Procedures for additional declaration of customs dossiers of exported and imported goods

+ Through the electronic customs data processing system.

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): General Department of Customs

Except for the information criteria on the customs declaration that cannot be additionally declared as prescribed in Section 3, Appendix II issued with Circular 38/2015/TT-BTC, amended and supplemented in Appendix I of Circular 39/2018. /TT-BTC, customs declarants are allowed to declare additional information on the customs declaration in the following cases:

a) Additional declaration during customs clearance:

a.1) Can customs declarants and taxpayers declare additional documents?i before the customs authority notifies the customs declaration classification results to the customs declarant;

a.2) Customs declarants and taxpayers discover errorsg Customs declaration after the customs authority announces the results of channel classification but pUpon customs clearance, additional customs documents can be declared and handled according to the provisions of law;

a.3) Customs declarants and taxpayers shall make additional declarations in customs dossiers according to the lawHeyThe request of the customs authority when the customs authority detects errors or inconsistencies between the actual goods and customs documents and the declared information during the process of checking documents and inspecting goods.unmarketable Goods will be handled according to the provisions of law.

b) Additional declaration after goods have been cleared:

Except for related additional declaration content DTo export and import licenses; Specialized inspection of goods quality, health, culture, quarantine of animals, animal products, plants, food safety, customs declarants make additional declarations after customs clearance in cases after:

b.1) Customs declarants and taxpayers determined there were errors in theg Customs declarations can be supplemented to customs documents within 60 days from the date of customs clearance but before the customs authority decides on post-clearance inspection or inspection;

b.2) Overdue period of 60 days keh From the date of customs clearance and before the customs authority decides on post-clearance inspection, inspectors, customs declarants, and taxpayers who discover errors in customs declaration must make additional declarations and be handled. according to regulations of the Law.

+ Electronic Transaction Law No. 51/2005/QH11 dated November 29, 2005;

+ Decree No. 27/2007/ND-CP dated February 23, 2007 of the Government on electronic transactions in financial activities;

+ Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government detailing and implementing measures for a number of articles of the Customs Law on customs procedures, inspection, supervision and control custom;

+ Decree No. 59/2018/ND-CP dated April 20, 2018 of the Government amending and supplementing a number of articles of Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government regulating details and measures to implement the Customs Law on customs procedures, inspection, supervision and control;

+ Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance regulating customs procedures quan; customs inspection and supervision; export tax, import tax and tax administration for exported and imported goods;

+ Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance amending and supplementing a number of articles in Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry The Minister of Finance stipulates veh leprosy procedures; customs inspection and supervision; export tax, import tax and managementTax notice for exported and imported goods.

+ Step 2: The customs authority reviews and accepts the additional declaration content of the customs declarant.

+ Documents related to additional declaration: 01 photocopy;

+ In case of additional declaration in case of export or import, there is an agreement to buy and sell the whole lot, the whole ship and there is an agreement on tolerances on the quantity and commercial level of the goods.

++ Port's weighing note (for bulk and bulk goods) or Port's package inspection document or Record of on-site inspection of quantity and weight of the trader providing inspection services or Conclusion Quantity and type appraisal results of traders providing appraisal services: 01 photocopy;

++ Importer's warehouse receipt for import customs declarations or exporter's warehouse receipt for export customs declarations: 01 photocopy;

++ BiHeyn Goods receipt signed by the seller's representative or Final settlement sheet with confirmation from the buyer and seller on the quantity, results of commercial classification of the goods and product quality.oh actual paymentunmarketable: 01 photocopy.

In case the settlement sheet does not have enough confirmation from the buyer and seller, there must be confirmation from the customs declarant on the documents;

++ HGoods purchase and sale contract showing agreement on acceptance of discrepancies in quantity, type and method of settlement of payment amount according to actual reality and form of payment: 01 photocopy;

++ ChstasisPayment documents (if any): 01 photocopy;

++ License dah Quantity adjustment for nhnGoods must have a license: 01 original copy. In case the state management agency transfersHeyn industries submit licenses electronically through the National Single Window Portal in accordance with law veh national one-stop shop, customs declarants do not payheri submit this document.

+ In case of additional declaration of customs documents in case of sending excess or wrong goods

++ Consigner's written confirmation of sending excess or wrong goods: 01 photocopy;

++ Contract and Contract Appendix record changes to information about goods and value of goods or other relevant documents.Asian Equivalent value as prescribed by law: 01 photocopy;

++ Commercial invoice records the correction pouri villagesg Information about goods and value of goods: 01 photocopy;

++ Bill of lading or equivalent transport document (in case the additional declaration is related to the criteria of number of containers, number of packages or weight for bulk goods and goods that have not yet left the supervision area customs): 01 photocopy for imported goods with bill of lading or equivalent transport documents;

++ Payment documents (if any): 01 copy;

++ GiahThe license has adjusted the quantity for goods requiring a license and made additional declaration in the villageg Quantity: 01 original;

++ Giahy adjusted specialized inspection certificate veh quantity if above GiahCertificate of specialized inspection with quantity recorded: 01 original copy.

+ In case of additional customs dossier declaration after customs clearance in case of sending missing goods and goods that have not been brought or partly taken out of the customs supervision area

++ Shipper's written confirmation of missing goods: 01 photocopy;

++ Contract dOhng and Contract AppendixOhng records the modification of information veh goods and their value or other documents of equivalent value according to the provisions of law: 01 photocopy;

++ Commercial invoice recording changes to information about goods and value of goods: 01 photocopy;

++ Bill of lading or equivalent transport document (in case the additional declaration is related to the criteria of number of containers, number of packages or weight for bulk goods and unpackaged goods). DLeave the customs supervision area): 01 photocopy;

++ Payment documents (if any): 01 copy;

++ Inspection results on the actual quantity of imported goods of traders providing inspection services.