Article 19. Registration of customs declarations

1. Location of customs declaration registration

a) The customs declaration of exported goods shall be registered at the Sub-department of Customs in the same administrative division as the headquarter or manufacturing facility of the enterprise, or the Sub-department of Customs in the same administrative division with the place where exported goods are gathered, or the Sub-department of Customs of the checkpoint of export;

b) The declaration of imported goods shall be registered at the Sub-department of Customs at the checkpoint in charge of the goods storage place or port of destination written on the bill of lading, transport contract, or the Sub-department of Customs outside the checkpoint area in the same administrative division as the enterprise’s headquarter or the place to which goods is delivered;

c) Declarations of exported or imported goods for certain purposes shall be registered at corresponding locations specified in Decree No. 08/2015/NĐ-CP and this Circular.

2. Checking conditions for customs declaration registration.

Information on the customs declaration shall be automatically checked by the System to make sure conditions for customs declaration registration are satisfied. Conditions include:

a) Conditions for implementation of enforcement measures and deadline for paying tax, except for the following cases:

a.1) Exported goods are eligible for tax exemption or not subject to tax or eligible for 0% tax;

a.2) Goods are certified serving national defense and security by the Ministry of Public Security and the Ministry of National Defense, eligible for conditional exemption of import tax and not subject to VAT;

a.3) Goods certified serving disaster control, prevention of epidemics, emergency assistance by relevant Ministries and competent authorities; humanitarian aid, grant aid.

b) The cases mentioned in Clause 1 Article 14 of this Circular;

c) Adequacy and conformity of information on the customs declaration;

d) Information about policies on goods management and taxation applied to exported or imported goods on the customs declaration.

In case of paper-based customs declaration, the customs official shall check the conditions for registration of customs declaration prescribed in this Clause and documents enclosed with the customs dossier.

3. According to the decision on customs inspection which is automatically notified by the System, the customs official shall:

a) Accept information on the customs declaration and decision on customs clearance; follow customs clearance procedures prescribed in Article 34 of this Circular;

b) Examine relevant documents enclosed with the customs dossier submitted or presented by the declarant, or relevant documents on the National Single-window Information Portal to decide whether to grant customs clearance of goods; or carry out physical inspection of goods to decide whether to grant customs clearance.

The Director of the General Department of Customs shall provide specific instructions on classifying customs declarations and use of classification result during customs inspection.

4. In case of paper-based customs declaration, the declarant shall submit or present the customs dossier when registering the customs declaration.

1. Cases of additional declaration:

a) The declarant may make additional declaration of the customs dossier after the System classifies the declaration, as long as it is done before the customs authority directly examine the customs dossier;

b) If the declarant or taxpayer finds errors in customs declaration before the customs authority decides to carry out a post-clearance inspection, additional declaration of the customs dossier may be made within 60 days from the customs clearance date;

c) If the declarant or taxpayer finds errors in customs declaration after the customs authority examines the customs dossier or carries out physical inspection of goods but before customs clearance, such declarant or taxpayer shall make additional declaration and shall be dealt with in accordance with regulations of law on taxation and actions against administrative violations;

d) If the declarant of taxpayer finds errors in customs declaration after 60 days from the customs clearance date or after the customs authority carries out a post-clearance inspection, such declarant or tax payer shall make additional declaration and shall be dealt with in accordance with regulations of law on taxation and actions against administrative violations;

dd) The declarant shall make additional declaration at the request of the customs authority when during examination of the customs dossier or physical inspection of goods, and shall be dealt with in accordance with regulations of law on taxation and actions against administrative violations.

Additional declaration prescribed in Point b and Point d of this Clause shall only be made if exported and imported goods are not on the List of exported and imported goods under the management of a line management agency, List of exported and imported goods under licenses, List of goods banned from export and/or import, List of goods banned from export and/or import.

2. Contents of additional declaration:

a) Additional declaration of information on electronic customs declarations, except for the information that must not be adjusted mentioned in Point 3 of Appendix II enclosed herewith. With regard to the information of which additional declaration is not supported by the System, additional declaration shall be made in accordance with Point 4 Appendix II enclosed herewith;

b) In case of paper-based customs declaration, the declarant may make additional declaration of information on the customs declaration, except for the information that must not be adjusted mentioned in Point 3 of Appendix II enclosed herewith.

3. Procedures for making additional declaration of the customs dossier

a) Responsibilities of the declarant:

a.1) In case of additional declaration of the customs declaration prescribed in Point a and Point dd Clause 1 of this Article, the declarant shall declare additional information on the System and submit relevant documents via the System or directly in paper (01 photocopy).

