No customs clearance for goods violating customs procedures
The Ministry of Finance issued a circular stating that export and import goods will be not cleared when the goods show some signs of customs violations as follows:
§ Vouchers in the customs procedures are not legal and lawful
§ Dutiable price of import goods is defined unreasonable
§ Defrauds in receiving duty incentives and commercial frauds
§ Export/import license fails to meet the conditions of export/import and vouchers on inspection of goods are not suitable with actual goods
[Circular 114/2005/TT-BTC dated December 15, 2005]
Category: Legal

