VCN – When the customs declaration has been cleared or released, and goods have passed the customs supervision area, if they are declared the wrong type, they would not be eligible for declaration cancellation, modification or making additional codes.
|Professional activities at Huu Nghi Customs Branch. Photo: H.Nụ|
Facing the problems of some local customs units related to the incorrect declaration of the type code on the customs declaration regarding processing, export production or export processing, recently, the General Department of Vietnam Customs has given specific guidance.
Accordingly, based on the provisions of Articles 20 and 22 of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance (amended and supplemented in Clause 9, Clause 11, Article 1 and Appendix I of Circular No. 39/2018/TT-BTC dated April 20, 2018), customs declarations are cleared or released goods, goods that passed the customs supervision area, if they declared wrong type code, it would not be subject to cancellation of declarations, declaration of modification and supplementation of type codes.
The General Department of Vietnam Customs assigned the customs departments of the provinces and cities as mentioned above to carry out post-clearance audits at the enterprise’s headquarters.
In case the post-clearance audit determined that the imported or exported goods are declared with the wrong type code but goods have been put into production and actually exported, the customs authority has sufficient grounds to determine that the exported goods are correct with the imported goods or the imported goods are correct with the exported goods; the monitoring, management and use of goods are appropriate with the proposed business type code.
Enterprises are determined that they are not fraudulent, do not take advantage of the false declaration of the type code to evade taxes, fraud of origin or violate management policies for exported and imported goods. Thus, it shall be considered for declarations that have incorrectly declared type codes in order to carry out the procedures on finalization reports and manage goods in accordance with regulations.
In case of any violations in the act of declaring the wrong type code, it shall be handled in accordance with the provisions of the law.
By N.Linh/Thanh Thuy