With regard to information of which additional declaration is not supported by the System as prescribed in Point 4 of Appendix II enclosed herewith, the declarant shall submit 02 original copies of the request for additional declaration (form No. 03/KBS/GSQL in Appendix V enclosed herewith) and 01 photocopy of documents about the additional declaration.

During inspection of documents or physical inspection of goods, if the customs authority finds that contents of the customs declaration and customs dossier are not consistent, the declarant must make an additional declaration within 05 days from the day on which the customs authority’s request is received and incur administrative penalties as prescribed by law;

a.2) In the cases of additional declaration of the customs dossier mentioned in Point b. Point c, and Point d Clause 1 of this Article:

a.2.1) With regard to information of which additional declaration after customs clearance is supported by the System as prescribed in Point 5 of Appendix II enclosed herewith, the declarant shall make additional declaration on the System and submit relevant documents via the System or directly in paper (01 photocopy);

a.2.2) With regard to other information, the declarant shall submit the request for additional declaration (form No. 03/KBS/GSQL in Appendix V enclosed herewith) and 01 photocopy of documents about the additional declaration.

a.3) If goods are not granted customs clearance because of change of the port of loading, checkpoint of export, or means of transport, the declarant shall make additional declaration as instructed in this Article. If the change of the port or loading, checkpoint of export, or means of transport leads to changes of the transport modal, the customs declaration must be cancelled as prescribed in Article 22 of this Circular;

a.4) With regard to exported goods that are granted customs clearance and brought into the customs controlled area at the checkpoint, if the port of loading, checkpoint of export, or means of transport is changed, the declarant shall submit a written notice of such change (by fax, email, etc.) to the customs authority at the checkpoint where goods are gathered to serve supervision of goods loaded onto the means of transport. If goods are exported through other locations permitted by a competent authority as prescribed by law, a written notice of the change of the checkpoint of export shall be submitted to the customs authority. Within 03 days after goods are brought into the customs controlled area, the declarant shall make and send a written request for adjustment (form No 03/KBS/GSQL in Appendix V enclosed herewith) to the Sub-department of Customs where the declaration is registered in order to update the change on the System.

With regard to exported goods that are granted customs clearance but are yet to be brought into the customs controlled area at the checkpoint, if the port of loading/checkpoint of export is changed within the same province, the declarant shall submit a written notice of such change to the customs authority at the checkpoint of export serve supervision of goods. Within 03 days from the day on which goods are brought into the customs controlled area, the declarant shall make and send a written request for adjustment to the Sub-department of Customs where the declaration is registered in order to update the change on the System.

With regard to exported goods that are granted customs clearance but are yet to be brought into the customs controlled area at the checkpoint, if the change of the port of loading/checkpoint of export leads to the change of the Customs Department in charge of the port of loading/checkpoint of export, the declarant shall submit a written notice of the change of the port of loading/checkpoint of export to the customs authority where the declaration is registered in order to change the customs controlled area and update the change on the System;

a.5) If container numbers are not available or container numbers are changed when following customs procedures for exporting goods, the declarant shall submit a list of container numbers (form No. 31/BKCT/GSQL in Appendix V enclosed herewith) to the customs official in charge at the checkpoint of export. The customs official shall check and update the container numbers on the System in order to print the list of containers.

With regard to imported goods passing through customs controlled area, if the container numbers are not consistent with the numbers on the customs declaration, the declarant shall present the delivery note the customs authority at the checkpoint of import. The customs official shall check and update the container numbers on the System in order to print the list of containers.

The declarant shall make additional declaration within 03 days from the day on which goods are brought into the customs controlled area;

a.6) In case of paper-based customs declaration, the declarant shall make a written request for additional declaration (form No. 03/KBS/GSQL in Appendix V enclosed herewith): submit 02 originals and documents proving the additional declaration.

b) Responsibilities of the customs authority:

b.1) Receive additional declarations;

b.2) Inspect the adequacy and accuracy of the additional declaration, notify the declarant of the inspection result;

b.3) Retain documents submitted by the declarant;

b.4) Issue decisions on imposition of tax and penalties for administrative violations (if any) as prescribed by law;

b.5) Notify result of inspection of additional declaration by the following deadline:

b.5.1) 02 working hours from the receipt of sufficient information or documents (if any) in the case mentioned in Point a and Point b Clause 1 of this Article;

b.5.2) 08 working hours from the receipt of sufficient information or documents (if any) in the case mentioned in Point c and Point d Clause 1 of this Article.

