Official Letter 6576/TCHQ-TXNK Year 2019 On Post-Clearance Inspection And Additional Tax Payment Issued By The General Department Of Customs
|Model number:||6576/TCHQ-TXNK||Type of document:||Official Letter|
|Issued place:||General Department of Customs||Signed by:||Nguyen Duong Thai|
|Date issued:||17/10/2019||Ngày hiệu lực:||17/10/2019|
The General Department of Customs received Official Letter No. 8411/VPCP-DMDN dated September 18, 2019 of the Government Office transferring the recommendations of Ong Tam Dao Joint Stock Company. Regarding this, the General Department of Customs has the following opinions:
1. For recommendations on post-clearance inspection and additional tax payment:
– Pursuant to Point c, Clause 2, Article 18 of the 2014 Customs Law:
“2. Customs declarants who are owners of goods and transport means shall have the obligations:
c) To be responsible before the law for the authenticity of the declared information and the documents submitted and presented; on the consistency of the information content between the file kept at the enterprise and the file kept at the customs office; ”
– Pursuant to Article 77 of the 2014 Customs Law:
“Article 77. Post-clearance inspection
1. Post-clearance inspection is the customs inspection’s operation of customs dossiers, accounting books, accounting vouchers and other documents, documents and data related to goods; physical inspection of goods in case of necessity and conditions after goods have been cleared.
The post-clearance inspection aims to assess the accuracy and truthfulness of the documents and records that the customs declarant has declared, submitted and presented to the customs authority; assess the compliance with customs laws and other law provisions related to export and import management by customs declarants.
2. Post-clearance inspection shall be conducted at the offices of customs offices and customs declarants’ offices.
Customs declarants’ offices include head offices, branches, shops, production and storage places.
3. The time limit for post-customs clearance inspection is 5 years from the date of registration of customs declarations. ”
Because there is no specific information about the declaration, where the declaration is opened, the General Department of Customs does not have sufficient grounds to reply to the Company. Therefore, the Company is requested to contact Customs Branch directly where post-clearance inspection is conducted for specific explanation.
=> See details in Official Letter 6576/TCHQ-TXNK effective from October 17, 2019.