Chương VIII Nghị định 08/2015/NĐ-CP: Thông tin hải quan

Chapter VIII

CUSTOMS INFORMATION

Article 105. Customs information

Customs information shall be composed of:

1. Information obtained from professional customs operations:

a) Information included in the customs documentation relating to exported, imported, incoming, outgoing or in-transit cargos or transports;

b) Professional customs information obtained from the process of customs examination, supervision and control relating to exported, imported, incoming, outgoing or in-transit cargos or transports.

2. Information from relevant Ministries or Ministerial-level agencies:

a) Information relating to the policy on management of products, exported, imported, in-transit goods, and outgoing, incoming and in-transit transports within their specialized management scope;

b) Information relating to the certification of exported, imported, outgoing, incoming or in-transit goods or transports;

c) Information relating to handling of violations that organizations or individuals involved in export or import transactions may commit.

3. Information relating to organizations or individuals involved in production activities and export, import, entry, exit or transit activities:

a) Information relating to registration, establishment, dissolution, bankruptcy and financial status;

b) Information relating to production, business, export, import, entry, exit or transit activities;

c) Information relating to the compliance with laws on customs, taxation, accounting and statistics;

d) Information relating to export, import, entry, exit, transit activities performed by organizations or individuals.

4. Other information relating to customs-related state management activities.

Article 106. Customs authorities’ responsibility for collecting and providing information

1. Responsibility for collecting and providing information shall be assumed by customs authorities as follows:

a) Receive and deal with customs information through the supply, exchange, connection and sharing of information with regulatory agencies, organizations, individuals pertaining to the customs sector;

b) Apply other necessary professional measures to collect information relating to goods, transports, organizations or individuals involved in export, import, entry, exit and transit activities.

2. Customs authorities shall be responsible for providing the following customs information:

a) Customs regime, policy and instructions for organizations or individuals involved in production, export, import, entry, exit, transit activities;

b) Rights and obligations of customs declarants;

c) Customs information provided for judicial agencies or other regulatory agencies;

d) Customs statistical data and information stipulated by the law on statistics;

dd) In case data or figures included in the customs documentation that customs declarants have submitted are required to be restored due to unexpected events, customs authorities shall provide information relating to such customs documentation for these customs declarants.

Article 107. Regulatory agencies’ responsibility for providing information

1. Ministries, Ministerial-level, judicial agencies, within their delegated powers and assigned duties, shall be responsible for providing the following information for customs authorities:

a) Information relating to the policy on management of exported, imported, in-transit goods, and outgoing, incoming and in-transit transports, and information relating to goods within the specialized management scope;

b) Information relating to the certification of exported, imported or in-transit goods, or outgoing, incoming or in-transit transports;

c) Information relating to organizations or individuals subjected to handling of violations that they commit, and the result of handling of violations that may happen in the management of import or export activities;

d) Information relating to seaports, river ports located at borders, inland waterway ports, international airports, and international intermodal rail terminals where exports or imports are handled;

dd) Information relating to organizations or individuals involved in commodity export, import operations;

e) Information relating to inbound or outbound passengers, and incoming, outgoing or transit transports.

2. The Ministry of Finance shall preside over and collaborate with Ministries, Ministerial-level agencies or judicial agencies in providing specific regulations on customs information exchange and supply.

Article 108. Responsibility of organizations or individuals involved in customs-related state management for providing information

1. Pursuant to regulations enshrined in the Law on Credit Institutions, credit institutions shall be responsible for providing information for customs authorities in order to assist collection, handling of information, customs examination, inspection, and investigation, verification and handling of acts of smuggling and illegally carrying commodities across borders as follows:

a) Records, information on transactions in payments for exports, imports, and payment of import and export taxes through bank accounts opened by customs declarants; information relating to the guarantee sum that the bank offers to tax payers at the request of customs authorities;

b) Documents, records, information relating to current accounts, duplicates of detailed accounting records on current accounts, duplicates of documentation of organizations or individuals proving that international, domestic or cross-border payments have been made via banks at the request of customs authorities.

2. Insurance organizations shall be obligated to provide records or materials relating to insurance transactions at the request of customs authorities in order to assist them in customs examination, inspection, and investigation, verification and handling of acts of smuggling and illegally carrying commodities across borders.

3. Organizations or individuals who are business partners or clients of customs declarants shall be responsible for providing information relating to export, import activities of customs declarants at the request of customs authorities.

4. Vietnam Chamber of Commerce and Industry shall be responsible for providing information relating to the certification of the origin of commodities exported from Vietnam to overseas countries; information relating to the registration and protection of intellectual property rights, technology transfer in Vietnam and overseas countries at the request of customs authorities.

5. Trade associations shall be responsible for providing information relating to export contracts signed by customs declarants in case the law stipulates that these trade associations can confirm these export contracts before completing customs procedures at the request of customs authorities.

Article 109. Forms of information provision

1. Customs information shall be provided or exchanged in the form of a document or electronic data. The legal value of customs information provided in the form of electronic data shall be stipulated by the Law on Electronic Transactions.

2. Exchanging and providing customs information in the form of electronic data shall be carried out through computer connection system or mobile network system in the form of an electronic mail or text message sent from addresses or phone numbers that customs authorities have officially announced.