Implementation of Decree 59 and Circular 39 in Lang Son: Many new obstacles need to be removed

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Customs officers at Huu Nghi guide enterprises Customs procedures. Photo: H.N

Specifically, for cases where enterprises request for tax refund for overpaid tax, late payment and fines and wrong payment but commodities in declaration are in the case of “Goods are imported in accordance with documents, goods must meet regulations on State management in quarantine, food hygiene and safety, goods quality inspection”, whether the tax refund dossier is subject to inspection in advanced and tax refund later or not? If enterprises pay taxes to the State budget in the previous fiscal year, is the tax refund dossier classified into the inspection in advanced and tax refund later?

Currently, as per provisions in Clause 14 Article 1 Circular 39/2018/TT-BTC amending and supplementing Article 25 (Section b.1 Point b Article 3) Circular 38/2015/TT-BTC, Lang Son Customs Department has proposed the General Department of Vietnam Customs to consider and specify the criteria that enterprise fail to comply with regulations and to provide the warning at the box “classifying importer and exporter in VNACSS to facilitate Customs officers to check and recognize in Customs dossier examination”.

Some Customs border gate units under Lang Son Customs Department asked about regulations “within 5 working days from the expiry date of the inspection in accordance with the inspection decision, the person signing the inspection decision shall issue the notification of inspection results” prescribed in Clause 73, Article 1 of Circular 39/2018/ TT-BTC.

As per this provision, during the inspection time limit under the inspection decision, if the inspection is carried out, but Customs declarant requests to suspend working day for objective reasons, whether the Customs declarant is permitted to suspend its working or not? At the same time, whether the Customs issues a decision to amend the inspection time limit or not? Whether the suspension time from working is deducted from the inspection time limit or not?

Lang Son Customs Department asked that for Customs declaration registered before 5th June 2018 when the decision on post-clearance audit was issued but the audit were not conducted, whether the legal framework and procedures of the audit will be implemented according to the former regulations or provisions of Decree 59/2018/ND-CP and Circular 39/2018/TT-BTC or not? Whether the Customs declarant is allowed to request for amendment to the inspection result to supplement the legal framework or not? Besides, in cases where the decision on post clearance audit has not been issued, if it is required to conduct the post clearance audit, what will the legal framework and procedures be?

Lang Son Customs Department also proposed the GDVC to instruct regulations on channel classification for independent transport declaration which only have 2 channels including channel No.1 (Green channel- immediate clearance) and channel No.2 (Yellow channel-detailed document examination). Whether it is correct or not if the Customs authority classify this declaration into channel No.3 (physical inspection)?

Also, as per regulations after at least 1 working hour from the time of declaration registration, the Customs authority must inspect and confirm the sufficiency of Customs dossier and respond to the Customs declarant via the system. Over the time limit, the e-Customs dossier shall be considered to be fully submitted to the Customs authority. Lang Son Customs department said that this regulation is not specified. Thereby, it proposed the GDVC to specify for effective application in the reality.

Online answer to Decree 59 and Circular 39: Many questions asked by readers are answered satisfactorily VCN- In the morning of June 13th, the Customs Newspaper held an online discussion with readers about ...

According to the representative of Lang Son Customs Department, although the application of new provisions in Decree 59/2018/ND-CP and Circular 39/2018/TT-BTC in reality has brought many benefits for the management agency and enterprises, there are still many contents that need to be specified. The GDVC needs to specify criteria to enterprises failing to comply with regulations, to specify the content of which imported goods are considered as goods with sudden high value. For example, the goods are declared with a price higher than the list of goods with risk in price from 15% or 20%. Whether the selling price at the exit border gate, price on the sale contract as DAF, DAP needs to include yard fees or not?

Mr. Vy Cong Tung affirmed that although some obstacles are incurred, Decree 59/2018/ND-CP has new points and further facilitates exporters. Comparing to the Decree 08/2015/ND-CP, Decree 59/2018/ND-CP has more amendments and supplements and removes many obstacles for enterprises right from the goods declaration before Customs clearance.