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Revise regulations on customs procedures with export and import goods sent via international express mail

The Ministry of Finance is drafting a Circular that amends and supplements Circular No. 49/2015/TT-BTC stipulating the customs procedures for mails, packages or parcels of goods exported or imported through postal services of authorized enterprises and Circular No. 191/2015/TT-BTC stipulating customs procedure for goods that are imported, transited through international express delivery service.


Accordingly, the draft amendment adds "Customs procedures for exported and imported postal items that can not be delivered to recipients" as follows: Exported postal items that could not be delivered to recipients must be re-imported (re-imported items), imported postal items can not be delivered to recipients must be re-exported (re-exported items) to carry out the corresponding customs procedures as stipulated at Articles 6 and 7 of this Circular.
Apart from the prescribed documents (except for import permits, export permits and notices of customs inspection result of specialized inspection agency), enterprises shall send written requests for non-collection of tax according to the information norms prescribed at Form 02 or Form 03, Annex IIa to Circular No. 39/2018/TT-BTC dated 20 April 2018.

Responsibility of the express delivery enterprises

According to the draft, express delivery enterprises shall have the responsibility to send the goods consignor a notification and explanation of goods not permitted to be exported, imported or transited and subject to any effective regulations in policies on management exported, imported and transited items and reason of which competent authorities have notified them in writing.  

Request goods consignor to provide full information on goods, refuse to accept the transportation of those specified in the list of goods banned, ceased or temporarily suspended from export and import as prescribed.

Take initiative in coordinating with the customs office to handle the goods that could not be delivered to the recipient. In case such goods have been cleared by customs authorities, and paid for import or export tax, the express delivery enterprise shall submit the tax returning file and implement the tax returning after completing the re-import or re-export procedures as regulated.

Ensure that the purpose-made vehicles or packages must conform to customs sealing standards. Declare and transmit declared information data about the goods that the consignor has provided to the enterprise; transmit information provided by the manifest of fright to the customs electronic data processing system.

Notify the customs offices in advance to perform the customs procedures on public holidays, day off and outside working hours to promptly ensure the loading and unloading of goods exported, imported or transited of express delivery enterprise. In cases where the express delivery enterprises are customs declarants whose goods are subject to customs procedures outside the working hours, the express delivery enterprises shall have to send written requests to the customs offices.

Provide customs dossiers documents when customs offices request in case of declaration on behalf of goods consignor. After completing the customs procedures, the customs dossiers shall be handed over to the goods consignor for preservation according to regulations on preservation of customs dossiers. In cases where there are many different goods owners in a customs declaration, the express delivery enterprises shall provide all goods consignors with electronic declarations or copies of paper declarations (in case of customs declaration in writing) with certification, signature and stamp of the express delivery enterprise.