Online answer to Decree 59 and Circular 39: Many questions asked by readers are answered satisfactorily

Scenes on the online response. Picture: Hong Van.

In 2.5 hours, the guests answered 42 questions from readers. Many questions have not been answered, but the editorial staff of the Customs Newspaper will continue to transfer to the departments of the General Department of Customs to research responses for information to readers.

In the context of the online answers, many readers’ questions relate to the customs declaration; Will the amendment or supplementation made after the system has notified the result of the separation be punished?

Readers Duy Tan (Hanoi) asked: If after the distribution of declarations that correct the declaration on the electronic system is punished, how much is the punishment (where are the punishment regulations) and when uploading the electronic declaration to the software of the Customs system, is it that the declaration has been streamed or not? Do we have to bring the entire dossier to the customs department to be cleared by customs officers?

Answering the reader's questions, the Acting Director of the Department of Customs Supervision and Customs, Mr. Au Anh Tuan said: The sanctioning of administrative violations is contained in the declaration, amendment and supplementation of declarations under Article 20 of Circular No.38 as amended at the Article 9, Point 1 of the Circular No. 39/2018/TT-BTC, implementing as the Decree 127/2013/ND-CP, amending and supplementing at the Decree No. 45/2016/ND-CP. Accordingly, additional cases of violations specified in the above-said documents shall be handled according to regulations. That is only the acts related to wrong declaration as stipulated in Article 7, Article 8, Article 13 of Decree No. 45/2016/ND-CP.

Under the provisions of Point a, Clause 1, Article 18 of Circular No. 38/2015/TT-BTC, which is amended and supplemented in Clause 7, Article 1 of Circular No. 39/2018/TT-BTC, the information is guided in Appendix II of Circular 38/2015/TT-BTC and the customs dossier is sent to the customs office via the electronic data processing system. So, right from the customs declaration, the declarants must send the documents to the customs office. Based on the declared information and enclosed dossiers, the system shall notify the results immediately after the customs e-customs data processing system receives, inspects and registers information on the customs declaration.

Also about the customs declaration, readers Nguyen Manh Hung (Hai Phong) asked questions related to Item 1 Article 18: businesses must send the documents (signed number) to the customs office, so how can businesses attach? Attached to HYS or additional documentation in the declaration management? If the declaration is green (customs clearance), is there a need to attach the customs documents?

Answering questions from readers, besides the content as the answer to the above questions, the issue of attached dossier was replied by Mr. Au Anh Tuan as follows: the attached dossier on the customs office system is performed on the custom function of the customs declaration system, not through the HYS operation. The General Department of Customs is cooperating with the software companies (such as Thai Son, G.O.L...) to complete this function.

The declaration of bills of lading under the guidance of the Circular shall be implemented in accordance with the guidance in Form 01 Appendix II issued with Circular 38/2015/TT-BTC, is replaced in Appendix I issued with the Circular 39/2018/TT-BTC. In Form 01, Annex II, the Bills of Lading is guided at criterion 1.26.

At the time of notification of the result of the flow, as stipulated in Circular 39/2018/TT-BTC, customs declarations shall be notified by the customs office of the results of the classification as soon as the electronic data processing system receives, checks and registers the information on the customs declaration. Basing on the goods information to the border-gates, if there appear signs of law violation, the system shall automatically handle and notify the change of the results to the division of customs declarations of the customs declarers. At present, the criteria for risk classification shall be determined by the Minister of Finance to decide on the division of declarations (Clause 4, Article 26 of Decree No. 08/2015 / ND-CP).

Reader Mr. Phi (Vinh Phuc) asks: Since June 5th, 2018, when the company added additional unit price or quantity or weight through AMA staff then must the company declare public service again? When does the VNACCS system integrate electronic declaration features such as Circular 39/2018/TT-BTC? The enterprise is using the Thai Son software, but as of June 9, 2018, they have not got these features?

Regarding this question, the Acting Director of the Customs Administration for Customs Affairs, Mr. Au Anh Tuan said: Under Clause 9, Article 1 of Circular No. 39/2018/TT-BTC, when making additional declarations, the declarer declares the information on the electronic customs declaration and the documents related to the supplementary declaration through the system. In case of additional declaration on the customs declaration paper, the customs declarer shall submit two originals of the written request for additional declaration made according to form No. 03/KBS/GSQL Appendix V issued together with this Circular, and 01 word copy related to the supplementary declaration. Therefore, when enterprises have made an additional declaration on the system, they do not have to declare through public service.

The e-customs data processing system is being upgraded to meet the requirements of Circular 39/2018/TT-BTC. In case some functions do not meet the requirements, Circular No. 39/2018/TT-BTC has stipulated the transitional provisions to allow the implementation by paper. The companies should do research to implement.

Regarding the export tax, import tax, a reader questioned: Circular 39/2018/TT-BTC abrogated Article 114, thus, for export products with raw materials and originated materials, when exporting, will export tax be levied on domestic raw materials? Does the policy apply at the export tax rate prescribed for such export item or the tax on export of raw materials and originated materials?

For the raw materials outside the processing of a stage to be reimbursed import raw materials, if implemented from the time of Decree No. 134/2016 on September 1st, 2016 up to now, will it be considered as tax refundable or not? Will the details on the export declaration include the materials that the business import?

On these question from readers, Deputy Director General of Tax Department Nguyen Ngoc Hung responded as follows: According to Clause 7, Article 16 of the Law on Export and Import Tax, only raw materials, supplies and components for production are subject to tax exemption. Accordingly, it is not stipulated that the products when exported to foreign countries are exempted from export tax. Therefore, irrespective of whether the products are produced from a part of raw materials in the country or purely from imported raw materials, export tax must be paid upon the export of products, the export tax rate calculated according to the export tax rate (if any).

Under Point a, Clause 2, Article 12 of Decree No. 134/2016/ND-CP, one foundation for determining duty-free goods is the organizations and individuals that produce export goods with production establishments in the territory of Vietnam; Have the right to own or use machinery and equipment at production establishments suitable for raw materials, supplies and components imported for production of export goods and to notify production establishments according to the provisions of customs law.

Accordingly, organizations and individuals that produce export goods meeting the above-mentioned requirements shall be exempt from import tax on raw materials and materials for production of export goods and must directly carry out the production of export goods. Therefore, this mentioned case is not subject to tax exemptions, refunds.

Regarding the operation shown on the export declaration using materials of business type: Pursuant to the provisions in Clause 3, Article 36 of Decree 134, the export products shall be cleared for customs according to the type of goods exporting. Accordingly, on the export declaration, the customs declarant must declare by type of export production; Information on the number and date of the contract as stated in the note; The name of the foreign importer is the importer's name on the export declaration.

Readers Bui Thi Hang Nga (Hai Duong city) questioned the deadline for submission of customs dossiers in Article 25 of the Customs Law and Circular No. 39/2018/ T-BTC for goods imported prior to 30 days from the date of arrival of the goods to filing customs dossiers. A customs declaration has the value of customs clearance within 15 days from the date of registration, so the company registers the declaration from the 29th day of the goods to the border, and 14 days after, the Customs take the goods out of port under the term of the declaration. The total number of enterprises has at most 44 days from the date of arrival of new goods taken out of the port and cleared goods through the monitoring area, so is it right or wrong?

Acting Director of the Customs Department Au Anh Tuan replied that in cases where customs declarations remain valid for customs procedures as provided for in Paragraph 2 of Article 25 of the Customs Law, the company may take the goods at any time according to the needs of the company, even beyond 44 days.

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