kết quả bóng đá trực tiếpWhen shall customs declarants choose to submit customs declarations electronically or submit them on paper customs declaration forms in Vietnam?
When shall customs declarants choose to submit customs declarations electronically or submit them on paper customs declaration forms in Vietnam? In what cases shall customs declarants supplement their customs declarations in Vietnam?
When shall customs declarants choose to submit customs declarations electronically or submit them on paper customs declaration forms in Vietnam?
Based on Clause 2 Article 25 of Decree 08/2015/ND-CP (amended by Article 12 of Decree 59/2018/ND-CP), customs declarants can choose to submit customs declarations electronically or on paper customs declaration forms in kết quả bóng đá trực tiếp following cases:
- Export and import goods of border residents.
- Export and import goods exceeding kết quả bóng đá trực tiếp duty-free limit of departing or arriving individuals.
- Emergency relief goods and humanitarian aid.
- Export and import goods serving national defense and security.
- Gift items, presents, and personal belongings.
- Goods transported in temporary import - re-export, temporary export - re-import procedures, including empty containers with or without hooks, and flexitanks placed within containers for liquid cargo.
- Temporary import - re-export, temporary export - re-import of goods for specific time-limited tasks, in kết quả bóng đá trực tiếp case of accompanying departing or arriving passengers.
- Cases where kết quả bóng đá trực tiếp electronic customs data processing system and kết quả bóng đá trực tiếp electronic customs declaration system cannot perform electronic transactions with each other, due to reasons from either or both systems or other causes.
- Other goods as stipulated by kết quả bóng đá trực tiếp Ministry of Finance.
When shall customs declarants choose to submit customs declarations electronically or submit them on paper customs declaration forms in Vietnam? - image from internet
In what cases shall customs declarants supplement their customs declarations in Vietnam?
Based on Clause 1 Article 20 of Circular 38/2015/TT-BTC (amended by Article 9 of Circular 39/2018/TT-BTC), customs declarants are allowed to supplement information on kết quả bóng đá trực tiếp customs declaration form in kết quả bóng đá trực tiếp following cases:
- Supplementing during customs clearance:
+ Supplementing before kết quả bóng đá trực tiếp customs authority notifies kết quả bóng đá trực tiếp customs declaration form's routing result to kết quả bóng đá trực tiếp customs declarant.
+ Discovering errors in kết quả bóng đá trực tiếp customs declaration after kết quả bóng đá trực tiếp customs authority notifies kết quả bóng đá trực tiếp routing result but before customs clearance.
+ Supplementing customs documents upon request by kết quả bóng đá trực tiếp customs authority when discrepancies or inconsistencies are found between kết quả bóng đá trực tiếp actual goods and customs documents during kết quả bóng đá trực tiếp examination of documents and physical inspection.
+ Supplementing after customs clearance: Identifying errors in kết quả bóng đá trực tiếp customs declaration.
Note: Supplementary information related to export and import licenses; specialized inspections for quality, health, culture, animal quarantine, animal products, plants, and food safety shall not be allowed after customs clearance.
Shall kết quả bóng đá trực tiếp customs declaration be canceled if there are errors in kết quả bóng đá trực tiếp declared information that cannot be supplemented in Vietnam?
ased on Point d, Clause 1, Article 22 of Circular 38/2015/TT-BTC (amended by Point 11 of Circular 39/2018/TT-BTC), kết quả bóng đá trực tiếp regulations regarding kết quả bóng đá trực tiếp cancellation of customs declarations are as follows:
Cancellation of customs declarations
1. Cases of cancellation:
a) kết quả bóng đá trực tiếp customs declaration form has no validity for customs procedures in kết quả bóng đá trực tiếp following cases:
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d) Cancellation of kết quả bóng đá trực tiếp customs declaration form upon kết quả bóng đá trực tiếp request of kết quả bóng đá trực tiếp customs declarant:
d.1) Export customs declaration form that has completed customs procedures, and kết quả bóng đá trực tiếp goods have been placed under customs supervision, but kết quả bóng đá trực tiếp customs declarant requests to return them to kết quả bóng đá trực tiếp domestic area for repair or recycling.
d.2) On-site export customs declaration form that has been cleared or released, but kết quả bóng đá trực tiếp exporter or importer cancels kết quả bóng đá trực tiếp export or import transaction.
d.3) In addition to kết quả bóng đá trực tiếp cases specified in points a.2, a.3, a.4, d.1, and d.2 of this provision, kết quả bóng đá trực tiếp export customs declaration form has been cleared or released, but no actual export of goods has taken place.
d.4) kết quả bóng đá trực tiếp customs declaration form contains errors in kết quả bóng đá trực tiếp declared information specified in Section 3 of Appendix II issued together with this Circular, except in cases where kết quả bóng đá trực tiếp import customs declaration form has been cleared or released and kết quả bóng đá trực tiếp goods have entered kết quả bóng đá trực tiếp customs supervision area, or kết quả bóng đá trực tiếp export customs declaration form has been cleared or released and kết quả bóng đá trực tiếp goods have actually been exported.
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Therefore, customs declarants are required to cancel kết quả bóng đá trực tiếp customs declaration form if there are errors in kết quả bóng đá trực tiếp declared information that cannot be supplemented.
However, for import customs declaration forms that have been cleared or released and kết quả bóng đá trực tiếp goods have entered kết quả bóng đá trực tiếp customs supervision area, or export customs declaration forms that have been cleared or released and kết quả bóng đá trực tiếp goods have actually been exported, kết quả bóng đá trực tiếp customs declarants are not allowed to cancel them.
