Is there a penalty for amending the declaration after customs clearance? What happens after 60 days?

1. Situations in which filing a customs statement is required or not for customs clearance

Clause 1, Article 4 of the 2014 Customs Law states that the process of verifying and examining the customs processes for products that are going to be imported or exported is known as customs clearance service. Customs declaration and customs officers are mandated by law to handle customs procedures. Authorities will be able to collect and handle information about items with the use of customs clearing procedures.

Additionally, the process guarantees that the products being exchanged are legitimate products under the law. Authorities are also assisted in managing and verifying information regarding commodities, taxes, and other elements by customs clearance procedures. Dolphin Sea Air will outline the situations below where completing a customs declaration is required and when it is not:

1.1 If customs declaration paperwork is required

When the following circumstances are met by Clause 50, Article 1 of Circular No. 39/2018/TT-BTC about the requirement for customs declaration documents:

• Products that are bought, rented, sold, and borrowed by export processing businesses. The implementation of contracts between export processing firms regarding supplies, raw materials, equipment, and machinery will be based on Clause 3, Article 76 of Circular No. 39/2018/TT-BTC.
• items include consumer items, food, stationery, building supplies, and meals that are bought domestically for construction projects, offices, and the everyday activities of authorities and staff working in these sectors companies.
• Moving cargo between businesses in the same export processing zone or among export processing businesses.
• Goods that are brought into or taken out of the business for repackaging, packing, categorization, and maintenance. If the business does not handle customs procedures, it can nonetheless create and preserve documentation and keep an eye on the in- and out-of-goods activities in accordance with Ministry of Finance standards.

1.2 In situations where a customs declaration is not required

In case there is no need to make a customs declaration according to Clause 2, Article 16 of Circular 219/2013/TT - BTC as follows:

• Businesses using technological means to export services and software. However, in order to comply with legal requirements, the company institution must finish the necessary steps to verify that the buyer has got the software and services electronically.
• Construction projects overseas or in non-tariff zones.
• Businesses that provide stationery and commodities. water and power to support the day-to-day operations of enterprises that sell consumer products, food, and grains.

>>>> SEE MORE: Dolphin Sea Air's current customs declaration service process

2. If the declaration is amended after customs clearance, is there a penalty?

If the declaration is amended after customs clearance, is there a penalty? If a business finds out that it misrepresented information on the customs declaration, resulting in underpayment of taxes. Currently, businesses are required to declare supplementary papers in accordance with Clause 9, Article 1 of Circular 39/2018/TT-BTC and Article 20 of Circular 38/2015/TT-BTC, which update and supplement:

• b) After the products are released from customs, prepare the following extra declaration documents: Aside from topics like import and export permits, health, culture, specialist product quality inspection, animal products, animal confinement, and the safety of food and plants. For the following situations, customs declarations need to prepare extra declaration documents:
  • b.1) The customs declarant has sixty days from the date of customs clearance to declare an additional document if they find an error in the customs declaration. Before the customs authority decides to investigate and inspect the goods, the customs declarant must declare further documentation.
  • b.2) The customs declarant shall be dealt with in accordance with the legislation in accordance with Decree No. 128/ 2020/ND-CP dated October 19, 2020, in the event that the declarant finds inaccuracies in the customs declaration and makes supplementary declarations more than sixty days after the date of customs clearance.

>>>> CONTINUE: Guide for Vietnam customs declaration form online

3. What happens if customs declarations are amended after more than 60 days?

If the customs declaration is altered more than sixty days after it was made, the company, the importer, or the exporter may be penalized. Clause 2, Article 9 of Decree No. 128/2020/ND-CP, issued October 19, 2020, states that the penalty is specifically based on the administrative infractions of false declaration units that result in an underpayment of taxes. as follows:

