In case the Company’s imported shipment has arrived at the port for more than 30 days, but due to the lack of some documents waiting for additional suppliers, it has not been able to declare customs to get goods. So, is the Company penalized for declaring customs for shipments that have arrived at the port more than 30 days?
Pursuant to Point a, Clause 1, Article 63 of Decree No. 127/2013 / ND-CP of October 15, 2013, amended and supplemented in Decree No. 45/2016 / ND-CP of May 26, 2016 of the Government regulations:
“Article 6. Violation of regulations on time limits for carrying out customs procedures and submitting tax dossiers
1.A fine of between VND 500,000 and VND 1,000,000 for one of the following acts:
a) Failure to declare, submit, produce, provide customs documentation information within the prescribed time limit, except for the violations specified in Clause 3, Points a and b Clause 4 and Clause 5 of this Article; ”