Basic process of customs procedures for imported goods 1. Declaration of import information (IDA): – The customs declarant declares the import information by using IDA before registering the import declaration. When you have fully declared the criteria on the IDA screen (133 items), the customs declarer sends it to the VNACCS system, the system will automatically issue the number, automatically output the items related to tax rates, names corresponding to the entered codes (for example: the name of the importing country corresponding to the country code, the name of the importer corresponding to the enterprise code …), automatically calculate the criteria related to the value and tax. … and give feedback to the customs declarant at the declaration registration screen – IDC. – When the system issues numbers, the IDA import information declaration is stored on the VNACCS system. 2. Register import declaration (IDC): – When receiving the declaration registration screen (IDC) responded by the system, the customs declarant checks the declared information and the information automatically output and calculated by the system. If you confirm that the information is correct, send it to the system to register a declaration. – In case, after checking, the customs declarant detects that the declared information is incorrect and needs to be modified, he / she must use IDB to call back the import information declaration screen (IDA) to correct the information. information and perform the tasks as instructed above. 3. Check the conditions for registration of the declaration: Before allowing the registration of the declaration, the system will automatically check the list of enterprises that are not eligible to register the declaration (enterprises with overdue debts of more than 90 days, enterprises suspending operations, dissolving or breaking real …). If the enterprise belongs to the above list, the declaration cannot be registered and the system will respond to the customs declarant. 4. Segregation, inspection and clearance: When the declaration is registered, the system will automatically divide, consisting of 3 streams, green, yellow and red: 4.1 For green flow declarations: – In case the payable tax amount is 0: The system will automatically grant a customs clearance permit (within the expected time of 03 seconds) and issue it to the declarant “Decision on clearance for imported goods”. – If the payable tax amount is different from 0: + In case of declaring and paying tax by limit or guarantee (general, separate): The system automatically checks the declared criteria related to the limit, guarantee, if the amount of the limit or guarantee is greater than or equal to the payable tax amount, the system will issue to the declarant “documents showing the amount of tax receivable” and “Customs clearance decision on imported goods”. If the amount of the limit or guarantee is less than the payable tax amount, the system will report an error. + In case of immediate tax payment declaration (transfer, cash payment at the customs office …): The system shall issue the declarant “a voucher of tax payable”. When the customs declarant has paid taxes, fees and charges and the VNACCS system has received the information about the payment of taxes, fees and charges, the system issues a “Customs clearance decision”. – At the end of the day, VNACCS system gathers all green flow declarations that have been cleared and transferred to VCIS. 4.2 For red and yellow flow declarations: The system transfers data on online yellow and red flow declaration from VNACCS to Vcis. a. Customs authority a.1 Check and process declarations on the screen of the VCIS system: – Leaders: Record ideas to direct assigned civil servants about the inspection and handling of the declaration in the corresponding box on the “Declaration checking screen”; – Civil servants are assigned to handle the declaration: Record suggestions, contents that need to be consulted by leaders, test results, and handle the declaration in the corresponding box on the “Declaration inspection screen ” – If the leaders and civil servants do not record the above contents, the system will not allow to perform CEA operations a.2 Use CKO business to – Notify the customs declarant of the location, form and extent of the physical inspection of the goods (for goods in the red channel); – Changing the flow from a red stream to a yellow one, or from a yellow one to a red one (according to relevant business process regulations). a.3 Use CEA operations to: – Added complete check records for gold flow; – Enter completed inspection records and actual goods against the red channel. a.4 Use IDA01 to enter instructions / request for procedures, modify declaration content, assess tax and send it to customs declarants for implementation. b. The declarer: – Receive feedback from the system about the results of diversification, location, form and extent of physical inspection; – Submit paper documents to the customs office to check details; prepare the conditions for actual inspection of the goods; – Fulfill all obligations on taxes, fees and charges (if any). c. System: (1) Export to the declarant “Customs Declaration” (clearly stating the classification results at the item: Inspection code) (2) Output a Notice of Physical Inspection required for goods assigned to the red channel or when the customs office uses the CKO profession to change the flow. (3) Right after the customs office completes the CEA operation, the system will automatically perform the following tasks: – In case the payable tax amount is 0: The system will automatically issue a customs clearance permit and issue it to the declarant “Decision on clearance of goods”. – If the payable tax amount is different from 0: In case of declaring and paying tax by limit or guarantee (general, separate): The system automatically checks the declared criteria related to the limit, guarantee, if the amount of the limit or guarantee is greater than or equal to the payable tax amount, the system will issue to the declarant “proof of tax payable” and “Customs clearance decision”. If the amount of the limit or guarantee is less than the payable tax amount, the system will report an error. · In case of immediate tax payment declaration (wire transfer, cash payment at the customs office …): The system shall issue the declarant “a voucher of tax payable. When the customs declarant has paid taxes, fees and charges and the VNACCS system has received the information on the payment of taxes, fees, the system issues a “Customs clearance decision”. 