The Government recently issued Decree 46/2020/ND-CP stipulating customs procedures, customs inspection and supervision of goods in transit through the ASEAN Customs Transit System to implement Protocol 7 on the Customs transit system.

This decree provides for customs procedures, inspection and supervision of goods in transit through the ASEAN Customs Transit System (the ACTS System); priority regimes for enterprises carrying out transit activities through the ACTS System; guarantee, deposit and the collection of customs duty debt for goods in transit by the ACTS System.

In particular, the decree provides for goods in transit through the ACTS System. Specifically, goods in transit by the ACTS System beginning from Vietnam and transiting through other ASEAN member countries must comply with the management policy for transit goods of the transit countries.

Goods in transit by the ACTS System through other ASEAN member countries and imported into Vietnam must comply with management policies for goods in transit of other member countries and management policies of Vietnamese laws for import goods.

Goods in transit by the ACTS System through Vietnam must comply with the management policy for goods in transit in accordance with relevant laws.

The director of the Customs Sub-Department shall base on the channeling results of the ACTS System and information related to transit goods(if any) to decide whether inspect customs dossiers or conduct physical inspection of goods. The physical inspection of goods is conducted by machines, technical equipment, in case that the Customs Sub-Department has not been equipped with machinery, technical equipment or inspection by machinery, technical equipment is not enough establishments to determine actual goods or goods with signs of legal violations, the Customs officers shall directly conduct physical inspection.

The collection of charges and fees in Vietnam for goods in transit by the ACTS System complies with the law on charges and fees. For goods in transit by the ACTS system through the territory of Vietnam and transferring for domestic consumption in Vietnam, the procedures for transferring domestic consumption must comply with the current provisions of the customs legislation.

The time limit of carrying out customs procedures for goods in transit by the ACTS System complies with Article 23 of the Customs Law.

Locations to carry out customs procedures

The decree also specifies locations where customs procedures will be carried out. Accordingly, customs procedures for goods in transit by the ACTS System are carried out at:

- Customs Sub-Department of the first import border gate, Customs Sub-Department outside the border gate for goods in transit by ASEAN member countries and imported into Vietnam.

If goods in transit by ASEAN member countries and imported into Vietnam on the list of imported goods which are carried out the customs procedures at the import border gate under the Prime Minister regulations, the customs procedures for goods in transit by the ACTS System ended at the first Customs Sub-Department of the import border gate.

- Customs Sub-Department outside border gate, Customs Sub-Department of export border gate for goods shipping from Vietnam and transiting through other ASEAN member countries.

- Customs Sub-Department of the first import border gate for goods in transit from non-ASEAN countries through Vietnam territory to ASEAN member countries.

- Customs Sub-Department of the first import border gate and Customs Sub-Department of the last export border gate for goods in transit from ASEAN member countries through the territory of Vietnam to other ASEAN member countries.

- Customs Sub-Department of the first import border gate for goods in transit from ASEAN member countries through the territory of Vietnam to transport to non-ASEAN countries. The procedures for transit of goods by the ACTS System shall finish the import border. The customs procedures for transporting goods in transit to non-ASEAN countries are carried out customs procedures for goods in transit in accordance with the current law of Vietnam.

Goods in transit by the ACTS System are only brought from Vietnam to ASEAN member countries or brought from ASEAN member countries to Vietnam trough international border gates: Cau Treo (Ha Tinh), Lao Bao (Quang Tri) and Moc Bai (Tay Ninh).

The decree takes effect from June 1st, 2020.

Source: Customs News

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