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This is the opinion of the General Department of Customs regarding problems of some provincial and municipal Customs Departments on the application of specialized management policies to goods that have not yet gone through customs procedures.In the past time, the General Department of Customs has received a reflection of the problems of some provincial and municipal Customs Departments on the application of specialized management policies to goods that have not yet gone through customs procedures (not yet cleared or release goods) are forced to distraint, auction to ensure tax obligations of businesses.
According to the General Department of Customs, Articles 92 and 93 of the Law on Tax Administration No. 78/2006 / QH11 stipulate that taxpayers owe taxes and penalties for tax offenses more than 90 days after the deadline for paying tax, payment of fines for tax-law violations shall be subject to coercive measures to enforce tax administrative decisions, including property distraint and auction of distrained assets according to law provisions to fully collect Money tax penalties.
Also in Article 87 of the Law on Civil Judgment Execution No. 26/2008 / QH12 stipulates that assets which cannot be distrained include: Properties banned from circulation according to law provisions; assets in service of national defense, security and public interests; properties allocated by the State budget to agencies and organizations.
Article 49 of Decree No. 127/2013 / ND-CP dated October 15, 2013 of the Government stipulating types of assets not to be distrained when customs offices enforce tax administrative decisions by distraint distrained assets, auction of distrained properties.
Article 5 of Decree 69/2018 / ND-CP of the Government stipulating goods banned from import and export: 1. Goods banned from import and export comply with current legal documents and List of goods banned from import and export. in Appendix I of this Decree. 2. Pursuant to Appendix I to this Decree, the ministries and ministerial-level agencies shall announce in detail the goods banned from import and export together with the goods codes on the basis of the exchange and agreement with the Ministry of Industry and Trade on the list of goods and reach agreement with the Ministry of Finance on commodity codes. 3. The Prime Minister shall consider and decide to permit the export of goods banned from import and export for special purposes, warranty, analysis, testing, scientific and medical research, pharmaceutical manufacture, national defense. room, security ”.
According to the General Department of Customs, based on the above provisions, the coercive distraint and auction of imported assets are goods that have not yet completed customs procedures to recover tax debts. Not on the list of goods banned from import, except for cases where there is the consent of the Prime Minister or the competent agencies permitting the import before promulgating decisions on distraint and auction.
In case the goods are on the list of imported goods subject to specialized inspection, the customs office shall send a written request to a specialized management agency for comment on the goods at the time of distraint or auction. do not meet the conditions of specialized management to import.
Accordingly, the General Department of Customs said that before the distraining and auctioning of imported goods, the Customs Departments of provinces and cities must carry out inspection and review to determine whether the goods are not finished. On the list of goods banned from import and meeting specialized management requirements as prescribed at the time of distraint and auction.
At the same time, when distraining and auctioning property, in cases where the goods have not yet been cleared for delivery and receipt between the carrier and the consignee, the customs office shall base itself on the dossier presented by the goods owner as the contract of purchase. sale, commercial invoice, sea waybill or other relevant documents (if any) to identify the owner of the goods.
According to: Haiquanonline