CUSTOMS PROCEDURE - let me ask the right and responsibility of the goods owner when carrying out the import and export of goods through customs clearance agents?

Let me ask the right and responsibility of the goods owner when carrying out the import and export of goods through customs clearance agents?

Reply:

According to Article 14 of Circular No. 12/2015 / TT-BTC, dated January 30, 2015 of the Ministry of Finance, rights and responsibilities of goods owners when carrying out the import and export of goods through customs clearance agents are specified as follows:

1. To fully and accurately supply necessary documents and information for customs clearance of export and import goods lots to customs clearance agents.

2. To be responsible before the law for customs documentation documents provided to customs clearance agents.

3. Supervise and claim the fulfillment of the duties of the Customs Clearance Agent within the scope of authorization and be responsible for implementing the customs authorities' handling decisions in case the agents do business. customs procedures violate the provisions of the law on customs and tax laws.

4. Proposing customs offices to terminate the customs procedures for export and import goods lots in case the customs clearance agents fail to properly perform the contractual obligations.

Bài viết khác

PROCEDURE FOR IMPORTING PERFUMES TO VIETNAM 26/01/2021 16:40 Since the boom in Vietnam’s economic, consumer demand for cosmetic products (especially for women) has increased dramatically. In which, perfume, the luxury cosmetic product is a major product with trade volume increase year by year. Economic growth alongside the improvement in material life has boosted up demand for perfume. In Vietnam nowadays, alongside companies specify in importing perfume, there are also local manufacturers, they are enterprises of a hundred percent foreign direct investment (FDI), with products mainly to satisfy internal demand. Chi tiết

Imported goods were damaged by natural disasters 11/07/2020 09:27 The company has a consignment imported from Japan to Cat Lai port. We have done customs clearance and paid import duties and VAT. However, when operating cargo in containers at CFS warehouse, FWD announced that the shipment was wet due to flooding during the ship's visit to Shanghai and had inspection certificate. After assessing the condition, the goods were completely damaged, so we asked the seller to send a new shipment to compensate for the damaged shipment. So do we have to pay import tax and VAT? If so, is it possible to use the previous lottery tax to deduct it? Because in fact we only buy 1 shipment. Chi tiết

The inspection of the use and inventory of raw materials, machinery and equipment are apply in what cases? 16/05/2019 13:51

The inspection of the use and inventory of raw materials, machinery and equipment are apply in what cases?

Chi tiết

What are the rights and obligations of taxpayers? 16/05/2019 10:19 What are the rights and obligations of taxpayers? Chi tiết