VCN- On 26th June 2018, at the first Korean Business Dialogue in 2018, Binh Duong Customs Department has guided and answered many questions related to the implementation of Circular No. 39/2018 / TT-BTC.
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|Many questions related to Circular 39 have been answered by the Binh Duong Customs Department at the Dialogue|
At the Dialogue, Binh Duong Customs Department introduced new regulations and policies related to Customs procedures, inspection and supervision, taxation and post clearance audit in Decree No. 59/2018 / ND-CP dated 20th April 2018, which amends and supplements some articles of Decree No. 08/2015 / ND-CP dated 21st January 2015 and Circular 39/2018 / TT-BTC dated 20th April 2018 which amends and supplements some articles of Circular No. 38 / TT-BTC dated 25th March 2015.
Besides, Binh Duong Customs also gave satisfactory answers to many questions related to the dutiable value, goods analysis and classification, fees and value of processing types for Korean enterprises
Specifically, related to the question from YHWA VINA Co., Ltd., on the cancellation of declaration for identical declared information for on-spot exports, which is classified into green channel according to Circular 39/2018 / TT-BTC. A representative from Binh Duong Customs answered that pursuant to Clause 11, Article 1 of Circular No. 39/2018 / TT-BTC dated 20th April 2018 stipulating the amendment and supplement to Article 22 of Circular No. 38 / TT-BTC of the Ministry of Finance, the Customs declaration for on-spot export, which has been cleared or released goods, is only cancelled when transaction between the two parties is cancelled. Therefore, when declaring the declaration, if finding the wrong declaration, the enterprises are requested to review and check information indicators which are not allowed to be amended as stipulated in Section 3 Annex II Circular 39/2018 / TT-BTC. If the wrong declared information is not subject to information indicators which is not allowed to be amended, enterprises can make additional declarations according to reality and should not send multiple declarations for 1 shipment as before.
Concerning the questions of some enterprises about paper submission of the Yellow channel and Red channel Customs declarations according to Circular 39/2018 / TT-BTC, Binh Duong Customs Department said, pursuant to Clause 7, Article 1 of Circular 39 stipulating the amendment and supplement to Clause 1, Article 18 of Circular No. 38, the Customs declarant must declare all information indicators on the Customs declaration form 1 or form 2, Appendix II issued together with Circular No. 39 and send documents in Customs dossier specified at Article 16 of this Circular according to information indicators prescribed in Form No. 3, Appendix II to the Customs authority via the e-customs data processing system. Documents in Customs dossier may be in electronic form or paper form converted into electronic form (scanned with digital signature).
Binh Duong Customs Department also noted that now, the documents in Customs dossier are submitted electronically. Therefore, only documents that are originals such as: License, Certificate of Origin (C / O) must be submitted in the paper form to the Customs authority.
In addition to promptly answering many questions to the Korean business community at the Dialogue, the representative from Binh Duong Customs Department said that during the Customs process, enterprises can directly ask Binh Duong Customs Department for problems related to the Customs procedures.
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In addition, Binh Duong Customs has signed agreements with business associations in the province on trade facilitation for import and export activities. Therefore, enterprises can reflect their difficulties and obstacles to the associations, so that Binh Duong Customs can grasp and remove those obstacles in its competence. For obstacles beyond their competence, Binh Duong Customs Department together with enterprises shall consult with a higher authority level.
By Thu Diu/ Huyen Trang