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06 cases of canceling electronic customs declaration with import-export goods of group 1

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This is the featured content mentioned in Circular 56/2019/TT-BTC amending Circular 49/2015/TT-BTC dated 14/4/2015 and Circular 191/2015/TT-BTC November 24, 2015.

Updated on : 31-08-2019

Accordingly, when carrying out e-customs procedures for packages and goods of group 1 exported or imported via postal service, enterprises must cancel customs declarations in the following cases:
- Cases prescribed in Clause 11, Article 1 of Circular 39/2018 / TT-BTC;
- Declare multiple customs declarations for the same package or goods parcel (duplicating the declaration information);
- Packages and packages of imported goods have declared customs declarations and completed destruction procedures in Vietnam according to regulations;
- Customs declarations are declared according to groups of packages and packages not in compliance with regulations after handling violations;
- Low-value customs declarations that misrepresent information are not allowed to be amended, supplemented as prescribed;
Except for cases where customs clearance or release of goods and goods has passed through customs supervision areas or has been exported;
- The consignee refuses to accept the package, the package of imported goods has registered the declaration but not yet cleared.
Circular 56/2019 / TT-BTC takes effect from October 15, 2019.