Word File of Circular 38/2015 and Circular 39/2018 in English

 English Word file of Circular 38/2015 and Circular 39/2018

The shared English documents include:

- Circular 38/2015/TT-BTC stipulating customs procedures; customs inspection and supervision; export tax, import tax and tax administration for exported and imported goods.

- Circular 39/2018/TT-BTC amending and supplementing a number of articles of Circular 38/2015/TT-BTC

Note 03 cases of customs additional declaration not subject to administrative penalties:

1. The additional declaration of the customs declaration form is carried out in accordance with Article 20 of Circular 38/2015/TT-BTC as amended and supplemented by Clause 9, Article 1 of Circular 39/2018/TT-BTC.

9. Article 20 is amended and supplemented as follows:

“Article 20. Additional declaration of customs documentation for exported and imported goods

1. Cases of additional declaration

Except for the information items on the customs declaration form that are not allowed to be additionally declared as stipulated in Section 3, Appendix II issued together with this Circular, the customs declarant is allowed to additionally declare the information items on the customs declaration form in the following cases:

a) Additional declaration during customs clearance:

a.1) The customs declarant, taxpayer is allowed to additionally declare the customs documentation before the customs authority notifies the customs declarant of the results of the customs declaration channel classification;

a.2) The customs declarant, taxpayer detects errors in the customs declaration after the customs authority has notified the results of the customs declaration channel classification but before customs clearance is permitted to additionally declare the customs documentation and is subject to legal processing;

a.3) The customs declarant, taxpayer makes additional declarations to the customs documentation as required by the customs authority when the customs authority detects errors or discrepancies between the actual goods, the customs documentation, and the declared information during the inspection of documents or the actual goods, and is subject to legal processing.

b) Additional declaration after goods have been cleared:

Except for the additional declaration content related to export and import licenses; specialized inspection on the quality, healthcare, culture, quarantine of animals, animal products, plants, food safety, the customs declarant makes additional declarations after clearance in the following cases:

b.1) The customs declarant, taxpayer identifies errors in the customs declaration and is allowed to additionally declare the customs documentation within 60 days from the date of clearance, but before the customs authority decides to inspect post-clearance or audit;

b.2) Past 60 days from the date of clearance and before the customs authority decides to inspect post-clearance or audit, the customs declarant, taxpayer discovers errors in the customs declaration and makes additional declarations and is subject to legal processing…”

2. The additional declaration of customs documentation is not subject to administrative penalties according to Article 5 of Decree 127/2013/ND-CP as amended and supplemented by Decree 45/2016/ND-CP.

2. Amend and supplement Article 5 as follows:

“Article 5. Cases not subject to administrative penalties in the field of customs

3. Cases allowed to additionally declare customs documentation within the time limit prescribed by law.

4. Organizations or individuals committing violations stipulated in Articles 8 and 13 of this Decree, but the differential tax amount does not exceed VND 500,000 for violations committed by individuals or VND 2,000,000 for violations committed by organizations.

6. Correctly declaring the real names of exported, imported goods, but making the first-time mistakes in code, tax rate, tax amount.

7. Violating regulations on customs declaration for cash foreign currency, Vietnamese cash, gold of exiting and entering individuals where the violating goods are valued at less than VND 5,000,000”.

3. The content of the additional declaration does not fall into the cases of incorrect declaration as stipulated in Articles 7, 8, and 13 of Decree 127/2013/ND-CP as amended and supplemented by Decree 45/2016/ND-CP.

Duy Thinh

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