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.

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