Recently, the Ministry of Finance has issued Official Letter No. 5665/BTC-TCHQ dated April 29, 2014 guiding the implementation of Circular 22/2014/TT-BTC dated February 14, 2014 regulating electronic customs procedures for with commercial import and export goods. In particular, the Ministry of Finance guides the printing of declarations and certification and stamping on paper declarations as follows:

For export and import declarations (referred to as declarations) of the green channel which have already been decided on customs clearance and release, the customs declarant will print the declarations themselves (except for detailed information on each line of goods) on the system to present it to the officer in the supervision department at the Sub-department of Customs where the goods are stored, confirm that the goods have passed the monitoring area, sign and stamp the official in the top right corner of the first page of the declaration.

The declaration of yellow channel and red channel has been decided on customs clearance, the civil servant of the Sub-department of Customs where the declaration is registered shall print the declaration (except for detailed information of each line of goods) and transfer it to the customs declarant to present. for the supervisory officer at the Sub-department of Customs where the goods are stored, confirm that the goods have passed the monitoring area, sign and stamp the official in the top right corner of the first page of the declaration.

With the declarations of imported goods with red channel registered at the Customs Sub-Department outside the border gate, the consignment will be transferred from the border gate to the customs clearance site outside the border gate or the inspection site in the inland for inspection. After the goods are cleared, the customs officer at the Customs Sub-Department outside the border gate prints the declaration (except for detailed information on each line of goods), signs and stamps the official in the top right corner of the first page. declaration and transfer it to the customs declarant.

With the declarations of imported goods with red channel registered at the Customs Sub-Department outside the border gate, the physical inspection of goods is carried out at the border-gate Customs Sub-Department, after receiving the documents submitted by the Customs Sub-Department where register the declaration to be delivered, the Customs Sub-department at the border gate conducts the inspection, and notify the results by fax to the Sub-department of Customs where the declaration is registered, update the results into the system, register to complete the inspection and check the results. Check the fulfillment of tax obligations of the declarant so that the system can decide on customs clearance for the shipment, and the supervisory officer at the border gate Customs Sub-Department where the goods are stored will print the declaration (except for detailed information about the goods). each line of goods) has cleared customs in the system, stamped for certification, signed and stamped the official in the top right corner of the first page of the declaration when the goods passed through the monitoring area. In case, after the physical inspection, the exported or imported goods are tax-exempt or not subject to tax or have zero tax payable, the border-gate Customs Sub-department shall allow the declarant to bring the goods through the border gate. the customs supervision area, and at the same time fax the inspection results to the Sub-department of Customs where the declaration is registered to update the inspection results into the system, register to complete the inspection results for the system to decide on customs clearance. for shipment.
A customs declaration certified by a customs officer may be used as a document for circulation of goods on the market or for carrying out other administrative procedures.

Thanh Nguyen
Source: http://www.customs.gov.vn/