Customs Procedures 2019 (Part 7): Detailed Guidance on Supplementary Declaration of Export and Import Goods Customs Records

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According to the provisions in Clause 2, Article 20 of Circular 38/2015/TT-BTC, as amended and supplemented by Clause 9, Article 1 of Circular 39/2018/TT-BTC, except for the cases of additional declaration stipulated in Clauses 3, 4, and 5 of Article 20 of Circular 38, the procedure for additional declaration of customs dossiers for export and import goods is as follows:

1. For customs declarants:

Customs declarants must make additional declarations of the information indicators of the electronic customs declaration according to Form No. 01 or Form No. 02 or Form No. 04 or Form No. 05 Annex II issued together with Circular 38 and submit the related documents to the additional declaration through the system.

In case of additional declaration on paper customs declarations, customs declarants submit 02 originals of the request for additional declaration and 01 photocopy of the related documents.

This additional declaration must be made within 05 working days from the date of receipt of the request from the customs authority for additional declaration as stipulated at Point a.3, Clause 1, Article 20 of Circular 38, as amended and supplemented by Clause 9, Article 1 of Circular 39.

In case goods are not yet cleared, if there is a change in loading port, export checkpoint, or means of transport, the customs declarant carries out additional declaration according to the instructions in Article 20 of Circular 38, as amended and supplemented by Clause 9, Article 1 of Circular 39. If changing the loading port, export checkpoint, or means of transport changes the mode of transport, the customs declaration must be canceled as stipulated in Article 22 of Circular 38, as amended and supplemented by Clause 11, Article 1 of Circular 39.

In case export goods have been cleared and brought into the customs supervision area at the checkpoint, if the customs declarant requests to change the export checkpoint; loading port while also changing the name of the transport means, the customs declarant must submit a document permitting the change of the export checkpoint from the competent authority or a notification of the change of the loading port to the customs authority at the loading port and new export checkpoint for system update.

The customs officer supervising at the loading port and export checkpoint certifies the document changing the loading port and export checkpoint and supervises the transportation of goods to the new loading port or export checkpoint for loading onto the transport vehicle for export as prescribed in Clause 4, Article 52b of Circular 38, supplemented by Clause 32, Article 1 of Circular 39.

Within 05 working days from the date of submitting the notification to the customs authority, the customs declarant must make additional declaration of the customs declaration information as specified.

In case the carrier's owner changes the name of the transport vehicle without changing the loading port or export checkpoint, before loading the goods onto the export vehicle, a written notification must be sent to the customs authority, detailing the exported goods declarations that will be renamed to the corresponding export transport means.

In case the carrier's owner changes the loading port or export checkpoint, customs procedures must be followed as stipulated in Clause 4, Article 52b of Circular 38, supplemented by Clause 32, Article 1 of Circular 39 to transport goods to the new loading port.

If export goods have been cleared but have not been brought into the customs supervision area at the checkpoint, if changing the loading port or export checkpoint, the customs declarant submits a notification of the change of the loading port or export checkpoint to the Customs Sub-department where the declaration is registered or the Customs Sub-department at the checkpoint where the goods are declared to be transported to, to implement the monitoring location change on the system.

Within 05 working days from the date of submitting the notification to the customs authority, the customs declarant must make an additional declaration of the information of the declaration as specified.

When bringing goods through the supervision area, if the container number is incorrect compared to the declaration on the customs declaration, the customs declarant presents the import goods receipt documents to the customs officer supervising at the import checkpoint, or submits Container number summary sheet attached with the carrier's document on changing the container number to the customs officer supervising at the checkpoint. The customs officer will check and update the correct container number into the system to carry out subsequent procedures.

The customs declarant is responsible for making an additional declaration at the Customs Sub-department where the declaration is registered according to this clause within 05 working days from the date the goods pass through the customs supervision area.

If the mode of transport for export or import goods is bulk or loose cargo (except for air transport) and the goods have cleared the customs supervision area, if the quantity or weight differs from the declaration in the customs declaration, the customs declarant presents a Weighing ticket from the warehouse, yard, port business enterprise or Goods receipt report signed by the seller's representative or On-site inspection record on the quantity, weight for the customs officer supervising.

The supervising customs officer checks and certifies the Weighing ticket from the port or Goods receipt report signed by the seller's representative or On-site inspection record on the quantity, weight to handle as follows:

- For goods that require a permit: the supervising customs officer only certifies the goods that pass through the supervision area on the system in the exact quantity, weight on the permit, including the quantity, weight within the tolerance specified on the permit if the permit specifies such tolerance.

- For goods not requiring a permit and export/import goods sold in whole batches, whole ships, and agreed upon tolerance on quantity and grade of goods (same type of goods but different sizes leading to different values): based on 01 copy of the Sales contract showing the agreement on accepting deviations in quantity, type and the method of settling the payment according to the actual and payment form submitted by the customs declarant, the supervising customs officer certifies the actual quantity of the entire shipment through the supervision area on the system.

The customs declarant is responsible for making an additional declaration at the Customs Sub-department where the declaration is registered as prescribed in Clause 3, Article 20 of Circular 38, as amended and supplemented by Clause 9, Article 1 of Circular 39 within 05 working days from the date the entire goods pass through the customs supervision area.

- If the actual exported/imported quantity differs from the declaration in the customs declaration, the results of specialized inspection (except for cases specified at Point a.6.2 Clause 2, Article 20 of Circular 38, as amended and supplemented by Clause 9, Article 1 of Circular 39), the customs declarant is responsible for making an additional declaration at the Customs Sub-department where the declaration is registered as specified at Point a, Clause 2, Article 20 of Circular 38, as amended and supplemented by Clause 9, Article 1 of Circular 39; if no additional declaration is made, the surplus goods compared to the customs declaration cannot pass through the supervision area.

2. For the customs authority:

* For additional declarations during customs clearance:

- Receive additional declaration dossiers on the System.

- Within 02 working hours from the time of receiving a complete additional declaration dossier, the customs officer completes the verification of the additional declaration dossier, the actual inspection time of goods (if any) according to Clause 2, Article 23 Customs Law and informs the verification results through the system. If the content of the additional declaration is rejected, the reason for refusal must be clearly stated.

- Handle violations according to regulations (if any).

* For additional declarations after goods have been cleared:

- Receive additional declaration dossiers on the System.

- Handle the verification results and respond to the customs declarant within the following times:

- Within 02 working hours from the time of receiving a complete additional declaration dossier, the customs officer completes the verification of the additional declaration dossier, the actual inspection of goods (if any), and informs the verification results through the system;- If the additional declaration content is not accepted, the customs officer notifies the customs declarant of the reason for refusal through the system.

- Handle violations according to regulations (if any).

Note: When making paper customs declarations, during the aforementioned tasks, the customs officer must clearly specify the date and time of receiving the additional declaration dossier, check the completeness and suitability of the additional declaration dossier, inform the verification results on the request for additional declaration, and return 01 copy of the request for additional declaration with customs authority confirmation to the customs declarant.

Nguyen Trinh

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