What are cases where a customs declarant is allowed to supplement trực tiếp bóng đá hôm nay euro declaration in Vietnam? What is the content of customs declaration suplementary in Vietnam?

What are cases wherea customs declarant is allowed to supplement trực tiếp bóng đá hôm nay euro declaration in Vietnam?

Pursuant to Clause 1, Article 20 ofCircular 38/2015/TT-BTC(supplemented by Clause 9, Article 1 ofCircular 39/2018/TT-BTC), except for the information criteria on trực tiếp bóng đá hôm nay euro declaration not allowed to be supplemented as specified in Section 3, Appendix 2 issued withCircular 39/2018/TT-BTC, trực tiếp bóng đá hôm nay euro declarant is permitted to supplement the information criteria on trực tiếp bóng đá hôm nay euro declaration in the following cases:

- supplement during clearance:

+ trực tiếp bóng đá hôm nay euro declarant, taxpayer can supplement trực tiếp bóng đá hôm nay euro dossier before trực tiếp bóng đá hôm nay euro authority notifies the result of trực tiếp bóng đá hôm nay euro declaration channeling to trực tiếp bóng đá hôm nay euro declarant;

+ If trực tiếp bóng đá hôm nay euro declarant, taxpayer discovers errors in trực tiếp bóng đá hôm nay euro declaration after trực tiếp bóng đá hôm nay euro authority notifies the channeling result but before clearance, they are allowed to supplement trực tiếp bóng đá hôm nay euro dossier and are subject to penalties as per the law;

+ trực tiếp bóng đá hôm nay euro declarant, taxpayer must supplement trực tiếp bóng đá hôm nay euro dossier upon request by trực tiếp bóng đá hôm nay euro authority when it finds discrepancies or inconsistencies between the actual goods, trực tiếp bóng đá hôm nay euro dossier and the declaration information during dossier examination or physical inspection of goods, subject to legal penalties.

- supplement post-clearance:

Except for supplementments related to export/import licenses; specialized inspections concerning the quality of goods, health, culture, animal quarantine, animal and plant products, food safety, trực tiếp bóng đá hôm nay euro declarant shall supplement post-clearance in the following cases:

+ trực tiếp bóng đá hôm nay euro declarant, taxpayer identifies errors in trực tiếp bóng đá hôm nay euro declaration and can supplement trực tiếp bóng đá hôm nay euro dossier within 60 days from the clearance date but prior to trực tiếp bóng đá hôm nay euro authority's decision for post-clearance audit or inspection;

+ Beyond 60 days from the clearance date and before trực tiếp bóng đá hôm nay euro authority's decision for post-clearance audit or inspection, if the declarant or taxpayer discovers errors, they must supplement and are subject to legal penalties;

+ trực tiếp bóng đá hôm nay euro declarant must supplement upon request of trực tiếp bóng đá hôm nay euro authority during dossier or actual goods inspection, subject to legal penalties concerning taxes and administrative violations.

Note: supplementments related to export/import licenses; specialized inspections concerning the quality of goods, health, culture, animal quarantine, animal and plant products, food safety are not allowed post-clearance.

What are cases where a customs declarant is allowed to supplement trực tiếp bóng đá hôm nay euro declaration in Vietnam?(Image from the Internet)

What is the content of customs declaration suplementary in Vietnam?

Pursuant to Clause 2, Article 20 ofCircular 38/2015/TT-BTC(supplemented by Clause 9, Article 1 ofCircular 39/2018/TT-BTC), the regulations on the content of customs declaration suplementary are as follows:

- supplement information criteria on the electronic customs declaration, except information not allowed to be supplemented as specified in Point 3, Appendix II issued with this Circular; if the system does not support the supplementment of information on trực tiếp bóng đá hôm nay euro declaration, then such supplementment should follow guidelines at Point 4, Appendix II issued with this Circular;

- In the case of a paper customs declaration, trực tiếp bóng đá hôm nay euro declarant is allowed to supplement the information on trực tiếp bóng đá hôm nay euro declaration, except for the information criteria not permitted for supplementment as specified at Point 3, Appendix II issued with this Circular.

Is it possible to cancel a declaration with errors in criteria that are not allowed to be supplemented?

Based on Point d, Clause 1, Article 22 ofCircular 38/2015/TT-BTCas supplemented by Clause 11, Article 1 ofCircular 39/2018/TT-BTC, regulations on the cancellation of declarations are as follows:

Cancellation of customs declarations

1. Cases of cancellation of declarations

a) Customs declarations have no value for customs procedures in the following cases:

...

d) Cancellation of customs declarations at the request of trực tiếp bóng đá hôm nay euro declarant:

d.1) The export customs declaration has completed customs procedures and goods have been brought into trực tiếp bóng đá hôm nay euro supervision area, but the declarant requests to return them to the domestic market for repair or recycling;

d.2) On-the-spot export customs declarations have been cleared or goods have been released but the exporter or importer cancels the export/import transaction;

d.3) Besides the cases specified at Points a.2, a.3, a.4, d.1, and d.2 of this Clause, the export customs declaration has been cleared or goods have been released but the goods are not actually exported;

d.4)Customs declaration but the declarant mistakenly enters information criteria as stipulated in Section 3, Appendix II issued with this Circular, except for cases where the import customs declaration has been cleared or goods have been released and passed trực tiếp bóng đá hôm nay euro supervision area; or the export customs declaration has been cleared or goods have been released and have been actually exported.

...

Thus, trực tiếp bóng đá hôm nay euro declarant may request cancellation of trực tiếp bóng đá hôm nay euro declaration when errors are made in the information criteria not allowed to be supplemented.

However, for clearances where import declarations have been processed, goods have been released and have passed trực tiếp bóng đá hôm nay euro supervision area, or export declarations where goods have been actually exported, trực tiếp bóng đá hôm nay euro declarant cannot cancel.