This Law takes effect from March 1, 2027.
Authorized by the Prime Minister, summarizing the contents of reception and explanation before the National Assembly voted to approve, Member of the Party Central Committee, Minister of Finance Ngo Van Tuan clearly stated that, after receiving opinions from National Assembly deputies, the Ministry of Finance has reviewed and supplemented the draft Law on principles of application when there are different contents between the Customs Law and other laws.
The drafting agency has also reviewed 13 contents assigned to the Government, 7 contents assigned to the Minister of Finance to detail and ensure compliance with the Law on Promulgation of Legal Documents.
Prioritize resources for investment in digital customs infrastructure; supplement the principle of not requiring re-submission of existing dossiers through the National Single Window Mechanism.
At the same time, carefully revise, unify terminology, and rearrange the draft in a concise direction, without duplication or overlap with the Law on Posts, the Law on E-commerce, the Law on Citizen Identification, the Law on Electronic Transactions, the Law on Foreign Trade Management, and the Law on Inspection.
Regarding the national single window mechanism and customs declarants, the Minister said that the draft Law has revised the concept of the National Single Window in the direction of clarifying the coordination mechanism, data sharing through a unified system with the term electronic transaction and adding the principle of not requiring paper submission or presentation for shared data.
The draft also absorbs and supplements the tasks of each new group of subjects such as postal enterprises, express delivery, e-commerce platform owners, transit service providers, goods transshipment... to be consistent with the Kyoto Convention and international practices.
Regarding the inspection and supervision of goods through e-commerce platforms, the Minister clearly stated that the regulation on inspection and supervision of goods through e-commerce platforms at the legal level is necessary.
The draft Law only stipulates basic principles, and at the same time assigns the Government to detail the value threshold, process and roadmap for electronic identification verification, supplementing the responsibility of connecting data of the management of foreign e-commerce platforms not based in Vietnam.
Regarding customs inspection, due to many different opinions on the basis, criteria, legal value and boundaries of specialized inspection and examination, the Ministry of Finance requests to accept and remove the concept and regulations on customs inspection from the draft Law" - the Minister of Finance reported.
Regarding agents carrying out customs procedures, the Ministry of Finance has revised in the direction: The Minister of Finance only regulates management and operation, does not regulate business conditions because business conditions have been reduced according to the Investment Law, and switches to operating mechanisms according to professional standards.
Regarding actual inspection of goods, the draft Law has transferred the authority to decide on other cases from the Head of the customs agency where the dossier is processed to the Minister of Finance.
Regarding the handling of backlog goods, the draft Law has assigned the Minister of Finance to detail the responsibilities and handling mechanisms.
