VCN – The General Department of Vietnam Customs issued a document to direct provincial Customs Departments to inspect the gathering of exported goods to limit violations in carrying out customs procedures.
|customs officials of Da Nang port Customs Branch inspected import - export goods. Photo: N.Linh|
Previously, through monitoring implementation of customs procedures for export goods, the General Department of Vietnam Customs realised many cases arose when carrying out export procedures, enterprises do not gather goods at the location that was notified to customs authorities before submitting a customs declaration.
To ensure the inspection and control of export goods to limit violations in implementing customs procedures, the General Department of Vietnam Customs requested Customs departments of provinces and cities to implement a number of contents:
Pursuant to Point a Clause 1 Article 25 of the Law on Customs, the provisions of Point a Clause 1 Article 18 of Circular 38/2015/TT-BTC amending and supplementing in Clause 7 Article 1 of Circular 39/2018/TT-BTC of the Ministry of Finance and instructions at “section 2.27 - Code of warehouse locations for waiting to implement cargo clearance” form No. 02 in Annex 1 of Circular 39/2018/TT-BTC, the General Department requested the Customs departments of provinces and cities direct their customs branches before carrying out procedures for cancelling export declarations in cases specified at Points a.2, a.3, a.4 and d.3. 1 Article 22 of Circular 38/2015/TT-BTC amending and supplementing in Clause 11 Article 1 of Circular 39/2018/TT-BTC and cases of cancellation of export declarations due to duplicate information (declaring many declaration for the same export shipment), the inspection of gathering of exported goods should be carried out at the place of gathering as declared by the customs declarant in section "2.27- Code of warehouse locations for waiting to implement cargo clearance" on customs declaration.
In case of detecting the customs declarant fails to gather goods at the place of gathering as declared, it would be handled as per violations as prescribed at Point a, Clause 3, Article 6 of Decree 127/2013/ND-CP amending and supplementing in Clause 3, Article 1 of Decree 45/2016/ND-CP of the Government.
By N.Linh/Thanh Thuy