View Procedure

Category

Customs Clearance Procedure

Responsible Agency

Provincial Customs Department

Address:

Phone:

Email:

Legal basis of the Procedure                

• Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006;

• Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government, detailing a number of articles of the Law on Tax Administration and the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration;

• Circular No. 38/2015/TT-BTC dated 3/25/2015 of the Ministry of Finance on customs procedures; customs supervision and inspection; export tax, import tax, and tax administration of exported or imported goods.

Processing time

• Within 02 working hours in case the taxpayer finds that tax declaration dossier is incorrect and declares in an additional declaration to submit to the customs authority;
  • After the customs declaration classification result is given but before the detailed examination of dossier by the customs authority;
  • Within 60 days from the day of clearance but before the post-clearance examination and inspection by the customs authority;
• Within 08 working hours from the receipt of sufficient information or documents (if any) in the case of additional declaration;
  • After the the dossier examination and physical examination of goods by the customs authority but before customs clearance; 
  • After 60 days from the day of clearance or after the post-clearance examination and inspection by the customs authority.

Fee

• Not applied

No

Type of documents

1

A written request for additional declaration (Form No. 03/KBS/GSQL in Appendix V enclosed with Circular No. 38/2015/TT-BTC of the Ministry of Finance); 02 original copy

2

Enclosed documents proving the additional declaration  

No

Contents

Step 1

The taxpayer shall submit a written request for additional declaration

Step 2

The Customs Authority where procedures are followed shall receive and examine the additional declaration and notify results to the taxpayer

The additional tax declaration for exported and imported goods is required in the following cases:

- After the customs declaration classification result is given but before the detailed examination of dossier by the customs authority;

- If the declarant or taxpayer finds errors in customs declaration within 60 days from the day of customs clearance but before the customs authority decides to carry out a post-clearance inspection.