In recent times, many businesses and individuals (hereinafter referred to as customers) have questions about the procedures of goods via international air express delivery and import-export postal parcels. Express goods are different from normal goods sent via air, what benefits customers will benefit? To answer some of these problems for customers, we would like to provide some information as follows: Express Customs Branch under the Customs Department of Ho Chi Minh City, is tasked with customs clearance for international airmail goods and postal parcels, import and export parcels. Established under Decision No. 182 / QD-BTC dated February 2, 2012 of the Ministry of Finance, located at: No. 6 Thang Long Street, Ward 4, Tan Binh District, Ho Chi Minh City.
Enterprises have been participating in courier services and postal parcels
Express Customs Branch manages the customs procedures of courier enterprises based on the provisions of the Law, relevant decrees and Circulars guiding the following:
Currently, DHL, FEDEX, UPS, Express Joint Stock Company comply with the Circular 100/2011 / TT-BTC dated July 9, 2011 of the Ministry of Finance on customs procedures for goods. import and export sent via international air express services.
TNT enterprises only comply with the Circular 36/2011 / TT-BTC dated March 16, 2011 of the Ministry of Finance regulating the customs procedures for import and export goods, in transit via road express and Circular No. 100/2011 / TT-BTC dated July 9, 2011 of the Ministry of Finance on customs procedures for import and export goods sent via international air express services.
The traditional Ho Chi Minh City postal transportation and exploitation center (or the Foreign Service Post Office) and the Post Office Branch Joint Stock Company branch in the city. Ho Chi Minh City (or EMS) carried out customs procedures according to Circular 99/2010 / TT-BTC dated July 9, 2010 of the Ministry of Finance.
In the near future, there will be a number of companies eligible to participate in the courier service business.
Distinguish between express goods and regular import / export goods
Express import and export goods are those of which international air express delivery service companies have suitable business lines and are eligible under the provisions of law. The bill of lading (EWB) must show the name of the issuing company (for example: DHL Express, Fedex Express …)
Import and export goods are usually goods shipped by shipping companies established under legal regulations, such goods are allowed to go through customs procedures at locations not under the management of Express Customs Sub-Department.
What is express delivery?
Express delivery or express delivery means that the courier service companies perform one, some or all of the stages of collection, sorting, transport and delivery, by physical means, information in the form of documents and packages, package of goods to the consignee’s hands. That delivery is fast on time and highly reliable.
Customs procedures for courier goods
Currently , the Express Customs Sub-Department under the Customs Department of Ho Chi Minh City is tasked with carrying out customs procedures for all types of import, export and temporary business. import for re-export, temporary export for re-import, non-commercial goods import and export …
Customers can carefully study the contents specified in Circular 100/2011 / TT-BTC, Circular 99/2010 / TT-BTC. Circular 36/2011 / TT-BTC of the Ministry of Finance mentioned above.
Particularly for exported and imported goods transported via international air according to Circular 100/2011 / TT-BTC of the Ministry of Finance, the General Department of Customs shall issue Decision No. 662 / QD-TCHQ April 13 2011 on diversification and customs inspection. Accordingly, if the types of normal goods are subject to physical inspection at the approved rate, the difference between exported and imported goods transported via international air is classified into 3 streams: Channel 1 (green ), thread 2 (yellow), thread 3 (red). Detail;
Type 1: including imported goods being commercial documents and documents; Imported goods are entitled to the preferential and exemption regime according to the provisions of law; Non-taxable imported goods, including non-taxable imports, taxable imported goods (the goods without a contract between the consignor and the consignee) but are exempt from tax according to current regulations. legal practice. Regarding customs inspection: goods in this flow are exempt from physical inspection. If deeming it necessary, the leader of the Customs Branch decides to check the probability at the rate from 1% to 5% of the entire flow of goods. Carrying out physical inspection of goods with scanners. If detecting a consignment showing signs of violation, conduct a physical inspection of the whole shipment manually.
Type 2: including imported goods subject to tax, with a declared value of up to VND 20,000,000 (twenty million VND). Regarding customs inspection: goods in this channel carry out physical inspection of 100% of goods by scanning machine equipment. If deeming it necessary, the leader of the Customs Branch shall decide to check the probability at the rate of 3% to 5% of the entire flow of goods by manual measures.
Type 3: including imported goods on the list of specialized management, goods are conditionally imported, goods subject to tax payable with a declared value of over VND 20,000,000 (twenty million VND), goods Imported goods are goods subject to key inspection according to regulations of specialized state management agencies, goods whose contents of customs declaration have not been determined, goods with doubts about declared value under regulations legal regulations. Regarding customs inspection: goods in this channel carry out 100% physical inspection of goods by manual method.
Tax exemption criteria
Customers need to study the content of tax exemption specified in Decision No. 78/2010 / QD-TTg dated November 30, 2010 of the Prime Minister on the value of imported goods sent through services. The courier is tax free. Decree No. 66/2002 / ND-CP dated July 1, 2002 of the Government providing for the luggage allowance of people on exit and entry, as well as gifts and gifts imported for tax exemption.