Form 04 for Cancellation of Declaration According to Circular 39: When to Cancel Customs Declaration?

Form 04 for Declaration Cancellation under Circular 39?

Circular 39/2018/TT-BTC provides for Form 04 for customs declaration cancellation.

See details and download the declaration form here.

Form 04 for declaration cancellation under Circular 39? When should a customs declaration be cancelled? (Image from the Internet)

When should a customs declaration be cancelled?

According to Article 22 of Circular 38/2015/TT-BTC, as amended by Clause 11, Article 1 of Circular 39/2018/TT-BTC, a customs declaration will be cancelled under one of the following cases:

Case 1: The customs declaration is invalid for customs procedures in the following circumstances:

- The 15-day period from the customs declaration registration date has expired without the arrival of goods at the import checkpoint;

- The 15-day period from the customs declaration registration date has expired, goods are exempt from document inspection and actual inspection but have not been brought into the customs supervision area at the export checkpoint;

- The 15-day period from the customs declaration registration date has expired, goods require document inspection but the customs declarant has not submitted the customs documents or has completed the customs procedures but goods have not been brought into the customs supervision area at the export checkpoint;

- The 15-day period from the customs declaration registration date has expired, goods require actual inspection but the customs declarant has not submitted the documents and presented the goods for customs inspection;

- The customs declaration has been registered; goods are subject to permits from specialized management authorities but no permit is available at the time of the registration.

Case 2: The customs declaration has been registered but not cleared due to an issue with the electronic customs data processing system, and a paper customs declaration has been cleared or the goods have been released or preserved;

Case 3: The customs declaration has been registered but the goods do not meet the regulations on management and specialized inspection. After handling the violation with an additional penalty of forced re-exportation or destruction;

Case 4: Cancellation of the customs declaration at the request of the customs declarant:

- The export customs declaration has completed customs procedures, goods have been brought into the customs supervision area but the customs declarant requests to bring it back to the domestic area for repair or recycling;

- On-spot export customs declaration has been cleared or goods have been released but the exporter or importer cancels the export or import transaction;

- The export customs declaration has been cleared or goods have been released, but in fact, the goods are not exported and do not fall under the following cases:

+ The 15-day period from the customs declaration registration date has expired, goods are exempt from document inspection and actual inspection but have not been brought into the customs supervision area at the export checkpoint;

+ The 15-day period from the customs declaration registration date has expired, goods require document inspection but the customs declarant has not submitted the customs documents or has completed the customs procedures but goods have not been brought into the customs supervision area at the export checkpoint;

+ The 15-day period from the customs declaration registration date has expired, goods require actual inspection but the customs declarant has not submitted the documents and presented the goods for customs inspection;

+ The export customs declaration has completed customs procedures, goods have been brought into the customs supervision area but the customs declarant requests to bring it back to the domestic area for repair or recycling;

+ On-spot export customs declaration has been cleared or goods have been released but the exporter or importer cancels the export or import transaction;

- The customs declaration contains incorrect information, except for cases where the import declaration has been cleared or goods have been released and the goods have passed the customs supervision area; or the export declaration has been cleared or goods have been released and the goods have actually been exported.

What documents are included in the customs dossier?

According to Clause 1, Article 24 of the Customs Law 2014, the customs dossier includes the following documents:

- Customs declaration or documents replacing the customs declaration.

- Related documents (which can be paper documents or electronic documents) including:

+ Contract of goods sale,

+ Commercial invoice,

+ Transport documents,

+ Certificate of origin of goods,

+ Export, import permits,

+ Written notice of inspection results or exemption from specialized inspection,

+ Other documents related to the goods as prescribed by relevant laws.

The aforementioned documents will be regulated by the Minister of Finance regarding usage, submission cases, as well as forms (if any).

Sincerely!