According to regulations, enterprises and customs declarants can make amendments and supplements to customs declaration and submit documents related to amendments to customs declaration information and will be fined for administrative violations.

That is the response of the General Department of Customs to the request of Ba Dinh Food Technology Co., Ltdon amending tax rates

Ba Dinh Food Technology Co., Ltd stated that due to not fully understanding regulations, when carrying out customs procedures for importing Locust Bean Gum (E410) Seed food additive, the company declared preferential import tax code 5%. However, after updating Decree 111/2020 / ND-CP dated September 18, 2020 on Vietnam’s Preferential Export Tariff and Special Preferential Import Tariff under the EU-Vietnam Free Trade Agreement (EVFTA) for the 2020-2022 period and guiding official letter 6283 / TCHQ-TXNK issued by the General Department of Customs issued on September 24, 2020, the company identified the preferential tax rate for this item is 3.7%. At this time, the company opened the declaration of the above shipment and still declared the tax rate according to the former regulations but preferential tax rate according to the B25 tariff under EVFTA. Therefore, the company asked to amend tax rates.

The General Department of Customs said that regarding conditions for applying special preferential import tax rates under the EVFTA, if the import goods of the company meet the provisions of Clause 3, Article 5 of Decree 111/2020 / ND-CP, special preferential import tax rates will be applied under the EVFTA specified in Appendix II issued together with Decree 111/2020 / ND-CP.

Customs officers of Hai Phong Customs Department advise on customs
procedures for enterprises. Photo: T. Binh

Based on the relevant documents submitted by the customs declarant, if there is enough basis to determine the additional declaration is consistent with the actual imported goods at the time of customs clearance meeting conditions for enjoying special preferential tax rates mentioned above, the customs agency shall carry out additional declaration procedures for the enterprise according to regulations.Regarding additional declaration for customs dossier of imported goods, Article 20 of Circular 38/2015 / TT-BTC dated March 25, 2015 is amended and supplemented in Clause 9, Article 1 of Circular 39/2018 / TT-BTC April 20, 2018 of the Ministry of Finance and stipulates: If the goods have been cleared, except indicators on customs declaration that cannot be changed according to Section 3 of Appendix II issued together with Circular No. 39/2018 and except additional declaration relevant to the export license or import license, specialized inspection in terms of goods quality, health, culture, quarantine of animals, animal products or plants or food quality, the declarant shall make an additional declaration to customs declaration and submit documents related to the additional declaration and pay administrative fines.

The tax refund is implemented in accordance with Article 131, 132, Circular 38/2015 / TT-BTC, amended and supplemented at Clauses 64, 65, Article 1, Circular 39/2018 / TT-BTC on customs procedures; customs inspection and supervision; import and export taxes and tax administration for import and export goods.

According to the General Department of Customs, on the basis of considering the implementation of additional declaration and documents of each specific case, the customs agency will consider to handle administrative violations according to regulations.