CUSTOMS PROCEDURES
IMPORT AND EXPORT

1. Import information declaration (IDA):

- The customs declarant declares import information by IDA professional before registering the import declaration. When the criteria have been fully declared on the IDA screen (133 items), the customs declarant sends it to the VNACCS system, the system will automatically issue numbers and automatically output the criteria related to tax rates, names. corresponding to the input codes (for example, the name of the importing country corresponding to the country code, the name of the importing unit corresponding to the enterprise code ...), automatically calculates the criteria related to the value, tax … and give feedback to the customs declarant at the declaration registration screen - IDC.

- When the system issues a number, the IDA import declaration is stored on the VNACCS system.

2. Import declaration registration (IDC):

- When receiving the declaration registration screen (IDC) from the system's response, the customs declarant checks the declared information, the information automatically outputs and calculates by the system. If it is confirmed that the information is correct, then send it to the system to register the declaration.

- In case after the inspection, the customs declarant discovers that the declared information is incorrect and needs to be modified, he must use the IDB service to call back the import information declaration screen (IDA) to correct the information. necessary information and perform the tasks as instructed above.

 

3. Check the declaration registration conditions:

Before allowing registration of declarations, the system will automatically check the List of businesses not eligible for declaration registration (enterprises whose debts are overdue for more than 90 days, enterprises that are temporarily suspended, dissolved, or destroyed). produce…). If the enterprise is on the list above, it is not allowed to register the declaration and the system will reply back to the customs declarant.

 

4. Grading, inspection and clearance: Once the declaration has been registered, the system automatically separates the stream, including 3 green, yellow, and red line:

4.1 For green line declarations:

- In case the payable tax amount is zero: The system automatically grants the clearance (within an estimated time of 03 seconds) and outputs it to the declarant "Decision on customs clearance of imported goods".

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

+ In case the tax payment is declared by the limit or the guarantee is made (general, separate): The system automatically checks the declared criteria related to the limit or guarantee, if the amount of the limit or guarantee is is greater than or equal to the payable tax amount, the system will issue to the declarant "the document stating the amount of tax to be collected" and the "Decision on customs clearance of imported goods". If the amount of the limit or guarantee is less than the payable tax amount, the system will report an error.

+ In case of immediate tax payment declaration (transfer, cash payment at the customs office....): The system outputs to the declarant "Documents recording tax receivable". 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 will issue a "Decision on customs clearance of goods".

- At the end of the day, the VNACCS system gathers all the cleared green channel declarations and transfers them to the VCIS system.

 

4.2  For yellow and red Line declarations: The system transfers data of yellow and red stream declarations online from VNACCS to Vcis.

a. Customs office

a.1 Check and process declarations on the screen of the VCIS system:

- Leader: Record the comments directing assigned civil servants about the inspection and handling of declarations in the corresponding box on the "Declaration inspection screen";

- Civil servants assigned to process declarations: Record suggestions, contents that need to be consulted with leaders, results of inspection and handling of declarations in the corresponding box on the "Declaration inspection screen". ”

- If leaders and civil servants do not record the above contents, the system will not allow performing CEA operations

 

a.2  Using CKO to

- Inform the customs declarant of the location, form and extent of physical inspection of goods (for goods in the red channel);

- Change the flow from red to yellow, or from yellow to red (according to relevant business processes).

 

a.3 Using CEA services to:

- Enter completed check records for gold stream;

- Enter complete inspection of records and actual goods for the red channel.

a.4 Using the IDA01 service to enter instructions/requests for procedures, amend declarations, impose taxes and send them to the customs declarant for implementation.

 

b. The declarer:

- Receive feedback from the system on the results of channeling, location, form, and level of physical inspection of goods;

-  Submit a paper application to the customs authority to check the details of the dossier; prepare conditions for actual inspection of goods;

- To fulfill all tax, fee and charge obligations (if any).

 

c. System:

(1) Output to the declarant “Customs declaration” (with clearly stating the result of channelization in the indicator: Code of inspection classification)

(2) Issue a Notice of request for physical inspection of goods for goods classified in the red channel or when the customs authority uses CKO to change the channel.

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

- In case the payable tax amount is zero: The system automatically grants customs clearance and issues it to the declarant "Decision on customs clearance of goods".

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

In case tax payment has been declared by the limit or guaranteed (general or separate): The system automatically checks the declared criteria related to the limit or guarantee, if the amount of the limit or guarantee is large. is more than or equal to the payable tax amount, the system will issue to the declarer “the document stating the amount of tax to be collected” and the “Decision on customs clearance of goods”. If the amount of the limit or guarantee is less than the payable tax amount, the system will report an error.
In case of immediate tax payment declaration (transfer, cash payment at the customs office....): The system outputs to the declarant "the document stating the amount of tax to be collected. When the customs declarant has paid taxes, fees and charges and the VNACCS system has received information about the payment of taxes and fees, the system will issue a "Decision on customs clearance of goods".

5. Declaration of amendments and supplements in customs clearance:

(1) The system allows the declaration of amendments and supplements in the customs clearance from after the declaration is registered to before the goods are cleared. To make additional declarations in customs clearance, the customs declarant uses the IDD service to call out the additional information declaration screen, which displays all the information on the import declaration (IDA) in the case of an amended declaration. .

