Vietnam: Cases of cancellation of the declaration of goods that are imported and exported through international express delivery service

1. Cancellation of the declaration at the request of the customs declarant:

- The declaration has been registered but the customs clearance has not been granted due to an error in the System;

- Multiple declarations are made for the same consignment of imported/exported goods (information on declaration is repeated);

- Goods on the declaration of exported goods have been brought into the customs controlled area (CCA) but are not actually exported;

- The declaration of imported goods has been registered but goods are not actually imported;

- Information not allowed to make additions as prescribed in Part B Appendix II of this Circular is incorrectly provided.

2. After 15 days from the day on which the declaration is registered, goods are exempted from physical inspection but imported goods have not been transported to the importing checkpoint or exported goods have not been brought into CCA at the exporting checkpoint;

3. After 15 working day from the day on which the declaration is registered, the customs declarant fails to present customs dossiers for goods subject to presenting the customs dossiers to the customs authority and imported goods have been transported to the importing checkpoint;

4. If the express delivery service provider has registered the customs declaration sheet but the customs authority discovered that goods are classified unconformably with regulations.

View more details at Circular No. 191/2015/TT-BTC of the Ministry of Finance of Vietnam, effective from January 01, 2016.

- Ngoc Duyen -

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