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Question: Because I was careless, my company paid 90 days in advance, but 90 days later, the company opened an import declaration, is there any problem?
Reply:
Pursuant to Article 25 of Customs Law No. 54/2014 / QH13 dated June 23, 2014 of the National Assembly:
"Article 25. Time limit for submitting customs dossiers
1. The deadline for submission of customs declarations is prescribed as follows:
- For exported goods, to be submitted after the cargo manifest at the location declared by the customs declarant and no later than 04 hours before the means of transport leave; For exported goods sent by express mail service, the latest 2 hours before the means of transport leave;
- For imported goods, to be paid before the date the goods arrive at the border gate, or within 30 days from the date the goods arrive at the border gate;
- The time limit for submitting customs declarations for means of transport shall comply with the provisions of Clause 2, Article 69 of this Law.
2. Customs declarations are valid for carrying out customs procedures within 15 days from the date of registration.
3. The time limit for submitting relevant documents in customs dossiers is prescribed as follows:
- In the case of electronic customs declaration, when the customs authority conducts the inspection of the customs dossier and the actual inspection of goods, the declarant shall submit paper documents of the customs dossier, except for those documents already submitted. included in the national one-stop information system;
- In case of paper-based customs declarations, customs declarants must submit or produce relevant documents when registering customs declarations ”.
Pursuant to Clause 8, Article 18 of Circular No. 38/2015 / TT-BTC of March 25, 2015 of the Ministry of Finance:
"Article 18. Customs clearance
Deadline for submission of customs declarations is prescribed as follows:
- For exported goods, the submission of customs declarations shall be made after the goods have been gathered at the locations notified by the customs declarants and not later than before the means of transport leave; For exported goods sent by express mail service, the latest 2 hours before the means of transport leave;
- For imported goods, the customs declaration must be submitted before the goods arrive at the border gate or within 30 days after the goods arrive at the border gate.
• In the case of transport vehicles on electronic customs clearance, the day the goods arrive at the border gate is the date the transport means arrives at the border gate according to the carrier's notice on the electronic electronic data processing system.
• In the case of a means of transport carrying out customs formalities for entry, the date of arrival of goods at the checkpoint is the date on which the customs authority seals the declaration of imported goods at the port of discharge in the vehicle documentation entry transport (by sea, by air, by rail) or the date written on the declaration of means of transport through the border gate or the book of monitoring of means of transport (river, road). "
 Thus, this shows that when the aforementioned problem occurs, it will cause a problem with the authorities in the issue of management of goods imported by the business.
 However, there are still exceptions that can be edited, please contact the authorities for guidance