(2) When the declaration is completed at the IDA01 service, the customs declarant sends it to the VNACCS system, the system will issue a number for the revised declaration and respond to the revised declaration information at the IDE screen, when the customs declarant presses the "send" button at this screen to complete the registration of the amended and supplemented declaration.

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

(4) When the customs declarant declares to amend and supplement the declaration, the amended and supplemented declaration can only be divided into yellow or red channels (no green channeling).

(5) The criteria on the amended and supplemented declaration screen (IDA01) are the same as those on the import information declaration screen (IDA). The difference is that a number of criteria (will be specified in the IDA01 professional manual) cannot be entered at IDA01 because they are not modified or are not subject to modification.

 

6. Points to note:

(1) Each declaration can declare a maximum of 50 items, in case a shipment has more than 50 items, the customs declarant will have to declare on many 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: Match the criteria of the value declaration according to method 1 into the import declaration; For other methods, only a few results are combined into the import declaration, the specific calculation of the value according to each method must be done on a separate value declaration.

- Automatic calculation: For shipments eligible for the transaction value method, the customs declarant declares the total invoice value, the total value allocation coefficient, and the invoice value of each line. goods, adjustments, allocation coefficients of adjustments, on that basis, the system will automatically allocate adjustments and automatically calculate the taxable value for each line of goods.

- No automatic calculation: For shipments eligible for 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 proportional to the value the system does not automatically allocate and calculate the taxable value; In these cases, the customs declarant declares and calculates the dutiable value of each line of goods in the separate value declaration, then fills in the results in the "taxable value" box of each line.

 

(3) Tax rate:

When the customs declarant performs the operation of declaring IDA import information, the system will apply the exchange rate at the date of performing this operation to automatically calculate tax:

 

- In case the customs declarant performs the operation of declaring IDA import information and registers the IDC declaration on the same day or within 2 days with the same exchange rate, the system will automatically keep the taxable exchange rate at the same rate;

 

- In case the customs declarant performs IDC declaration registration (calculated as the time when the customs declarant presses the "Submit" button at the IDC screen) at a date with an exchange rate different from the exchange rate on the date of information declaration. import IDA, the system will report an error. At that time, the customs declarant uses the IDB service to call the IDA version to declare again - in fact, just call IDA and send it, the system will automatically update the exchange rate according to the date of registration of the declaration.

 

(4) Tax rate:

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

- In case the tax rate at the expected IDC date is different from the tax rate on the IDC date, when the customs declarant performs the operation of registering the IDC declaration, the system will report an error, then the customs declarant will call the IDB service. IDA version to declare again - in fact, just call IDA and send it, the system automatically updates the tax rate according to the date of registration of the IDC declaration.

- In case the customs declarant enters the tax rate manually, the system will output the letter "M" next to the tax rate box.

(5) In the case of goods subject to tax exemption/reduction/non-taxable:

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

- Only after the goods have been identified that are eligible for export tax exemption, the code used in VNACCS will be applied according to the Tax exemption/reduction/non-taxable code table.

- Enter the tax exemption/reduction/non-taxable code in the corresponding entry on the import declaration registration screen (IDA).

- In case the goods are exempt from import tax and are subject to DMMT registration on VNACCS (TEA), they must enter both the tax exemption code and the DMMT number, the order number of the goods line in the DMMT registered on VNACCS.

- In case goods are exempt from import duty and are subject to DMMT registration but manually registered outside VNACCS, they must enter the tax exemption code and write the DMMT number in the notes section.

 

(6) In the case of goods subject to value-added tax:

- The determination of goods, the value-added tax rate is not based on the table of value-added tax tax rates; but must comply with relevant regulations and guidance documents.- Only after the goods and specific tax rates have been identified according to relevant regulations and instructions, will the codes used in VNACCS be applied according to the Table tax code value added tax rate.

- Enter the value-added tax rate code in the corresponding item on the import declaration registration screen (IDA).

(7) In case the enterprise is not eligible to register the declaration (due to debt overdue for more than 90 days or the enterprise is dissolved, bankrupt, temporarily suspends business, ...)

The system automatically refuses to issue the declaration number and gives an error to the declarant for the reason for refusing to accept the declaration. However, if the imported goods directly serve security, national defense, natural disaster prevention and control, epidemic prevention, emergency relief, humanitarian aid, and non-refundable aid, the system will still accept the registration form. declare whether the enterprise is on the above list.

 

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

The bill of lading or invoice number registered in the guarantee document must match the bill of lading number/invoice number declared by the declarant on the input screen.

If a separate guarantee is registered after the system issues a declaration number, the number of declarations registered in the guarantee document must match the number of declarations issued by the system.

(9) In the case of the same product, but different taxes have different tax payment deadlines

The system will automatically output tax receipts corresponding to each tax payment deadline. In case the declarant carries out procedures to import many items but the items have different tax payment deadlines, the declarant will have to declare on different declarations corresponding to each tax payment deadline (for example: procedures for importing wood products and crude oil must be declared on 02 different declarations corresponding to each tax payment deadline: for wood products, the time limit for paying import tax is 30 days; for crude oil products, the deadline for payment of import tax is 30 days. import duty is 35 days).