In accordance with the Circular No. 22/2014/TT-BTC dated February 14, 2014 of the Ministry of Finance providing e-customs procedures for commercial imports and exports, customs declaration shall be made after goods are fully gathered at the place notified by the customs declarant and not later than 8 hours before the vehicle carrying such goods exits the country.
For an import consignment, customs declaration shall be made before goods arrive at the border gate or within 30 days after goods arrive at the border gate.The date of arrival at the border gate is the date indicated in the stamp affixed by the customs office to the declaration (or manifest) of imports at the port of cargo loading, which is included in the dossier of the vehicle on entry, for goods transported by sea, air or railway, or the date indicated in the declaration of the vehicle passing border gates or vehicle-monitoring book, for goods transported by river way or road. In case customs declaration for the carrying vehicle is made electronically, the date of goods’ arrival at the border gate must comply with regulations on e-customs procedures for vehicles on entry.
Before making customs declaration, customs declarants shall register with customs offices information relating to the imports or exports according to the items. Pre-registered information is valid and shall be preserved on the system for 7 days at most, counting from the time of registration or the time of final modification. Customs declarants may themselves correct information pre-registered with the system without any limit on the number of corrections.
This Circular takes effect on April 1, 2014.
