AMA declaration related to charter fees

Question:
The company has a shipment of pumps at 2 ports: A2 and PVC-Phuoc Thai port located in the GD-Phuoc Thai port cluster and under the management of Long Thanh HQ. After completing the tax obligation and procedures on the part of the International Gas Product Transportation Joint Stock Company (the ship charter agent) has detected the freight bill with the importer of the shipment - BRANCH OF GAS COMPANY NAM - JOINT STOCK COMPANY - GAS PRODUCTS TRADING COMPANY, so the importer wants to declare and correct it with the last revised invoice. The shipment has C / O form D and currently owes C / O. After paying additional C / O will apply for import tax refund procedures at Long Thanh CCHQ and VAT refund locally.

Reply:

Pursuant to Clause 9, Article 1 of the Finance Ministry's Circular No. 39/2018 / TT-BTC dated April 20, 2018:

“9. Article 20 is amended and supplemented as follows:

Article 20.- Additional declaration of export and import goods customs dossiers

Additional declaration of customs dossier for exported or imported goods means the declaration of amendment and supplementation of customs declaration information and submission of documents related to the declaration of amendment of customs declaration information.

1. Additional cases of declaration

Except for information on the customs declaration that is not allowed to be additionally declared as prescribed in Section 3, Appendix II to this Circular, the customs declarant may make additional information on the customs declaration in the customs declaration. in the following cases:

... b) Additional declaration after the goods have been cleared:

Except for additional declarations related to export and import permits; specialized inspection of goods quality, health, culture, quarantine of animals, animal and plant products, food safety, customs declarants shall make additional declaration after customs clearance in the following cases. after:

b.1) If the declarant or the taxpayer determines that there is an error in the customs declaration, he / she may make additional declarations in the customs dossier within 60 days from the date of customs clearance but before the customs authority makes a decision post-customs clearance inspection, inspection;

b.2) Past the time limit of 60 days from the date of customs clearance and before the customs office decides to conduct post-customs clearance inspection, the inspection, the customs declarant or the taxpayer discovers errors in customs declaration. then make additional declarations and be handled according to the provisions of law ... "

The criterion "Declared value" does not belong to the items that are not additionally declared in Item 3 of Appendix II issued together with Circular No. 39/2018 / TT-BTC, so the company can make additional declaration for the above declaration. . Depending on the time limit for additional declaration and the status of additional declaration after customs clearance, the Sub-department of Customs will consider and sanction the violation (if any).

Please refer to the above mentioned content for implementation. In case any problem arises, the company is requested to directly contact the Sub-department of Customs where the declaration is registered for specific instructions.
Bài viết khác
PROCEDURES FOR IMPORT OF BOTTLE ALCOHOL FROM FOREIGN TO VIETNAM 14/11/2020 10:24 Regarding the alcohol distribution license, as far as we know, enterprises with a liquor distribution license are allowed to import bottled wine from abroad to Vietnam. So when the enterprise has a license to distribute alcohol, it is allowed to import all types of alcohol from all foreign suppliers, or only import wines from the suppliers named in the license. mix wine? - Regarding food safety inspection procedures, our company will make a self-declaration for the wine product to be imported, so when importing goods, the company must bring the sample to the Quatest 3 center for inspection. Certificate of quality of imported goods or not? Because currently, according to Decree No. 15/2018 / ND-CP, for products with product announcement receipt, they will be exempt from food safety inspection at the time of import. Chi tiết
I have relatives abroad giving 05 sets of clothes for children under 04 years old 100% through courier service. Please ask if this item must check the content of FORMALDEHYT? 16/05/2019 15:03

I have relatives abroad giving 05 sets of clothes for children under 04 years old 100% through courier service. Please ask if this item must check the content of FORMALDEHYT?

 
Chi tiết
In case of goods release awaiting the results of assessment and classification of goods, how does the goods release procedure be performed? 16/05/2019 13:42

In case of goods release awaiting the results of assessment and classification of goods, how does the goods release procedure be performed?

 
Chi tiết
In which case does the goods have to be physically inspected? How is the actual inspection done? 16/05/2019 13:26

In which case does the goods have to be physically inspected? How is the actual inspection done?

 
Chi tiết
Phòng 01, Tầng trệt, Tòa Nhà Flora, Số 59 Đường 19, Khu Phố 19, Phường An Khánh, TP. HCM
 
 0988 6666 87        
 info@logisticsh-a.com                        Hotline: 
 
      
(028) 22335566
 
Hotline
Quý khách có nhu cầu vui lòng liên hệ
0988 6666 87