Hanoi-Vietnam: Clarification on amendments to customs declarations under Circular 39

Duy Thinh

10:29, 11/07/2024

Recently, the General Department of Vietnam Customs issued Official Dispatch 3899/TCHQ-GSQL regarding the resolution of obstacles in Decree 59/2018/ND-CP and Circular 39/2018/TT-BTC. Notably, there is guidance on penalties related to the supplementary declaration to customs dossiers.

Some issues related to the amendment and supplementation of customs declarations were addressed by the General Department of Vietnam Customs in Official Dispatch 3899/TCHQ-GSQL as follows:

No.	Issue	Guidance
1	According to the provisions at sub-item a.2 point a clause 1 Article 20, if the customs declarant makes a supplementary declaration after the customs authority has notified the inspection results but the customs authority has not yet checked the documents (for yellow and red channels), the violation is still penalized. However, currently, Decree 59/2018/ND-CP and Circular 39/2018/TT-BTC have identified the violation content, whereas Decree 127/2013/ND-CP has not stipulated the act and level of punishment; hence, the customs authority does not have a basis for imposition of the penalty.	The handling of administrative violations shall follow the provisions of Decree 127/2013/ND-CP and Decree 45/2016/ND-CP. In cases where the above-mentioned Decrees do not have specific provisions on violations and sanctions, there are no grounds to issue a Decision on administrative sanctions.
2	According to the provisions at point a4 Clause 2 Article 20, Circular 39/2018/TT-BTC: if an enterprise changes the name of the transportation vehicle without changing the loading port, or export checkpoint, do they have to follow the guidance in this Article?	In this case, the border-gate customs office supervises the loading of goods onto the vehicle and guides the customs declarant to make a supplementary declaration of the name of the export vehicle according to regulations.
3	According to the provisions at Clause 9 Article 1 Circular 39, the customs declarant must make a supplementary declaration of the actual quantity of imported/exported goods within 05 working days from the date the goods pass through the customs supervision area. Since the declaration has been cleared, the customs official cannot notify through the system but must call or make a written request for the customs declarant to make a supplementary declaration according to the actual quantity. The supplementary declaration is made on the AMA declaration. According to the provisions at Point 3.b.2, Clause 9 Article 1 Circular 39/2018/TT-BTC, “Within 02 working hours from the time of receiving the complete supplementary declaration dossier, the customs official completes the handling and notifies the results through the System. If the supplementary declaration is not accepted, the reasons for rejection must be clearly stated.” However, due to the software not being integrated, the customs declarant still needs to amend via the AMA Declaration and transmit the amendment request contents through the Online Public Service, and the customs official shall receive and respond through the Online Public Service. Therefore, the reception and amendment of a green channel declaration for bulk goods with particular characteristics take a lot of time. This causes difficulties for both enterprises and customs officials handling the acceptance and supplementation of the declaration.	The customs declarant is responsible for making a supplementary declaration of the actual import/export quantity within 05 working days from the date the goods pass through the customs supervision area. If the customs declarant fails to make the supplementary declaration within this time, the customs authority will impose taxes. If the customs declarant makes a supplementary declaration using the Post-Clearance Supplementary Declaration (via AMA/AMC), the assigned customs official will check the dossier and propose handling measures according to regulations, and after approval by the Head of the Department, the official will use CAM operations to notify the handling results to the customs declarant. It is recommended that units guide the customs declarant that if they have made supplementary customs declarations on the electronic customs data processing system, they do not need to do so on the Online Public Service Portal.
4	At Point a.1 Clause 2 Article 20, as amended and supplemented at Clause 9 Article 1 Circular 39/2018/TT-BTC, it is stipulated to make a supplementary declaration using Form 05 Appendix II Circular 39/2018/TT-BTC: Post-Clearance Supplementary Declaration. During the process of handling post-clearance amended declarations, there is no screen for query, assignment of handling post-clearance amended declaration (AMA) on the Viet Nam Automated Cargo Clearance System, and no function to attach data files proving the supplementary declaration through the system.	The General Department of Vietnam Customs acknowledges the issue and will build and upgrade the system shortly.

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