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

Reply:

1. Responsibilities of customs declarants

a) Declaring information requesting the release of goods on the customs declaration under the guidance of declaration in Appendix II of Circular 38/2015 / TT-BTC. In case of customs declaration on paper customs declaration form, write "Request for goods release" in the "Other notes" box on the customs declaration.

b) Pay taxes or guarantees for self-declared tax amounts and self-calculation of taxes.

c) Implement additional declarations in accordance with Article 20 of Circular 38/2015 / TT-BTC.

2. Responsibilities of customs offices:

a) Customs offices check conditions for goods release and feedback to customs declarants.

b) Based on the results of assessment and classification, the Customs Branch where the declaration is registered shall notify the customs declarant for additional declaration (if any).

c) If additional declarations are required but customs declarants fail to make additional declarations, customs offices shall handle them according to the provisions of Point b.7, Clause 3, Article 20 of Circular 38/2015 / TT-BTC.

d) Directors of Customs Sub-Departments shall base themselves on requests of customs declarants and customs dossiers to decide on goods release.

Bài viết khác
Import of NPK fertilizer 27/08/2020 11:42 The company imports inorganic NPK fertilizer but is wondering between 2, HS 31051020 and 31052000, specifically 3 item codes 1. Mixed fertilizer NPK 20-20-15 + TE baged 9.9kg N: 20%; P2O5: 20%, K2O: 15%, 2. Mixed fertilizer NPK 20-20-15 + TE in bags of 25kg N: 20%; P2O5: 20%, K2O: 15%, Looking forward to receiving detailed instructions Chi tiết
ENTER STONE SIDE (FOR WOODEN FURNITURE) 27/06/2020 09:47 The company produces wooden products and wooden furniture parts for export. Currently, the party imports natural stone items for use on table tops and furniture cabinets. However, the company does not know which HS code is appropriate to declare the import declaration. We sincerely hope the Customs agency advises our company, so that we can do import procedures Chi tiết
​​Electric winch imported code 84253100? 26/03/2020 15:37 ​Electric winch imported code 84253100 must submit notice of quality control results Chi tiết
Is temporary import for re-export of imported goods for construction construction registered as business goods? ....? 02/07/2019 08:47 Is temporary import for re-export of imported goods for construction construction registered as business goods? Because temporarily imported goods will be re-exported 2 years later, will there be a non-refundable import tax? 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