15 Principles Of Customs Declaration Principles And Remarks You Need to Know

1. 15 customs declaration principles You Need to Know

When making the declaration and registering the certificate, shareholders and private companies must seriously comply with the following customs declaration principles:

• Customs declarants must provide full information in the declaration as required. Then submit the documentation of the customs file to the electronic customs data processing system. These certificates can be electronic data or paper certificates converted to electronic certificates (the scan must be validated by a digital signature).
  • In the case of a declaration in the form of a paper customs declaration, the declarant shall follow the instructions in Section IV issued, accompanied by Circular 38. Subsequently, this file must be submitted to the customs authorities in accordance with the provisions of Article 16 of Circular 38.
  • When importing raw materials, exporting products, processing supplies, and obtaining raw material codes, customs declarants must enter the export product code. Imported supplies must be in accordance with the administrative practices of the declarant, following the instructions in Appendix II to Circular 38 (replaced by Circular I Declaration 39) in the Customs declaration while performing import and export procedures.
• Export and import of goods of which type shall be declared in the declarations corresponding to each type.
• The customs declaration declared for the shipment will have an invoice. In the event that the customs declaration of the shipment contains multiple invoices, the customs declarant must establish a list of the import and export trade invoices and submit a customs statement to the system.
  • For the paper customs declaration, the declarant must provide the full number, date, month, and year of the invoice, as well as the total quantity of the goods. If the invoice is not disclosed, make a detailed statement attached to the customs declaration.
• Imported and exported goods are duty-free or non-taxable; you need to declare information related to duty exemption and non-tariff.
• Imported and exported goods are tax-reduced; they have to declare the level of tax before the reduction, and the percentage rate of tax is reduced along with the written provision for this.
• In the case of imported and exported goods transported by sea, air, or rail, the customs declarant must declare and complete the clearance procedure before the exit procedure (except in cases of sales immediately after the transport vehicle has exited), as well as the entry procedure prior to the import procedure. If the transport by road or other means is carried through the gate only, as the procedure of import and export approval.
• It is possible to use the results of the evaluation and analysis of the organization to declare the name, code, quality, type, quantity, and other information related to imported and exported goods.
  • The enterprise is entitled to use the results of the analysis and classification of the consignment agreed upon to declare the shipment of the same type to the same manufacturer within 3 years.

• Customs declaration principles of temporary import and export by means of a paper declaration shall also be applied to goods re-export and re-introduction on the paper declarations.
• A warrant must be declared in the form of an import customs declaration. In the case of an application that contains multiple declarations or more than one declaration on a single declaration and the imported goods are not declared, the declarant shall follow the instructions in Form 01 of Annex II, Circular 38.
• When registering the export certificate declaration, the declarant must indicate on the full declaration the container number, export goods transported by container, and export management number.
  • For goods with multiple export customs declarations, where the same landlord is closed together in a container or a means of storage of goods, the declarant needs to notify information about the jointly closed container. (Make according to the provisions of Model 15 Appendix II Circular 38 using the data processing system of the Customs before completing the delivery procedure to the customs monitoring area.
• For imported and exported goods directly serving security, the defense is exempt from customs declarations and control of actual goods. The customs declarant must submit a written request for customs exemption and control of actual goods sent to the customs authorities at the place of import and export procedures to organize the supervision of goods.
• Imported and exported goods with a license from the regulatory authority must be licensed at the time of registration of the prospectus declaration, as well as provide full information on the declaration. (Make the forms 01 and 02 in Appendix II to Circular 38.).
• When the goods are dispatched incorrectly or in excess of the contract of sale, the customs declarant shall make a supplementary declaration in accordance with Article 20, Paragraph 4. In addition, the customs declarant may refuse to receive the goods under Articles 95 and 96 of the 38th Circular. (modified by Revision I Circular 39)

• If the customs declarant is unable to carry out the electronic customs procedure, the declarant shall notify the Customs Division in writing at the intended place. In addition, the customs declarant can choose the form of declaration at the headquarters of customs authorities or through a customs agent. Based on the customs declaration method that the enterprise has registered, the Customs Division is the place to do the procedures and must be responsible for guiding the enterprise to customs.
• For shipments subject to duty-free catalog reporting under the provisions of Article 17, Paragraph 1, of the Import and Export Tax Act 2016, enterprises must report duty-free catalogs according to the prescribed information standards.