5. Declaration of amendments and supplements in customs clearance: (1) The system allows amendments and supplements to customs clearance from after registration of declarations to before customs clearance. To make additional declaration in customs clearance, the customs declarant using IDD service calls the modified information declaration screen to display all information on the import declaration (IDA) in case of modified declaration. , the first time to supplement, or display the most updated import declaration information (IDA01) in case of the second modification or supplementation declaration. (2) When the declaration is completed at IDA01, the customs declarant sends it to VNACCS system, the system will issue the number for the revised declaration and respond to the revised declaration information at the IDE screen, when The customs declarants press the “send” button at this screen to complete the registration of the revised declaration. (3) The number of modified declarations is the last character of the declaration number box. 9; In case of no additional declaration in customs clearance, the last character of the declaration number is 0. (4) When the customs declarant declares the amendment or supplement, the amended or supplemented declaration can only be classified with a yellow channel or a red channel (no green channel). (5) Items on the amendment and supplement declaration screen (IDA01) are the same as those on the import information declaration screen (IDA). The difference is that some criteria (will be specified in the section of professional instruction IDA01) cannot be entered in IDA01 because they are not modified or are not subject to modification. 6. Points to note: (1) Each declaration can be declared up to 50 items, in case a shipment contains more than 50 items, the customs declarant will have to declare on multiple declarations, the declarations of the same shipment are linked linked based on the number of branches of the declaration. (2) Taxable value: – Value declaration: Combine items of the value declaration according to method 1 into the import declaration; For other methods, only some result criteria are merged into the import declaration, the specific calculation of value by each method must be done on the separate value declaration. – Automatic calculation: For consignments eligible for the transaction value method, the customs declarant declares the total invoice value, the total value distribution coefficient, the invoice value of each line. row, adjustment terms, adjustment terms allocation coefficient, on that basis, the system will automatically allocate the adjustment terms and automatically calculate the dutiable value for each line of goods. – Non-automatic calculation: For batches that qualify for the transaction value method but there are more than 5 other adjustments in addition to I and F, or the allocation of adjustments is not proportional to the value then the system does not automatically allocate or calculate the dutiable value; In these cases, the customs declarant shall declare and calculate the dutiable value of each line in the separate value declaration, then fill in the result in the “dutiable value” box of each line of goods. (3) Exchange rate for tax calculation: When the customs declarant performs IDA import information declaration operations, the system will apply the exchange rate at the date of the operation to automatically calculate tax: – In case the customs declarant performs IDA import information declaration operations and registers the IDC declaration on the same day or within 02 days with the same exchange rate, the system will automatically keep the rate for tax calculation; – In case the customs declarant performs IDC declaration (calculated as the time when the declarant press the button “Submit” on the IDC screen) on the date the exchange rate is different from the one on the date of declaration. If importing IDA, the system will error At that time, the customs declarant used IDB to call the IDA to re-declare – in fact, just call IDA and send the system, the system will automatically update the exchange rate according to the date of registration of the declaration. (4) Tax rate: – When the customs declarant performs IDA import, the system will take the tax rate at the expected date of IDC declaration to automatically fill in the tax rate box. – If the tax rate at the expected IDC date is different from the one on the IDC date, when the customs declarant performs the registration of IDC declaration, the system will report an error, then the customs declarant using IDB call IDA version to re-report – in essence, just call IDA and send it, the system will automatically update the tax rate according to the date of registration of the IDC declaration. – In case the customs declarant enters the tax rate manually, the system will output the letter “M” next to the tax rate box. (5) In case goods are eligible for tax exemption / reduction / exemption: – The identification of goods eligible for export tax exemption is not based on the code of tax exemption / reduction / non-taxation, but must comply with relevant legal documents. – Only after determining that the goods eligible for export tax exemption can apply the code used in VNACCS according to the tax exemption / reduction / non-tax code table. – Enter the tax exemption / reduction / non-tax code in the corresponding item on the import declaration registration (IDA) screen. – In case the goods subject to import tax exemption are subject to DMMT registration on VNACCS (TEA), both the duty-free code and the DMMT number and the serial number of the goods in the DMMT registered on VNACCS must be entered. – If goods subject to import tax exemption are subject to DMMT registration but manually register outside VNACCS, enter the duty exemption code and write the DMMT number in the note. (6) In case of goods subject to value added tax: – The determination of goods and value-added tax rates is not based on the Value Added Tax Rate Code Table; but must comply with the relevant legal documents and instructions.- Only after identifying the goods, the specific tax rate according to the relevant documents and instructions, can apply the code used in VNACCS according to the Table the value added tax code. – Enter the value added tax rate code on the corresponding item on the import declaration registration (IDA) screen. (7) In case the enterprise is not eligible to register the declaration (due to debts overdue for more than 90 days or the enterprise dissolves, goes bankrupt, suspends business, …) The system automatically refuses to issue the declaration number and gives an error to the declarant for the reason for refusing to receive the report. However, if imported goods directly serve security, national defense, disaster prevention, epidemics, emergency relief, humanitarian aid, and non-refundable aid, the system will still accept the registration. declare whether the business on the list above. (8) In case of registration of separate guarantee before issuing declaration number (guarantee by bill of lading / invoice) The bill of lading number or the invoice number registered in the guarantee document must match the bill of lading number / the invoice number the person declares on the input screen. If registering a separate guarantee after the system issues the declaration number, the number of declaration registered in the guarantee voucher must match the number of declaration form issued by the system. (9) In case of the same item but all taxes have different tax payment terms The system will automatically output the documents showing the tax payable corresponding to each tax payment deadline. In case the declarant carries out the import procedures for many items but the goods have different tax payment terms, the declarant will have to declare on different declarations corresponding to each tax payment deadline (for example: procedures for the import of wood and crude oil must be declared on 2 different declarations corresponding to each tax payment time limit: wood products have a tax payment time of 30 days; crude oil has a payment deadline. Import tax is 35 days).