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Reply:

According to Clause 1, Article 4 of the 2014 Customs Law, customs clearance is the completion of customs procedures for goods to be imported, exported or placed under other customs professional management regimes.

According to Article 37 of the Customs Law, Article 34 of Circular No. 38/2015 / TT-BTC, goods are cleared in the following cases:

1. Goods are cleared after customs procedures have been completed.

2. Export and import goods shall enjoy customs clearance when determined:

a) To apply the tax payment time limit prescribed in Clause 11, Article 1 of the Law amending and supplementing a number of Articles of the Law on Tax Administration and guiding in Article 42 of Circular 38/2015 / TT-BTC, or

b) Those who have to pay taxes before customs clearance but have not yet paid or paid insufficient tax amounts but are guaranteed by the credit institutions the payable tax amounts.

3. Lack of a number of documents in the customs dossier but agreed by the Director of the Customs Sub-Department to extend the deadline for submission of the original copy according to the provisions of Clause 3, Article 27 of Decree No. 08/2015 / ND-CP.

4. Goods subject to specialized inspection shall enjoy customs clearance when fulfilling their tax obligations as prescribed and have one of the following documents:

a) Notice of exemption from inspection.

b) Specialized inspection results to meet the management requirements for imported goods of specialized inspection agencies.

c) Conclusions of specialized management agencies or handling decisions of competent state agencies for import goods lots.

5. Export and import goods which have not yet paid tax, pending the time of carrying out the procedures for consideration of tax exemption or exemption, shall not be subject to tax collection in the following cases:

a) Goods in direct service of security and defense, paying special consumption tax, environmental protection tax and other taxes as prescribed by law (if any).

b) Goods against natural disasters, epidemics and emergency relief; humanitarian aid and non-refundable aid shall pay all relevant taxes according to the provisions of law for cases subject to tax.

c) The goods shall be paid with the state budget capital with the certification of the competent agency of the tax amounts not yet paid from the state budget.