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Question:
The company has a shipment of pumps at 2 ports: A2 and PVC-Phuoc Thai port located in the GD-Phuoc Thai port cluster and under the management of Long Thanh HQ. After completing the tax obligation and procedures on the part of the International Gas Product Transportation Joint Stock Company (the ship charter agent) has detected the freight bill with the importer of the shipment - BRANCH OF GAS COMPANY NAM - JOINT STOCK COMPANY - GAS PRODUCTS TRADING COMPANY, so the importer wants to declare and correct it with the last revised invoice. The shipment has C / O form D and currently owes C / O. After paying additional C / O will apply for import tax refund procedures at Long Thanh CCHQ and VAT refund locally.

Reply:

Pursuant to Clause 9, Article 1 of the Finance Ministry's Circular No. 39/2018 / TT-BTC dated April 20, 2018:

“9. Article 20 is amended and supplemented as follows:

Article 20.- Additional declaration of export and import goods customs dossiers

Additional declaration of customs dossier for exported or imported goods means the declaration of amendment and supplementation of customs declaration information and submission of documents related to the declaration of amendment of customs declaration information.

1. Additional cases of declaration

Except for information on the customs declaration that is not allowed to be additionally declared as prescribed in Section 3, Appendix II to this Circular, the customs declarant may make additional information on the customs declaration in the customs declaration. in the following cases:

... b) Additional declaration after the goods have been cleared:

Except for additional declarations related to export and import permits; specialized inspection of goods quality, health, culture, quarantine of animals, animal and plant products, food safety, customs declarants shall make additional declaration after customs clearance in the following cases. after:

b.1) If the declarant or the taxpayer determines that there is an error in the customs declaration, he / she may make additional declarations in the customs dossier within 60 days from the date of customs clearance but before the customs authority makes a decision post-customs clearance inspection, inspection;

b.2) Past the time limit of 60 days from the date of customs clearance and before the customs office decides to conduct post-customs clearance inspection, the inspection, the customs declarant or the taxpayer discovers errors in customs declaration. then make additional declarations and be handled according to the provisions of law ... "

The criterion "Declared value" does not belong to the items that are not additionally declared in Item 3 of Appendix II issued together with Circular No. 39/2018 / TT-BTC, so the company can make additional declaration for the above declaration. . Depending on the time limit for additional declaration and the status of additional declaration after customs clearance, the Sub-department of Customs will consider and sanction the violation (if any).

Please refer to the above mentioned content for implementation. In case any problem arises, the company is requested to directly contact the Sub-department of Customs where the declaration is registered for specific instructions.