The General Department of Vietnam Customs has just issued Official Letter 4281/TCHQ-GSQL guiding Tay Ninh Customs Department regarding customs supervision of goods in transit through transshipment, storage, separation, and changing transport method.

Trang Bang Customs officers (Tay Ninh Customs Department) instructed
import-export procedures for enterprises.

Specifically regarding the location of transshipment, change of transport methods, co-loading and splitting of goods in transit, GDVC said based on the provisions of Decree No. 08/2015/ND-CP, Decree No. Decision No. 59/2018/ND-CP and Decision No. 3353/QD-TCHQ dated October 30, 2015 of the General Department of Customs regarding the recognition of places for gathering and inspecting exported and imported goods at the border at Xa Mat international border gate area owned by Dong Phuoc Tay Ninh One Member Company Limited (Dong Phuoc Company), the place of gathering, inspection and supervision of import and export goods of Dong Phuoc Company belongs to the locations that can carry out the following activities: conveying, storing, changing modes of transport, means of transport; splitting and co-loading.

Regarding customs supervision, GDVC said that the customs supervision of goods brought in, stored, and brought out to the gathering place, inspection and supervision of exported and imported goods at the border has been connected to the electronic customs data processing system which is implemented under Clause 3, Article 52a and Clause 5, Article 52 of Circular 38/2015/TT-BTC as amended in Clause 31, Article 1 of Circular 39/2018/TT-BTC.

For imported and exported goods brought in, stored, and brought out to the place of gathering, inspection and supervision of exported and imported goods at the border that have not been connected to the electronic customs data processing system, the customs supervision shall comply with the provisions of Article 52c of Circular 39/2018/TT-BTC.

However, for the places of gathering, inspection and supervision of exported and imported goods at the border which are already granted codes and connected to the Automated Customs Supervision System (VASSCM) but encountered difficulties in the provision of information on exported and imported goods between the enterprise's system and the customs authority's system, Tay Ninh Customs Department shall follow the instructions in Point a, Clause 1 of Official Dispatch No. 119/TCHQ-GSQL dated 11 January 2021 and customs procedures issued together with Decision No. 1966/QD-TCHQ of the General Department of Vietnam Customs.

In addition, GDVC also guides the contents related to declaring the location code on the independent transport declaration; procedures on implementing customs supervision for transported goods from the import border gate to centralized inspection and supervision of goods place at the import border gate.

Moreover, to unify the management of means of transport carrying goods in transit, GDVC also requested the Tay Ninh Customs Department to guide enterprises to declare in the item "Notes" on the independent transport declaration about specific information of Cambodia's vehicles transporting goods in transit from Xa Mat border gate to the place of gathering and inspection of Dong Phuoc Company.