WHAT IS CUSTOMS PROCEDURE INCLUDED, HOW IS THE PROCEDURE
Do you work in import and export, and are interested in what is the customs procedure, what are the jobs, how is the processing process? Let's find out in the following article
When doing customs procedures, each person may have a different feeling. Those who are familiar with customs clearance, can do more than a dozen sets of declarations a day, this job is probably simple and normal. For those who have never or are new to making their first batches, feelings of anxiety are inevitable; Which is: is the file correct, how to make a declaration, how to work with customs, if there is a mistake, how will it be penalized?
Therefore, in addition to professional expertise, extensive experience and knowledge in the profession are essential factors to carry out customs procedures quickly and accurately.
What is customs clearance service?
Customs clearance service is the work that the customs service provider must perform to complete the customs clearance for the user's shipments. Of course, businesses must pay a part of the agreed fee to the supplier when using the service as a customs procedure. And depending on the item of customs clearance, the work and cost of "package customs service" will be different. Therefore, it will need more cooperation as well as exchange between the two businesses using and providing customs services.
At the present time, customs services at the package have 2 main forms, which are:
Customs clearance and declaration services: The service provider will be responsible for completing the customs procedures on behalf of your business. Service units or individuals will not appear on any customs documents.
Customs agents: Service providers will use their name and digital signature to fill in information on the declaration. At the same time, they are responsible for making copies of documents to submit the most complete dossiers to the customs sub-departments as agreed in the contract between the two parties.
Each of the above methods has advantages and disadvantages for shippers. For example, rental services are very popular now. The advantage is convenience for customers and service workers. But the disadvantage is that the service party does not appear and is responsible for the procedure, so in some cases it brings risks to the tenant.
Customs declaration and declaration is the act of declaring information about exported and imported goods of an enterprise with the customs authority. This is a mandatory operating procedure before goods are imported and exported.
Customs declaration has two main purposes:
The state can easily manage goods. Ensure that the shipments exported/imported into the Vietnamese territory are not on the list of prohibited goods. No enterprise, unit, organization or individual has the right to export or import banned goods through official channels.
The State performs tax calculation and tax collection on goods. This is the most important purpose of customs clearance. Taxes from customs every year are extremely large numbers. This is a factor contributing to the balance and stability of the market.
The process of carrying out customs procedures
When doing customs procedures, the declarant (goods owner, customs agent, or customs declarant) performs the following basic steps:
1. Declare and submit customs declarations
The customs declaration is made according to the prescribed form. About ten years ago, goods owners declared by handwriting on pre-printed paper declarations. Up to now, all Sub-Departments have switched to declaring and submitting declarations in the form of electronic customs by specialized software.
Since April 2014, the customs authority has started to apply the new VNACCS system, and the declaration form has also changed a lot.
In this step, it is necessary to check to ensure accurate data between documents, look up and apply HS Code, transfer declarations...
2. Get threading results
After getting the result of threading from the system, you do the next step:
In theory, you just need to go to the port to pick up the goods after paying the tax (if any), without having to do anything else.
However, in fact, at the branches in Hai Phong, I see that the declarant still has to go to the customs to check whether the tax has been floating in the customs treasury account or not. At the same time, the customs officer also checked to see if the declaration had any problems or not. If a (serious) error is found in the declaration, the customs can still stop the procedure and request the leader to change the channel (if necessary).
Indeed, that is not the true meaning of the green stream. Therefore, you should still prepare a set of goods documents, to explain when needed. Then make sure to eat!
Golden stream declaration
You must present a paper application package, including documents such as:
Customs declaration (printed from software, no stamp required)
Commercial Invoice (Signature, round seal + title)
Other documents: Bill of lading, C/O, quality inspection paper (specialized inspection)...
According to Circular 38, customs documents are simpler, no need for Foreign Trade Contract and Packaging Details, but you should prepare a copy ready to refer to and look up data when needed.
From August 2022, you only need to electronically transmit the document files through the customs declaration software, and only have to submit the original C/O (if any).
Red stream declaration
The actual goods must be inspected after completing the inspection of the paper documents. This is the highest level of inspection, having to do many procedures and consuming the most cost, time and effort for both goods owners and customs officers.
First of all, you still have to have a set of documents like the golden stream above. After the customs receives and approves the dossier, it will be transferred to the inspection team. You register for inspection, go to the port to carry out the procedures for unloading the goods to the inspection area, and then contact the customs officer to come down to do the inspection procedures.
Currently, there are two forms of inspection: inspection by scanners (checks), and manual checks (referred to as "brake checks"). In some cases, the customs inspection machine was suspicious and opened the container for manual inspection (very tiring and expensive!).
After the inspection is completed, the customs officer will return to the Sub-Department to carry out the necessary procedures: the inspection record. If ok, will do the procedure to decide & peel off the declaration to finish the part at the branch. You print the bar code of the customs declaration, and go to the port to complete the procedure for changing orders & signing for customs supervision (also known as signing the yard gate) and you're done.
One more useful detail, during the procedure, you can go to the website of the General Department of Customs to update the status of some work steps:
Look up tax payment, customs tax debt: after paying tax, look up if the status is "Out of debt", which means the tax has been deposited into the customs account. If not, you have to wait, and should check the tax payment, if necessary.
Look up the customs declaration: look up the status of the declaration: cleared or not, date and time of customs clearance...
Barcode printing of customs declaration: if there is a barcode, it is cleared.
3. Pay customs duties
The software will automatically calculate the amount of tax payable, based on the current import and export tariff.
Taxpayers pay tax and fulfill financial obligations according to regulations: immediate payment, grace period, bank guarantee, etc. For imported goods according to the current business model, most of them are subject to immediate tax payment. When there is a floating tax in the system, the new customs will approve the clearance for the shipment.
4. Customs clearance of goods
Cargo clearance is the completion of customs procedures for import and export goods.
After the above steps and the goods are accepted by the customs, you are done with the responsibility. At that time, with imported goods, the goods owner is entitled to distribute, buy, sell, use...; As for export goods, goods are eligible to be brought out of Vietnam (or brought into the Non-Tariff Zone).
