Rolls Royce Cullinan imported to HICT for about one year but is not implemented customs procedures

	Hai Phong Customs effectively prevents revenue loss
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A Rolls Royce Cullinan car was imported by Ha Noi-based car dealer in 2021.

The consignor of the Rolls Royce Cullinan is Hollman International Company (located in Germany), and the consignee is ASC Investment Joint Stock Company (located in Trung Van Urban Area, Nam Tu Liem District, Hanoi).

This car was shipped to HICT on July 5, 2022, but has not been carried out customs procedures.

On April 20, Dinh Vu Seaport Customs Branch notified organizations and individuals related to this car and consignments that have expired 90 days from the date of arrival at the terminal but have not been carried out customs procedures.

According to the branch’s notification, the time limit for implementing procedures to receive goods is 60 days from the date of notification. However, for perishable goods, frozen goods, dangerous and toxic chemicals, and goods with an expiry date of less than 60 days, the time limit for receiving goods is 15 days from the date of notification.

According to the notification, within five working days from the expiry date for receiving goods, if there have anyone to implement customs procedures, Dinh Vu Seaport Customs Branch will report to the competent authority for handling under the guidance in Circular 203/2014/TT-BTC dated December 22, 2014, of the Ministry of Finance.

Regarding the regulations on the customs declaration and submission, Clause 8 Article 18 of Circular 38/2015/TT-BTC of the Ministry of Finance stipulates as follows:

The customs declaration of exports or imports will be submitted after goods have been gathered at the site informed by the declarant and at least 04 hours before the departure of the means of transport. For exports sent by express service, the declaration must be submitted at least 02 hours before the departure of the means of transport;

For imports, the customs declaration must be submitted before the goods arrive at the checkpoint or within 30 days from the day on which the goods arrive at the checkpoint.

If the means of transport declare electronic customs procedures, the date of arrival of goods at the checkpoint is the date of arrival of the means of transport at the checkpoint as informed by the shipping line on the e-customs system.

In case the means of transport implement manual customs procedures for entry, the date of arrival of goods at the checkpoint is the day on which the customs authority appends the seal on the declaration of imports at the port of discharge, which is enclosed with documents about the means of transport (by sea, by air, or by rail) or the date written on the declaration of means of transport crossing the checkpoint or the logbook of means of transport (by river or by road).