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;

• 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

• Right after the receipt of the application for additional declaration of customs dossier and sufficient documents submitted by the declarant

Fee

• Not applied

No

Type of documents

Note

1

Documents related to additional declaration

 01 photocopy

2

The application for additional declaration according to the Form No. 03/KBS/GSQL in Appendix V enclosed with Circular No. 38/2015/TT-BTC

02 original copy

Step 1

The declarant shall declare additional information on the customs declaration

Step 2

The customs authority shall examine and accept contents of the additional declaration of the declarant

Cases of additional declaration:

The declarant may make additional declaration of the customs dossier after the System classifies the declaration, as long as it is done before the customs authority directly examine the customs dossier;

If the declarant or taxpayer finds errors in customs declaration before the customs authority decides to carry out a post-clearance inspection, additional declaration of the customs dossier may be made within 60 days from the customs clearance date;

If the declarant or taxpayer finds errors in customs declaration after the customs authority examines the customs dossier or carries out physical inspection of goods but before customs clearance, such declarant or taxpayer shall make additional declaration and shall be dealt with in accordance with regulations of law on taxation and actions against administrative violations;

If the declarant of taxpayer finds errors in customs declaration after 60 days from the customs clearance date or after the customs authority carries out a post-clearance inspection, such declarant or tax payer shall make additional declaration and shall be dealt with in accordance with regulations of law on taxation and actions against administrative violations;

The declarant shall make additional declaration at the request of the customs authority when during examination of the customs dossier or physical inspection of goods, and shall be dealt with in accordance with regulations of law on taxation and actions against administrative violations;

The additional declaration shall only be made if exported and imported goods are not on the List of exported and imported goods under the management of a line management agency, List of exported and imported goods under licenses, List of goods banned from export and/or import, List of goods banned from export and/or import.