According to this document, during Covid-19 pandemic, customs declarants who submit customs dossiers to clear congestion of goods during customs clearance shall meet the following conditions:
- Customs declarants or Sub-Departments of Customs are in the areas subject to distancing, quarantine or lockdown according to the notice of competent authorities for prevention and control of Covid-19.
- Certain documents of the customs dossier have to be submitted during the distancing, quarantine or lockdown period.
In addition, The Circular No.121/2021 also prescribes Customs dossier submission deadline:
- The customs declarants shall submit additional physical dossiers within 30 days after the date of registration on the customs declaration forms.
In case of force majeure, it shall be extended by 05 more working days from the expiry of the distancing, quarantine or lockdown period according to the notice of the competent authority.
- The customs declarants shall face penalties in accordance with the law on customs in cases of failure to meet the deadline.
The Circular No. 121/2021/TT-BTC comes into force from December 24, 2021.
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