CUSTOMS IN

INTERNATIONAL TRADE
 HISTORY OF CUSTOMS
 The first international trade area at Aten
(Greece) applied tariff named “Imforlum” at
the rate of 2% of goods value
 In Roman imperial city, tariff was called
“Portorium”
 In Italia, tariff was called “Dogana”
 In UK, tariff was called “Customs”

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 HISTORY OF CUSTOMS
 In China, “Cheposen” was in charge of
collecting tariff on import and export goods
 Nowadays, all countries in the world apply
policies, regulations in customs to collect
tariff on import and export goods

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 CONCEPT
 Customs is the department established by
the government for managing affairs such as
import, export, exiting, entering and
transiting a country, smuggle or illegal
transport of goods or money through the
barrier of a country

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 ASEAN CUSTOMS AGREEMENT
 Signed in March 1997
 Regulations for customs behavior in
ASEAN were signed in 1983 and amended
in 1995
 Members of ASEAN commit to simplify
and harmonize customs formalities

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COUNTRIES IN ASEAN CUSTOMS AGREEMENT

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COUNTRIES IN ASEAN CUSTOMS AGREEMENT

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COUNTRIES IN ASEAN CUSTOMS AGREEMENT

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COUNTRIES IN ASEAN CUSTOMS AGREEMENT

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COUNTRIES IN ASEAN CUSTOMS AGREEMENT

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COUNTRIES IN ASEAN CUSTOMS AGREEMENT

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COUNTRIES IN ASEAN CUSTOMS AGREEMENT

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COUNTRIES IN ASEAN CUSTOMS AGREEMENT

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COUNTRIES IN ASEAN CUSTOMS AGREEMENT

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COUNTRIES IN ASEAN CUSTOMS AGREEMENT

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 ASEAN CUSTOMS AGREEMENT
 Mainly focusing on;
 Unifying methods of customs valuing
 Harmonizing customs formalities
 Applying a harmonized tariff in ASEAN

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 CUSTOMS IN VIETNAM
 Duties of customs in Vietnam
 Inspecting and checking
 Controlling

 Resolving customs legal actions

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CUSTOMS INSPECTING AND CHECKING
 Checking customs documents
 Inspecting actual goods and means of
transport
 Subjects to be applied:
 Import and export goods, import and

export baggage
 Import and export parcel and mailer

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CUSTOMS INSPECTING AND CHECKING
 Other import and export assets
 In and out means of transport
 Vietnam laws do not limit the sum of money
accompanied when existing or entering,
however, customs department controls the
declaration based on the regulations for
money in and out (USD5,000, VND15m or
other equivalents)
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 CUSTOMS INSPECTING AND CHECKING
 Golden jewelry which is over 300 grams must be
declared
 Bill of exchange, cheque, precious metals (silver,
platin), precious stones (diamond, ruby, sapphire)
must be declared when they have value of over
VND 300 million

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 CUSTOMS FORMALITIES
 Time for declaration and submitting
customs declaration
 For export goods: latest 8 hours before

departure
 For import goods: within 30 days from the

date of arrival
 For import goods without tariff: enterprise

may make customs declaration 7 days

before arrival 21
 CUSTOMS FORMALITIES
 For import goods with tariff: enterprise
may make customs declaration upon
arrival
 Customs formalities must be completed
before the departure not later than:
 8hours for sea transport

 4 hours for river transport

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 CUSTOMS FORMALITIES
 4 hours for railway transport
 4 hours for land transport

 2 hours for air transport

 Duration of checking completion in

customs formalities
 Not later than 8 working hours for import

and export goods applying actual partial

inspection
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 CUSTOMS FORMALITIES
 Not later than 2 to 8 working days for
import and export goods applying actual
total inspection
 Who makes customs declaration?
 The importer or exporter
 The organization which is delegated by

the importer or exporter

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 CUSTOMS FORMALITIES
 Legal authorized person
 Operator of means of transport