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2. Some notes on the customs declaration principles

To ensure consistency of customs declaration procedures in paper files and online declarations, enterprises must comply with the following customs registration principles:

• For unlisted shipments, the business needs to obtain the cargo management number in the electronic information processing system before declaring.
• A declaration can only be declared in a maximum of 50 lines if more than 50 business items are required on multiple declarations. If a shipment consists of several items of the type of production exports, imports, and exports to produce, manufacture, and process goods abroad, the enterprise needs to merge the items to have the same goods code, tax rate, and origin.
• At the time of aggregate declaration, the enterprise is not allowed to declare the invoice price on the aggregated line of the HS code.
• If the amount exceeds the number of characters on the tax box, the business needs to be divided into several lines to declare on the customs declaration. When it is not possible to divide into several lines, the customs declaration will be made on paper.
• In the cases specified in paragraphs 2, 3, and 4, an undertaking shall submit, present, and store only one set of records of customs declarations on the same consignment.
• If the number of lines has more than 02 digits, the value of the invoice exceeds 04 digits, and the single price exceeds 06 digits behind the decimal mark, the enterprise will round the number according to the regulations.

3. The subject must make a customs declaration based on principles

In accordance with Article 6 of Decree 08/2015/ND-CP, the subject must process the customs declaration, including:

• The subject must process the customs declaration:
  • ​Imported goods, foreign currency cash, transit, Vietnamese cash, gold, gemstones, precious metals, relics, cultural products, treasures, artifacts, postal items, and exported packages.
  • Transportation by sea, air, rail, road, and inland waterway along with river exits, entry, and transit.
  • Baggage for persons entering and exiting and other items entering, transiting, and operating in the territory of the customs authorities.
• Subjects subject to customs inspection:
  • ​Subjects in accordance with Article 6, Paragraph 1, of Decree 08/2015/ND-CP.
  • Customs records and documents relating to the subject in accordance with Article 6, Paragraph 1, of Decree 08/2015/ND-CP.
  • Objects on vehicles of entry, exit, and transit.
• Subjects under customs supervision:
  • ​Subjects specified in accordance with Article 6, Paragraph 1, of Decree 08/2015/ND-CP.
  • Items are transported by means of exit, entry, or transit.
  • For goods, means of transport in the territory of the operation of the Customs.
  • Goods are equipment, machinery, raw materials, and supplies imported for processing and manufacture of export goods held at the production facilities of individuals and organizations.
  • The shipment is subject to specialized inspection and will be shipped to custody pending inspection.
  • The shipment is under customs supervision.

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4. Is the misrepresentation of the customs declaration principles a criminal offense?

In accordance with the legal provisions of Article 200 of the Criminal Code 2015, under customs declaration principles, in cases of false declaration and tax evasion, the following shall be liable:

4.1 For the subject as an individual

Based on the provisions of paragraph 1(e) of Article 200 of the Criminal Code, the regulation on tax evasion has been amended as follows:

• A person who has committed tax evasion for an amount of between 100,000,000 and 300,000,000, less than 100 million, and has been punished for an administrative violation of the crime of evasion of taxes or has suffered one of the crimes provided for in articles 188 to 196, 202, 250 - 254, 304, 305, 306, 309, 311 of this Code, has not deleted a criminal sentence for which a violation will be punished with a fine of between 100.000,000 and 500,000,000 or imprisonment of three months to one year.
• The false declaration of the customs declaration is considered a crime of tax evasion as well as criminal proceedings, if the goods are declared false imports and exports without supplementing the tax declaration after goods have been notified. This case will be fined from Rs. 100,000,000 to Rs. 500,000,000, or a fine from three months to one year.
• Tax evasion from 300 million and above as well as violations at a dangerous level will be fined from 500 million to 4.5 billion or imprisonment from 01 - 07 years.

4.2 Temporary export import type code

When filing a customs declaration, a legal person is prosecuted for tax evasion in violation of the following:

• There is no supplementary declaration for the tax filing when the goods are in circulation.
• In cases of tax evasion from 200,000,000 to less than 300,000,000 or from 100,000,000 to less than 200.000,000, administrative penalties have been imposed for failure to delete the sentence or for violation of articles 188–196 of the 2015 Criminal Code.
• Tax evaders will be fined and permanently suspended. (It depends on the degree and nature of the behavior)

Note: If a person submits a customs declaration that has been completed before the customs authorities discover it or before the decision to inspect the goods after the notification, they will not be prosecuted.

Here are 15 customs declaration principles that you need to understand and follow when exporting and importing goods. If you have any questions, please contact Dolphin Sea Air for further support.

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