Customs Procedures 2019 (Part 3): Cases of Customs Declaration Cancellation and Cancellation Procedures

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I. Cases for Customs Declaration Cancellation

According to Article 22 of Circular 38/2015/TT-BTC and Clause 11 Article 1 of Circular 39/2018/TT-BTC, the cases for customs declaration cancellation include:

1. Customs declaration is invalid for customs procedures, specifically in the following situations:

- 15 days have passed from the date of registering the import customs declaration without goods arriving at the import border checkpoint;

- 15 days have passed from the date of registering the export customs declaration, goods exempt from document inspection and physical inspection but have not been moved to the customs supervision area at the export checkpoint;

- 15 days have passed from the date of registering the export customs declaration, goods subject to document inspection but the declarant has not submitted the customs documents or completed the customs procedures but the goods have not been moved into the customs supervision area at the export checkpoint;

- 15 days have passed from the date of registering the export customs declaration, goods requiring physical inspection but the declarant has not submitted the documents and presented the goods for inspection by the customs office;

- Registered customs declarations for goods requiring permits from specialized management agencies, but no permit is available at the time of declaration registration.

2. Registered customs declarations not yet cleared due to issues with the customs electronic data processing system, where paper customs declarations have been cleared or goods have been released or moved to storage.

3. Registered customs declarations with goods failing to meet regulations on management and specialized inspections, after handling violations with the additional penalty being forced re-export or destruction.

4. Cancellation of customs declaration upon the request of the declarant, specifically:

- Export customs declarations that have completed customs procedures and moved to the customs supervision area but the declarant requests to return the goods domestically for repair, reprocessing.

- On-spot export customs declarations that have been cleared or goods released but the exporter or importer cancels the export-import transaction.

- Besides the cases specified in Points a.2, a.3, a.4, d.1, and d.2 Clause 1 Article 22 of Circular 38 amended and supplemented by Clause 11 Article 1 of Circular 39, export customs declarations that have been cleared or goods released but in reality, no goods were exported.

- Customs declarations with incorrect information specified in section 3 Appendix II issued with Circular 39, except imports already cleared or released and have moved through the customs supervision area; or export declarations already cleared or goods released but the goods are actually exported.

II. Procedures for Customs Declaration Cancellation

1. Procedures for the declarant:

- For cases specified in Points b and d of Clause 1 Article 22 of Circular 38 amended and supplemented by Clause 11 Article 1 of Circular 39, the declarant shall provide information requesting the cancellation of the customs declaration according to Form No. 06 Appendix II issued with Circular 39 via the customs electronic data processing system to the Customs Sub-Department where the declaration was registered.

In the case of requesting cancellation of a paper customs declaration, the declarant submits 02 original copies of the request for cancellation according to Form No. 04/HTK/GSQL Appendix II issued with Circular 39 to the Customs Sub-Department where the declaration was registered.

Request form for customs declaration cancellation_Form No. 04/HTK/GSQL

- In cases of customs declaration cancellation under Points d.1, d.2, d.3 of Clause 1 Article 22 of Circular 38 amended and supplemented by Clause 11 Article 1 of Circular 39, the declarant shall submit documents proving the goods were actually not exported.

For cancellation of export customs declarations where goods have been moved to the customs supervision area but were not exported, the declarant must commit in the written request for declaration cancellation that no tax refund or deduction has been claimed for the goods with the domestic tax or customs authorities and shall be responsible for the declared content.

If the customs or tax authorities detect that the declarant has claimed tax refunds or deductions, it shall be handled according to the law.

2. Procedures for the customs office:

- For customs declaration cancellation as specified in Point a Clause 1 Article 22 of Circular 38 amended and supplemented by Clause 11 Article 1 of Circular 39: Within 01 working day from the date the customs declaration is invalid for customs procedures as specified in Points a, d Clause 1 Article 22, the Customs Sub-Department where the declaration was registered shall verify the information on the customs electronic data processing system, cancel the customs declaration, and notify the declarant through the system.

- For customs declaration cancellation as specified in Point c Clause 1 Article 22 of Circular 38 amended and supplemented by Clause 11 Article 1 of Circular 39: Within 01 working day from the date the goods are re-exported or upon receiving the confirmation of destruction, the Customs Sub-Department where the declaration was registered shall cancel the declaration.

- For customs declaration cancellation specified in Points b and d of Clause 1 Article 22 of Circular 38 amended and supplemented by Clause 11 Article 1 of Circular 39:

+ Within 08 working hours from receipt of the request for declaration cancellation from the declarant, the customs official shall verify the reasons, conditions, and information on the customs declaration on the system, propose for the Customs Sub-Department head’s approval, perform the cancellation, and notify the declarant through the system, handle paid taxes (if any) as per Article 131 of Circular 38 amended and supplemented by Clause 64 Article 1 of Circular 39 and update the risk management system to evaluate compliance criteria for the enterprise.

If the Customs Sub-Department where the declaration was registered has information about legal violations related to the shipment provided in writing by functional agencies, the exported goods declarations can only be canceled after completing professional measures and confirming non-violation or completing handling as per the law.

+ For the cancellation of customs declarations for temporarily imported goods for re-export or temporarily exported goods for re-import affecting management information on the quantity of temporary import or export goods on the system, the customs office shall update quantity information on the system after cancellation.

+ Notify the provincial or city Tax Department where the enterprise is registered for business in cases of domestic-origin exported goods according to Form No. 01/TB-XNKTC/GSQL Appendix V issued with Circular 39 or notify the Customs Sub-Department where the import declaration was registered for imported-origin exported goods (if the export and import declarations were registered at different Customs Sub-Departments) for monitoring, not handling tax refunds, deductions or not collecting taxes for goods under the canceled export declarations.

- For paper customs declarations, besides performing the corresponding contents in Points b.1, b.2, and b.3 Clause 2 Article 22 of Circular 38 amended and supplemented by Clause 11 Article 1 of Circular 39, the customs official shall cross out with a pen, sign, and stamp the canceled customs declaration; and file the canceled customs declaration in registration order.

- Nguyen Trinh -

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