TƯ VẤN THỦ TỤC

Reply:

According to Clause 11, Article 29 of Circular No. 38/2015 / TT-BTC of March 25, 2015 of the Ministry of Finance, the actual inspection of goods at the request of the Customs Branch where customs declarations are registered done as follows:

1. After receiving the requests of the Customs Sub-Departments where the declarations are registered and sent through the system, the Customs Sub-Departments of the localities where the goods are actually inspected perform the actual inspection of goods. In case two Customs Sub-Departments have not connected the system, the Customs Branch where the customs declaration is registered shall perform as follows:

a) Prepare 02 forms of inspection results according to form No. 06 / PGKQKT / GSQL Annex V; 02 Application form for goods inspection in accordance with Form 07 / PĐNKT / GSQL Appendix V Circular 38/2015 / TT-BTC and attached 01 customs declaration (original) in case of customs declaration on sheet Customs declaration paper.

b) Sealing the above documents and handing over the customs declarants to the Customs Branch where the goods are kept to carry out the actual inspection.

2. Customs declarants shall register the actual inspection time and place with the Customs Sub-Department where the actual inspection is conducted.

3. Export and import goods subject to tax exemption or tax exemption or with payable tax amounts shall be zero or 275-day tax grace period for goods imported for production of export goods or customs declarants. Customs officers may transport goods through customs supervision areas before the Customs Sub-Departments where the declarations are registered update the inspection results into the system to decide on customs clearance or goods release or preservation.