Procedures for canceling customs declarations

+ Through the data processing system Dcustoms electronics.

+ In case of cancellation of customs declaration specified in Point c, Clause 1, Article 22 of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance, amended and supplemented at the warehousehern 11 Article 1 Circular No. 39/2018/TT-BTC: No later than 01 working day from the date the goods are shipped. re issue or receive a document confirming the destruction has been carried out, the Customs Branch where the customs declaration is registered shall cancel the declaration;

+ In case of cancellation of customs declaration specified in Points b and d, Clause 1, Article 22 of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance, amended and supplemented in Clause 11 Article 1 Circular No. 39/2018/TT-BTC: Within 08 (eight) working hours from the date of receiving the request to cancel the customs declaration from the customs declarant, the customs officer shall check the reasons, conditions and information of the customs declaration toeh request to cancel on the System, deh Submit to the Director of the Sub-Department to approve and cancel the customs declaration and respond to the results to the customs declarant on the System, handle the paid tax (if any) according to the provisions of Article 131 of Circular 38/2015 /TT-BTC is amended and supplemented in Clause 64, Article 1 of Circular 39/2018/TT-BTC and updated into the Risk Management System to evaluate legal compliance criteria for businesses.

b) Authority or competent person authorized or decentralized to implement (if any): None

c) Agency directly implementing administrative procedures: Customs Branch

d) Coordinating agency (if any): None

a) Customs declaration has no price pDo customs clearance ashng the following cases:

a.1) Hunmarketablet a period of 15 days from the date of registration of the import customs declaration without goods arriving at the import border gate;

a.2) The 15-day period expiresYes The date of registration of the export customs declaration, the goods are exempt from document inspection and physical inspection but the goods have not yet been brought into the customs supervision area at the export border gate;

a.3) At the end of 15 days from the date of registration of the export customs declaration, the goods must beehCheck the documents but the customs declarant has not submitted the customs documents or has completed customs procedures but the goods have not been brought into the customs supervision area at the export border gate;

a.4) Heh Within 15 days from the date of registration of the export customs declaration, the goods must be physically inspected but the customs declarant has not submitted the documents and presented the goods for inspection by the customs authority;

a.5) Customs declaration dah registration, the goods are subject to a license from a specialized management agency but do not have a license at the time of declaration registration.

b) The customs declaration has been registered but has not been cleared due to System xuh Customs electronic data management has problems and replacement paper customs declarations have been cleared or released or brought into storage;

c) The customs declaration has been registered but the goods do not meet the regulations on specialized management and inspection. After handling the violation, the additional penalty is forced to pay.Asiani export or destroyy;

d) Cancel the customs declaration at the request of the customs declarant:

d.1) Export customs declaration has completed customs procedures, dah There are goods brought into the customs supervision area but the customs declarant requests to bring them back to the inland for repair or repair.Asianinstitutionalization;

d.2) On-site export customs declaration has cleared customs or released goods but the exporter or importer cancels the export or import transaction;

d.3) In addition to the cases specified in points a.2, a.3, a.4, and d.1 and d.2 above, the export customs declaration has cleared or released the goods but did not actually export the goods;

d.4) Customs declaration but the customs declarant incorrectly declares the information criteria specified in Section 3, Appendix II issued with Circular Circular 38/2015/TT-BTC amended and supplemented in Appendix Appendix I Circular 39/2018/TT-BTC, except in cases where the import customs declaration has been cleared or released and the goods have passed through the customs supervision area; or export customs declaration DCustoms clearance or release of goods and actual exported goods.

+ Step 2: The customs authority considers canceling the registered customs declaration;

+ Documents proving the fact that the goods are not exported or imported (for cases where proof is required)