Decree No. 87/2012/ND-CP detailing certain provisions of the Customs Law on electronic customs procedures for commercial export and import goods.

DECREE

Regulations detailing certain provisions of the Customs Law on electronic customs procedures

for goods exported and imported for commercial purposes

___________________________

Pursuant to the Law on Organization of the Government dated December 25, 2001;

Based on the Customs Law dated June 29, 2001 and the Law Amending and Supplementing Certain Articles of the Customs Law dated June 14, 2005;

Pursuant to the Law on Electronic Transactions dated November 29, 2005;

At the proposal of the Minister of Finance,

The Government promulgates this Decree to provide detailed regulations on certain provisions of the Customs Law regarding electronic customs procedures for goods exported and imported for commercial purposes.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Decree stipulates electronic customs procedures for goods exported and imported for commercial purposes.

Article 2. Applicability

1. Organizations and individuals implementing export and import of goods for commercial purposes.

2. Customs authorities and customs officers.

3. Other state agencies in their coordination in managing customs affairs.

Article 3. Explanation of Terms

In this Decree, the following terms are understood as follows:

1. Electronic customs procedure is a customs procedure in which the declaration, receipt, and processing of customs declaration information, and the exchange of other information as prescribed by laws on customs procedures between relevant parties are carried out through the Customs Electronic Data Processing System.

2. The Customs Electronic Data Processing System is an information system managed by the General Department of Customs to implement electronic customs procedures.

3. The Electronic Customs Declaration System is an information system serving declarants in making declarations and receiving information, including feedback results from customs authorities during the implementation of electronic customs procedures.

4. Risk management involves systematically applying measures to collect and process information to assess the level of risk of law violations, serving as a basis for customs authorities to decide on the form and extent of inspection and supervision of exported and imported goods.

5. An electronic customs declaration is an electronic document comprising a set of information indicators declared by the declarant.

6. A malfunction refers to a situation where the Customs Electronic Data Processing System or the Electronic Customs Declaration System cannot conduct electronic transactions with each other due to reasons attributable to either or both systems or other causes, resulting in the inability to perform electronic customs procedures.

Article 4. Rights and Obligations of Electronic Declarants

In addition to the rights and obligations of declarants as prescribed in the Customs Law; the rights and obligations of taxpayers as prescribed in tax laws; and the rights and obligations of entities choosing electronic transaction means as prescribed in the Law on Electronic Transactions and guiding legal documents, electronic declarants also have the following rights and obligations:

1. Rights of Electronic Declarants

a) To be prioritized over cases registering paper customs files when the customs authority determines that a detailed inspection of the customs file or actual goods inspection is required;

b) To declare electronically at any time of the day, seven days a week, and directly receive feedback information from the customs authority through the Customs Electronic Data Processing System; in cases of declaring during statutory holidays but requiring submission or presentation of documents within the customs file for customs authority inspection as a basis for subsequent procedures, the feedback result shall be provided no later than four hours from the start of the next working day;

c) To use printed documents from the Electronic Customs Declaration System (with stamps and signatures of the electronic declarant) for consignments already accepted for clearance by the customs authority on the Customs Electronic Data Processing System to serve as transportation documents for goods;

d) To choose the method of paying customs fees and other fees collected by customs authorities on behalf of associations or organizations (if any) for each customs declaration or to pay collectively monthly;

e) To receive information about the processing of electronic customs files from the customs authority through the Customs Electronic Data Processing System.

2. Obligations of Electronic Declarants

a) To retain electronic documents belonging to the customs file (including copies) in accordance with the Law on Electronic Transactions and related legal documents; to provide relevant electronic documents concerning exported and imported goods to the customs authority for inspection and audit purposes according to their authority;

b) Where laws require the submission of documents and materials in paper form to the customs authority when implementing electronic customs procedures, the declarant must sign and stamp the documents and materials and bear legal responsibility for their accuracy and truthfulness;

c) When implementing electronic customs procedures, the declarant must use a digital signature registered with the customs authority. During the period without a digital signature, they may use an account to access the Customs Electronic Data Processing System to perform electronic customs procedures. The declarant is responsible for securing the account for use in transactions with the customs authority through the Customs Electronic Data Processing System and bears responsibility for electronic transactions as prescribed by law.

