VCN - In cases of requesting for amendment or supplementation of information in the paper Customs dossier, sent to the Customs authority for aircraft on entry, exit or in-transit, the Customs declarant must amend and supplement with the Customs authority where the procedures are carried out, and the time for declaration of the amendment and supplementation is also stipulated.
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|The time of amending and supplementing information on the paper Customs dossiers for exiting aircraft is before the time when the aircraft exits. Photo: N.Linh|
This is the contents guided by the Ministry of Finance to the provincial and city Customs Departments when carrying out procedures for amending and supplementing information on paper Customs dossiers under Article 61 of Decree No.08/2015/ND-CP for aircraft on exit, entry and in-transit and the procedures for amending and supplementing information in the airway bill of lading.
Particularly, when the Customs declarant requests to amend the information of the paper Customs dossiers for aircraft on exit, entry or in transit, the amendment will be implemented at the Customs authority where the Customs procedure was implemented.
The time of amendment or supplement is to be before the time when the aircraft exits; for export goods declarations within 24 hours after the aircraft exits. For the aircraft on entry is after the time of the Customs declaration as prescribed.
The time after Customs Branches receive and examine dossiers and feedback to enterprises should not exceed 1 hour. For amendment and supplementation declaration of information in the master bill of lading and the house bill of lading, the declarant must present the Master bill of lading and the House bill of lading which not amended and supplemented, and the certified document of amendment and supplement of the carrier or carrier agent to the Customs Branch.
After receiving the revised notice from the carrier or carrier agent, the airport operation enterprise must send the list of Master bill of lading and the House bill of lading which were amended or supplemented to the Customs Branch and only deliver goods to the Customs declarant after obtaining advice from the Customs Branch.
The Customs Branch takes responsibility to coordinate with the airport operation enterprise to build the regulations on the exchange of information on amendments and supplements on the bills of lading and the information related to export, import and transitted goods.
If the Customs Branch and the airport operation enterprise signed the regulations on the exchange of information related to import and export goods, but the airport operation enterprise did not send the list of the Master bill of lading and the House bill of lading which were amended and supplemented, the Customs Branch will apply the direct Customs supervision method and strengthen the inspection of imported and exported goods on entry and exit from the warehouse.
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In case of the contents of the amendment or supplementation on the Master bill of lading and the House bill of lading affects the payable tax amount, they must be certified and permitted by the specialized management agency or if the name of goods is changed the Customs authority will stop the goods from the supervision area in accordance with the regulations for the Green and Yellow channel for physical inspection or transfer the amended and supplemented information to the physical inspection unit for Red channel declaration and handling when detecting the violation.
By Ngoc Linh/Ngọc Loan