The Ministry of Finance is preparing a draft decree to carry out provisions of the Law on Customs regarding electronic customs procedures. The decree would succeed regulations applied in the electronic customs pilot programme, including Decision No 149/2005/QD-TTg, Decision No 103/2009/QD-TTg and Circular No 222/2009/TT-BTC.
Under the provisions of the draft decree, electronic customs declarations would take priority over paper declarations in cases in which customs authorities inspect declarations or examine goods. Customs declarations will also be able to be filed electronically 24 hours per day, seven days per week.
The draft decree would require electronic customs declarants to archive records under the Law on Electronic Transactions and its implementing regulations and present them to customs authorities upon request to examine them. The electronic customs declarant must use a digital signature that has been registered with the customs authorities.