Revise regulations on customs procedures with export and import goods sent via international express mail

Accordingly, the draft amendment adds "Customs procedures for exported and imported postal items that can not be delivered to recipients" as follows: Exported postal items that could not be delivered to recipients must be re-imported (re-imported items), imported postal items can not be delivered to recipients must be re-exported (re-exported items) to carry out the corresponding customs procedures as stipulated at Articles 6 and 7 of this Circular.
Apart from the prescribed documents (except for import permits, export permits and notices of customs inspection result of specialized inspection agency), enterprises shall send written requests for non-collection of tax according to the information norms prescribed at Form 02 or Form 03, Annex IIa to Circular No. 39/2018/TT-BTC dated 20 April 2018.

Responsibility of the express delivery enterprises

According to the draft, express delivery enterprises shall have the responsibility to send the goods consignor a notification and explanation of goods not permitted to be exported, imported or transited and subject to any effective regulations in policies on management exported, imported and transited items and reason of which competent authorities have notified them in writing.  

Request goods consignor to provide full information on goods, refuse to accept the transportation of those specified in the list of goods banned, ceased or temporarily suspended from export and import as prescribed.

Take initiative in coordinating with the customs office to handle the goods that could not be delivered to the recipient. In case such goods have been cleared by customs authorities, and paid for import or export tax, the express delivery enterprise shall submit the tax returning file and implement the tax returning