Enterprises are not allowed to use classification results of imported consignments of other companies to carry out customs procedures for their import shipments.
This is the answer from the General Department of Vietnam Customs to the Department of Customs in Can Tho regarding the problems of supplementary declaration for imported goods of Hau Giang Pharmaceutical Company.
According to the analysis of the General Department of Customs, in Article 18 of Circular 38/2015 / TT-BTC and Clause 13 Article 1 of Circular 39/2018 / TT-BTC prescribed, Hau Giang Pharmaceutical Company is not allowed to use the results of analyzing and classifying imported goods lots of other companies to carry out customs procedures for imported goods lots of Hau Giang Company.
Pursuant to Clause 9, Article 1 of Circular 39/2018 / TT-BTC amending and supplementing Article 20 of Circular 38/2015 / TT-BTC, the General Department of Customs requires Can Tho Customs to base on customs dossiers, physical inspection of goods. If there are sufficient grounds for determining that imported goods meet the conditions for additional declaration according to regulations, Can tho customs shall guide enterprises to implement follow regulation.