Chương 3 Nghị định 40/2007/NĐ-CP: Quyền và nghĩa vụ của người khai hải quan,trách nhiệm của cơ quan hải quan

Chapter III

RIGHTS AND OBLIGATIONS OF CUSTOMS DECLARANTS, RESPONSIBILITIES OF CUSTOMS OFFICES

Article 14 Rights and obligations of customs declarants

1. Customs declarants shall have the following rights:

(a) To require the customs office to maintain the confidentiality of information which customs declarants supply and which relates to determination of dutiable value;

(b) To request the customs office to notify and guide the determination of dutiable value in accordance with the provisions of this Decree;

(c) To the exchange of information stipulated in article 2.6 of this Decree;

(d) To lodge a complaint about the decision of the customs office on dutiable value;

(dd) To require the customs office to notify dutiable value in writing together with the method and calculation used by the customs office to determine dutiable value;

(e) To request customs clearance for goods after payment of security as stipulated in article 16 of this Decree.

2. Obligations of customs declarants:

(a) To comply with the principle of accurate and truthful self-declaration and self-determination of dutiable value; to be legally liable for the accuracy and truthfulness of declared items and for the results of the determination of dutiable value;

(b) To supply truthful information, valid documents and source vouchers for use as the basis for determination of dutiable value at the request of the customs office;

(c) To pay duty on the price fixed by the customs office as stipulated in article 15.7 of this Decree;

(d) To submit to a customs inspection of dutiable value as stipulated in this Decree.

Article 15 Responsibilities and powers of customs offices:

1. To guide customs declarants to determine dutiable value as stipulated in this Decree.

2. To facilitate customs declarants to enjoy the exchange of information stipulated in article 2.6 of this Decree; to request customs declarants to submit or present valid documents and source vouchers related to the purchase and sale of goods to prove the accuracy and truthfulness of the declared dutiable value of imports.

If the customs office rejects the proof and explanation of dutiable value provided by a declarant, the customs office must immediately notify such customs declarant in writing of the grounds and basis for the rejection.

3. Within a maximum time-limit of two working days from the date on which the customs office provides written notice fixing duty pursuant to the value determined by the customs office as stipulated in article 3.2 of this Decree, to send a written notice to the customs declarant on the amount of dutiable value, the source of information and data, and the method and means of calculation used by the customs office to fix such dutiable value.

4. At the request of customs declarants and pursuant to law, to maintain confidentiality of information supplied by declarants relating to the determination of dutiable value.

5. To fix a value as the basis for payment of a security sum for customs clearance as stipulated in article 16 of this Decree.

6. To inspect the declarations and determination of dutiable value of imports of customs declarants.

7. To determine dutiable value on the principles and by the methods stipulated in article 4 of this Decree in the following cases:

(a) A customs declarant is unable to determine dutiable value by the methods stipulated in articles 7 to 12 inclusive of this Decree;

(b) A customs declarant makes an untruthful declaration on determination of dutiable value;

(c) A customs declarant fails to explain or cannot explain the truthfulness and accuracy of items regarding determination of dutiable value.

7. To fix the amount of duty payable on the price set pursuant to clause 7 of this article.

8. To collate, analyze and manage necessary information for use as the basis for inspection and determination of dutiable value.

Article 16 Postponing determination of dutiable value

1. If in the course of determining dutiable value of imports it is necessary to postpone issuing a final decision on dutiable value, then the importer shall still be permitted to remove the goods from customs management on payment of a sum as security in the form of a guarantee, money paid into an escrow account or other appropriate security for payment of full duty on such goods.

2. The Ministry of Finance shall provide regulations on the level, form and procedures for payment of the security defined in clause 1 of this article.