• Tax underpayment and increased violations as previously specified will be delayed, decreased, exempt, or not collected. Examples of these violations include:
  • With the exception of the clauses in Clause 8, Clause 8, Article 11, Point b, Clause 1 Article 14 of Decree No. 128/2020/ND-CP, the customs declarant falsely reports the name, kind, amount, quality of products code, customs value, tax rate, tax rate, and origin.
  • Customs declarants misreported products regulated according to tariff quotas as well as those that were tax-exempt and non-taxable.
  • When creating tax exemption paperwork, the customs declarant makes mistakes when declaring certain information regarding exemption, consideration of exemption, reduction, refund, non-collection, or handling fines/overpaid taxes.
  • Regulations pertaining to the handling of supplies, raw materials, equipment, machinery, processed goods, exports, and processed products are broken, which results in an excess of goods in inventory compared to what is recorded in books and papers. books of accounts or records from customs.
  • Compile final settlement reports on imported raw materials, supplies, and components that are utilized in production but aren't really utilized for processing and manufacturing.
  • Declare imported commodities in accordance with the type of processing or manufacture, even though Vietnam does not have any facilities for these activities. In addition, the producing facility is devoid of any apparatus or equipment.
• Businesses that delay, reduce, exempt, or fail to collect taxes may be penalized 10% of the inflated or under-declared tax amount. Relevant in any of the following situations involving changing customs declarations:
  • Following the announcement by the customs authority regarding the scrutiny of customs records for items undergoing customs procedures, the customs declarant modifies the customs declaration.
  • Before the customs authority decides on the post-customs clearance inspection and the examination of cleared goods, the customs declarant may make amendments to the customs declaration within 60 days after the date of approval.
  • When the additional declaration deadline for the settlement report has passed but before the customs authority makes a decision to verify the settlement report, the customs declarant modifies the customs declaration.
• Businesses that delay, reduce, exempt, or fail to collect taxes will be fined 20% of the inflated or under-declared tax amount. Relevant in any of the following situations involving changing customs declarations:
  • The customs authorities found a breach of the terms in Clause 1, Article 9 of Decree No. 128/2020/ND-CP when executing customs operations.
  • After clearing items through inspection, customs officials found infractions under Clause 1, Article 9 of Decree No. 128/2020/ND-CP.
  • When reviewing products that did not have an official price when filing the customs declaration, as well as commodities with additional charges, the customs authorities found that the customs declarant had neglected to report the customs value in accordance with laws. When the customs declaration is registered or the items get real payment, the adjustment is applied to the customs value that hasn't been calculated yet.
  • Clause 1, Article 9 of Decree No. 128/2020/ND-CP was violated, as the customs declarant found out when they supplemented the tax dossier following the inspection and examination.
  • Infractions of Clause 1, Article 9 of Decree No. 128/2020/ND-CP at Points b, c, and d, provided that the offending entity or individual does not make good on the consequences by paying the entire amount of tax due by the deadline. Point c, Clause 1, Article 14 of Decree No. 128/2020/ND-CP stipulates penalties to be applied at the time of recording an administrative infringement.

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4. What is the goal of the customs clearance procedure?

The following query has been addressed by Dolphin Sea Air: Is it illegal to change declarations after customs clearance? The following details will help you understand what customs clearance procedures are and why they are necessary:

4.2 What are the steps for clearing customs?

Customs declarants are required to complete the following processes as part of the customs clearance process:

• Make a customs declaration and submit it.
• Send in or display the paperwork that is part of the customs records.
• Bring the products and the means of transportation to the agreed-upon spot so that you can examine them in person.
• Businesses and individuals exporting and importing goods are required by tax regulations to comply with financial obligations, such as paying fees, charges, taxes, and other legal requirements according on Circular 14/2012/ TT-BTC.

When carrying out customs procedures, customs officers and customs agencies have the following responsibilities:

• Obtain and register customs paperwork.
• Transport the items and methods of transportation to the agreed-upon location so that they can be examined in person.
• Organize income from taxes and other sources in compliance with legal requirements. 

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4.3 The goal of the customs clearance process

The following is the aim of the customs clearance process:

• The State is assisted in collecting, calculating, and controlling taxes by customs clearance procedures.
• The State benefits from customs clearance procedures by knowing and collecting substantial amounts to support the state budget.
• Control and management of products, vehicles, and the entry and exit of cars and items that are not on the forbidden list are aided by the implementation of customs clearance procedures. From there, it can support the stabilization of social security and order.

5. Frequently requested inquiries

Apart from the query: Is it illegal to make changes to the declaration after customs clearance? Companies and individuals involved in the import and export of goods still have a lot of unanswered issues. Dolphin Sea Air will therefore provide a summary of commonly asked issues regarding updating declarations following customs clearance below:

5.1 By stating the incorrect name of the transshipped items in the customs declaration, is the customs declarant breaking the law?

