Vietnam: In what cases is the customs declaration canceled at the request of the customs declarant? What are the regulations on the procedure for canceling the required customs declaration in Vietnam?
When is the deadline for submitting a customs declaration in Vietnam?
The time limit for submitting customs declarations is specified in Clause 8 Article 18 of Circular 38/2015/TT-BTC regulating customs procedures; customs inspection and supervision; export duties, import duties and tax administration for imported and exported goods.
Article 18. Customs declaration
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8. Deadline for submitting the customs declaration
a) The customs declaration of exports or imports shall be submitted after goods have been gathered at the location informed by the declarant and at least 04 hours before the departure of the means of transport. With regard to exports sent by express mail, the declaration must be submitted at least 02 hours before the departure of the means of transport;
b) With regard to imports, the customs declaration must be submitted before goods arrive at the checkpoint or within 30 days from the day on which goods arrive at the checkpoint.
If the means of transport follow electronic customs procedures, the date of arrival of goods at the checkpoint is the date of arrival of the means of transport at the checkpoint as informed by the shipping company on the e-customs system.
In case the means of transport follow manual customs procedures for entry, the date of arrival of goods at the checkpoint is the day on which the customs authority appends the seal on the declaration of imports at the port of discharge which is enclosed with documents about the means of transport (by sea, by air, or by rail) or the date written on the declaration of means of transport crossing the checkpoint or the logbook of means of transport (by river or by road)
Thus, the time limit for submitting customs declarations for exported goods is at least 04 hours before the means of transport exit; for exported goods sent by courier service, at least 02 hours before the means of transport leaves the country.
For imported goods, it is done before the date the goods arrive at the border gate or within 30 days from the date the goods arrive at the border gate, except for some special cases.
Vietnam: In what cases is the customs declaration canceled at the request of the customs declarant? What are the regulations on the procedure for canceling the required customs declaration in Vietnam?
Under what circumstances is the customs declaration canceled at the request of the customs declarant in Vietnam?
Cases of cancellation of customs declarations specified at Point d Clause 1 Article 22 of Circular 38/2015/TT-BTC (amended by Clause 11 Article 1 of Circular 39/2018/TT-BTC) stipulating the customs declaration is not valid for completing customs procedures in the following cases:
Cancellation of customs declaration:
+ The imports do not arrive at the checkpoint of import within 15 days from the day on which the import declaration is registered;
+ The exports are exempt from document inspection and physical inspection but have not entered the CCA at the checkpoint of export within 15 days from the day on which the export declaration is registered;
+ The exports have to undergo document inspection but the declarant has not submitted the customs dossier, or customs procedures have been completed but the goods have are not taken into the CCA at the checkpoint of export within 15 days from the day on which the export declaration is registered;
+ The exports have to undergo physical inspection but the declarant fails submit documents and present goods to the customs authority for inspection within 15 days from the day on which the export declaration is registered;
+ The customs declaration has been registered and the goods are subject to licensing by a competent authority but such a license is not available when the declaration is registered.
What is the procedure for canceling a customs declaration at the request of a customs declarant in Vietnam?
The provisions of Clause 2 Article 22 of Circular 38/2015/TT-BTC (amended by Clause 11 Article 1 of Circular 39/2018/TT-BTC) stipulate as follows:
- Responsibilities of the declarant:
+ In the cases mentioned in Point b and Point d Clause 1 of this Article, the declarant shall complete form No. 06 in Appendix II hereof and send it through the e-customs system to the Sub-department of Customs where the declaration is registered.
In case of cancellation of a physical declaration, the declarant shall complete and submit 02 original copies of form No. 04/HTK/GSQL in Appendix V hereof to the Sub-department of Customs where the declaration is registered;
+ In the cases mentioned in Points d.1, d.2, d.3 Clause 1 of this Article, the declarant shall enclose the form with documents proving that the goods are not exported in reality.
In case of cancellation of an export declaration on which goods have been taken into the CCA but are not exported in reality, the declarant shall specify in the cancellation form that taxes on the goods have not been refunded or deducted by any domestic tax authority or customs authority and take responsibility for such content. If the customs authority or tax authority finds tax has been refunded or deducted, the declarant shall be dealt with as prescribed by law;
- Responsibilities of the customs authority:
+ In the cases mentioned in Point a Clause 1 of this Article: Within 01 working day from the day on which the customs declaration is invalidated as prescribed in Point a or Point d Clause 1 of this Article, the Sub-department of Customs where the declaration is registered shall verify information on the e-customs system, cancel the customs declaration and inform the declarant of such cancellation through the e-customs system;
+ In the cases mentioned in Point c Clause 1 of this Article: Within 01 working day from the day on which the goods are re-exported or the confirmation of goods destruction is received, the Sub-department of Customs where the declaration is registered shall cancel the declaration;
+ In the cases mentioned in Point b or Point d Clause 1 of this Article:
++ Within 08 working hours from the receipt of the request for cancellation from the declarant, the customs official shall verify the reasons, conditions and information about the declaration on the e-customs system, request the Director of the Sub-department of Customs to consider approving the cancellation and inform the declarant through the e-customs system, settle taxes (if any) in accordance with Article 131 of this Circular and update on the risk management system, according to which the enterprise’s conformity with law will be assessed.
In the cases where the Sub-department of Customs where the declaration is registered receives information in writing about violations of law relevant to the shipment from other competent authorities, the export declaration that has been granted customs clearance or conditional customs clearance may only be cancelled after necessary actions have been taken and the shipment does not violate the law or the violations have been dealt with as prescribed by law;
++ If the cancellation of the declaration of temporarily imported/export goods affects information for management of quantity of goods temporarily imported/export on the e-customs system, the customs authority must update goods quantity on the e-customs system after the declaration is cancelled;
++ The declarant shall inform the Department of Taxation of the province where the enterprise applies for business registration if the exports have domestic origins (form No. 01/TB-XNKTC/GSQL in Appendix V hereof) or the Sub-department of Customs where the import declaration is registered if the exports have foreign origins (if the export declaration and import declaration are registered at different Sub-departments of Customs). Taxes on goods on the cancelled export declaration shall not be paid, refunded or deducted.
+ For physical declarations, in addition to the steps mentioned in Points b.1, b.2 and b.3 of this Clause, the customs official shall cross out the cancelled declaration, append signature and seal on it and archive it. Cancelled declarations shall be sorted by their issuance numbers.
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