Reply:According to Article 23 of the Customs Law, the time limit for customs offices to carry out customs procedures is prescribed as follows:1. Customs offices shall receive, register and inspect customs dossiers right after customs declarants submit and produce customs dossiers according to the Customs Law.2. After the customs declarers fully comply with the requirements for customs procedures prescribed (declaration and submission of customs declarations; submission or presentation of documents of customs dossiers; bringing of goods or means transport to the place specified for actual inspection of goods and transport means), the time limit for customs officers to complete the inspection of dossiers and the actual inspection of goods and transport means shall be prescribed as after:a) Completing the inspection of documents at least 02 working hours from the time the customs office receives the full customs dossier.b) Completing the actual goods inspection within 08 working hours from the time the customs declarer fully presents the goods to the customs office. In case goods subject to specialized inspection of quality, health, culture, animal and plant quarantine, food safety under the provisions of relevant laws, the time limit for real inspection goods are counted from the time of receiving specialized inspection results as prescribed.In cases where a lot of goods is in a large quantity, with many categories or complicated inspection, the head of the customs office where the customs procedures are carried out shall decide on the extension of the actual inspection time but the extension no more than 2 days.c) The inspection of means of transport must ensure in time the loading and unloading of export and import goods, the exit and entry of passengers and assurance of customs inspection and supervision according to the provisions of the Law. this.3. The clearance of goods shall comply with the provisions of Article 37 of the Customs Law.
Trước tình trạng một số DN khai báo không đúng trị giá hải quan hàng XK như khai không đầy đủ các yếu tố cấu thành giá bán tại cửa khẩu xuất; khai thấp giá bán tại cửa khẩu xuất, không phù hợp với hồ sơ, chứng từ có liên quan nhằm mục đích trốn thuế, gian lận thuế XK…, Tổng cục Hải quan vừa hướng dẫn các đơn vị thực hiện thống nhất việc kiểm tra trị giá hải quan hàng XK với từng trường hợp cụ thể để siết chặt công tác quản lý trị giá hải quan đối với hàng hóa này.
For customs dossiers that have completed procedures, how does the enterprise perform storage? How long is the storage period? In case of loss, misplacement of records, how to do? Has the enterprise been dealt with administrative violations?