CUSTOMS PROCEDURE - in case of goods release awaiting the results of assessment and classification of goods, how does the goods release procedure be performed?

In case of goods release awaiting the results of assessment and classification of goods, how does the goods release procedure be performed?

Reply:

1. Responsibilities of customs declarants

a) Declaring information requesting the release of goods on the customs declaration under the guidance of declaration in Appendix II of Circular 38/2015 / TT-BTC. In case of customs declaration on paper customs declaration form, write "Request for goods release" in the "Other notes" box on the customs declaration.

b) Pay taxes or guarantees for self-declared tax amounts and self-calculation of taxes.

c) Implement additional declarations in accordance with Article 20 of Circular 38/2015 / TT-BTC.

2. Responsibilities of customs offices:

a) Customs offices check conditions for goods release and feedback to customs declarants.

b) Based on the results of assessment and classification, the Customs Branch where the declaration is registered shall notify the customs declarant for additional declaration (if any).

c) If additional declarations are required but customs declarants fail to make additional declarations, customs offices shall handle them according to the provisions of Point b.7, Clause 3, Article 20 of Circular 38/2015 / TT-BTC.

d) Directors of Customs Sub-Departments shall base themselves on requests of customs declarants and customs dossiers to decide on goods release.

Bài viết khác

Ask about plastic scrap? 07/04/2020 13:38 Is an enterprise specializing in manufacturing and exporting plastic products, during the production process, the generated waste cannot be recycled? Enterprises have sold inland as scrap and declared VAT to tax administration agencies. However, according to the guidance for the scrap company formed from both imported and purchased domestic materials, the enterprise must allocate and split the scrap selling price into 2 parts; for the import part, the Customs declaration also for the domestic part, the tax declaration.
Enterprises wonder, in case of VAT declaration with the customs office, does the scrap purchasing unit need red invoice ?. Chi tiết

My company is preparing to import toothpaste, do you advise me what procedures to apply for a license before importing? 06/07/2019 11:09 My company is preparing to import toothpaste, do you advise me what procedures to apply for a license before importing? Chi tiết

Customs procedures of non-commercial personal goods, what does the application process include? 02/07/2019 08:44 Customs procedures of non-commercial personal goods, what does the application process include? Chi tiết

I was given a 100% new Iphone6 phone by my American brother. In this case do I have to get a license from the Ministry of Information and Communications? 16/05/2019 15:03

I was given a 100% new Iphone6 phone by my American brother. In this case do I have to get a license from the Ministry of Information and Communications?

Chi tiết