For goods that have cleared customs but the customs declarant determines that there is an error in the customs declaration in Vietnam, how to make additional declaration?
According to guidance in Section 4 of Official Dispatch No. 1400/TCHQ-TXNK dated April 21, 2022, the declarant shall make additional declaration as follows:
Provisions on customs declaration as how?
Pursuant to Article 29 of the Law on Customs 2014 which provides for customs declaration in Vietnam as follows:
- The customs declarant shall fully, accurately and clearly fill in the customs declaration information.
- Customs declaration shall be carried out electronically, unless the customs declarant is allowed to fill in the paper customs declaration in accordance with the Government's regulations.
- The registered customs declaration forms shall be valid for carrying out customs procedures. The policy on management of goods and taxation on goods imported or exported for 160;
- The customs declarant that contains errors in the customs declaration in Vietnam may make an additional declaration in the following cases:
+ For goods undergoing customs procedures: Before the customs office notifies the customs dossier examination directly:
+ For goods granted customs clearance: within 60 days from the day on which the customs clearance is granted and before the day on which the customs authority decides to carry out the post-customs clearance inspection, unless the additional declaration is related to the export or import license, inspection is carried out in the field of goods quality, health, culture, animal quarantine, plant quarantine or food safety.
If the declarant finds errors in the customs declaration after the deadline prescribed in Point a and Point b of this Clause, he/she shall make additional declaration and take appropriate actions in accordance with regulations of law on taxation and actions against administrative violations.
- The customs declarant may submit an incomplete customs declaration or documents in substitution of the customs declaration for customs clearance and shall complete the customs declaration within the time limit specified in Articles 43 and 50 of this Law, and make a single customs declaration for multiple importation or exportation for a certain period of time, for certain goods items.
- Goods which are undergoing customs procedures or for which customs procedures have been completed but are still subject to customs supervision, customs declarants may change the form of importation or exportation in accordance with the law on customs.
So, through the above contents, may be clear that provisions on customs declaration are available. It is required that there are regulations on the case in which the customs declarant's mistakes in the customs declaration is permitted to make an additional declaration of goods granted customs clearance.
For goods that have cleared customs but the customs declarant determines that there is an error in the customs declaration, how to make additional declaration?
In case of additional declaration when the goods are granted customs clearance as long as "how?
Pursuant to Point b Clause 1 Article 20 of Circular No. 38/2015/TT-BTC (amended in Clause 9 Article 20 of Circular No. 39/2018/TT-BTC), such regulations shall prevail.
"Article 20. Additional declaration of customs dossiers of exports or imports
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b) Additional declaration after customs clearance:
Except for the additional declaration related to the export or import license, specialized inspection of goods quality, health, culture, animal quarantine, animal products, plants or food safety, the declarant shall make an additional declaration after customs clearance in the following cases:
b.1) The declarant or taxpayer that finds errors in the customs declaration before the customs authority issues a decision on post-clearance inspection may make an additional declaration within 60 days from the date of customs clearance;
b.2) The declarant or taxpayer finds errors in the customs declaration after 60 days from the day on which the customs clearance is granted and before the customs authority decides to carry out a post-clearance inspection.
Pursuant to the abovementioned regulations, if the rented or borrowed goods are those specified in the temporary import declaration registered from October 15, 2019 (the date of entry into force of the Circular No. 60/2019/TT-BTC) and are not re-exported, the rented or borrowed enterprise determines that there is any mistake in the customs value declaration and it is permitted to supplement the customs declaration according to the dutiable value of the rented or borrowed goods prescribed in clause 9 Article 1 of the Circular No. 16060/2019/TT-BTC dated August 30, 2019 of the Ministry of Finance, an additional declaration shall be required.
In addition, the customs authority shall inspect the conditions for additional declaration, customs value, tax policies and regulations on additional declaration.
Responsibilities of the customs declarant in carrying out additional declaration procedures when the goods are cleared from customs procedures?
Pursuant to Point a Clause 3 Article 20 of Circular No. 38/2015/TT-BTC (amended in Clause 9 Article 20 of Circular No. 39/2018/TT-BTC), in which:
Additional declaration of information in the electronic customs declaration and submission of documents relevant to the additional declaration, in particular:
- Port weight slip (for bulk cargo and bulk cargo) or package inspection document of the port or record on site inspection of the quantity and weight of the inspection service provider or inspection result: 01 photocopy;
- The importer's note of goods receipt for the import customs declaration or the export's note of dispatch for the export customs declaration: 01 copy;
- The record on goods receipt bearing the seller's signature or the statement bearing the buyer's and the seller's certification of quantity, commercial level of the goods and the actual payment: 01 photocopy.
If the statement is not certified by the buyer and the seller, it is required to have the declarant's certification;
- The sale contract that specifies the tolerance of quantity or weight and method of payment: 01 photocopy;
- Payment document (if any): 1 copy;
- The license on which quantity of goods has been adjusted: 01 original copy. If the license is issued electronically through the National Single-window Information Portal, the declarant is not required to submit the physical license.
If the declarant is not permitted by a competent authority to adjust the license or fails to obtain a license for the difference in quantity of goods after 30 days from the date of customs clearance, such excess quantity must be re-exported.
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