs offices shall notify such incident on the customs website within 2 hours after the incident occurs, for incidents occurring during working hours, or after the beginning of the subsequent working day, for incidents occurring during holidays prescribed by law, and enable customs declarants to carry out customs procedures manually.

2. When an incident occurs in the e-customs declaration system of customs declarants, they shall notify such incident to customs offices in writing, by telephone or email already registered with customs offices for coordinated settlement. At the same time, in order to ensure timely customs clearance upon request, customs declarants may carry out customs procedures manually.

Chapter III

IMPLEMENTATION PROVISIONS

Article 16. Effect

This Decree takes effect on January 1, 2013.

Article 13. Implementation responsibility

1. The Ministry of Finance shall guide the implementation of this Decree.

2. Ministries and relevant state agencies shall coordinate with customs offices in standardizing, providing and exchanging information relating to imports and exports for carrying out e-customs procedures provided in this Decree, and apply the ASEAN single-window system and the national one-stop shop customs mechanism.

3. Ministers, heads of ministerial-level agencies, heads of government-attached agencies and chairpersons of provincial-level People’s Committees shall implement this Decree.-

On behalf of the Government
Prime Minister
NGUYEN TAN DUNG