In accordance with Clauses 2 and 6 of Article 8 of Decree 128/2020/ND-CP, which establish fines for breaking customs declaration laws: A punishment of between one million and two million Vietnamese Dong will be imposed on the customs declarant if they incorrectly identify the transshipped goods in their statement. Your company will only be fined between 500,000 and 1,000,000 VND, though, if it finds and makes more statements after the allotted time frame.

5.2 Will there be penalties for making extra declarations for classified declarations that haven't been cleared by customs yet?

Additional declarations for declarations that have been classified but have not yet cleared customs will be subject to administrative sanctions, in accordance with the provisions of Point a, Clause 4, Article 29 of the Customs Law, Point a.2, Clause 1, Article 20, Circular 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance (amended and supplemented in Circular No. Circular 39/2018/TT-BTC dated April 20, 2018 of the Ministry of Finance).

5.3 Which data on the electronic customs declaration cannot be changed?

The following details on the electronic customs declaration cannot be changed:

• Customs agency.
• Full name of the importer.
• Customs agent code.
• Some declarations
• Type code.
• Freight method code.
• Commodity classification code.
• Importer code
• Customs declaration date (expected date).
• Code of expected warehouse storage location awaiting customs clearance.

5.4 What are the requirements for a product's clearance through customs?

Clearance of goods through customs is contingent upon the completion of customs processes. This requirement is based on the provisions of the 2014 Customs Law's Clause 3, Article 16 and Clause 1, Article 37.

5.5 What steps are included in the customs clearance process?

The following three steps are involved in the customs clearance process:

• Step 1: Declare, file, and present to the customs authorities the documents included in the customs dossier.
• Step 2: Transport the items and methods of transportation to the agreed-upon location so that they may be physically inspected.
• Step 3: Comply with the laws pertaining to fees, charges, taxes, and other tax-related matters by paying your taxes and other financial obligations.

5.6 What does the goods declaration for customs contain?

The following goods are listed in the customs goods declaration:

• • The passport's parameters, the sending date and time, and the declaration number registered at the customs post office are written by the customs declarant in the center of the declaration.
• The declaration's right corner:
• • Customs declaration and tax assessors should refer to Part A.
  • Part B pertains to the department of customs.

6. Reputable A-Z quality customs clearance service 

Dolphin Sea Air offers trustworthy, high-quality customs clearance services from A to Z. This business specializes in offering clients complete customs clearance procedures and services from A to Z. Additionally, the business will assist clients in lowering their level of worry when completing the steps necessary to add information to their documents.

Dolphin Sea Air also employs a group of advisors with years of experience who are informed about routes and available to assist clients around-the-clock. As a result, the business may satisfy various commercial needs. Simultaneously, the organization guarantees the provision of services through expedient and uncomplicated procedures while implementing digitization in several stages. Dolphin Sea Air can thus offer its clients the highest caliber of service.

Dolphin Sea Air has accomplished a lot in its many years of existence. The company's ranking in the Top 10 Reputable Companies in Vietnam's Logistics Industry (2022) is its most notable accomplishment. As a result, clients utilizing Dolphin Sea Air's services can relax.

The following are some benefits of Dolphin Sea Air's customs clearing services:

• Free advice and route verification are provided.
• A group of professionals and over 300 employees who are highly skilled, knowledgeable, and available to help clients around-the-clock.
• Make sure there are no additional expenses incurred when utilizing customs clearing services.
• Delivering commodities clearance services to companies as quickly as feasible.
• The business promises to charge little for customs clearing services.

Dolphin Sea Air Services Corporation

• DOLPHIN SEA AIR SERVICES CORPORATION
• Hotline: 1900986813
• Email: saleshan6@dolphinseaair.com
• Fanpage Dolphin Sea Air Services Corp. - Logistics Company: https://www.facebook.com/dolphinseaairlogistics/

This article provides an answer to the query: Can you amend an import declaration ? for you. It is hoped that Dolphin Sea Air's offerings will meet your needs. In the meantime, don't hesitate to get in touch with the business via email or the hotline if you have any queries!

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