During delivery of goods for preservation, goods which are not cleared, still under the supervision of the Customs officers are not considered as tax debts.
Customs operations at the Customs Branch for processing and investment management, under the Customs Department of Ho Chi Minh City. Photo: Thu Hoa
That was the response of the General Department of Vietnam Customs for the problems of the Customs Department of Ho Chi Minh City in the processing of tax debt declaration on goods for preservation but they have not been conducted Customs clearance.
Specifically, the General Department of Vietnam Customs analyzed that Article 9 of the Law on Import-Export tax stipulated: Imported and exported goods must pay tax before Customs clearance of goods or they must have a guarantee of credit institutions.
In addition, Clause 1, Article 47 of Circular No. 38/2015 / TT-BTC stipulates that “unpaid tax amount of goods already cleared or released is tax debt”.
Accordingly, during delivery of goods for preservation, goods which are not cleared, still under the supervision of the Customs officers are not considered as tax debts. Therefore, HCM City Customs Department must adjust the system of tax debt status in accordance with the regulations, stop the application of coercive measures for this case.
In addition, in order to ensure Customs management, avoiding tax losses, Customs authorities shall be responsible for Customs supervision of goods in these cases.