Basic process of customs procedures for imported goods

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1. Declaring import information (IDA)

– Customs declarants fill in the import information with IDA operation before registering the import declaration. When fully filling the indicators on IDA screen (133 indicators), the customs declarant sends to VNACCS system, the system will automatically issue the number, automatically export the criteria related to tax rates, names. corresponding with the entered codes (for example, the name of the importing country corresponds to the country code, the name of the import unit corresponding to the enterprise code …), automatically calculating the criteria related to the value and tax. … and respond to the declarant at the declaration registration screen – IDC.

– When the system issues the number, the IDA import declaration form is saved on the VNACCS system.

2. Registration of import declaration (IDC)

– When receiving the declaration registration screen (IDC) screen responded by the system, customs declarants check the declared information, the information automatically exported and calculated by the system. If the information is confirmed to be accurate, then send to the system to register the declaration.

– In case, after checking, the declarant has incorrect information and needs amendment, he / she must use the IDB service to recall the import information declaration screen (IDA) to correct the information. If necessary, perform the tasks as described above.

3. Checking conditions for declaration registration

Before allowing registration, the system will automatically check the list of enterprises that are not eligible to register the declaration (enterprises with debts overdue for more than 90 days, enterprises temporarily suspending operation, dissolution or destruction. prod …). If the enterprises listed above are not allowed to register their declarations and the system will respond to the declarers.

4. Threading, inspecting and clearing customs

Once the declaration has been registered, the system automatically threading, including 3 streams of green, yellow and red:

4.1 For green flow declarations:

– In case the payable tax amount is 0: The system automatically grants clearance (within an estimated time of 03 seconds) and issues to the declarant “Decision on customs clearance of imported goods”.

– In case the payable tax amount is different from 0:

+ In case the taxpayer has declared to pay tax by the limit or guarantee (general, separate): The system automatically checks the declared norms related to the limit, guarantee, if the limit amount or the guarantee greater than or equal to the payable tax amount, the system will issue to the declarers “vouchers recording payable tax amounts” and “decisions on customs clearance of imported goods”. If the limit or guarantee amount is less than the payable tax amount, the system will report an error.

+ In case of immediate tax declaration (transfer, cash payment at the customs office …): The system issues to the declarant “Voucher recording the payable tax amount”. When the customs declarant has paid taxes, fees and charges and the VNACCS system has received information about the payment of taxes, fees and charges, the system issues a “Decision on customs clearance of goods”.

– At the end of the day, VNACCS system gathered all the green flow declarations that had been cleared and transferred to VCIS.

4.2 For yellow and red thread declarations: The system transfers online yellow and red channel declaration data from VNACCS to Vcis.

a. Customs office

a.1 Perform the inspection and processing of declarations on the screens of the VCIS system:

– Leadership: Record the comments directing the assigned public employee to inspect and handle the declaration in the corresponding box on the “Declaration inspection screen”;

– Officials assigned to handle the declaration: Record the proposals, contents that need to be consulted with the leader, the inspection results and the handling of the declaration in the corresponding box on the “Declaration inspection screen.” ”

– If leaders and public servants do not recognize the above contents, the system will not allow the implementation of CEA operation

a.2 Using CKO operation to

– Notify customs declarants of the location, form and extent of actual inspection of goods (for goods belonging to the red channel);

– Change the flow from the red channel to the yellow channel, or from the yellow channel to the red channel (in accordance with the relevant professional process).

a.3 Use the CEA business to:

– Enter complete check records for gold flow;

– Import complete inspection of records and actual goods for the red channel.

a.4 Use IDA01 operation to enter instructions / request procedures, amend declaration and tax assessment contents, and send to customs declarants for implementation.

b. The declarer:

– Receive feedbacks from the system on the results of threading, locations, forms and extent of actual inspection of goods;

– Submit paper documents to the customs authorities for checking the documents details; prepare conditions for actual goods inspection;

– Fulfill obligations on taxes, fees and charges (if any).

c. System:

(1) Export to the “Customs declaration” (clearly stating the results of channeling at the norm: Code of inspection)

(2) Issue a Notice requiring physical inspection of goods that are assigned to the red channel or when the customs authority uses CKO to change channels.

(3) Immediately after the customs authorities complete the CEA operation, the system automatically performs the following tasks:

– In case the payable tax amount is 0: The system automatically grants clearance and issues to the declarant “Decision on customs clearance of goods”.

– In case the payable tax amount is different from 0:

· In case the taxpayer has declared a tax payment by the limit or guarantee (general, separate): The system will automatically check the declaration criteria related to the limit, guarantee, if the amount of the limit or guarantee greater than or equal to the payable tax amount, the system will issue to the declarers “documents to record the receivable tax amount” and “Decision on customs clearance of goods”. If the limit or guarantee amount is less than the payable tax amount, the system will report an error.

· In case of immediate tax declaration (transfer, cash payment at customs office …): The system issues to the declarant “vouchers stating payable tax amounts. When the customs declarant has paid taxes, fees and charges and the VNACCS system has received information about the payment of fees and charges, the system issues a “Customs Clearance Decision”.

5. Declaration of amendments and supplements in customs clearance

(1) The system allows the declaration of amendments and additions in customs clearance after the registration of declarations comes before the clearance of goods. To make additional declarations in the customs clearance, the customs declarant using the IDD service will call the screen for additional information to be amended and displayed all information of the import declaration (IDA) in case of making amended declaration. , add for the first time, or display the most up to date amended import declaration information (IDA01) in the case of the 2nd amendment or addition.

