Procedures for additional declaration of customs documents for exported and imported goods

Additional declaration of customs for exported and imported goods, when done correctly and promptly, not only helps businesses avoid legal risks but also ensures the accuracy of customs data, contributing to the process of exporting and importing goods. effective import and export management. The article below will guide you through the steps to complete customs declaration procedures for imported and exported goods. We welcome your reference.

When do you need to declare additional customs documents for imported and exported goods?

Pursuant to Clause 1, Article 20 of Circular 38/2015/TT-BTC amended and supplemented by Clause 9, Article 1 of Circular 39/2018/TT-BTC, cases requiring additional declaration of customs of goods Export and import are:

1. Additional declaration during customs clearance:

• Customs declaration and taxpayers may declare additional customs dossiers before the customs authority notifies the customs declaration classification results to the customs declarant;
• Customs declaration and taxpayers who discover errors in customs declaration after the customs authority announces the results of channeling but before customs clearance are allowed to make additional declarations in customs dossiers and will be handled according to regulations. provisions of law;
• Customs declaration and taxpayers shall declare additional customs documents at the request of the customs authority when the customs authority detects errors or inconsistencies between the actual goods and customs documents and information. Information declared during the process of checking documents and physically inspecting goods will be handled according to the provisions of law.

2. Additional declaration after goods have been cleared:

• Customs declaration and taxpayers who determine that there are errors in customs declarations may make additional declarations in customs documents within 60 days from the date of customs clearance but before the customs authority decides to inspect later. customs clearance and inspection;
• After 60 days from the date of customs clearance and before the customs authority decides on post-clearance inspection, inspectors, customs declaration and taxpayers discover errors in the customs declaration, they must declare it. supplemented and handled according to the provisions of law

Procedure for additional declaration of customs dossiers of exported and imported goods

Prepared documents

Pursuant to Point a, Clause 3, Article 20 of Circular 38/2015/TT-BTC amended and supplemented by Point a.1, Clause 2, Article 20 stipulated in Clause 9, Article 1 of Circular 39/2018/TT-BTC, the documents that need to be prepared to carry out procedures for additional declaration of customs of exported and imported goods include:

• Electronic declaration according to sample number 01, sample number 02, sample number 04 or Form No. 05, Appendix II, Circular 39/2018/TT-BTC in case of electronic declaration.
• In case of declaring a paper declaration, it is a written request for additional declaration according to form No. 03/KBS/GSQL Appendix V Issued together with Circular No. 38/2015/TT-BTC: submit 2 originals
• Documents related to additional declaration.

Implementation steps

Pursuant to Clause 3, Article 20 of Circular 38/2015/TT-BTC (amended and supplemented by Clause 9, Article 1 of Circular 39/2018/TT-BTC), steps to implement additional declaration of customs for exported and imported goods are:

Step 1: The customs declarant declares additional criteria on the customs declaration.

Step 2: Submit electronic documents on the System or submit paper documents to the customs authority;

Step 2: The customs authority reviews and accepts the additional declaration content of the customs declarant. Within 02 working hours from the time of receiving complete additional declaration dossiers, customs officers complete the inspection of additional declaration dossiers, and the time for physical inspection of goods (if any) is carried out according to stipulated in Clause 2, Article 23 of the Customs Law and notify the inspection results through the System. In case the additional declaration content is not accepted, the reason for refusal must be clearly stated.

Consulting services on procedures for additional declaration of customs of exported and imported goods

The procedure for additional declaration of customs dossiers of exported and imported goods is a procedure that must be carried out when you have made errors during the previous declaration process, or are in other cases where additional declaration is required. If you have difficulty performing this procedure, please contact Long Phan Consulting Company. We are ready to fully support you in:

• Consulting on cases requiring additional declaration of customs documents for exported and imported goods and the customer’s own case;
• Provide additional declaration forms for customs dossiers of exported and imported goods according to the latest regulations;
• Support in preparing complete and accurate additional customs declaration documents for export and import goods;
• Representatives submit additional declaration of customs for exported and imported goods and monitor the document processing process;
• Answer questions throughout the procedure.

Frequently asked questions

Below are frequently asked questions about procedures for additional customs declaration of export and import goods.

What are the specific penalties for failing to make an additional customs declaration when required?

Failure to comply can result in fines, delays in goods clearance, and potential legal action, depending on the severity and nature of the error and the applicable customs regulations.

What are the precise timeframes for correcting different types of errors in customs declarations?

Timeframes vary; errors discovered before customs clearance are immediate, those after clearance but within 60 days can be amended, and those after 60 days require special handling, all subject to specific customs regulations.

How do additional customs declarations affect tax obligations?

Additional declarations may lead to tax adjustments, either increasing or decreasing the payable amount, depending on the corrected information and relevant tax laws.

Are there differences in additional declaration procedures for various types of goods, such as perishable or hazardous items?

Yes, specific goods like perishables or hazardous materials may require expedited procedures and additional documentation due to their nature and associated risks.

What are the specifics of using the electronic customs declaration system for additional declarations?

The electronic system requires accurate data entry, document uploads, and adherence to specific formats, and users must be familiar with the system’s interface and requirements.

With a team of experienced experts, Long Phan Consulting Company is committed to supporting customers in implementing procedures for additional declaration of customs documents for export and import goods quickly and effectively. Please contact the hotline immediately 0906735386 for free consultation.