Processing additional declaration if determining enough grounds of appropriate quantity and unit price

Regarding the problems of HCM City Customs Department during the processing of dossiers of Vinh Tai Industry Company Limited related to the adjustment of customs declarations.

To guide HCM City Customs Department, according to the General Department of Vietnam Customs, Clause 4, Article 29 of the Customs Law 2014 stipulates that customs declarant who identified errors in the customs declaration may make additional declarations in the following cases: For goods already cleared: within 60 days from the date of clearance and before the time that customs authority decides to conduct post-clearance audit or inspection, unless the additional declaration is related to import and export license; specialized inspection of goods quality, health, culture, animal and plant quarantine, food safety.

If exceeding the time limit as specified at Point a and b of this Clause and then the customs declarant detected errors in the customs declaration, he/she should make additional declarations and handle in accordance with the provisions of the tax law and the law on handling administrative violations.

Clause 1, Article 20 of Circular 38/2015/TT-BTC is amended and supplemented in Clause 9 Article 1 of Circular 39/2018/TT-BTC and Clause 2, Article 12 of Decision No. 1966/QD-TCHQ dated July 10 2015 of the General Department of Vietnam Customs also specifically stipulates cases of making additional declarations.

Saigon port area 1 Customs officers checked imported goods. Photo: L.Linh

Accordingly, compared with current regulations, related to problems in processing dossiers for information on quantity and unit price of Vinh Tai Industry Company Limited, the customs declarant is responsible for carrying out additional declaration procedures as prescribed and submitting related documents to the additional declaration through the system (such as contract, contract appendix, economic contract, revised commercial invoice; permit of the Ministry of National Defense on import of goods serving for national defense, enclosed with specific documents on quantity and unit price of imported goods, etc.) to prove that the quantity and unit price at the time of registration of the declaration is different from the actual imported goods.

After that, the customs officer assigned to receive dossiers will check additional documents following the regulations and compare them with the information declared on the system; based on the inspection results, making a proposal to the manager of the customs branch to approve the form of handling (accept or disapprove) for the additional declared contents of the customs declarant.

The General Department of Vietnam Customs requested HCM Customs Department to conduct inspection and compare the information of additional declaration about the quantity and unit price on the e-declaration with the import dossier and the application for the amended and supplemented declaration submitted and presented by Vinh Tai Industry Company Limited. In case there are enough grounds to determine that the additional declaration of quantity and unit prices is appropriate, the additional declaration procedures for enterprises shall be carried out in accordance with the regulations.