Circular amending and supplementing Circular No. 38/2015 / TT-BTC: Many new points on channel classification and additional declaration

	Comments for draft revised Circular No. 38 frankly received
	Circular No. 38/2015/TT-BTC: 68 provisions will be amended, supplemented or repealed

Professional activities at North Hanoi Customs Branch . Photo: N.Linh

Two time points of channel classification

According to the drafting committee, the current regulations do not specify the time to notify the results of channel classification to the Customs declarants. In Clause 4, Article 26 of Decree No. 08/2015 / ND-CP, which is amended and supplemented at Point 13 of Decree No. 59/2018 / ND-CP, the Government assigns the Ministry of Finance to specify the time to notify the Customs inspection on E-Customs Data Processing System. In addition, Resolution 19-2017 / NQ-CP requires the Customs to "upgrade and perfect the risk management mechanism, to organize the channel classification before the goods arrive at the port for clearance or release of goods immediately at the port ".

Therefore, on the basis of risk management, focusing on high-risk subjects, the Circular amending and supplementing Circular 38/2015 / TT-BTC stipulates the time to notify the results of the channel classification as follows: the results of channel classification are notified right after declaration registration for subjects including export goods, goods of authorized economic operators, import goods for direct production, for export processing and production; import goods from non-tarriff area to the inland; on-sport import and export goods; import goods changed their purpose of use for domestic consumption.

Additional declaration is amended in accordance with the Customs law

Regarding the additional declaration, Point a, Clause 4 of Customs Law stipulates that the customs declarants may make additional declarations before the Customs authority announces the direct examination of the Customs dossiers; Point a, Clause 1 of Circular No. 38/2015 / TT-BTC allows Customs declarants to make additional declarations after the channel classification but before the direct examination of Customs dossiers.

In accordance with the Law on Customs, the Circular amending and supplementing 38/2015 / TT-BTC stipulates the time of additional declaration as follows: The customs declarants are permitted to make additional declaration before Customs notifies the results of channel classification. Also, the Circular also specifies cases allowed additional declaration in Customs clearance and after Customs clearance.

Also, the new Circular will detail the procedures for each case, which is a new point to Circular 38/2015 / TT-BTC. Accordingly, the new circular specifies the procedures for each case as follows: In case there is agreement to buy and sell the whole shipment, whole ship with agreement on tolerance and commercial level; In case of sending goods in excessive amount, sending wrong goods; In case of sending goods in insufficient amount after the Customs declaration has been cleared and some other cases.

Specifically, for cases where goods move through the Customs supervision area, there are some differences in quantity and weight of bulk cargo, the new circular amends and supplements as follows: basing on the scaling report issued by warehouse, port, depot operators or report on receipt of cargo signed by a representative of a buyer or report on inspection of quantity and weight presented by Customs declarants and checked and certified by Customs.

For goods subject to license, only the quantity of goods corresponding to the permit can pass through the supervision area; For goods not subject to the license, with an agreement on the purchase of whole shipment, whole ship and agreement on tolerance and commercial level, based on documents proving the sale of whole shipment and whole ship to certify the actual quantity which will be allowed to pass through the supervision area. The Customs declarants shall make additional declarations after 5 working days from the date the whole goods are transported through the supervision area.

The Customs will verify the additional declarations

In case of sending goods in excessive amount or sending wrong goods, the new Circular guides the additional declaration for each case: If consignor sends goods in excessive amount under the contract without changing the quantity of goods and the consignee to excessive amount, the customs declarant shall present evidences as prescribed and the Customs shall implement physical inspection if the goods are in the Customs supervision area (including the case of goods being consigned for preservation). If goods have been passed the Customs supervision area, the Customs declarant must present a written certification issued by inspection service providers.

The Customs will accept when the results of the physical inspection or the dossiers are eligible. If the results are not suitable, the Customs will verify within 10 working days and prepare next measures.

In the case where the consignor sends excessive goods categories against the contract (changing the quantity of goods items) and the consignee accepts the goods, the Customs declarant shall submit the documents as prescribed. The Customs unit will inspect as above, if results of domestic verification do not have enough basis to determine the eligibility of additional declarations, the Customs unit shall send information to the General Department of Customs for overseas verification within 15 working days after obtaining the domestic verification results. In case of complexity, the verification shall be extended 2 times with no more than 15 days for each.

In case of sending wrong goods (from one goods to another), the customs declarants shall submit documents as prescribed. The Customs inspect the goods if they are in the Customs supervision area (including cases of goods being consigned for preservation); In the case where goods have been passed the Customs supervision area, Customs declarants shall have to present a written certification by verification service providers. If the inspection results and dossiers are eligible, the Customs will accept; if the inspection results are ineligible, the Customs will verify overseas for a maximum period of 90 working days; It may be extended up to 2 times, each time can not exceed 90 days. When the results are issued, the customs will continue to handle the case.

New points on Customs procedures in the Circular amending Circular No. 38/2015 / TT-BTC VCN – The Circular amending and supplementing Circular 38/2015 / TT-BTC will be effective at the same ...

For additional declarations after clearance in cases where goods sent in insufficient amount and goods are not passed or partly passed through the supervision area, the new Circular stipulates as follows: The customs declarants shall submit documents as prescribed, including verification results of actual import quantity. The Customs shall inspect the goods if they are in the Customs supervision area (including cases of goods being consigned for preservation); check the conformity among the documents. If the results of physical inspection or the dossiers are eligible, the Customs shall accept; If the results are not eligible, the Customs shall carry out the domestic verification within 10 working days. If the additional declarations is not correct, the Customs shall handle according to regulations.