What information is required to request assistance in recovery of customs debts in Vietnam?

What information is required to request assistance in recovery of customs debts in Vietnam?

Pursuant to Clauses 3 and 4 of Article 31 of Decree 46/2020/ND-CP, the form and time for assistance in recovering customs tax debt are as follows:

- Regarding the form of assistance for customs tax debt recovery:

assistance for tax debt recovery is executed through a written document or via an electronic system. When requesting assistance for customs tax debt recovery, the customs authority requesting assistance must provide the following minimum information to the requested customs authority:

+ Name and code of the customs declarant;

+ Transit declaration number, registration date;

+ GRN number;

+ Credit institution or foreign bank branch issuing the guarantee;

+ Amount and reason for the emergence of customs tax payable;

+ Other information (if necessary).

The provision and confidentiality of information shall be implemented in accordance with the Law on Tax Administration and relevant legislation.

- Regarding the time limit for handling requests for customs tax debt recovery assistance:

Within 60 days from the date of receiving the request for assistance, the requested customs authority must inform the requesting customs authority about the following information:

+ Actions undertaken for the recovery of customs tax debt and the results of debt recovery (if any);

+ Reasons for inability to recover, incomplete recovery, or refusal to assistance the recovery of customs tax debt.

- Additionally, the suspension of assistance for customs tax debt recovery will be applied in the following case:

If the customs declarant presents documents or papers validated by a competent authority proving that the customs tax debt is under consideration in the country where the tax debt arose, the requested customs authority shall temporarily suspend all debt recovery actions and issue a written notification to the requesting customs authority.

Thus, according to the above regulations, to request assistance for customs tax debt recovery, the following minimum information must be provided:

[1] Name and code of the customs declarant;

[2] Transit declaration number, registration date;

[3] GRN number;

[4] Credit institution or foreign bank branch issuing the guarantee;

[5] Amount and reason for the emergence of customs tax payable;

[6] Other information (if necessary).

What information is required to request assistance in recovery of customs debts in Vietnam? (Image from the Internet)

What are the cases in which customs duties are incurred in Vietnam?

Pursuant to Clause 1 of Article 30 of Decree 46/2020/ND-CP, the form and time for assistance in recovering customs tax debt are as follows:

Cases in which customs duties are incurred and Reduction of Customs Tax

1. The following cases are considered as giving rise to customs tax payable:

a) Goods illegally removed from transit procedures through the ACTS System as stipulated in Clause 15, Article 3 of this Decree or after 30 days, and the point of departure customs authority has not received documents from the customs declarant or from any customs authorities in the transit journey proving that transit operations have been completed through the ACTS System as stipulated in Clause 2, Article 14 of this Decree;

b) Transit goods converted to domestic consumption or changed in quantity, value, origin, or goods code relative to the declaration and other cases resulting in tax payable.

2. The location for determining the arising of customs tax payable is where transit goods are illegally removed or converted to domestic consumption or changed in quantity, value, origin, goods code, and other cases lead to customs tax payable. If the specific location cannot be determined, the location where customs authority or competent authority discovered the transit goods' illegal removal or domestic consumption or changes leading to customs tax payable is considered where the tax arises.

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Thus, according to regulations, the following cases are considered as giving rise to customs tax payable:

Case [1]: Goods illegally moved from transit procedures through the ACTS System as stipulated in Clause 15, Article 3 of Decree 46/2020/ND-CP or after 30 days without the point of departure customs authority receiving documents from the customs declarant or any customs authorities along the transit route proving the completion of transit procedures through the ACTS System as stipulated in Clause 2, Article 14 of Decree 46/2020/ND-CP;

Case [2]: Transit goods transferred to domestic consumption or changed in quantity, value, origin, goods code compared to the declaration and other cases that result in tax payable.

Who is liable for the customs duties in Vietnam?

According to Clause 3, Article 30 of Decree 46/2020/ND-CP, those liable for the customs duties include:

- The customs declarant is primarily responsible for the amount of customs tax arising during the transit of goods;

- The guarantor is responsible for paying the whole or part of the arising customs tax during the transit of goods if the customs declarant fails to fulfill or fully fulfill the tax obligations;

- The person who moves or participates in the unlawful removal of goods from the transit procedure through the ACTS System is responsible for paying the customs tax debt corresponding to the illegally moved goods. The settlement of customs tax payment is executed according to Clause 8, Article 24 of Decree 46/2020/ND-CP.

The owner or holder of goods removed illegally from transit procedures through the ACTS System is responsible for paying the customs tax debt corresponding to the illegally moved goods they own or hold. Payment of customs tax is conducted under the provisions of Clause 8, Article 24 of Decree 46/2020/ND-CP.