Administrative procedure reform in the Customs sector today

3. Receiving and processing feedback from Customs authorities:

For Green lane: print declaration, sign, stamp → Bring declaration to Customs Branch to confirm "Clearance" → Receive or export goods;

For Yellow stream: print the declaration, sign, stamp → Bring the declaration and required documents to the Customs Branch to submit or present → Sign and receive the Document and Declaration Inspection Result Record with "Customs Clearance" confirmation → Receive or export goods;

For Red channel: print the declaration, sign, stamp → Bring the declaration and required documents to the Customs Branch to submit or present → Receive the Document Inspection Result Record and prepare to present the goods for actual inspection of the goods. After inspection, sign the Goods Inspection Result Record and receive the declaration with the confirmation "Customs Clearance" → Receive or export the goods;

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4. Handling arising issues such as correcting declarations, appraisals, bringing goods back for storage, consulting on tax calculation prices, releasing goods, and handling violations (if any);

5. Pay taxes and fees as prescribed.

Figure 2.1: Flowchart of TTHQĐT process

Red stream

Source: Department of Information Technology and Statistics - General Department of Customs

Thus, we can see that e-Customs, in terms of content and customs operations, is completely consistent with customs in general, or traditional customs in particular. Therefore, e-Customs has most of the professional characteristics of customs: it is implemented for all types of goods and means of transport management, at all stages before, during and after customs clearance. The biggest difference between e-Customs and traditional customs is the implementation method (traditional customs is implemented manually; e-Customs is implemented electronically) based on the application of IT platform to transform traditional customs, with a massive system of manually performed tasks and accompanying supporting documents and papers, into a highly automated professional activity based on electronic and paperless information and documents.

More specifically, the basic differences between the two methods of TTHQ can be seen as follows:

Regarding declared information: if traditional customs clearance requires declaring information on fixed document forms, electronic customs clearance only requires declaring information in encrypted form into the computer system;

Regarding customs dossiers: traditional customs dossiers are a collection of documents and papers to prove the information declared on the customs declaration. Electronic customs dossiers are electronic data files including declared information indicators and electronic supporting documents, sent with the above information indicators;

Regarding the method of receiving declarations: while traditional customs procedures require customs declarants to go directly to the customs office to submit customs documents, electronic customs procedures allow declarants to send information indicators via the internet to the electronic information system of the customs agency;

Regarding information processing method: TTHQĐT directly checks and compares information indicators automatically or semi-automatically.

Traditional customs procedures require customs officers to directly read each document attached to the customs declaration to compare, cross-check, and check the accuracy and consistency of the declared content. Therefore, processing the dossier in the electronic customs declaration becomes much faster and simpler than processing the customs dossier manually;

Regarding the modern customs management method based on QLRR techniques: In essence, there is no significant difference between applying IT in traditional customs procedures and electronic customs procedures. However, QLRR in electronic customs procedures will be regularly updated, and criteria will be classified more realistically into the system to serve more inspection flows based on the collection and analysis of information on enterprises and goods that are regularly used for customs procedures at all levels. In addition, QLRR in electronic customs procedures is built using unified technical problems, comprehensively reviewed in many scopes (Sub-departments, Departments, General Departments, by each item, group of items...) according to the same method for all customs dossiers, regardless of type, subject and type of goods.

Regarding the method of information feedback: Electronic customs clearance directly responds to the customs declarant's IT system through electronic messages and notifications. Customs declarants communicate with customs authorities indirectly through the computer system. In contrast, traditional customs clearance requires the presence of both customs declarants and customs officers, from which customs officers notify, orally or in writing, the customs declarant of the results of the business process, as well as instruct the customs declarant to continue with the next steps of the customs clearance process.

From the basic characteristics of e-commerce compared to traditional e-commerce mentioned above, it can be seen that e-commerce and traditional e-commerce are relatively independent, but also have an organic relationship with each other. Specifically:

Both electronic and traditional customs are based on the most basic and fundamental principles of customs. These are professional activities aimed at managing

The management of entry, exit or export and import of goods within the customs territory. These activities can be carried out by different methods but all aim at facilitating trade, collecting taxes, and protecting the country from potential risks from goods and means of transport.

