CUSTOMS PROCEDURE - in which case, is the customs declarant supplemented?

In which case, is the customs declarant supplemented?

Reply:

According to Clause 4, Article 29 of the Customs Law, Clause 10, Article 25 of Decree No. 08/2015 / ND-CP dated January 21, 2015 of the Government, Article 20 of Circular No. 38/2015 / TT-BTC dated 25th 3/2015 of the Ministry of Finance, the customs declarers are additionally declared in the following cases:

1. Declaring additionally customs dossiers after the system allocates declarations but before the customs offices conduct the direct inspection of customs dossiers.

2. Customs declarants and taxpayers determine that there are errors in customs declaration, may additionally declare customs dossiers within 60 days from the date of customs clearance but before the customs offices decide to check Post-clearance inspection, inspection.

3. Customs declarants and taxpayers detect errors in customs declaration after the customs offices check dossiers and inspect goods actually but before customs clearance, make additional declarations and suffer from handle according to the law on tax and law on handling administrative violations.

4. Past the 60-day time limit from the date of customs clearance or after customs offices decide on post-customs clearance inspection, inspectors, customs declarants and new taxpayers detect errors in customs declaration, it is true. currently make additional declarations and be handled according to the provisions of tax law and law on handling administrative violations.

5. Customs declarants shall make additional declarations at the request of customs offices when examining dossiers, inspecting actual goods and being handled according to the provisions of tax law and the law on handling of goods. administrative violations.

The additional declaration in case 2 and Point 4 above is only applicable to import and export goods not on the List of export and import goods subject to specialized management, List of export goods, import under license, List of goods banned from export and import, List of goods suspended from export, suspended from import.

Bài viết khác

Export of plywood 05/08/2020 11:01 Industrial plywood made from eucalyptus and acacia plantation forests. Input materials for production: Trading with receipts of documents, contracts, and complete forest product lists with individuals and units in the territory of Vietnam. The company wants to ask questions and answers about documents and records for export procedures: What kind of industrial plywood made from eucalyptus wood, acacia plantation includes what documents when going through customs procedures to export B11 type? Chi tiết

The first line declaration but due to the preliminary declaration by the person in the process of declaration, declaration of the fee, D / O, VSC, ... in USD instead of VND...? 16/07/2019 09:17 The first line declaration but due to the preliminary declaration by the person in the process of declaration, declaration of the fee, D / O, VSC, ... in USD instead of VND leads to the tax amount payable by the declaration of more than 10 billion VND ( In fact, paying taxes is just over 10 million. In this case, I am revising AMA because it is related to tax, but when going to the customs to submit the documents, the customs officers do not know what to do. Please advise me on how to handle it. Chi tiết

I need to import some old mechanical machines more than 10 years (manufactured in 2006) from Japan and Korea (about a few tons each) to produce, consult me about the import form? 09/07/2019 09:13 I need to import some old mechanical machines more than 10 years (manufactured in 2006) from Japan and Korea (about a few tons each) to produce, consult me about the import form? 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