Headlines 06/09/2019 10:14 SA

E-customs declaration forms for imports and exports heading No.1 are revoked in following 6 cases

Phương Ngọc

This is the highlight of the Circular No. 56/2019/TT-BTC on amendments to Circular No. 49/2015/TT-BTC dated April 14, 2015 and Circular No. 191/2015/TT-BTC dated November 24, 2015.

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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