When is customs declaration canceled in Vietnam? What is deadline for submitting the customs declaration in Vietnam?

When is customs declaration canceled in Vietnam?

When is the customs declaration canceled? Hello! I have a question in the customs field, hope you guys can help me. Please let me know: When is the customs declaration canceled? Looking forward to hearing from you guys!

Reply:

According to the current regulations in Circular 38/2015/TT-BTC, the cases of declaration cancellation are regulated including:

1. Cases in which a customs declaration is cancelled:

a) The customs declaration is not valid for completing customs procedures in the following cases:

a.1) The imports do not arrive at the checkpoint of import within 15 days from the day on which the import declaration is registered;

a.2) 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;

a.3) 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;

a.4) 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;

a.5) 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.

b) The customs declaration has been registered, customs clearance is not granted because of an error of the e-customs system and the physical declaration has been granted customs clearance or conditional customs clearance or the goods have been put into storage;

c) The customs declaration has been registered but the goods fail to meet certain requirements and have to be re-exported or destroyed;

d) Cases in which cancellation of a customs declaration is requested by the declarant:

d.1) The export procedures have been completed and goods have been taken into the CCA but the declarant wishes to take the goods back to the domestic market for repair or recycling;

d.2) The declaration of in-country export has been granted customs clearance or conditional customs clearance but the exporter or importers cancels the transaction;

d.3) Cases other than those mentioned in Points a.2, a.3, a.4, d.1 and d.2 of this Clause in which the export declaration has been granted customs clearance or conditional customs clearance but goods are not exported in reality;

d.4) The declarant provides in correct information on the declaration according to Section 3 of Appendix II hereof, unless the import declaration has been granted customs clearance or conditional customs clearance and goods have been released from the CCA; the export declaration has been granted customs clearance or conditional customs clearance and the goods have been exported in reality.

The cases of cancellation of customs declarations are specified in Clause 1, Article 22 of Circular 38/2015/TT-BTC as amended by Clause 11 Article 1 of Circular 39/2018/TT-BTC regulating customs procedures; customs inspection and supervision; export tax, import tax and tax administration for imported and exported goods in Vietnam.

What is deadline for submitting the customs declaration in Vietnam?

What is deadline for submitting the customs declaration in Vietnam? Hello! I have a question in the customs field, hope you guys can help me. Could you please tell me: What is deadline for submitting the customs declaration in Vietnam? Looking forward to hearing from you guys!

Reply:

According to current regulations in Circular 38/2015/TT-BTC, the deadline for submitting customs declarations is as follows:

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)

Thedeadline for submitting the customs declaration in Vietnam is specified in Clause 8, Article 18 of Circular 38/2015/TT-BTC on customs procedures; customs inspection and supervision; export tax, import tax and tax administration for imported and exported goods.

What are regulations on location of customs declaration registration in Vietnam? 

What is location of customs declaration registration? Hello! I have a question in the customs field, hope you guys can help me. Could you please tell me: What are regulations on location of customs declaration registration in Vietnam?  Looking forward to hearing from you guys!

Reply:

According to current regulations in Circular 38/2015/TT-BTC, location of customs declaration registration is prescribed as follows:

1. Location of customs declaration registration

a) The customs declaration of exports shall be registered at the Sub-department of Customs in the same administrative division as the headquarter or manufacturing facility of the enterprise, or the Sub-department of Customs in the same administrative division with the place where exports are gathered, or the Sub-department of Customs of the checkpoint of export;

b) The declaration of imports shall be registered at the Sub-department of Customs at the checkpoint in charge of the goods storage place or port of destination written on the bill of lading, transport contract, or the Sub-department of Customs outside the checkpoint area in the same administrative division as the enterprise’s headquarter or the place to which goods is delivered;

c) Declarations of exports or imports for certain purposes shall be registered at corresponding locations specified in Decree No. 08/2015/ND-CP and this Circular.

The location of customs declaration registration in Vietnam is specified in Clause 1, Article 19 of Circular 38/2015/TT-BTC on customs procedures; customs inspection and supervision; export tax, import tax and tax administration for imported and exported goods.

Best Regards!