b.6) Update additionally declared information on the System if the customs authority accepts the additional declaration of the information of which additional declaration is not supported by the System;

b.7) If the declarant fails to comply with the customs authority’s request for additional declaration given during inspection of documents or physical inspection of goods within 05 days from the receipt of such request, the customs authority shall:

b.7.1) Issue a decision on imposition of tax and penalties for administrative violations against regulations on customs if the additional declaration affects the amount of tax payable and there is sufficient basis to determine that the declaration made by the declarant is not conformable (except for the case in Point b.7.2 of this Clause);

b.7.2) Grant customs clearance as declared and carry out an inspection afterwards as prescribed if there are there is sufficient basis for rejecting the declared value prescribed in Point a Clause 2 Article 25 of this Circular;

b.7.3) Return documents to the declarant and provide explanation is writing if the amount of tax payable is not affected.

b.8) In case of paper-based customs declaration, apart from the tasks mentioned in Point b of this Clause, the customs official must specify the time and date of receipt of the additional declaration; check the adequacy and accuracy of the additional declaration, specify the inspection result on the additional declaration, and give 01 copy of the additional declaration to the declarant.

Article 21. Declaration of repurposed goods or goods sold domestically instead of being re-exported

1. Principles:

a) Exported or imported goods that are sold domestically instead of being re-exported or repurposed must comply with Clause 5 Article 25 of Decree No. 08/2015/NĐ-CP;

b) Goods that have undergone export/import procedures may only be repurposed or sold domestically instead of being re-exported after the declarant completes customs procedures of the customs declaration;

c) If license for export/import is required during export/import procedures, the domestic sale or repurposing of goods must be approved in writing by the license issuer;

d) The taxpayer must fully declare, pay taxes and fines (if any) when goods are sold domestically or repurposed.

2. Responsibilities of the declarant:

a) Submit a customs dossier that consists of:

a.1) The customs declaration prescribed in Article 16 of this Circular;

a.2) A license to repurpose or export/import goods issued by a Ministry or regulatory body (if such license is required): 01 original copy;

a.3) A written agreement with the foreign party to repurpose goods or commercial invoices in case of transfer of ownership of processed goods, leased goods, lent goods of a foreign entity, or contract to sell tax-free goods, goods not subject to tax, goods temporarily imported or temporarily exported: 01 photocopy.

b) Fully declare and pay tax according to the new customs declaration, write the old customs declaration number, the new purpose or domestic sale of goods instead of re-export in “Notes” section of the electronic customs declaration or paper customs declaration.

If goods are re-exported or transferred to an entity that is exempt from tax or not subject to tax, the taxpayer must declare as prescribed and shall not pay tax.

If the customs authority or another competent authority finds that goods are repurposed or sold domestically repurposed but the taxpayer fails to voluntarily declare and pay tax, the taxpayer shall incur tax according to the initial customs declaration of imported goods and incur penalties according to applicable regulations. The taxpayer is responsible for fully paying tax arrears, late payment interest, and fines (if any) according to the customs authority’s decision.

3. Responsibilities of the customs authority:

Carry out appropriate customs procedures and adjust tax on the old customs declaration to the quantity of goods being repurposed or sold domestically instead of being re-exported according to the new customs declaration as follows:

a) If taxpayer has not paid tax on the old customs declaration: after tax on the new declaration is paid, the customs authority shall issue a Decision to reduce tax on the old declaration;

b) If taxpayer has paid tax on the old customs declaration: the customs authority shall issue a Decision to reduce tax on the old declaration, refund and offset tax on the old customs declaration and that on the new declaration is paid (as if overpaid tax). If tax on the old customs declaration is lower than that on the new customs declaration, the taxpayer shall pay the arrears before completing the procedures for selling goods domestically instead of being re-exported. If tax on the old declaration is higher than that on the new declaration, the overpaid amount shall be refunded by the customs authority as prescribed. The procedures for offsetting or refund shall comply with Article 132 of this Circular.

The Decision to adjust tax shall be made using the form No. 03/QĐĐC/TXNK in Appendix VI enclosed herewith.

The time limits for refunding and offsetting tax between the old customs declaration and the new customs declaration shall comply with Clause 3 Article 49 of this Circular. While the customs authority is processing tax refund and offsetting, late payment interest shall not be charged.

