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How is customs inspection and customs supervision conducted?
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vietnam's Customs Course
Hello everyone, the content of lesson 5 today will be an overview of customs procedures. The lesson consists of 5 parts. The first part is the customs dossier set, the second part we will learn about registering customs declarations. The third part we will learn about customs inspection. The fourth part we will study about customs supervision. And the fifth part we will learn about risk management in customs operations. These are the 5 main contents of the today lesson.
We will first learn about the customs documentation. You know that when businesses go through customs procedures, they must submit to customs offices documents related to import and export goods. Which document include those customs papers? The first document is the customs declaration. This is quite an important document and now businesses will have to declare on the customs declaration software. After the declaration is complete, the enterprise will print the declaration to submit the customs for clearance of import and export goods.
In order to declare the import and export goods, the enterprise must have a commercial invoice as well as a foreign trade contract. The commercial invoice is a very important document when declaring customs because the amount on the commercial invoice will be the basis for calculating and collecting customs duties.
The third document is the bill of lading by sea, air or road. This is a very important document, because when the business has a bill of lading, it proves that there has been a transaction of goods shipped from one country to another and this bill of lading is used as a customs declaration. Particularly for import under the terms of FOB, the bill of lading will also be added to determine the dutiable value of imported goods.
The fourth document is the import license. Currently, with some specific items such as medicines to treat diseases, when importing, it must get permission from specialized management agencies or some items such as cars or motorcycles or phones. When importing mobile phones, they also have to get permission from the specialized management ministries, which means they must have import licenses. The rest of other common products do not need a license.
The 5th document is the inspection certificate. You know that for imports and exports, we have a concept related to specialized management. For example, food is managed by the Ministry of Agriculture and Rural Development and the Ministry of Health, so when an enterprise imports food for human or animal use, an inspection certificate proving that the item is secured for food safety. As such, inspection certificates related to goods subject to specialized management.
Finally, the certificate of origin, especially for imported goods, must have a certificate of origin to enjoy preferential tariffs. Here are 6 basic documents in the import and export dossier set. We will have a detailed lesson on these documents, especially the declaration of imported goods as well as the relevant documents.
Thus, when businesses declare customs, at least required to have these documents.
The second part of today's lesson. After we have prepared the customs dossier, where will we apply?
Under the provisions of the Law, enterprises can submit customs dossiers at 3 places. One is that businesses can register customs declarations where they are located. For example, an enterprise is based here and is close to the customs office. Therefore, if the customs office is located near the enterprise, the enterprise has the right to make customs declaration at this Customs Sub-Department.
In the second case, enterprises have the right to declare at the places where goods are gathered, for example, at ICDs (Inland Clearance Depot). ICDs are essentially inland dry ports in the country, that is the place where cargoes are stored. When enterprises declare customs at these ICDs, they will register for declaration with the Customs Sub-Departments at those ICDs. Or businesses can submit documents at the Customs Branch of industrial parks and export processing zones. This is the gathering place.
The third place is usually the place where businesses will file their documents at the border gate customs sub-departments. This border gate may be a border crossing by sea, that is, from a foreign country importing into Vietnam, to the first import border gate, the enterprise shall declare it at that customs sub-department of the international seaport, or international airport customs office or international border gate.
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How is customs inspection and customs supervision conducted?

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