The Ministry of Finance shall specify the timeline for applying digital signatures when implementing electronic customs procedures.

d) To meet conditions relating to information technology and skills in electronic customs declaration. In cases where these conditions are not met, they shall engage a customs agent with the necessary qualifications to implement electronic customs procedures.

Article 5. Tasks and Authorities of Customs Authorities and Customs Officers

1. Implement tasks and authorities as prescribed in Article 27 of the Customs Law; the Tax Management Law; the Electronic Transactions Law, and Decree No. 27/2007/NĐ-CP dated February 23, 2007 on electronic transactions in the financial sector.

2. Develop, manage, operate, and develop the Electronic Data Processing System for customs to implement electronic customs procedures as stipulated by the Ministry of Finance.

3. Promote, support, train, and guide declarants to comply with legal regulations on electronic customs procedures. Timely inspect and handle violations within their authority.

Article 6. The Electronic Data Processing System for Customs

The Ministry of Finance shall take the lead and coordinate with relevant parties to specify the responsibilities of each party in developing, managing, operating, and utilizing the Electronic Data Processing System for customs; specify specific conditions regarding information technology and electronic customs declaration skills of electronic declarants.

Article 7. Principles for Conducting Electronic Customs Procedures

1. Electronic customs procedures shall be carried out according to the principles set forth in Article 15 of the Customs Law; Article 5 and Article 40 of the Electronic Transactions Law, and other relevant legal provisions concerning the export and import of goods.

2. Customs authorities apply risk management in inspection and supervision of exported and imported goods, customs files, and related documents when implementing electronic customs procedures.

3. Declarants must register in accordance with the Ministry of Finance's regulations to conduct electronic customs procedures.

Chapter II

ELECTRONIC CUSTOMS PROCEDURES FOR COMMERCIAL EXPORT AND IMPORT GOODS

Article 8. Electronic Customs Files

1. An electronic customs file includes:

a) Electronic customs declaration forms;

b) Other documents included in the electronic customs file are those documents specified in Clause 1, Article 22 of the Customs Law that declarants must submit or present to the customs authority. These documents may be in paper form, electronic form, converted from paper to electronic form, or vice versa. Other documents in the electronic customs file or converted have the same value for electronic customs procedures as they would in paper form unless otherwise provided by law.

2. The Ministry of Finance shall specify the contents and formats of the information indicators of the electronic customs declaration form; the formats of other electronic documents in the electronic customs file, and the use of the electronic customs file.

3. The electronic customs file stored in the Electronic Data Processing System for customs has legal validity for customs procedures and dispute resolution.

Article 9. Electronic Customs Declaration

1. The deadline for electronic customs declaration for commercial export and import goods shall be implemented as prescribed in Clause 1 and Clause 2, Article 18 of the Customs Law.

2. Declarants must declare all necessary, accurate, and clear information according to the criteria specified in the electronic customs declaration form; self-calculate to determine taxes and other amounts payable to the state budget and bear legal responsibility for the declared contents.

3. When making an electronic customs declaration, declarants shall perform:

a) Create information for the electronic customs declaration form on the electronic declaration system;

b) Send the electronic customs declaration form to the customs authority through the Electronic Data Processing System for customs;

In cases where the customs authority requires submission or presentation of other documents in the electronic customs file before registration of the declaration form, declarants shall send them through the Electronic Data Processing System for customs.

c) Receive feedback information and follow the guidance of the customs authority.

4. Supplementing, correcting, or replacing the electronic customs declaration form shall be carried out in accordance with Clause 2, Article 22 of the Customs Law and the Tax Management Law.

Article 10. Receiving, inspecting, registering, and channeling electronic customs declarations

1. The electronic data processing system for customs receives, inspects, and registers electronic customs declarations 24 hours a day, seven days a week. In cases where there is a requirement to submit or present documents belonging to the customs dossier, the customs officer directly checks the declaration content of the declarant to decide on registering the declaration or not accepting the registration during regular working hours as stipulated in Article 19 of the Customs Law.

2. In cases where the registration of the declaration is not accepted, the customs authority shall notify the declarant through the electronic data processing system for customs and clearly state the reasons.

