Submitting specialized inspection results slowly to be punished

Professional activities at the Customs Branch at Thanh Thuy border gate (Ha Giang). Picture: Documentary.

Ha Giang Province Customs Department said, on 6 July 2016, the company registered an import declaration, in which an item was subject for inspection of quality by State. On 7 July, Ha Giang Province Customs Department agreed to let the company take out its shipment for preservation, but on 23 September, the company filed the inspection results of the imported goods quality in the declaration for Customs clearance. However, there were not any examination results of the import-export goods of the declaration on the national Single Window Customs mechanism.

As stipulated in Clause 8, Article 4 and Article 12 of the Custom Act, 2014; point D, Clause 2, Article 16 of Circular 38/2015/TT-BTC of the Ministry of Finance regulating to Customs procedures; inspection and supervision; import-export tax and management in import-export goods, the examination results of the import-export goods of the declaration were the documents of the Customs dossiers.

Therefore, Ha Giang Province Customs Department was puzzled in filling/presenting improperly prescribed by time limit in “examination results of the import-export goods”, could the company could be handled for an administrative violation according to Clause 1, Article 6 of Decree 127/2013/ND-CP, modified and supplemented in Clause 3, Article 1 Decree 45/2016/ND-CP?

Ha Giang Province Customs Department reported to the General Department of Customs and proposed for handling of the slowness in submitting specialized inspection results as stipulated in Clause 6, Article 36 of Circular 38/2015/TT-BTC with sanction defined in Clause 1, Article 6 of Decree 127/2013/ND-CP, modified and supplemented in Clause 3, Article 1 of Decree 25/2016/ND-CP.

In order to resolve the case objectively, comprehensively prescribed by law, the General Department of Customs asked Ha Giang Province Department Customs to examine the case file to determine the time that the company received examination results from the specialized inspection authority.

If there are enough sufficient grounds to confirm that the specialized inspection authority was not connected to the national Single Window Customs mechanism, Customs authority not received the inspection results while the company had received from 25th July and only submitted to Customs authority on 23rd September, it will consider to impose administrative penalties as stipulated in Clause 3, Article 1, Decree 45/2016/ND-CP.