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
Ask about plastic scrap? 07/04/2020 13:38 Is an enterprise specializing in manufacturing and exporting plastic products, during the production process, the generated waste cannot be recycled? Enterprises have sold inland as scrap and declared VAT to tax administration agencies. However, according to the guidance for the scrap company formed from both imported and purchased domestic materials, the enterprise must allocate and split the scrap selling price into 2 parts; for the import part, the Customs declaration also for the domestic part, the tax declaration.
Enterprises wonder, in case of VAT declaration with the customs office, does the scrap purchasing unit need red invoice ?.
Chi tiết
Let me ask in Incoterm 2010, Term DAP,.....? 04/07/2019 14:19 Let me ask in Incoterm 2010, Term DAP, which party will the unloading at the buyer 's warehouse belong to? Buyer or seller? In the contract, only DAP, Incoterm 2010 is written in general. Chi tiết
How to deal with problems of origin documents in construction stone export procedures? 16/05/2019 15:51

How to deal with problems of origin documents in construction stone export procedures?

 
Chi tiết
Procedures for exporting chalk writing tables? 16/05/2019 15:51

Procedures for exporting chalk writing tables?

 
Chi tiết
Phòng 01, Tầng trệt, Tòa Nhà Flora, Số 59 Đường 19, Khu Phố 2, Phường An Khánh, TP. Thủ Đức, 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