E-customs: "Pre-decision" Will Be Applied Soon?

 

The draft e-customs procedure process has an important content of “Pre-decision.” According to the draft, customs offices will apply the “Pre-decision” profession in order to facilitate enterprises to make customs declaration and increase the obedience of enterprises in import-export activities.

 

The Pre-decision is a document of the customs authorities deciding the classification of commodities and the determination of origins and custom value of expected exported, imported goods based on the information given by enterprises.

 

Enterprises (Requester) take part in the e-customs procedure, they have the rights to ask customs authorities to make pre-decision about the classification of commodities, origins and customs value of expected imported or exported goods when they have sufficient and suitable information about these goods. During the validity, the Pre-decision has “compulsory implementation attributes” toward the Requester and customs authorities when they deal with commodities with Pre-decision applied by the Requester. The customs authorities are accountable for the security of information provided by enterprises.

 

The Pre-decision will be issued by e-customs departments based on the applications sent by the Requester and will be applicable to imported and exported goods of the Requester when they carry out e-customs procedures. The Pre-decision is valid in a year dating from the day of issue. The validity of the Pre-decision is modifiable or annullable by customs authorities when they have legitimate reasons. The Requester will be informed about this modification or annulment, which will be valid to imported, exported goods that have not been cleared. In case the Law is amended and new regulations affect the contents of the Pre-decision, the Pre-decision will be null from the time the Law and regulations takes effect.

 

With regard to responsibility of enterprises (Requester), when they want to ask customs authorities to issue the Pre-decision, they must send application forms to one e-customs authority; provide accurate information related to expected imported or exported goods or goods samples (if available) for the customs authorities to issue the Pre-decision such as: information to ask for the Pre-decision for tax classification, information to ask for the Pre-decision for value, information to ask for origin of commodities; supplement related information about expected exported or imported goods under the request of customs authorities. The duration for the supplementation of information requested by customs authorities will be no more than 30 days dating from the day of receiving notice on the requested supplementation. The Requester is responsible for paying all fees in case goods are analysed or verified and observing all contents in the Pre-decision.

 

Customs authorities shall bear accountability since they receive requests to issue Pre-decision for enterprises. Customs authorities cannot deny the requests for the issuance of the Pre-decision sent by the Requester and they have to check information provided by the Requester. If the information is insufficient, they will tell the Requester to make supplementation. If they turn down the request, they must clearly inform the reasons for the rejection of issue.

 

In case the Requester disagrees with the Pre-decision of customs authorities, it has the right to play a complaint to competent agencies. In case the customs authorities prove the Requester provided inaccurate information about the expected import or exported goods or take advantage of the Pre-decision to commit trade fraud, customs authorities will issue the decision to void the Pre-decision and fine the Requester in accordance with the Law.