Question:
Our customer has signed an import contract based on CIF price to a Vietnamese port. Subsequently, they completed the customs import declaration form as follows:
• Importer: ABC Company
• Exporter: XYZ Company
However, XYZ Company is listed as the shipper on the bill of lading, while the exporter on the sales contract/invoice is ZZZ Company. Can you confirm if declaring the shipper as the exporter on the customs import declaration form is accurate? Is there any specific regulation guiding this instruction?
Answer:
Customs declaration is carried out based on Article 5 of Decree 59/2018/NĐ-CP dated April 20, 2018, issued by the Government, amending and replacing certain provisions of Decree 08/2015/NĐ-CP on customs declaration, which includes:
“1. Cargo owner for export and import. In the case of a foreign trader who is not present in Vietnam, customs procedures must be carried out through a customs agent.
2. Vehicle owner, vehicle controller for departure, entry, transit, or authorized person for the vehicle owner for departure, entry, transit.
3. Authorized person for cargo owner in the case of personal presents, checked-in/out luggage of departing or arriving individuals, or imported goods for tax-exempt investment projects.
4. Transit service provider, cargo transshipment.
5. Customs agent.
6. International postal service providers, international express delivery service providers, except for cases where the cargo owner has different requirements.”
The information declaration requirements for imported goods on the customs import declaration form are regulated in Appendix II of Circular 38/2015/TT-BTC.
Specifically, the importer’s code, name, and address are regulated under criteria 1.12, 113 & 1.15.
The exporter’s code, name, and address are regulated under criteria 1.19, 1.20, 1.22.