(2) Once the declaration has been completed at IDA01, the declarant sends to the VNACCS system, the system will issue the revised declaration number and respond to the modified declaration information at the IDE screen, when the declarant presses the “send” button at this screen to complete the registration of the amended, supplemented declaration form.

(3) The number of amended declarations is the last character of the declaration number box, the maximum number of declaration of amendments and additions in customs clearance is 9 times corresponding to the last character of the declaration numbers from 1 to 9; In case of no additional declaration in customs clearance, the last character of the declaration number is 0.

(4) When the declarant makes amendments and supplements to the declaration, the amended or supplemented declaration may only be divided into yellow or red channels (without green channels).

(5) The figures on the screen of amendments and additions (IDA01) are the same as those on the screen of import information declaration (IDA). The difference is that some items (specified in the IDA01 business guidance section) cannot be imported at IDA01 because they are not modified or not subject to modification.

6. Points to note

(1) Each declaration may be made up to 50 items, in case a shipment has more than 50 items, the customs declarant will have to make multiple declarations, the declarations of the same shipment are linked. linked together based on the number of branches of the declaration.

(2) Taxable value:

– Value declaration: Incorporate the criteria of the value declaration by method 1 into the import declaration; For other methods, only combining a number of result criteria into the import declaration, the calculation of the value by each method must be made on the separate value declaration.

– Automatic calculation: For shipments eligible to apply the transaction value method, the declarant declares the total invoice value, the total value distribution value, and the invoice value of each line. The system automatically allocates the adjustments and automatically calculates the tax calculation value for each row.

– No automatic calculation: For shipments eligible to apply the transaction value method but in addition to I and F there are more than 5 other adjustments or the allocation of adjustments is not according to the value ratio. then the system does not automatically allocate or calculate taxable values; For these cases, the customs declarant shall declare and calculate the dutiable value of each line in the separate value declaration, then fill in the “dutiable value” box of each line of goods.

(3) Taxable exchange rate:

When the customs declarant performs the IDA import declaration operation, the system will apply the exchange rate on the date of this professional operation to automatically calculate tax:

– If the declarant performs the declaration of import IDA information and registers the IDC declaration on the same day or within two days with the same exchange rate, the system will automatically keep the taxable exchange rate unchanged;

– In case the declarant performs the operation of registering IDC declaration form (it is calculated when the customs declarant press “Send” button at IDC screen) at the date of exchange rate different from the exchange rate at the date of information declaration. If importing IDA, the system will report an error. At that time, customs declarants use IDB to call IDA to report again – essentially, just call IDA and send the system will automatically update the exchange rate according to the date of registration of the declaration.

(4) Tax rate:

– When the declarant performs IDA import declaration, the system will take tax rate at the expected date of declaration of IDC to automatically fill in the tax box.

– In case the tax rate on the expected date of IDC is different from the tax rate on the date of IDC, then when the customs declarant performs the registration of the IDC declaration system, the error will be reported, then, the customs declarant uses the IDB service IDA version to re-declare – essentially, just call IDA and send it immediately, the system will automatically update the tax rate according to the date of registration of IDC declaration.

– In case the customs declarant enters the tax rate manually, the system will issue an “M” next to the tax box.

(5) Where goods are subject to exemption / reduction / non-taxation:

– The determination of goods eligible for export duty exemption is not based on the tax exemption / reduction / non-tax code table, but must comply with the relevant regulations and instructions.

– Only after determining that the goods are eligible for export tax exemption can apply the code used in VNACCS according to the exemption / reduction / non-tax code table.

– Enter the exemption / reduction / non-tax code into the corresponding norm on the import declaration registration screen (IDA).

– In case the goods are eligible for import duty exemption and are required to register DMMT on VNACCS (TEA), they must enter both the duty-free code and the DMMT number and the serial number of the line in DMMT registered on VNACCS.

– In case goods are eligible for duty exemption Import goods subject to DMMT registration but manual registration outside VNACCS, they must enter the duty-free code and write the DMMT number in the notes.

(6) Where goods are subject to value added tax:

– The determination of goods and value added tax is not based on the Value Added Tax Code List; They must comply with the relevant regulations and instructions.- Only after determining the goods and the specific tax rates according to the relevant regulations will guide the codes used in VNACCS according to the Table. VAT tax code.

– Enter the VAT rate code on the corresponding norm on the import declaration registration screen (IDA).

(7) In case the enterprise is ineligible to register the declaration (due to an overdue debt of more than 90 days or the enterprise dissolves, goes bankrupt, suspends business, etc.)

The system automatically refuses to issue the declaration number and report an error to the declarant for refusal to receive the declaration. However, if the imports directly serve national security and defense, disaster prevention, epidemics, emergency relief, humanitarian aid and non-refundable aid, the system will still accept the registration of the sheet. declare whether the business is on the above list.

(8) In case of registering for a separate guarantee before issuing the declaration number (guarantee by bill of lading number / invoice)

The bill of lading number or invoice number registered in the guarantee document must match the bill of lading number / invoice number of the declarant on the data entry screen.

If applying for a separate guarantee after the system issues the number of declarations, the number of declarations registered in the guarantee voucher must match the number of system declarations issued.

(9) Where the same goods are available but the taxes have different tax deadlines

The system will automatically generate tax receipts corresponding to each tax payment period. In case the declarant makes procedures for importing many goods items but the goods have different tax payment time limits, the declarant will have to fill in different declarations corresponding to each tax payment time limit (for example, the declarant makes procedures for importing wood and crude oil products must be declared on 2 different declarations corresponding to each tax payment time limit: wooden goods have an import tax payment time limit of 30 days; crude oil commodities have a deadline of payment. Import tax is 35 days).

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