 Agent of customs formalities

 Enterprises providing postal services

 Customs formalities
 Customs declaration

 Goods presentation

 Implementing customs decisions

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 CUSTOMS FORMALITIES
 Documents in customs formalities
 For export goods:
 Customs declaration (duplicate)

 Exporting license
 Sales contract
 Other documents (depending on

different cases):
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 CUSTOMS FORMALITIES
 Packing list
 Material norm
 Documents relating to export goods

without tariff
 Certificate of import and export code

register

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 CUSTOMS FORMALITIES
 For import goods
 Customs declaration (duplicate)
 Import license

 Sales contract
 Commercial invoice (1 original and 1

copy)
 B/L (1 copy)

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 CUSTOMS FORMALITIES
 Certificate of trade register
 Certificate of import and export code

register

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 CUSTOMS FORMALITIES
 Current for export goods in customs
 Green current

 For goods without tariff

 Fast customs formalities

 Low inspection rate

 Goods to be released right after

inspection without waiting for tax

application
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 CUSTOMS FORMALITIES
 Yellow current
 For goods with tariff
 Enterprises break the law

 Goods inspected with high rate or total

inspection
 Goods to be released after completing

duties

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 CUSTOMS FORMALITIES
 Red current
 For goods with complex documents
 Enterprises seriously break the law

 Releasing goods after completing all

customs formalities

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 ELECTRONIC CUSTOMS
 Applying technology in customs formalities
 Shortening time of completing customs
formalities
 Applying for import-export goods in sales
contract, goods in processing contract, import
goods for manufacturing to export and goods for
transit
 Limited level in automatic system for customs
clearance
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 QUY TRÌNH THỦ TỤC HQ XUẤT KHẨU
1. Khai thông tin xuất khẩu (EDA)
• Khai đầy đủ các chỉ tiêu trên màn
hình EDA (109 chỉ tiêu)
• Gửi đến hệ thống VNACCS, hệ thống
tự động cấp số, tính toán các chỉ tiêu
liên quan đến giá trị, thuế và phản hồi
lại tại màn hình đăng ký tờ khai (EDC)

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 QUY TRÌNH THỦ TỤC HQ XUẤT KHẨU

2. Đăng ký tờ khai xuất khẩu (EDC)

 Nếu thông tin chính xác, người khai gửi
đến hệ thống
 Nếu cần thay đổi thì sử dụng nghiệp vụ
EDB gọi lại màn hình khai thông tin xuất
khẩu (EDA) và thực hiện tiếp theo

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 QUY TRÌNH THỦ TỤC HQ XUẤT KHẨU

3. Kiểm tra điều kiện đăng ký tờ khai: ví dụ

DN nợ quá hạn (quá 90 ngày), DN tạm
dừng hoạt động, phá sản…)
4. Phân luồng, kiểm tra, thông quan: hệ
thống tự động phân luồng xanh, vàng, đỏ
5. Khai sửa đổi, bổ sung trong thông quan:
thực hiện trước khi thông quan hang hóa,
và chỉ được phân luồng vàng hoặc luồng đỏ

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 QUY TRÌNH THỦ TỤC HQ XUẤT KHẨU

Những điểm cần lưu ý:

 Mỗi tờ khai được khai tối đa 50 mặt hang,

nếu lô hang có trên 50 mặt hang thì phải khai

trên nhiều tờ khai
 Hệ thống sẽ tự động phân bổ các chi phí để

tính trị giá tính thuế

 Tỷ giá tính thuế tính theo tỷ giá của ngày

thực hiện nghiệp vụ

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 QUY TRÌNH THỦ TỤC HQ XUẤT KHẨU
 Hệ thống lấy thuế suất theo ngày dự kiến
khai báo EDC
 Hệ thống tự động tính toán phí xuất khẩu
theo mặt hang (tiêu, điều, cà phê)

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