According to point b clause 1 Article 25 of the Customs Law No. 54/2014/QH13
, time limit for submission of import declaration form is 30 days after the goods arrive at border checkpoint.
In case an enterprise is late for submission of import declaration form within the above time limit (the import declaration form is submitted after 30 days), it shall be considered handling administrative violation according to Article 7 of Decree No. 128/2020/ND-CP .
Regarding the enterprise’s late submission of import declaration form due to impact of the Covid-19 pandemic, the General Department of Vietnam Customs assumes that it is required to base on dossiers of each specific case in order to consider whether or not exempting sanction according to Article 6 of Decree No. 128/2020/ND-CP .
Regarding late submission of import declaration form due to Covid-19
CV3461_09072021TCHQ[VLO].pdf