Electronic procedures and traditional customs procedures can use separate databases. Electronic procedures are electronic databases, while traditional customs procedures are databases stored on paper documents and vouchers, or they can also use a common, electronic database.

No matter how automated the electronic customs clearance system is, there are still steps and actions that must be supported by human activities (for example, the paper document checking step, the goods inspection step).

Because the electronic customs clearance process depends heavily on the operational capacity of the IT infrastructure, in stages where IT is not yet available or incidents occur that prevent the electronic customs clearance process from operating, traditional customs clearance is a truly effective and efficient "salvation". However, once a customs clearance process has been started to operate in any way, electronically or manually, the entire process will be "run" on that particular system until the final point - content. A customs procedure cannot "jump", whether once or continuously, from the electronic system to the manual system, unless it is terminated on one system and returned to the first step on the other system.

In fact, although the current global trend is to implement electronic customs procedures, no country has refused, denied or completely eliminated the existence of manual customs procedures. Because for some stages, types, in certain areas; applying manual procedures will save resources and be much more effective than electronic procedures. For example, customs procedures for luggage of passengers entering and exiting the country, customs procedures for goods bought and sold by residents of land borders, customs procedures in areas with low import and export volume...

Results achieved

By December 15, 2011, the implementation of the e-Government has achieved the following specific results:

Firstly, regarding the number of Customs Departments implementing e-Customs Clearance: Number of Customs Departments implementing: 19 Customs Departments, of which 10 Customs Departments implemented from December 15, 2009, 3 Customs Departments implemented from August 2010, 6 Customs Departments implemented from July 2011.

Second, the number of branches that have implemented: 90 branches; of which 10/19 Customs Departments have implemented at 100% of their affiliated branches. 13/19 Customs Departments have achieved a rate of over 75% of the number of branches that have implemented e-customs. The number of branches that have implemented e-customs up to now has increased by 546.67% compared to 2009 and increased by 466.67% compared to 2010.

Third, on the type of implementation : 03 main types (business, processing, export production) and 06 other types (priority export processing, temporary import for re-export, investment project import and export, on-site import and export, return import and export, border gate transfer).

Fourth, the number of enterprises participating in electronic customs procedures reached 46,919 enterprises; 116.42 times higher than the time of implementation in 2009. Of which:

- 05 Customs Departments have a large number of enterprises participating in e-customs procedures such as: Ho Chi Minh City Customs Department (30,256 enterprises), Hai Phong City Customs Department (9,706 enterprises), Hanoi Customs Department (2,449 enterprises), Lang Son Customs Department (1,089 enterprises), Binh Duong Provincial Customs Department (771 enterprises).

- 05 Customs Departments with a high rate of enterprises implementing e-customs procedures over the number of enterprises carrying out customs procedures at the Department are: Ho Chi Minh City Customs Department (99.15%), Hanoi Customs Department (99.11%), Can Tho Customs Department (96.59%), Hai Phong Customs Department (87.18%), Da Nang Customs Department (77.55%).

Fifth, regarding the number of declarations: The total number of declarations through electronic customs procedures reached 2,510,153 declarations, 135.89 times higher than in 2009. This accounted for 58.15% of the total number of declarations through customs procedures at the unit for the types of business that have deployed electronic customs procedures software; accounting for 39.34% of the total declarations in the entire Department. In the first 10 months of 2011, the number of declarations through electronic customs procedures accounted for 75.94% of the total number of declarations at the Customs Departments for the types that have deployed the software. Of which, 05 Customs Departments had the largest number of declarations implementing e-customs procedures in 2011 such as: Ho Chi Minh City Customs Department (879,723 declarations), Binh Duong Customs Department (306,689 declarations), Hai Phong City Customs Department (258,026 declarations), Hanoi Customs Department (231,990 declarations), Dong Nai Province Customs Department (202,307 declarations). And 05 Customs Departments achieved the highest ratio of declarations implementing e-customs procedures compared to the total number of declarations performing customs procedures at the unit for the types of software deployed in 2011: Quang Ngai Customs Department (98.85%), Can Tho Customs Department (95.27%), Quang Ninh Customs Department (87.6%), Ba Ria-Vung Tau Customs Department (86.92%), Dong Nai Customs Department (83.96%).

