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MEKONG COUNSEL

Decree detailing a number of articles of the Law on Customs on electronic customs procedures

On October 23, 2012, the Government issued Decree No. 87/2012/ND-CP detailing a number of articles of the Law on Customs on electronic customs procedures for commercial exports and imports. Accordingly, electronic customs declarers shall be permitted to choose a suitable method of payment of customs fees and other fees that the customs agency collects on behalf of other associations or organizations (if any) for each customs declaration or for all the customs declarations submitted in a month.

 

Besides, electronic customs declarations not paper customs dossiers shall be prioritized when the customs agency determines that the customs dossiers or the goods shall be inspected; electronic customs declarations shall be available 24 hours/day, 07 days/week and shall receive direct feedbacks from the customs agency via the customs electronic data processing system; shall be provided with information about the processing of the electronic customs dossiers via the customs electronic data processing system, etc.

 

The customs declarers, when carrying out electronic customs procedures, must use the digital signature that has been registered with the customs agency. If the digital signature is not available at the time, the account to access the customs electronic data processing system shall be used. The customs declarers shall be responsible for protecting the account and for the e-transactions as regulated by laws.

 

This Decree shall be effective from January 01, 2013.