1. Cases in which the customs declaration is cancelled:

a) Exported goods are not brought into the customs controlled area at the checkpoint of export or imported goods do not arrive at the checkpoint of import within 15 days from the day on which the declaration is registered and goods are exempt from physical inspection;

b) The declarant fails to present the customs dossier within 15 days from the day on which the declaration is registered (if the customs dossier is required);

c) The declarant fails to present the exported or imported goods to be undergo physical inspection to the customs authority within 15 days from the day on which the declaration is registered (if the customs dossier is required);

d) cases in which the customs declaration is cancelled at the request of the declarant:

d.1) The customs declaration has been registered but customs clearance is not granted because of an error of the System;

d.2) There are multiple declarations for the same shipment of exported or imported goods (declaration information is repeated);

d.3) Goods on the declaration of exported goods have been brought into the customs controlled area but are not actually exported;

d.4) The declaration of imported goods has been registered but in fact, goods are not imported or goods have not passed through the customs controlled area;

d.5) Information that is not permitted to be changed is incorrectly provided as prescribed in Point 3 of Appendix II enclosed herewith.

2. Procedures for canceling a declaration

a) Responsibilities of the declarant:

The declarant that wishes to cancel the declaration shall make and send a written request for cancellation (form No.04/HTK/GSQL in Appendix V enclosed herewith) to the Sub-department of Customs where the declaration is registered and submit documents proving that goods are actually not exported or imported in the cases mentioned in Point d.3 and Point d.4 Clause 1 of this Article.

With regard to exported goods that have been brought into the customs controlled area but in fact are not exported, if the taxpayer wishes to cancel the declaration and bring the goods back into the domestic market, the declarant must make a commitment that tax on the declared shipment is not refunded or cancelled at any domestic tax authority or customs authority, and take responsibility for the declared information. If the customs authority or tax authority finds tax has been refunded, the declarant shall be dealt with as prescribed by law;

b) Responsibilities of the customs authority:

b.1) For electronic customs declaration:

b.1.1) Within 08 working hours from the receipt of the request for cancellation from the declarant, the customs official shall verify the reasons, conditions, and information on the request on the System, request the Director of the Sub-department of Customs to consider approving the cancellation, and cancel the declaration on the System, settle tax payable on the canceled declaration, and make an update on the risk management system to evaluate the enterprise’s conformity with law;

b.1.2) Within 10 days from the expiration date of the customs declaration mentioned in Point a Clause 1 of this Article. If the declarant does not submit a written request for cancellation of the declaration, the customs authority shall carry out an inspection. If imported goods do not arrive at the checkpoint of import or exported goods are not brought into the customs controlled area at the checkpoint of export, the declaration shall be cancelled on the System.

b.1.3) In case of cancellation of the declaration mentioned in Point b or Point c Clause 1 of this Article, the customs authority shall check and cancel the declaration on the System;

b.1.4) If the cancellation of the customs declaration of temporarily imported/export goods affect information for management of quantity of goods temporarily imported/export on the system, the customs authority must update information about goods quantity on the system after the customs declaration is cancelled;

b.1.5) The cancellation shall be notified to the Provincial Department of Taxation if the exported goods are domestic goods, or the Sub-department of Customs if exported goods were imported previously (if the Sub-department of Customs where the declaration of exported goods is registered is different from the Sub-department of Customs where the declaration of imported goods is registered) to ensure that tax on the cancelled declaration is not refunded or cancelled.

b.2) In case of paper-based customs declaration:

b.2.1) The cancelled declaration shall be crossed out with a pen and bear the official’s signature and seal;

b.2.2) Cancelled customs declarations shall be retained and sorted by registration number.

3. The Directors of Sub-departments of Customs where the declarations are registered shall consider the cancellation of customs declarations registered by customs authorities

1. According to the result of classification of customs declarations on the System, the decision of the Director of the Sub-department of Customs where the declaration is registered or the Sub-department of Customs where physical inspection of goods is carried out, information about customs declaration, risk management information on the System, the customs official shall notify the declarant via the System of the submission or presentation of one or all documents enclosed with the customs dossier, and carry out detailed inspection of the customs dossier and physical inspection of goods. In case of physical inspection of goods, the customs official must write the inspection result on the result note, update on the System in accordance with this Circular and instructions of the General Department of Customs, decide customs clearance, release, or storage of goods.

2. During the inspection, of customs offenses or tax offenses are suspected, the customs official shall request the Director of Sub-department of Customs to change the form or level of inspection.

3. During the inspection, if analysis by a professional agency is necessary for the inspection, the analysis cost shall be incurred by the customs authority.