CUSTOMS PROCEDURE - in case of goods release awaiting the results of assessment and classification of goods, how does the goods release procedure be performed?

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

PROCEDURES FOR IMPORT OF GROSS ALCOHOL, IMPORTED ALCOHOL STAMPS, SPECIAL CONSUMPTION TAX 31/07/2020 15:45 We plan to import dispensed liquor, put in big drums - 200 L / drum to Vietnam, then extract, bottle and label in Vietnam to sell on the market. So: - When doing import, the company needs to do the procedures and prepare what documents? - What is the procedure to buy imported wine stamps, stamp wine, declare and manage wine stamps with the customs office? - Is the special consumption tax calculated on the value of imported goods or including the cost of extraction, bottling and labeling in Vietnam? - If the company pays special excise tax at the time of importation, does it have to pay additional excise tax? Chi tiết

I have a shipment to import Air, but because the aircraft is not enough space, my goods are split into 2 flights..... 21/02/2020 10:02 I have a shipment to import Air, but because the aircraft is not enough space, my goods are split into 2 flights..... Chi tiết

Please indicate when the customs office terminates the operation of the customs clearance agency, which authority to decide to terminate the agency? 16/05/2019 15:54

Please indicate when the customs office terminates the operation of the customs clearance agency, which authority to decide to terminate the agency?

Chi tiết

I was given a 100% new Iphone6 phone by my American brother. In this case do I have to get a license from the Ministry of Information and Communications? 16/05/2019 15:03

I was given a 100% new Iphone6 phone by my American brother. In this case do I have to get a license from the Ministry of Information and Communications?

Chi tiết