Vietnam: Will goods sent by mistake related to import licenses and specialized inspections be declared additionally?
- Is sending the wrong goods related to import licenses and specialized inspections, is it possible to declare supplements or not in Vietnam?
- What is expected to be handled in case the enterprise refuses to receive the wrongly sent goods related to import licenses and specialized inspections in Vietnam?
- Is it expected to be handled in case the enterprise agrees to receive the wrongly sent goods related to import licenses and specialized inspections in Vietnam?
Is sending the wrong goods related to import licenses and specialized inspections, is it possible to declare supplements or not in Vietnam?
According to the guidance in Official Dispatch 3945/TCHQ-GSQL in 2022 on the issue of declaration of amendments and supplements after customs clearance for mistakenly sent goods, the General Department of Customs has mentioned this content as follows:
According to the provisions of Clause 4, Article 29 of the 2014 Customs Law, there are the following provisions:
Article 29. Customs declaration
…
4. If a customs declarant found that the declaration contains errors, he/she may make an additional declaration in the following cases:
a/ For goods undergone customs formalities: Before the customs authority notifies the direct examination of the customs document;
b/ For goods granted clearance: Within 60 days from the date of customs clearance and before the day on which customs authority decides to conduct post-customs clearance inspection, unless additional declaration are related to the import or export permit; specialized inspection in terms of quality, health, culture, animal quarantine, plant quarantine and food safety.
If customs declarants detect errors in their customs declarations when the time limit prescribed at Points a and b of this Clause has expired, they shall make additional declaration and their errors shall be handled in accordance with the laws on taxes and handling of administrative violations.
Accordingly, in case the declaration has been cleared, the enterprise may not make additional declarations for contents related to licenses and imports; specialized inspection of the quality of goods, health, culture, quarantine of animals, animal products, plants, food safety.
Therefore, in case of sending the wrong goods related to the import license; specialized inspection does not fall into the case of additional declaration as prescribed in Clause 4, Article 29 of the 2014 Customs Law.
Vietnam: Will goods sent by mistake related to import licenses and specialized inspections be declared additionally?
What is expected to be handled in case the enterprise refuses to receive the wrongly sent goods related to import licenses and specialized inspections in Vietnam?
Based on the contents of the Draft issued together with Official DIspatch 3945/TCHQ-GSQL in 2022, the General Department of Customs plans to guide the unit to handle the case of enterprises refusing to receive the wrong part of goods related to import licenses; specialized inspections are as follows:
- Case 1: The enterprise refuses to receive the wrong part of the goods, the goods have a license, the results of specialized inspection are eligible for import:
+ Then guide enterprises to contact the Customs Branch where the declaration is registered to present documents/documents related to the mistaken submission and licenses and specialized inspection results to be considered for processing.
+ Based on the declaration information, dossiers submitted/presented by the enterprise and the actual goods, the Customs Branch where the declaration is registered shall check and compare the information on the import authorization document of the specialized inspection agency with the actual imported goods and other documents in the customs dossier submitted/exported by the customs declarant. submit;
+ In case the information is suitable, the violation shall be handled according to the provisions of Article 8 of Decree 128/2020/ND-CP, and at the same time record the results in the customs electronic data processing system and guide enterprises to open export declarations for the wrongly sent goods to carry out re-export procedures as prescribed in Clauses 1 to 3, Article 48. Decree 08/2015/ND-CP.
- Case 2: The enterprise refuses to receive the wrong part of the goods, the goods do not have a license, do not have specialized inspection results or specialized inspection results are not eligible for import:
+ In case the enterprise does not have a license, the results of specialized inspection are eligible for import and refuses to receive goods, guide the enterprise to contact the Customs Department where the declaration is registered to present documents/documents related to the mistaken submission.
+ In case of violation, the Customs Branch where the declaration is registered shall handle the violation as prescribed in Article 18 of Decree 128/2020/ND-CP and apply remedies for forced removal from the territory of the Socialist Republic of Vietnam or forced re-export of administrative violations within 30 days from the date of receipt of the decision. penalize violations.
+ Re-export procedures shall comply with the provisions of Clause 4 Article 48 of Decree 08/2015/ND-CP (amended and supplemented in Clause 21 Article 1 of Decree 59/2018/ND-CP).
Is it expected to be handled in case the enterprise agrees to receive the wrongly sent goods related to import licenses and specialized inspections in Vietnam?
Based on the contents of the Draft issued together with Official Dispatch 3945/TCHQ-GSQL in 2022, the General Department of Customs plans to guide the unit to handle the case where the enterprise agrees to receive the wrong part of the goods related to the import license; specialized inspections are as follows:
- Case 1: The enterprise agrees to receive the wrong part of the goods, the goods have a license, the results of specialized inspection are eligible for import:
+ In case the enterprise already has a license, the results of specialized inspection are eligible for import if the enterprise wants to receive goods sent by mistake, guide the enterprise to contact the Customs Department where the declaration is registered to present documents/documents related to the mistaken sending and license, specialized test results to be considered for processing.
+ Based on the declaration information, dossiers submitted/presented by the enterprise and the actual goods, the Customs Branch where the declaration is registered shall check and compare the information on the import authorization document of the specialized inspection agency with the actual imported goods and other documents in the customs dossier submitted / exported by the customs declarant. submit;
+ In case the information is suitable, the violation shall be handled according to the provisions of Article 8 of Decree 128/2020/ND-CP, and at the same time record the results in the customs electronic data processing system to further handle import procedures as prescribed for enterprises.
- Case 2: The enterprise agrees to receive the wrong part of the goods, goods without licenses, specialized inspection results and after being sanctioned for administrative violations, is allowed to be imported by a competent agency within 30 days from the date of receipt of the sanction decision:
+ In case the enterprise does not have a license, the results of specialized inspection are eligible for import, after the Customs Branch where the declaration is registered, handle violations as prescribed in Article 18 of Decree 128/2020/ND-CP
+ Within 30 days from the date of receipt of the sanction decision, if the specialized inspection agency allows the import of goods:
If an enterprise wishes to receive goods, the Customs Branch where the declaration is registered is based on the Decision on sanctioning administrative violations and the import authorization document of the specialized inspection agency to check and compare the information on the import authorization document of the specialized inspection agency with the actual imported goods and other documents in the dossier. customs documents submitted/presented by the customs declarant;
- In case the information is suitable, customs officials shall record the results in the customs electronic data processing system to complete import procedures as prescribed for enterprises.
LawNet
