How to guide the handling of export declarations on the spot without on-spot import declarations in Vietnam before April 25, 2021?
- How is the on-spot export declaration without the on-spot import declaration in Vietnam, registered before April 25, 2021?
- How is the on-spot export declaration without the on-spot import declaration in Vietnam, registered after April 25, 2021?
- Support to handle some other cases in the system that are not in the case of import and export on the spot in Vietnam?
How is the on-spot export declaration without the on-spot import declaration in Vietnam, registered before April 25, 2021?
On-spot export declarations without on-spot import declarations in Vietnam, applied before April 25, 2021, are specified in Section 1 of Official Dispatch 2011 / TCHQ-GSQL 2022 on processing export declarations. On the spot there is no counterpart import declaration issued by the General Department of Customs as follows:
For on-spot export declaration without the reciprocal on-spot import declaration registered before April 25, 2021:
Customs Departments of provinces and cities instruct relevant Sub-Departments of Customs to take professional measures to clearly define the responsibilities and obligations of the on-spot exporter and importer in the goods transaction relationship. chemistry; to determine the delivery, delivery and use of on-spot export and import goods of the on-spot exporter and importer and shall be handled as follows:
- In case the importer has not followed customs procedures for on-spot import, but the Sub-department of Customs has determined that the transaction between the parties is real, has completed the delivery and receipt of goods and the goods have not been put into production. for export and consumption, according to the provisions of Clause 2, Article 2 of Decree No. 102/2021 / ND-CP of November 16, 2021, and Clause 2 of Article 7 of Decree No. 118/2021 / ND-CP of December 23 / 2021, Point a, Clause 1, Article 7 of the Government's Decree No. 128/2020 / ND-CP of October 19, 2020; Article 86 of Circular No. 38/2015 / TT-BTC, amended and supplemented in Clause 58, Article 1 of Circular No. 39/2018 / TT-BTC dated April 20, 2018 of the Ministry of Finance, and Customs Import Sub-Departments on-spot to guide the on-spot importer to carry out the procedures for import of goods and consider the sanction of administrative violations according to the above provisions.
- In case the importer has not followed customs procedures for on-spot import, but the Customs Branch has determined the responsibilities of the on-spot importer and exporter, the transactions between the parties are real, completing the delivery and receipt of goods and goods which have been put into production and consumption, the Sub-department of Customs where the on-spot import procedures are carried out shall assume the prime responsibility for, and coordinate with the Customs Sub-Department where on-spot export procedures are carried out. based on the specific case file to compare with the provisions of the Law on Tax Administration, the Law on Penalties for administrative violations, Clause 4 Article 17 of Decree No. 126/2020 / ND-CP dated October 19, 2020, Decree No. 128/2020 / ND-CP dated October 19, 2020 of the Government and related documents to handle tax and administrative penalties in accordance with regulations, failure to carry out the procedures for registration of declarations customs.
After the Sub-department of Customs where the on-spot import procedures are carried out has been processed according to the above-mentioned instructions, notify the Sub-department of Customs where the on-spot export procedures are carried out to make a list of on-spot export declarations. They are also hung on the system to send to the General Department of Customs (Customs Information Technology and Statistics Department) to support processing according to the instructions in Official Dispatch No. 2411 / TCHQ-GSQL dated April 24, 2019 and No. 346 / TCHQ-GSQL dated 15/01/2020.
How to guide the handling of export declarations on the spot without on-spot import declarations in Vietnam before April 25, 2021?
How is the on-spot export declaration without the on-spot import declaration in Vietnam, registered after April 25, 2021?
According to the provisions of Section 2 of Official Dispatch 2011 / TCHQ-GSQL 2022 on the handling of on-spot export declarations without the reciprocal on-spot import declaration in Vietnam issued by the General Department of Customs, has regulations on the declaration. On-the-spot export has not had the reciprocal on-spot import declaration registered after April 25, 2021, specifically to request the Customs Departments of provinces and cities to strictly follow up to promptly classify and handle. handling the on-spot export declarations that do not have the on-spot import declaration or the on-spot export declarations that have the on-spot import declaration but the exporter has not notified the on-spot import declaration information according to regulations. In Article 10 and Article 12 of Decree No. 134/2016 / ND-CP, which is amended and supplemented in the Government's Decree No. 18/2021 / ND-CP dated March 11, 2021, Official Letter No. 2687 / TCHQ- TXNK dated June 1, 2021 of the General Department of Customs and other relevant guiding documents.
Support to handle some other cases in the system that are not in the case of import and export on the spot in Vietnam?
Pursuant to the provisions of Section 3 of Official Dispatch 2011 / TCHQ-GSQL 2022 on the on-spot processing of export declarations in Vietnam without the reciprocal on-spot import declaration promulgated by the General Department of Customs. handling a number of other cases on the system that are not in the case of on-spot import and export as follows:
To support the processing on the system for the registered declarations under the guidance at Point XII of Official Dispatch No. 12166 / BTC-TCHQ dated August 31, 2016 and Point c2, Clause 5, Article 24 of Circular No. 22/2014 / TT-BTC dated February 14, 2014 of the Ministry of Finance, requested the Customs Departments of provinces and cities to make a list of minimum criteria: Number of declarations, customs code, registration date, type code, The reason is sent to the Customs IT & TK Department (General Department of Customs) for support to handle.
Above is some of the information we provide to you. Best regards!
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