View Procedure

Category

Customs Clearance Procedure

Responsible Agency

Provincial Customs Department

Phone:

Email:

Legal basis of the Procedure                

• Law on Customs No. 54/2014/QH13 dated June 23, 2014;

• Law on Electronic Transactions 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 on guidelines for enforcement of the Law on Customs in terms of customs procedures, customs supervision and inspection;

• Circular No. 38/2015/TT-BTC dated March 25, 2015 on customs procedures; customs supervision and inspection; export tax, import tax, and tax administration applied to exported and imported goods

Processing time

Within 08 working hours from the receipt of the request for cancellation from the declarant, the customs officer shall verify the reasons, conditions, and information on the request on the System, request the Director of the Customs Division 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;

Within 10 days from the expiration date of the customs declaration after 15 days from the day on which the declaration is registered, goods are exempted from physical inspection but imported goods have not been transported to the importing checkpoint or exported goods have not been brought into CCA at the exporting checkpoint, 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 canceled on the System.

Fee

Not applied

No

Type of documents

1

The application for cancellation according to the Form No. 04/HTK/GSQL in Appendix V enclosed with Circular No. 38/2015/TT-BTC

2

Documents proving that the goods are not actually export/imported (for the cases that require proving)

Step 1

The declarant shall submit an application for cancellation of the registered customs declaration

Step 2

The customs authority shall consider the cancellation of the registered customs declaration

A declaration shall be canceled in these following cases:

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 subject to 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 canceled 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 of Circular No. 38/2015/TT-BTC.