VCN- On 14 June 2018, at the meeting about the implementation of Decree No. 59/2018/ND-CP, Decree No. 69/2018/ND-CP of the Government and Circular No. 38/2018/TT-BTC, BTC of the Ministry of Finance for nearly 140 enterprises, Long An Customs Department answered over 40 questions of enterprises related to the provisions of Circular 39/2018/TT-BTC.
Answering the question of FAS Vietnam Company about whether the company which amended declaration of AMA professional service must send additional documents through online public service or not, the representative of Long An Customs Department said:
According to the provisions of Circular 39/2018/TT-BTC (Circular 39), when additional declaration of information on e-customs declaration is filed, additional documents shall be submitted through the supplementary declaration in the system. In case of additional declaration on the Customs declaration paper, the customs declarer shall submit two originals of the written request for supplementary declaration according to form No. 3 and form No. 1 related to the additional declaration. Therefore, if the company has added the system on the AMA service, it will not be required to perform declaration through public services.
Bethel Vina Co., Ltd., the Circular 39 regulates that enterprises must notify the processing contract with the Customs office. If the processing contract is registered before the effective date of Circular 39, whether to notify again or not and how to do?
The Long An Customs Department said that for processing contracts and appendices of processing contracts that were implemented before the effective date of Circular 39, organizations and individuals shall notify Customs officers about information on processing contracts. For Customs declarations arising after the effective date of this Circular, they will be applied based on the provisions of Article 56 of Circular No. 38/2015/TT-BTC that are amended and supplemented at Article 1 of Circular 39.
On the question from Green TG Co., Ltd., how can enterprises combine containers that have many declarations? According to Circular 39, in the case where the goods belong to different export customs declarations of the same goods owner in the same container or the same means of transport, the Customs declarants shall have to notify the Customs about the goods information. prescribed in Form 15, Appendix II to this Circular, which are issued through the e-customs data processing system before carrying out the procedures through the customs supervision area.
In response to the question of Tin Thanh Packaging Company about the additional cases which are punished by administrative penalty in accordance with the Circular 39, Mr. Nguyen Van Khanh, the Deputy Director of Long An Customs Department said additional Customs clearance dossiers for imported and exported goods were to amend and supplement Customs declaration information and submit documents related to the declaration of amendment of Customs declaration information. The sanctioning of administrative violations in the declaration, amendment and supplementation of declarations shall comply with the provisions of Decree No.45/2016/ND-CP. Accordingly, additional cases of violations specified in the above-said documents shall be handled according to regulations.
Dong Viet Shoes Co., Ltd., inquired that in the case where the company outsourced processing, how does it notice re-processing contract, appendices of re-processing contract and notification of production processing? According to Circular 39, in the case of re-processing, the Customs office shall inspect the processing establishment of the processing party in accordance with regulations. If the processor is an individual household, it is not required to inspect, except for cases showing signs of violations.
Answering the question of TCK Company about the company’s financial year of 31 March 2018, whether it should report the finalization according to Circular 38/2015/TT-BTC or Circular 39/2018/TT-BTC? The Long An Customs Department said that under the provisions of Circular 39, raw materials and materials imported for production of export goods, processing contracts, annexes processing contracts that were in progress before the time Circular 39 took effect. In the case where the contract is terminated before the effective date of Circular 39, the finalization report shall be made in accordance with the provisions of the Circular No. 38/2015/TT-BTC.
In addition to the problems mentioned above, the Long An Department of Customs also solved many problems for enterprises related to the declared value, C / O preferential treatment, processing raw materials of export processing enterprises, temporary exported goods for re-import, appendix of processing contract, separate bill types and attached bill.
The Chairman of the meeting, Mr. Nguyen Van Khanh – the Deputy Director of the Long An Customs Department suggested that if enterprises still have problems, they should continue contacting the Long An Customs Department for guidance and they will get the answers as soon as possible.