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Question:
The company declares the export declaration for delivery to the company located in Long Binh Industrial Park, but the quantity is incorrect compared to the specific red invoice, the quantity declared is more than the quantity on the invoice, so to process this declaration, How?

Reply:

Pursuant to Point a and Point b Clause 1 Article 20 of Circular No. 38/2015 / TT-BTC dated March 25, 2015, as amended and supplemented in Clause 9, Article 1 of Circular No. 39/2018 / TT-BTC dated 20 / 4/2018 of the Ministry of Finance stated:

“Article 20. Supplementary declaration of export and import goods

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:

a) Additional declaration in customs clearance:

a.1) The declarant or the taxpayer may make additional declarations in the customs dossier before the time the customs authority notifies the result of classification of the customs declaration to the declarant;

a.2) The declarant or the taxpayer discovers errors in the customs declaration after the customs authority notifies the classification result, but before customs clearance, he / she may make additional declaration of the customs dossier and be handled according to the provisions of law;

a.3) The declarant or the taxpayer shall make additional declaration at the request of the customs authority when the customs authority detects the error or mismatch between the actual goods or documents. Customs, with information declared in the course of document examination or physical inspection of goods, shall be handled according to law provisions.

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. ”

2. Additional declaration procedures

Except for the cases of additional declaration specified in Clauses 3, 4 and 5 of this Article, the procedures for additional declaration are as follows:

a) Responsibilities of the customs declarant:

a.1) Provide additional information on the electronic customs declaration using form No. 01 or form No. 02 or form No. 04 or form No. 05 in Appendix II enclosed herewith and submit relevant documents. involves additional declarations through the system. In case of additional declaration on a paper customs declaration, the customs declarant shall submit 02 originals of the written request for additional declaration using the form No. 03 / KBS / GSQL Appendix V issued with this Circular and 01 photocopy of the documents. words relating to additional declarations.

Make additional declarations within 05 working days from the date of receipt of the request from the customs authority in case of additional declaration as prescribed at Point a.3, Clause 1 of this Article; ”….

Thus, in the case of the Company, refer to the content of the above provisions to carry out additional declaration procedures in a timely manner and within the prescribed time limit to resolve other issues related to the completion of the shipment procedure.