3. In cases where the registration of the declaration is accepted, the electronic data processing system for customs assigns an identification number for the electronic customs declaration, implements channeling, and provides feedback information to the declarant. Channeling is carried out in one of the following forms:

a) Accepting the information declared in the electronic customs declaration and allowing clearance;

b) Submitting and presenting documents belonging to the electronic customs dossier for inspection before allowing clearance as provided for in Article 11 of this Decree;

c) Submitting and presenting paper documents belonging to the electronic customs dossier and presenting goods for inspection before allowing clearance.

Article 11. Inspecting electronic customs dossiers

1. Inspection method: Inspecting electronic dossiers on the electronic data processing system for customs or inspecting paper dossiers.

2. Inspection content: Inspecting the declaration content on the electronic customs declaration, documents belonging to the electronic customs dossier, comparing the declaration content with the documents belonging to the electronic customs dossier; inspecting the compliance between the declaration content and legal regulations.

Article 12. Inspecting actual goods

1. Form and degree of inspection

a) Method of inspecting actual goods: Directly conducted by customs officers; using machinery, technical equipment, other operational measures;

b) Degree of inspection: Inspecting part of the consignment up to the entire consignment.

2. Authority to decide on the form and degree of inspection

The head of the customs office where the electronic customs procedures are implemented decides on the form and degree of inspection.

3. Content of actual goods inspection

Inspect the name, code, quantity, weight, type, quality, origin of the goods; compare the inspected actual goods with the electronic customs dossier.

Article 13. Transfer of Port

1. The declarant sends information requesting port transfer to the customs authority at the destination port for imported goods, and to the customs authority at the departure port for exported goods, and receives the decision of the customs authority regarding the port transfer of the goods.

The declarant must ensure that the goods remain in their original condition, maintain customs seals, carrier seals, follow the designated route, location, port, and time as registered and accepted by the customs authority.

2. The customs authority at the destination port for imported goods, and the customs authority at the departure port for exported goods receive the information requesting port transfer, decide whether to allow the port transfer of the goods or reject it, and provide feedback through the electronic data processing system for customs to the declarant.

3. The customs authority at the departure port for imported goods, and the customs authority at the destination port for exported goods decide on the actual inspection of goods in cases where there are signs of violation of customs laws or failure to meet customs management requirements.

4. The customs authorities at both the departure and destination ports supervise the goods permitted to be transferred.

The Ministry of Finance shall specify the types of goods permitted to be transferred as provided for in this Article.

Article 14. Supervision of export and import goods when performing electronic customs procedures

1. Customs supervision methods:

a) Sealing by customs;

b) Direct supervision by customs officials when necessary;

c) Technical supervision including: Video surveillance, information verification, other technical means.

2. The determination of consignments and key areas for applying customs supervision methods as stipulated in Clause 1 of this Article shall be based on risk analysis.

Article 15. Customs procedures in case of system failure

1. When there is a failure with the Electronic Data Processing System of the customs authority, the customs authority shall notify on its electronic information website no later than two hours from the time of occurrence of the failure during working hours or two hours from the start of the next working day for failures occurring during the prescribed rest period, and at the same time create conditions for the declarant to perform customs procedures manually.

2. In case of failure of the declarant's electronic declaration system, the declarant must notify the customs authority in writing, by telephone, or by registered email to cooperate in resolving the issue. At the same time, upon request to ensure timely completion of customs procedures, the declarant may perform customs procedures manually.

Chapter III

IMPLEMENTING PROVISIONS

Article 16. Effective Date

This Decree takes effect from January 1, 2013.

Article 17. Responsibility for Implementation

1. The Ministry of Finance shall provide guidance on the implementation of this Decree.

2. Relevant ministries and state agencies shall coordinate to standardize, provide, and exchange information related to exported and imported goods with the customs authority to implement electronic customs procedures as prescribed in this Decree, and to implement the ASEAN Single Window mechanism and the national single window customs mechanism.

3. The Ministers, Heads of Ministries equivalent to ministries, Heads of government agencies, Chairmen of provincial People's Committees under the central city, are responsible for enforcing this Decree./.