News

Handling problems on goods preservation in Circular 39

Summary

The determination of the time when enterprises deliver goods for preservation is the date that enterprises transport goods out of Customs supervision area at border gate and is certified by the Customs on the system.

Updated on : 16-10-2018

According to the instruction by the General Department of Vietnam Customs to local Customs Departments, goods delivery for preservation means that the enterprise transports goods out of the Customs supervision area at the border gate for delivery to the site where the goods are stored, meeting the conditions specified in Clause 3, Article 33 of Decree No.08/2015/ND-CP that are specifically guided at Point b, Clause 3, Article 32 of Circular No.38/2015/TT-BTC (amended and supplemented in Clause 21, Article 1 Circular 39/2018/TT-BTC).

Thus, the determination of the time when enterprises deliver goods for preservation is the date that enterprises transport goods out of Customs supervision area at border gate and is certified by the Customs in the system.

Regarding the determination of the time for notification of information on exported goods in the same container and the same means of transport, the General Department of Vietnam Customs instructed that Point k, Clause 1, Article 18 of Circular 38/2015/TT-BTC (amended and supplemented at Point b, Clause 7, Article 1 of Circular 39/2018/TT-BTC) stipulates that when registering export customs declaration, the declarant shall fully declare the container number in the declaration for export goods transported by container and the cargo control number.

In case where goods under many export declarations of the same goods owners in the same container or the same means of transport, the declarant shall notify information prescribed in form 5 of Appendix I issued attached with Circular 39/2018 / TT-BTC.

Thus, the time for notification of information of exported goods in the same container or the same means of transport is prior to the declaration registration (the description in Form 15 of Appendix I of Circular 39/2018/TT-BTC also stipulates this time).

Source: Customs News