1. Do goods in transit through Vietnam have to go through customs procedures?

– According to the provisions of law, for goods in transit, before transporting goods in transit, customs procedures must be prepared, accordingly:

+ Location for carrying out customs procedures: Customs headquarters of the first import and last export gate.

+ For goods in transit that are stored outside the border gate area or pass through the mainland territory, permission from the competent authority must be obtained to proceed with customs procedures.

+ Route of goods in transit: However, goods in transit can only go through international border gates and follow certain routes according to the provisions of law.

+ When goods transit Vietnam, it is necessary to prepare the following documents: (1) Document from the Ministry of Trade allowing foreign goods owners to transit goods through Vietnamese territory according to the provisions of law. law, (2) Business license for procedural services for goods in transit, (3) Copy of goods transfer service contract according to regulations.

– Article 64 of the Customs Law 2014 regulates customs procedures for goods transported under customs supervision, accordingly:

+ Subjects subject to customs supervision: the law stipulates that goods in transit and goods transferred from border gate to border gate are subject to customs supervision. At that time, the customs declarant must declare the goods transportation declaration; Submit or present documents according to the provisions of law.

+ Responsibilities of customs authorities: Customs authorities are responsible for receiving freight declarations and checking documents and goods presented by customs declarants. After completing the inspection procedures, the customs authority issues a decision to allow the transportation of goods under customs supervision according to the provisions of law.

– Deadline for declaring and submitting customs declarations and related documents when completing customs procedures:

+ When arriving at the first border gate of entry and before the vehicle passes through the last border gate of exit for transit vehicles, it will be done right at that time.

+ The deadline for implementation is no later than 02 hours after the port authority announces that the incoming transport vehicle has arrived at the pilot pick-up location for the incoming sea transport vehicle.

+ The deadline for implementation is at least 01 hour before the means of transport exits the country for sea transport means on exit.

+ For exit and entry air transport vehicles, this is done as soon as the entry transport vehicle arrives at the border gate and before the transport organization finishes carrying out procedures for receiving export goods and passengers. exit.

+ Immediately after the means of transport arrives at the first border gate of entry and before the means of transport passes through the last border gate of exit, carry out procedures for means of transport by rail, road and river. exit and entry.

+ For special cases, military transport vehicles and other transport vehicles used for defense and security purposes must go through customs procedures and be subject to customs inspection and supervision. in accordance with the provisions of law.

– Goods in transit through Vietnam must go through customs procedures according to the provisions of law, because this is one of the bases for competent Vietnamese agencies to manage and control. goods in transit through Vietnam.

– Depending on the stage of development of each country, the role of customs activities has different changes, but in general, customs authorities are considered a tool of the state to serve economic goals, socio-political situation of the country, for developing countries like Vietnam with an open economic policy, with a path of developing a commodity economy according to the market mechanism, the role of customs authorities is even more important. is respected, if the functions and tasks of the customs apparatus are well promoted, it will create a driving force to promote economic development, protect production, increase budget revenue, and contribute to protecting political security and order. Social security. On the contrary, if the customs apparatus does not operate well and does not follow the right direction, it will have a negative impact on social development, and directly on economic development.

– We know that customs activities are closely linked to economic activities. Customs law is a part of law, the relationship between customs law and the economy is the relationship between a part of the infrastructure and a part of the superstructure, this is a relationship through dialectic again.

– Is a part ofsuperstructureCustoms law is formed and regulated by the infrastructure expressed in social relations, mainly economic relations. It can be said that economic premises are the direct basis for regulation. customs legal system. Marx wrote: "The law must not be higher than the economic and cultural regime it creates". Customs law is born from economic conditions and premises, but it does not passively reflect economic relations but has a positive opposite effect on economic development.

– The role of customs law in the economy, showing:

* Customs tax collection for the economy:

In the current period, customs duties for Vietnam still hold a very important position. Every year, customs taxes contribute a very significant part to the total budget revenue and account for an average of 30 - 40% (see Appendix 01 for the annual tax revenue of the Customs sector). Tax collection is always considered a key task of customs authorities. Customs taxes also play a role in regulating the import and export mechanism to limit or encourage the import and export of each type of goods in certain periods. By raising or lowering the tax rate on those goods when imported, for example, the State wants to protect automobile production or electronic goods assembled in Vietnam, the tax rate on these items is very high. These goods are imported into Vietnam because the price must include tax, so it is difficult to sell, in contrast to goods that are encouraged to be imported such as fertilizers, pesticides, or machinery and equipment, the import tax can be zero. Recently, the Government issued a series of tax and fee policies to encourage and increase the competitiveness of Vietnamese exports such as refunding value-added tax on exports and exemption of customs fees. for some exports.

All policies aimed at enhancing the export ability of Vietnamese goods are expressed in customs legal documents, and through the activities of customs authorities, these policies are implemented in practice. .

In addition to import and export activities, other activities such as domestic investment abroad, foreign investment in the country, tourism activities, fairs and exhibitions, aid activities of governments, non-governmental organizations, and international organizations. Trade exchange activities and visits. All of the above activities are directly affected by customs law and to some extent whether these activities are effective or not depends on many operations of customs authorities. In fact, many investors have been discouraged when encountering a system of cumbersome and complicated customs procedures. Many tour groups have had to abandon their journeys due to cumbersome procedures at border gates, and trade fairs have failed because they were unable to bring goods for display.

Thus, the influence of customs activities is very important to the development of economic activities, especially foreign economic affairs, these are direct effects that are easy to recognize, and also from this characteristic, so Adjusting customs laws to suit economic development requirements is the most important task not only of the customs industry but also of other countries.state management agency Generally speaking.