1 an illustrative example of cargo clearance ( VD minh họa về giải phóng hàng hóa ) Tuong Linh Grape Co., Ltd. is a company specializing in importing grapes from abroad to Vietnam for consumption. On October 16, 2020, the company imported a shipment of peony grapes from Japan through the Noi Bai international airport border gate and the shipment was carried out customs procedures at the Customs Branch of North Thang Long Industrial Park. During the customs clearance process for the shipment, the customs authority questioned the declared value of the shipment but did not have enough grounds to reject it and Nho Tuong Linh Co., Ltd. requested to consult the price for the shipment. →In the above case, the shipment is not cleared Because the Customs Office questioned the declared value of the shipment, but there was not enough basis to reject it, and at the same time, Nho Tuong Linh Co., Ltd. proposed to consult the price for the shipment → not yet refunded into customs clearance

According to the provisions of current law, goods can only be cleared for customs clearance when the payable tax amount of the shipment has been determined, that is, there is no doubt about the declared value or tax calculation of the declarer or in other words. The other is that customs clearance has been completed
According to article 36 - Customs Law 2014 this is a case of goods release, so the customs authority will issue a decision to release the goods, the customs authority will only issue a customs clearance decision goods when there are sufficient grounds for rejection

List the basic documents in the customs dossier set for a specific type of business imported goods to serve the customs office's customs dossier inspection: ( Nêu các chứng từ cơ bản trong bộ hồ sơ hải quan đối với một loại hàng hóa nhập khẩu kinh doanh cụ thể phục vụ cho việc kiểm tra hồ sơ hải quan của cơ quan hải quan) Situation: An My Co., Ltd., specializes in importing grape wine from the US. On November 15, 2021, the Company imported 1 shipment of grape wine with an alcohol content of less than 20, originating from the US, the purpose of use is to serve internal needs of the company. Basic documents in the customs dossier for the company's imported grape wine shipment on November 15, 2021 to be:
1. Customs declaration
2. Commercial Invoice
3. Contract of sale
4. Import License
5. Detailed list
6. Bill of Lading
7. Customs value
Certificate of Origin
Notice of quality inspection results
License for specialized inspection 3 an illustrative example of post-clearance inspection: ( ví dụ minh họa về kiểm tra sau thông quan ) Situation: On March 15, 2020, Xuan Mai Co., Ltd. sent documents, vouchers, goods samples of the item "Laboratory glass jars" to the customs office to request pre-determined codes. goods to be imported on May 20, 2020. The customs authority has sent a written notice of the result of pre-determining the code to the Company, clearly stating the item's code is 7017.10, the tax rate is 0%. At the time of customs clearance on May 20, 2019, the shipment was classified into the green channel, the goods were cleared and the enterprise sold out. On June 20, 2021, the customs authority did a post-clearance inspection and concluded that the company provided incorrect goods samples of the item "Laboratory glass jars" and re-identified the above items. code 7017.90, tax rate of 5% and decision to collect tax for the shipment. In this case, Xuan Mai Co., Ltd. is responsible for the classification and application of codes for goods. Because the company has incorrectly provided sample information of the item to the customs office, resulting in the application of the wrong code. According to Article 144, Circular No. 128/2013/TT-BTC, in case the company cannot prove that the declared tax amount is correct and agrees with the contents of the inspection results of the customs authority, the company shall make additional declarations and fully pay tax as prescribed within 10 days from the date of notification of inspection results. Therefore, Xuan Mai Co., Ltd. is tax arrears and applies a tax rate of 5%.

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Examples of Basic Customs

Course: acca management accounting (ACCA F2)

164 Documents

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University: Học viện Tài chính

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1.Analyze an illustrative example of cargo clearance ( VD minh họa về giải phóng

hàng hóa )

Tuong Linh Grape Co., Ltd. is a company specializing in importing grapes from

abroad to Vietnam for consumption. On October 16, 2020, the company imported a

shipment of peony grapes from Japan through the Noi Bai international airport border

gate and the shipment was carried out customs procedures at the Customs Branch of

North Thang Long Industrial Park. During the customs clearance process for the

shipment, the customs authority questioned the declared value of the shipment but did

not have enough grounds to reject it and Nho Tuong Linh Co., Ltd. requested to

consult the price for the shipment.

→In the above case, the shipment is not cleared

Because the Customs Office questioned the declared value of the shipment, but there

was not enough basis to reject it, and at the same time, Nho Tuong Linh Co., Ltd.

proposed to consult the price for the shipment → not yet refunded into customs

clearance

- According to the provisions of current law, goods can only be cleared for customs

clearance when the payable tax amount of the shipment has been determined, that is,

there is no doubt about the declared value or tax calculation of the declarer or in other

words. The other is that customs clearance has been completed

- According to article 36 - Customs Law 2014 this is a case of goods release, so the

customs authority will issue a decision to release the goods, the customs authority will

only issue a customs clearance decision goods when there are sufficient grounds for

rejection

2. List the basic documents in the customs dossier set for a specific type of

business imported goods to serve the customs office's customs dossier inspection:

( Nêu các chứng từ cơ bản trong bộ hồ sơ hải quan đối với một loại hàng hóa

nhập khẩu kinh doanh cụ thể phục vụ cho việc kiểm tra hồ sơ hải quan của cơ

quan hải quan)

Situation: An My Co., Ltd., specializes in importing grape wine from the US. On

November 15, 2021, the Company imported 1 shipment of grape wine with an alcohol

content of less than 20, originating from the US, the purpose of use is to serve internal

needs of the company. Basic documents in the customs dossier for the company's

imported grape wine shipment on November 15, 2021 to be:

1. Customs declaration

2. Commercial Invoice

3. Contract of sale

4. Import License

5. Detailed list

6. Bill of Lading

7. Customs value