Warning about many violations of Customs law

The HCMC Customs Department has issued a warning of many violations in the process of declaration and cargo clearance. According to the Deputy Director General of the General Department of...

The HCMC Customs Department has issued a warning of many violations in the process of declaration and cargo clearance. According to the Deputy Director General of the General Department of Customs – Hoang Viet Cuong, this warning will help other businesses to avoid mistakes in the process of Customs procedure and cargo clearance.

According to the HCMC Customs Department, recently, some organizations and individuals (Customs brokerage services, Customs brokers) have taken advantage of using digital signatures of enterprises which have high level of law compliance in order to implement Customs declarations on the VNACCS system without the consent of the import – export enterprises for the purposes of smuggling or trade fraud such as import and export prohibited goods; Declaring wrong goods information due to tax evasion, or for the purposes of shirking goods management policies such as import – export goods requiring permits, goods must meet the requirements on conditions, standards, technical regulations.

Therefore, in order to comply with the law in declaration activity, HCMC Customs Department suggested the import-export enterprises must strictly manage their digital signature in order to avoid affecting legitimate rights and business interests. Firms should choose and use Customs brokerage services which are reputable, experienced declarers (such as Customs Brokers who have been licensed by the General Department of Customs in accordance with regulations).

Besides that, regulatory violations in Customs procedures, such as: Not declaring, not submitting, not presenting and not providing information of Customs dossiers within the prescribed time also lead to making administrative violations and dealt with according to regulations for enterprises.

Regulatory violation about tax declaration: No declaration or wrong declaration about name of goods according to list of Vietnam import – export goods prescribed by the Ministry of Finance, incomplete declaration of goods names leading to non-distinction of goods with other goods. For example, an enterprise declares a commodity A (which has export tax rate by 0% and is not a subject of policy management item). However, through the physical inspection, commodity A was in the group of commodity B that have import tariffs by 5%, 10% … and requires a license when importing, or need to meet requirements on conditions, standards, technical regulations); Wrong declaration of type (declared type A with low price, but actual goods are category B with higher price); Declaring missing numbers; Wrong declaration of mass; Incorrect declaration of quality (declaration of Chinese goods but actual goods of Japan, America,); Declare wrong (low) on the value of imports, or not declare the required addition.

In addition, enterprises also declared incorrectly HS codes, leading to the change in the tax rate (declared as the goods code A with the tax rate of 5%, but in fact the goods was code B with the tax rate at 10 %); declare wrong tax rate, origin of goods; Declaring goods are brand new but it is used goods lead to real goods are prohibited goods (for example, some enterprises imported portable computer products, Ipad was declared as 100% brand new, but through physical inspection, it was Refurbished – means refurbished goods – used IT products in the List of prohibited import goods as prescribed). The above mistake leads to the lack of tax payable or increased the amount of tax exemption, reduced or refunded.

About regulatory violation of Customs supervision: Self-breaking Customs seals (especially enterprises which carry out the procedures for transit, transfer border-gate, temporary import and re-export); Failing to preserve the status quo of goods under Customs supervision; Or the goods are delivered under preservation of the law pending the completion of Customs clearance; Unintentionally consume the goods under Customs supervision; Unintentionally consume the goods assigned to preserve pending the completion of the Customs clearance according to regulations (enterprises must wait until the conclusions of the specialized inspection agency / inspection agency and after the Customs authority implement Customs clearance then allowing to consume goods in order to avoid the violation by intentionally consuming).

About Regulatory violation in management of import, export and transit goods: Export, import or import of goods on the list of prohibited goods from import or export. For example, the declaration of 100% new goods, but the fact that the goods are prohibited or declared as prohibited goods, but the fact that it was prohibited goods, such as aquatic machines, agricultural machines. It also used goods and was in the list of prohibited goods for import. Declaration does not require a permit and does not require the satisfaction of conditions, standards or technical regulations, but the fact that the goods must be licensed upon import must satisfy the conditional requirements. Standards and technical regulations (for example, the declaration is made of fabric but actually imported milk, or import the goods subject to the permit, must meet the requirements on conditions, standards and technical regulations when importing).


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