Doanh nghiệp

Reply:

Goods liberation shall comply with the provisions of Article 36 of the Customs Law 2014, Article 32 of Decree No. 08/2015 / ND-CP dated January 21, 2015 of the Government, Article 33 of the Circular No. 38/2015 / TT- BTC on March 25, 2015 of the Ministry of Finance.

1. Liberation of goods means the customs office permits the export or import of goods when the following conditions are met:

a) Goods that are eligible for export and import but have not yet been determined the official tax payable.

b) The customs declarer has paid tax or is guaranteed by the credit institution on the basis of self-declaration and tax calculation by the customs declarant.

In case of goods release, enterprises are entitled to dispose of goods while waiting for completion of customs clearance procedures and decisions.

2. In case of the release of goods pending the determination of customs value, the procedures for goods release shall be carried out as follows:

a) In case the export or import goods are not yet officially priced at the time of registration of declarations and the customs declarers request consultations:

a.1) Responsibilities of customs declarants:

- Declaring information to release goods on customs declarations under the guidance of declaration in Appendix II with 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.

- Pay taxes or guarantee for self-declared tax amounts.

- Carry out procedures for the value of export and import goods without official prices at the time of registration of declarations prescribed in the Finance Ministry's Circular on determination of customs values ​​for goods export, import or consultation under the provisions of Article 25 of Circular 38/2015 / TT-BTC.

- Within 30 days from the date of goods liberation, declare the customs value on the customs declaration or on the post-customs clearance declaration form according to form No. 03 / KBS / GSQL Appendix V Circular 38 / 2015 / TT-BTC for cases of customs declaration on paper customs declarations, determining the official tax amounts to be paid and paying fully taxes for customs clearance according to regulations.

a.2) Responsibilities of customs authorities:

- The Head of the Customs Branch decides to release the goods in accordance with Article 32 of Decree No. 08/2015 / ND-CP.

- Carry out procedures for the value of export and import goods without official prices at the time of registration of declarations prescribed in the Finance Minister's Circular on determination of customs values ​​for with export and import goods or consultations organized under Clause 3, Article 25 of Circular 38/2015 / TT-BTC.

b) In case at the time of registration of the customs declaration, the customs declarer does not have enough information and documents to determine the customs value of imported goods:

b.1) Responsibilities of customs declarants:

- Declaring information to release goods on the customs declaration under the declaration guidelines in Appendix II of Circular 38/2015 / TT-BTC (clearly declaring the case of goods release).

- Make tax declaration and calculation according to customs values ​​determined by customs offices:

+ In case of not accepting the value determined by the customs office, specify "request for goods release" in the "other records" box on the customs declaration for the case of customs declaration on the paper declaration; pay tax or guarantee for the tax amount according to the value determined by the customs office to release the goods. Within 30 days from the date of goods liberation, declare the customs value on the customs declaration form or on the post-clearance additional declaration form according to form No. 03 / KBS / GSQL Appendix V Circular 38 / 2015 / TT-BTC for cases of performing manual customs procedures, determining the official tax amounts to be paid and paying fully taxes to clear goods according to regulations.

+ In case of accepting the value determined by the customs office, the customs valuation shall be declared on the customs declaration, tax payment or guarantee for the payable tax amount so that the customs office decides to clear customs. according to the law.

b.2) Responsibilities of customs authorities:

- The Head of the Customs Branch based on the value database, principles and methods of customs valuation defined in the Circular of the Ministry of Finance on the determination of customs value for goods export and import to determine the value, notify customs declarants (via the system or according to form No. 02B / TBXĐTG / TXNK appendix VI Circular 38/2015 / TT-BTC for customs declaration cases on paper customs declarations) to serve as a basis for tax calculation; decide the release of goods or customs clearance according to Article 32 of Decree No. 08/2015 / ND-CP.

- Past the 30-day time limit from the date of goods liberation, if customs declarants fail to make customs valuation declarations, customs offices shall clear goods according to the provisions of Article 34 of Circular 38/2015 / TT- BTC on the basis of the customs declarer paying the full amount of tax according to the customs value determined by the customs office according to the provisions at Point b.2.1 above.