In 2021, in which cases, will a customs declaration be canceled in Vietnam?

In 2021, in which cases, will a customs declaration be canceled in Vietnam? This is a question the LAWNET has received quite a lot from customers and members in the past few days. LAWNET would like to address this problem in the article below.

In 2021, in which cases, will a customs declaration be canceled in Vietnam? (Illustration)

According to current customs legislation, cases in which a customs declaration is cancelled in Vietnam are as follows:

(1) The customs declaration is not valid for completing customs procedures in the following cases in Vietnam:

- The imports do not arrive at the checkpoint of import within 15 days from the day on which the import declaration is registered;

- The exports are exempt from document inspection and physical inspection but have not entered the CCA at the checkpoint of export within 15 days from the day on which the export declaration is registered;

- The exports have to undergo document inspection but the declarant has not submitted the customs dossier, or customs procedures have been completed but the goods have are not taken into the CCA at the checkpoint of export within 15 days from the day on which the export declaration is registered;

- The exports have to undergo physical inspection but the declarant fails submit documents and present goods to the customs authority for inspection within 15 days from the day on which the export declaration is registered;

- The customs declaration has been registered and the goods are subject to licensing by a competent authority but such a license is not available when the declaration is registered.

(2) The customs declaration has been registered, customs clearance is not granted because of an error of the e-customs system and the physical declaration has been granted customs clearance or conditional customs clearance or the goods have been put into storage;

(3) The customs declaration has been registered but the goods fail to meet certain requirements and have to be re-exported or destroyed;

(4) Cases in which cancellation of a customs declaration is requested by the declarant:

- The export procedures have been completed and goods have been taken into the CCA but the declarant wishes to take the goods back to the domestic market for repair or recycling;

- The declaration of in-country export has been granted customs clearance or conditional customs clearance but the exporter or importers cancels the transaction;

- Cases other than those mentioned in Points a.2, a.3, a.4, d.1 and d.2 of this Clause in which the export declaration has been granted customs clearance or conditional customs clearance but goods are not exported in reality;

- The declarant provides in correct information on the declaration according to Section 3 of Appendix II hereof, unless the import declaration has been granted customs clearance or conditional customs clearance and goods have been released from the CCA; the export declaration has been granted customs clearance or conditional customs clearance and the goods have been exported in reality.

>>> Download: Application form for cancellation of customs declaration_Form 04/HTK/GSQL

Legal basis:

- Vietnam's Circular 38/2015/TT-BTC

- Vietnam's Circular 39/2018/TT-BTC.
 

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE

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