Legal notes on cancelling cleared on-spot export declarations

On November 24, 2021, THE GENERAL DEPARTMENT OF CUSTOMS issued Official Dispatch No. 5529/TCHQ-TXNK to handle problems with Decree No. 18/2021/ND-CP of the Government, which stipulates cases of declaration cancellation at the request of customs declarants as guided in Point d2, Clause 1 and Point b3, Clause 2, Article 22 of Circular No. 38/2015/TT-BTC amended and supplemented in Clause 11, Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018, in case the on-site export declaration has been cleared or released but the exporter or importer cancels the export or import transaction, it is in the case of declaration cancellation; The customs authority is responsible for checking and determining the reasons and conditions for canceling the declaration to handle it according to regulations.

 

Lawyer DUONG MINH HOA

Ho Chi Minh City Bar Association