Decision No. 881 / QD-BCT

Reply:

According to the provisions of Clause 4, Article 23 of the Customs Law, Article 4 of the Ministry of Finance's Circular No. 38/2015 / TT-BTC of March 25, 2015, the customs clearance shall take place outside working hours, holidays and days. The ceremony is carried out as follows:

1. Customs offices shall carry out customs procedures for goods on public holidays, on holidays and outside working hours to ensure timely handling of export, import goods, exit and entry of goods. people, means of transport or on the basis of advance notice through the e-customs data processing system or in writing (accepting the fax version) of the customs declarants according to the provisions of Clause 4, Article 23 of the Customs Law mandarin The notice must be sent to the customs office during the working hours as prescribed. Immediately after receiving the notice, the customs office is responsible for responding to the customs declarant through the System or in writing about the arrangement of customs procedures on holidays, holidays and outside working hours.

2. If the customs offices are examining the dossiers, actually inspecting the goods but the working time is over, then the inspection shall continue until the inspection is completed and do not require the customs declarers to have written inspection. proposal. The time limit for inspection shall comply with the provisions of Clause 2, Article 23 of the Customs Law.

3. For land border gates, the implementation of customs procedures on holidays, holidays and overtime must be consistent with the time of opening and closing the border gates according to the provisions of law and the Convention. international between Vietnam and other countries sharing borders.