The General Department of Customs has just guided the provincial and municipal Customs Departments in how to record the actual inspection results of goods on the export and import customs declaration with many goods subject to actual inspection of goods.
Specifically, in case the declarant has fully declared the goods name, brand, quality specifications, specifications, composition, model, sign / code, characteristics and utilities of the goods according to commercial contracts and other documents related to the consignments on export and import customs declarations, customs officers physically inspect the goods and specify the "line items" to be inspected according to the line item numbers. on the customs declaration and clearly specify the compatibility / non-conformity between the goods declared on the export and import customs declaration and the actual goods inspected.
In case the customs declarant has not fully declared the goods name, brand, quality specifications, specifications, composition, model, sign / code, characteristics and utilities of goods under the commercial contract Commercial and other documents related to the shipment on the export and import customs declaration, the General Department of Customs requires the following procedures to be carried out:
When checking the customs dossier, request the declarant to make additional declaration as prescribed in Article 20 of
Circular 38/2015 / TT-BTC (amended and supplemented in
Circular 39/2018 / TT-BTC).
When performing physical inspection of goods, customs officers conducting physical inspection of goods must fully write the goods names and other information related to the goods as prescribed in the actual inspection result sheet. and specify the conformity / nonconformity between the goods declared in the export and import customs declaration and the actual goods inspected.
In case of detecting that customs declarants violate the law on two newspapers of export and import goods, they shall be handled according to law provisions.
Instruction of the General Department of Customs followed the
Official Letter 755 / TCHQ-GSQL dated 11/2/2020 related to the way to record the actual inspection results of goods on the Record of actual inspection results of goods.
According to: Haiquanonline