HCMC Customs warns enterprises about unintentional violations

The smuggled air conditioner was seized by HCM City Customs Department in June 2017 at Cat Lai port. Photo: T.H

In particular, in the cargo clearance process, HCMC Customs Department discovered a number of organizations and individuals (customs brokers, customs agent staff) have signs of taking advantage by using digital signature of enterprises which have high level of compliance in customs law, in order to do customs declaration on VNACCS without permission of import-export enterprises.

The purpose of these people is to smuggle and trade frauds, such as Export and import goods in the list of prohibited import goods published by the Government;

Import and export goods which do not meet the conditions, standards, technical regulations, food safety, quarantine ... to avoid state management policy; Declare incorrect information of goods for tax evasion.

Therefore, in order to ensure the declaration activity is compiled to law, HCMC Customs Department required enterprises to strictly manage digital signature, carefully check declaration information to avoid being abused by the bad guys.

At the same time, to consider the selection and use of credible customs agent services (which have been granted the permits by the General Department of Vietnam Customs), strictly comply with the law and having great experiences; Payment of customs duties, charges, and fees through commercial banks has been signed with the General Department of Vietnam Customs.

In addition, to ensure their reputation, enterprises should avoid committing those acts such as: failing to declare, fail to submit, fail to present and not provide customs dossier information within the prescribed time limit;

Failure to declare and declare the incorrect name of goods as prescribed in the list of Vietnam import and export goods by Ministry of Finance; incomplete declaration of goods names that lead to the difficulty to distinguish from other goods; Incorrect declaration of volume, quantity, and content ... leading to short of payable tax amounts or increased the amounts of tax exemption, reduction or refunded; Incorrect declaration about the type, quantity, value of export and import goods, etc.

Besides the above violations, HCMC Customs Department also warned some violations in customs supervision like: voluntary consumption of goods that are subject to customs supervision or goods is held in custody for preservation.

Breaking customs seals of temporary imported and re-export goods, goods in transit, or for border-gate transshipment goods,...; Not comply with the state of goods preservation, or voluntary consumption goods without receiving specialized inspection results, ...; Export and import prohibited goods or goods that must have specialized licenses.

In particular, recently, enterprises request to have time for consultancy but they don’t show up on time as prescribing hence it results in tax payment and it could receive tax coercion.

In contrast, receiving Decision to conduct post clearance audit at Customs office but the enterprise does not show up on time as prescribe so Customs authority has to issue decision for imposing tax, incurred tax payment and could be coerced tax

HCMC Customs Department suggested enterprises should not be delegated to the customs agent services to come to consultants because it is more likely to be rejected declaration value by Customs authority. The reason is that customs agent doesn’t understanding clearly the business operation of the enterprises so they could not explain questions from Customs authority. At the same time, enterprises need to present all vouchers and documents traded with foreign parties.