The Circular prescribes that, in the course of carrying out e-customs procedures for parcels and packages of heading-1 goods exported and imported by postal services, import and export enterprises must revoke their customs declaration forms in the following cases:
- Those cases are specified in clause 11 of Article 1 in the Circular No. 39/2018/TT-BTC;
- Multiple declaration forms are used for the same parcel or package (in other words, information about different packages and parcels are duplicated);
- Packages and parcels of imported and exported goods have already had customs declaration forms and have already met legally required procedures for destruction in Vietnam;
- Customs declaration forms are made for package and parcel groups in breach of regulations after the process of handling of violations;
- Customs declaration forms for low-value packages and parcels with incorrect information are not allowed to be corrected or revised under relevant regulations;
Except when goods have already obtained permission for customs clearance or release; have already passed customs supervision areas or been exported;
- Consignees reject packages and parcels of exported and imported goods already obtaining customs declaration registration, but having yet to receive permission for customs clearance.
Circular No. 56/2019/TT-BTC is entering into force on October 15, 2019.
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