Chương 6 Nghị định 54-CP: Tổ chức thực hiện

Chapter VI

ORGANIZATION OF IMPLEMENTATION

Article 21

Organizations or individuals shall make a declaration with the customs office at the level of provinces and cities or with agencies authorized by the General Department of Customs in respect of each consignment of goods permitted to be exported or imported. Within eight business hours from the lodging of a declaration concerning exports or imports, the customs office shall officially notify the person liable of the amount to be paid. Within the time period stipulated in article 17 of this Decree, the organization or person liable for the duty must pay the amount in full.

In the event that there is any inconsistency between the actual consignment and the declaration, the customs office shall, within two business days from verifying a consignment of exports or imports, adjust the amount of duty payable and shall, at the same time, notify the organization or person liable of the official duty payable.

In the event that within fifteen (15) days, in the case of trading exports, and within thirty (30) days, in the case of trading imports, from the date that the customs office confirms the lodging of the declaration the organization or individual does not have the actual goods for export or import, the lodged declaration for export or import and the notification of the duty payable in respect of the consignment of goods shall no longer be valid. When the organization or individual does have the actual goods for export or import, they must lodge a new declaration. The customs office shall prepare a new official notification on the basis of the newly lodged declaration.

Article 22

When exporting or importing goods across the bordergates of Vietnam, the persons liable in respect of goods permitted to be exported or imported in the circumstances stated in clauses 6, 7, 8 and 9 of article 1 of this Decree shall fully declare all goods which are exported or imported to the tax office at the bordergate concerned and shall pay the full amount of duty payable before exporting the goods from or importing the goods in Vietnam.

Article 23

The General Department of Customs shall issue provisions in relation to the procedures for declaration, verification, determination, and payment of duties in relation to exp orts and imports and shall organize the uniform collection of duties throughout all customs offices. Customs offices at the level of the provinces and cities and customs offices at bordergates shall comply strictly with the provisions in relation to the lodging of declarations provided that the person wanting to export or import goods has the relevant documentary evidence from the calculation of duty. Customs offices shall also calculate accurately the amount of duty payable by the organization or individual liable for duty and shall ensure favourable conditions for organizations and individuals to carry out their tax obligations.

The Ministry of Finance shall make provisions and provide guidance in relation to the collection of export and import duties, specialists for record keeping and accounting, refunds of duty paid, periodical reporting, reports on revenue, and outstanding tax debts in order to enable customs offices at all levels to carry out and supervise the implementation of the Law on Export and Import Duties of the customs branch.

The State Bank of Vietnam shall make provisions and provide guidance for banks in relation to the provision of full audited documents relating to export and import duties which include the name of the bank and the account numbers of the person liable at the request of the customs office and tax office in order to enable them to carry out the supervision of export and import duties.