Tin tức

Reply:

Rights and obligations of customs declarants are stipulated in Article 8 of the Customs Law, Article 2 of Circular No. 38/2015 / TT-BTC:

1. Customs declarants have the right:

a) To be provided by customs offices with information related to customs declaration for goods and transport means, guiding customs procedures and disseminating customs legislation.

b) Request customs authorities to determine in advance the customs codes, origins and customs values ​​for goods when sufficient and accurate information has been provided to customs authorities.

c) Preview goods, take samples of goods under the supervision of customs officers before making customs declarations to ensure accurate customs declaration.

d) Request customs offices to re-examine the actual goods already inspected, if they do not agree with the customs authorities' decisions in case the goods are not yet cleared.

d) Using customs dossiers to clear goods and transport goods, carry out relevant procedures with other agencies according to law provisions.

e) Complaints and denunciations of unlawful acts of customs offices and customs officers.

g) To claim compensation for damage caused by customs offices and customs officers according to the provisions of law on the State's compensation liability.

2. Customs declarants are goods owners and owners of transport means:

a) Making customs declarations and carrying out customs procedures according to the Customs Law.

b) Provide complete and accurate information for customs authorities to determine in advance the customs codes, origins and customs values ​​for goods.

c) To be responsible before the law for the authenticity of the declared content and documents submitted and presented; on the unification of information content between records kept at the enterprise with records kept at the customs office.

d) To comply with decisions and requests of customs offices and customs officers in carrying out customs procedures, customs inspection and supervision of goods and transport means.

d) Keep customs dossiers for goods cleared from customs clearance within 5 years from the date of registration of customs declarations, unless otherwise provided for by law; keep accounting books and vouchers and other documents related to export and import goods already cleared from customs procedures within the time limits prescribed by law; produce documents, provide relevant information and documents when the customs office requests inspection according to the provisions of Articles 32, 79 and 80 of the Customs Law.

According to Article 2 of Circular No. 38/2015 / TT-BTC, apart from the rights and obligations prescribed in Article 18 of the Customs Law; Article 6, Article 7, Article 30 of the Law on Tax Administration No. 78/2006 / QH11 is amended and supplemented in Clauses 3 and 4, Article 1 of the Law amending and supplementing a number of articles of the Law on Tax Administration No. 21/2012 / QH13; Article 5 Decree No. 83/2013 / ND-CP, customs declarants and taxpayers are responsible for customs declaration, additional declaration and use of goods according to the purpose of declaration as follows:

a) To self-declare fully, accurately and truthfully the criteria on the customs declaration and the payable vouchers, must produce them according to law provisions, elements serving as a basis and related to tax calculation. or tax exemption, consideration for tax exemption, consideration for tax reduction, tax reimbursement, export tax, import tax, special consumption tax, value added tax and environmental protection tax (except for tax declaration) , payable tax amounts for goods not subject to tax).

b) Determining themselves and being responsible before law for declaring payable tax amounts; tax amounts to be exempt from tax, consideration for tax exemption, consideration for tax reduction, tax reimbursement or non-collection of export tax, import tax, special consumption tax, value added tax and environmental protection tax according to regulations of law; declare the payable tax amount on the money payment paper according to the Finance Ministry's regulations on tax collection and payment and other levies on export and import goods.

c) For export and import goods declared subject to export tax, import tax, special consumption tax, value-added tax, environmental protection tax or tax exemption or consideration export, import tax or application of preferential tax rates, special incentives, tariff rate quotas and tariffs have been handled according to the declaration but then there is a change in the subject not subject to tax or purpose. tax exemption, consideration of tax exemption, application of preferential tax rates, special preferences, tariff rates under tariff quotas; goods being raw materials and supplies imported for the production of export goods and temporarily imported goods - re-exported for domestic consumption, taxpayers must make customs declarations for goods subject to change of use purposes. and transfer domestic consumption in accordance with Article 21 of Circular 38/2015 / TT-BTC.

d) Appointing representatives when carrying out customs procedures and other administrative procedures with customs offices.

For enterprises formed after reorganizing according to the provisions of Article 55 of the Law on Tax Administration, the inheritance of rights and the fulfillment of tax payment obligations shall be effected as follows:

a) Transformation enterprises shall have to inherit tax obligations and interests; incentives for customs procedures and procedures for paying import tax of old enterprises;

b) The consolidated, merged, divided, or split enterprise may apply the 275-day tax payment time limit for goods imported as raw materials and supplies for the production of export goods according to the provisions of Article 38 of the Decree. Decree 83/2013 / ND-CP and Clause 1 Article 42 of this Circular in case:

- Enterprises that meet the conditions that merge and merge with businesses also meet the conditions.

- New enterprises formed from divided enterprises, separated enterprises whose enterprises are divided or separated meet the conditions.

c) Enterprises merging, merging, dividing or separating in other cases: The directors of the provincial, inter-provincial or municipal Customs Departments (hereinafter called the Customs Department for short) in the enterprises Head office considers practically to decide on the application of the tax payment time limit of 275 days as stipulated in Article 38 of Decree No. 83/2013 / ND-CP and Clause 1 of Article 42 of Circular 38/2015 / TT- BTC.