Policy on managing import and export goods through e-commerce

E-commerce is an inevitable trend in Vietnam.

Specifies the procedure

E-commerce is an indispensable trend in Vietnam as well as in countries around the world. With the high growth rate of e-commerce, it is required that the management policies and mechanisms must change in line with the activities of e-commerce, especially for import and export goods.

Recently, the Prime Minister has approved the scheme on management of e-commerce activities for import and export goods, the formation of a Decree on customs management of imports and exports traded via e-commerce is the next step to create a legal corridor to ensure regulations are in line with international practices, preventing trade fraud.

Therefore, the draft Ministry of Finance proposed several goals. In which, the important issue is the regulations on the Customs electronic data processing systemwith the goal of building regulations on the system to ensure construction and operation deployment, create a legal basis for agencies and organizations to connect with the system and state management agencies to exploit data on the system.

According to the Ministry of Finance, e-commerce transactions are now carried out on electronic devices and software systems. In order to manage this type of system, it is necessary to have a system to ensure convenience, compatibility and keep up with the development of technology in the era of Industry 4.0. The solution to this problem is to build new and transparent regulations for organizations and individuals to participate in the management system for import and export goods of e-commerce. The State management agencies will share information, manage information, allow or disallow individuals and organizations to participate in the management system for import and export goods traded via e-commerce. This system is part of the overall system of Customs.

Another issue that needs to be included in the draft decree is the regulations on customs procedures for import and export goods traded via e-commerce, to ensure a legal basis to facilitate and reduce clearance time. Accordingly, the draft decree will stipulate the content of information, the information provider, the principle of the form of providing information about import and export goods; customs dossiers when carrying out customs procedures; customs procedures for import and export goods traded via e-commerce; customs procedures for imports to be re-exported, exports to be re-imported; customs procedures for goods brought in and stored in bonded warehouses before getting orders and import and export procedures for goods stored at warehouses.

Facilitate specialized inspection

The draft also provides regulations on how to calculate customs value, tax collection and payment, tax policies to fully and correctly collect taxes as prescribed, and create favorable conditions for taxpayers in providing Documents related to customs value.

Accordingly, the procedures prescribed include: procedures for collection and payment of taxes and customs fees; customs value; tax exemption, reduction, refund, non-collection, handling of overpaid amounts, tax assessment, and deadline for payment of import and export goods traded via e-commerce.

The important issue stipulated in the draft Decree is the regulation on specialized inspection of import and export goods. According to the Ministry of Finance, there are currently too many legal documents on exemption from inspection, inspection procedures, and goods subject to inspection. However, goods in e-commerce transactions are purchased in small quantities and goods owners are individuals, the purpose of buying is only for personal use, so it is necessary to facilitate in the field of specialized inspection of goods such as: exemption from specialized inspection when customs value is small; exemption from specialized inspection in case of small quantity (quantity and type of exemption proposed by specialized management agencies); update results promptly on the system to ensure fast clearance speed. These solutions ensure specialized management agencies still control the goods, at the same time, clearance of goods is quicker and the buyer is convenient when making purchases for personal use.

Specifically, the draft stipulates a number of specialties in specialized inspection of import and export goods, including: the regulation on goods names and the number of annual exemption for each individual who buys goods traded via e-commerce; regulations on customs value which is smaller than the prescribed level (expected to be VND1 million or less) are exempt from licenses, conditions and specialized inspection (except quarantine); regulations on updating the results of specialized inspection on the e-commerce operation management system; regulations on special cases such as food safety warnings, epidemics, environmental pollution, shall be stopped from applying for exemption from inspection.

By Ngoc Linh/ KieuOanh