Deputy Director General of Vietnam Customs Au Anh Tuan speaks at the workshop. Photo: T.H

Speaking at the workshop, Deputy Director General Au Anh Tuan highlighted that Decree No. 08/2015/ND-CP has been in effect for nearly 10 years, while its amending Decree No. 59/2018/ND-CP has been implemented for over 6 years. While these decrees have provided a strong framework for customs management and facilitated a favorable business environment for I/E enterprises, some provisions no longer align with current management practices or international agreements to which Vietnam is a signatory. For example: Customs declaration and documentation processes, procedures for transit and transshipment goods, preferential treatment for enterprises, post-clearance audits, regulations related to the National Single Window and specialized inspections.

In response, the Ministry of Finance and the General Department of Vietnam Customs have developed a draft decree following the procedural requirements set out in the Law on the Promulgation of Legal Documents. The draft was reviewed by the Ministry of Justice and submitted to the Government twice in 2021 and 2022. However, unresolved issues regarding Article 35 of Decree No. 08/2015/ND-CP on on-spot import-export have delayed its approval.

In the last September, Ministry of Finance (General Department of Vietnam Customs) sent documents to collect feedbacks of various ministries, branches and business communities.

As of October 30, 2024, the General Department of Vietnam Customs received 123 written opinions from various organizations and individuals on the draft decree. Key feedback areas included on-spot I/E customs procedures; rules for processing, exporting, and manufacturing enterprises; re-import procedures for exported goods; roles of customs declarants; post-clearance audit regulations.

Currently, relevant departments within the General Department of Vietnam Customs are working to review, incorporate, and address these contributions.

To ensure consistency across customs regulations, the General Department of Vietnam Customs has also prepared a draft circular amending Circulars 38/2015/TT-BTC and 39/2018/TT-BTC. Feedback on this draft was solicited from stakeholders in October 2024.

The workshop aimed to directly gather insights from businesses, especially regarding key amendments in the draft decree and circulars that introduce significant changes to customs procedures.

Mr. Tran Viet Huy, Head of Customs and Trade Facilitation Department, VLA gave comments at the workshop.

During the workshop, many businesses expressed agreement with the proposed amendments, praising their alignment with the evolving realities of I/E activities.

Some businesses have reported that they have submitted detailed written feedback to the Customs authorities regarding the draft amendments to Decree No. 08.

During the discussion session, businesses provided highly specific contributions, focusing on the content of individual articles and clauses in the draft circular amending and supplementing Circulars 38 and 39. These contributions addressed issues such as customs procedures, tax policies, and customs inspection and supervision.

Mr. Tran Viet Huy, Head of Customs and Trade Facilitation, Vietnam Logistics Business Association (VLA), emphasized the importance of transparent policies and appreciated the collaborative approach of the customs authorities. Since 2021, VLA has participated in multiple consultations, contributing detailed feedback. For this draft, VLA focused on areas such as authorized economic operators (AEOs), customs procedures, and customs fees.

Regarding the conditions for applying the priority regime, the Vietnam Logistics Business Association (VLA) has recommended adjustments to Clause 1, Article 10, which outlines the conditions for priority treatment. VLA suggests introducing a more flexible approach with the following criteria:

"Compliance with customs and tax laws is evaluated over a continuous two-year period up to the date the enterprise submits a written request for priority treatment..."

Additionally, VLA proposes the inclusion of the following provision:

"The Director General of the General Department of Customs shall approve special cases that warrant consideration for priority treatment with an evaluation period of less than 24 months, based on recommendations from the Ministry of Planning and Investment or the Department of Planning and Investment in the area where the enterprise is located."

The rationale for this recommendation stems from the presence of numerous “flagship” investors from highly compliant countries and territories. These investors are implementing large-scale projects classified as government-encouraged investments. However, under current regulations, they must wait over two years to be considered for priority treatment. Granting early priority status to such enterprises would serve as a genuine investment incentive while significantly reducing the workload burden on the customs sector.

Representative of Import-Export Department, Vinamilk (Vietnam Dairy Products Joint Stock Company) said, the company raised specific suggestions regarding customs procedures to better accommodate their import-export operations, especially concerning sector-specific inspections and documentation.

Deputy Director General Au Anh Tuan, along with representatives from the General Department of Vietnam Customs, addressed and clarified the concerns raised during the discussions. He emphasized the department’s commitment to considering all feedback to finalize the drafts effectively.

Deputy Director General Tuan reiterated the importance of continued input from businesses to enhance the practicality and efficiency of customs regulations. The General Department of Vietnam Customs will consolidate these contributions to refine the draft decree and circular, ensuring their alignment with management needs and facilitating trade.