Vietnam: Cases of additional customs declaration where administrative handling shall be exempted

9. Article 20 is amended as follows:

 “Article 20. Additional declaration

Additional declaration means declaration of revisions to a customs declaration and submission of documents relevant to such revisions.

1. Cases of additional declaration:

Except for in that cannot be changed according to Section 3 of Appendix II hereof, the declarant may make an additional declaration in the following cases:

a) Additional declaration before customs clearance:

a.1) The declarant or taxpayer may make an additional declaration before the customs authority informs the declarant of the classification result;

a.2) The declarant or taxpayer that finds errors in the customs declaration after the customs authority informs the classification result but before customs clearance is granted may make an additional declaration and incur penalties as prescribed by law;

a.3) If the declarant or taxpayer that makes an additional declaration as requested by the customs authority after the customs authority finds errors or inconsistency between the goods or customs dossier and information provided during document inspection of physical inspection of goods will incur penalties as prescribed by law.

b) Additional declaration after customs clearance:

Except additional declaration relevant to the export license or import license, specialized inspection in terms of goods quality, health, culture, quarantine of animals, animal products or plants or food quality, the declarant shall make an additional declaration after customs clearance in the following cases:

b.1) The declarant or taxpayer that finds errors in the customs declaration before the customs authority issues a decision on post-clearance inspection may makes an additional declaration within 60 days from the date of customs clearance;

b.2) The declarant of taxpayer that finds errors in the customs declaration after 60 days from the date of customs clearance and before the customs authority issues a decision on post-clearance inspection shall make additional declaration and incur penalties prescribed by law…”

2. Article 5 is amended as follows:

“Article 5. Cases in which penalties against customs offenses are not imposed

3. Cases in which adjustments to the declaration are permissible within a certain time limit as prescribed by law.

4. Any of the violations specified in Article 8 or Article 13 of this Decree is committed but the tax difference does not exceed 500,000 VND if the violation is committed by an individual, or 2,000,000 VND if the violation is committed by an organization.

6. The names of exported or imported goods are correct but their codes or tax rates or tax payable are incorrect for the first time.

7. Violations against regulations on customs declaration of cash in foreign currencies, cash in Vietnamese currency, or gold taken along when leaving or entering Vietnam, the value of which does not exceed VND 5,000,000.”