On August 7, 2014, the General Department of Customs issued Decision No. 2344/QD-TCHQ promulgating the process of customs supervision at land border gates and river borders.
This Decision replaces Decision No. 148/QD-TCHQ dated January 28, 2011 of the General Department of Customs and has many new points.
Customs supervision area:
Article 2, Decision 2344 has specified the area of customs supervision. Specifically: Customs supervision areas comply with the provisions of Article 4 of Decree No. 107/2002/ND-CP dated December 23, 2002 of the Government defining the scope of customs operation areas; cooperation in preventing and combating smuggling and illegal cross-border transportation of goods and other acts of violating the customs law.
In addition, a new point compared to Decision 148 is to stipulate two more areas in the customs supervision area, including: At the auxiliary border gates, the opening, the clearance point, the export point according to the Decision of the People's Committees of the border provinces. the world announced that the auxiliary border gate, opening, customs clearance point and export point have fully specialized control forces and ensured the technical basis as prescribed; at places of gathering and inspecting import and export goods that have been established or recognized by the General Department of Customs at the border gate areas.
Subject and time of close monitoring
Decision 2344 stipulates stricter monitoring subjects and duration.
Specifically, the subjects subject to supervision include:
Firstly, goods brought into and out of the customs supervision area for export and import; goods in transit, vehicles in transit; import and export goods, border gate transfer; people on exit and entry and their luggage in the immigration procedures area; goods during their storage in the customs controlled area.
The second is the means of transport on exit and entry according to the provisions of Articles 74 and 75 of the Circular No. 128/2013/TT-BTC dated September 10, 2013 of the Ministry of Finance; means of transport of individuals and organizations in border areas frequently cross the border as prescribed in Article 81 of Circular 128/2013/TT-BTC at border gate areas by road and by river. Countries: China, Laos, Cambodia.
The third is the inland watercraft entering and exiting at the river border border gate areas, including: ships, boats and other floating structures, motorized or non-motorized, specialized in operations on roads. Inland waterways are registered as watercraft according to Vietnamese or foreign laws.
Particularly for the customs supervision of Vietnamese ships and foreign ships on exit, entry, transit, port transfer at Vinh Xuong border gate, An Giang province and Thuong Phuoc border gate, Dong Thap province, the application shall be applied. regulations on customs supervision at sea border gate areas promulgated by the General Director of Customs.
Supervision time is counted from the time imported goods, people and luggage of people on entry, means of entry, and means of border entry enter the customs supervision area at the border gate to the time they leave the customs supervision area. ; from the time the goods are exported, the people and luggage of the people on exit, the means of exit, the means of departure move to the border gate area, enter the customs supervision area until the goods are actually exported and the means of exit , border crossing border.
For goods in transit and means of transit: The monitoring time is counted from the time when the goods or means enter the customs controlled area at the border gate of import to the time when the goods and means are actually exported out of the controlled area. customs at the checkpoint of export.
For goods transferred from border gate to border gate (transported goods are subject to customs supervision): The supervision time is counted from the time the import-export procedures are moved from border gate to border gate, and the goods are handed over to the goods owner and the carrier until the goods are completed. into customs procedures, customs clearance for the shipment or until the goods are actually exported.
In addition, Decision 2344 also specifically stipulates that in the new supervision process, customs sealing only applies to import-export goods, means of transport carrying import-export goods, transit goods, and transit vehicles. as guided in Clause 9, Article 61 of Circular 128/2013/TT-BTC; Clause 2, Article 33 of Circular 22/2014/TT-BTC.
The method of direct supervision of customs officials is also detailed as follows: Not applicable to goods stored or transported outside the scope and area of operation of the customs authority, except for the following cases: necessary as prescribed by the General Director of Customs.
P.D
source: General Department of Customs
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