Sixth, the import-export turnover through electronic customs procedures reached 198,932.94 million USD, 101.65 times higher than in 2009. It accounted for 64.81% of the total import-export turnover at the unit for the types that have deployed electronic customs procedures software; accounting for 49.36% of the total import-export turnover in the entire Department. In the first 10 months of 2011, the import-export turnover through electronic customs procedures reached 75.26% of the total turnover at the Customs Departments for the types that have deployed the software. Of which, 05 Customs Departments achieved large import-export turnover through e-customs in 2011 such as: Ho Chi Minh City Customs Department (54,026 million USD), Hai Phong City Customs Department (24,955 million USD), Hanoi City Customs Department (14,502 million USD), Ba Ria - Vung Tau Customs Department (12,704 million USD), Binh Duong Province Customs Department (10,761 million USD). And 05 Customs Departments achieved high import-export turnover ratio.

The highest import-export turnover through e-customs compared to the total import-export turnover at the unit for the types of businesses that deployed the software in 2011 was: Quang Ngai Customs Department (99.65%), Can Tho Customs Department (95.09%), Da Nang Customs Department (92.57%), Ha Tinh Customs Department (91.41%), Quang Ninh Customs Department (89.64%).

Seventh, the tax collection through electronic customs procedures reached 187,867.18 billion VND; accounting for 39.67% of the total tax collection in the whole Department. In the first 10 months of 2011, the tax collection through electronic customs procedures accounted for 73.22% of the total tax collection at the Customs Departments for the types that have deployed the software. Of which, 05 Customs Departments achieved the highest rate of tax collection through electronic customs procedures compared to the total tax collection at the unit for the types that have deployed the software in 2011: Quang Ngai Customs Department (99.95%), Quang Ninh Customs Department (95.38%), Can Tho Customs Department (93.43%), Ha Tinh Customs Department (93.14%), Dong Nai Customs Department (90.45%).

Eighth, on the results of the flow: Green flow (customs clearance based on electronic declaration or additional electronic documents): 72.7%; Yellow flow: 12.83%; Red flow: 14.47%.

Ninth, about average customs clearance time: according to reports from provincial and municipal Customs Departments, for green lane it is from 3-15 minutes; yellow lane is from 10-60 minutes; red lane depends on the actual inspection time of goods.

General assessment

Firstly , the implementation of e-customs procedures in the past year has achieved significant developments in terms of scale. The number of units in the industry participating in e-customs procedures, the number of enterprises implementing e-customs procedures, the turnover rate, and declarations implementing e-customs procedures have increased significantly compared to 2009 and 2010 according to the above analysis data; meeting the objectives of scope, scale, progress, and roadmap set out in the Plan of the General Department as well as of the provincial and municipal Customs Departments, creating a solid foundation and premise for expansion in the following years.

Second , the implementation of e-customs has had close coordination among units in the industry. Difficulties and problems arising in the implementation of e-customs have been recorded, reported and promptly handled. The Customs Departments where e-customs is implemented have been proactive in planning and arranging forces to direct the Sub-Departments to closely follow the requirements and goals set out in the plan; supporting businesses to solve difficulties and problems. The expansion of e-customs according to the model of the Customs Sub-Department implementing both traditional and electronic methods has met the practical situation and expansion requirements, ensuring dissemination. The customs clearance model is suitable for current conditions and is a premise for implementing the centralized customs clearance model later.

Third , the expansion of e-customs has brought practical benefits to businesses, meeting the requirements for reforming administrative procedures under the direction of the Prime Minister; customs clearance time for shipments implementing e-customs procedures has been significantly reduced compared to conventional procedures and remote declaration; the list of documents in the electronic customs dossier has been significantly reduced compared to traditional customs procedures; businesses participating in e-customs procedures have been given favorable conditions when implementing e-customs procedures, and have been supported to resolve and remove difficulties and obstacles in a timely manner. Through surveys and consultations with provincial and municipal customs departments, most businesses agree with and support the policy of expanding e-customs procedures and highly appreciate this method.

Fourthly , a team of officials and civil servants at provincial and municipal Customs Departments with skills and knowledge to implement e-customs procedures has been initially formed, creating a premise for the deep and wide expansion of e-customs procedures in the coming period.

Besides the positive results from the implementation of the e-Government, there are still some shortcomings and limitations as follows:

First, in leadership and direction: