On 20 April 2018, the Government issued Decree No. 59/2018 / ND-CP amending and supplementing a number of articles of Decree No. 08/2015 / ND-CP detailing and implementing measures to implement the Law on Customs clearance, inspections, supervision and control. Around this Decree, the Customs Newspaper interviewed Mr. Nguyen Nhat Kha, Deputy Director of Customs Supervision and Management Department (under the General Department of Vietnam Customs) - the unit assigned to preside over the draft.
Mr. Nguyen Nhat Kha, Deputy Director of Customs Supervision and Management Department (under the General Department of Vietnam Customs) - the unit assigned to preside over the draft.
Decree No. 59/2018 / ND-CP amending and supplementing a number of articles of Decree No. 08/2015 / ND-CP is a feasible study and expected to have many administrative procedure reforms as well as legal basis for Customs management activities, solving problems. What are the new points of this Decree?
In fact, the Decree No. 08/2015 / ND-CP issued by the Government in 2015 contributed to accelerating the administrative reform process, creating a favorable environment for investment and import-export activities, improving the efficiency of customs operations and ensuring the State management of Customs. However, the process of implementation has had certain problems that need to be resolved to ensure the reform of administrative procedures, creating favorable conditions for the operation of enterprises in accordance with international practice.
Therefore, this revised Decree adjusts the regulations related to the number of basic issues such as: Customs clearance of goods in transit; grouping issues on customs inspection and valuation; the issue of customs procedures for transport means on exit or entry; the issue of anti-smuggling work and some customs procedures related to other import and export goods, on the place of customs procedures for export and import goods sent through the transfer service speeding, postal ... to ensure the customs management, as well as facilitate the import and export activities and transparency in the implementation process.
For example, regulations on Customs procedures for goods in transit, Decree 59/2018 / ND-CP has created a legal basis for clear distinction between the goods in transit and transhipped goods. In fact, Decree No. 08/2015 / ND-CP has not clearly defined goods in transit and transshipped goods, resulting in inconsistent implementation of the regulated objects in accordance with international practice. In particular, at the national conference on logistics, Prime Minister Nguyen Xuan Phuc said that logistics was an important service sector in the overall structure of the economy. It is necessary to take advantage of strategic geographic position and strengthen the connection to make Vietnam as an important logistics hub of the region.
Therefore, this is the important content amended in this Decree. The Customs procedures for goods in transit and transhipped goods are clearly defined. Accordingly, the Customs supervision and management policies are also specified.
Moreover, this Decree also provides regulations to further enhance the application of information technology and Customs modernization in the Customs supervision of goods in transit.
In addition, the Decree amending and supplementing Decree 08/2015 / ND-CP also strengthens the legal basis for Customs statistics on the time of notification of the results of distribution of declarations to ensure Customs management, strengthening the fight against smuggling and illegal cross-border goods transportation.
Under the new Decree, how has the Customs valuation been amended to overcome current problems?
Decree No. 59/2018 / ND-CP amended and supplemented many regulations related to Customs valuation such as: Customs valuation method; the concept of export border; Customs inspections and valuation.
Article 86 of the Customs Law and Decree No. 08/2015 / ND-CP does not stipulate Customs valuation methods for cases where Customs value can not be determined under purchase and sale contracts or commercial invoices.
Therefore, the new Decree added 3 methods of Customs valuation of exported goods, using the value of identical or similar goods on the basis of Customs valuation data. The selling price of identical or similar goods in the Vietnamese market and the selling price of exported goods shall be collected, aggregated and classified by the Customs office. The amendment and supplementation mentioned above aims to ensure sufficient legal basis, facilitate the determination of Customs value of exported goods without causing additional administrative procedures.
Along with the removal of difficulties in Customs procedures, creating favorable conditions for export and import activities, one of the issues stipulated in the Decree is to strengthen the legal basis for the Customs office to carry out professional measures. Could you share more about this issue?
Article 101 of Decree No. 08/2015 / ND-CP regulates Customs control measures and there is no specific regulation on the contents to ensure real implementation such as: competence, content, order and manner of implementing professional measures. Therefore, the Decree added regulations: The Ministry of Finance shall instruct the implementation of professional measures of Customs control.
The addition of the above provisions creates the legal basis for the Ministry of Finance to specify the competence and contents of the measures, order, procedures and methods for organizing the implementation of Customs control measures, to ensure the correct application of regulations and uniformity in the Customs forces.
At the same time, adding specific provisions on the types of Customs vehicles to be equipped on the roads to perform the task of preventing smuggling and illegal cross-border goods; and cases for vehicles of the Customs office on emergency duty.
To make Decree soon come into reality, what will the General Department of Vietnam Customs do to propagate and disseminate to the people and businesses?
To effectively implement Decree No. 59/2018 / ND-CP amending and supplementing Decree 08/2015 / NĐ-CP, it is clear that attention should be paid by not only Customs offices at all levels, but also the whole business community. In addition to Decree No. 59/2018 / ND-CP amending and supplementing the Decree No. 08/2015 / TT-BTC, the General Department of Vietnam Customs also submits to the Ministry of Finance Circular No. 38/2015 / TT-BTC. In order to ensure that the regulations in these documents come to life in time, the General Department of Vietnam Customs will organize training and guidance meetings for business community and Customs offices in all 3 regions of the North and Central and South of Vietnam. In the implementation process, the General Department of Vietnam Customs will grasp and solve problems arising, so as not to affect the export and import activities of enterprises.
Besides, units, especially local Customs units should continue propaganda and dissemination of decrees, especially contents and new regulations for the civil servants and staff to act, and for the business community, it is necessary to actively study and clarify new regulations to implement.
Thank you Sir!
By Ngoc Linh/ Hoang Anh