Answer many questions about the dutiable value for European enterprises

VCN- Over the past time, Ho Chi Minh City (HCMC) Customs Department has answered many questions from the European business community about dutiable value.
answer many questions about the dutiable value for european enterprises GDVC analyzes the basis for rejecting the declared value of imported cars of General Motors Vietnam
answer many questions about the dutiable value for european enterprises Fine for food safety violations may be seven times higher than the value of goods
answer many questions about the dutiable value for european enterprises Enhancing the value of Vietnam's cashew seed
answer many questions about the dutiable value for european enterprises

From the beginning of 2018, HCMC Customs has taken the initiative in talking with US enterprises. Photo: Mr. Dinh Ngoc Thang, Deputy Director of HCMC Customs Department, is discussing with Mr. Mark Gillin, Vice President of American Chamber of Commerce (AMCHAM), on 24thJanuary 2018. Photo: T.H.

When are charges added to the transaction value?

According to the HCMC Customs Department, many European enterprises are still confused in the transaction value declaration. The Department has guided and answered many questions from enterprises. Regarding charges to be added to the taxable value, enterprises said that according to the provisions in Circular 39/2015 / TT-BTC dated 25th March 2015 of the Ministry of Finance, charges arising at Vietnam’s border gates before clearance relating to Local charges (local charges are paid at port of loading) which must be paid to shipping agents, the T.H.C (Terminal Handling Charge) is not a charge to be added to the dutiable value, but the C.I.C (Container Imbalance Charge), which must be paid to the shipping agent must be added to the dutiable value.

Enterprises asked the HCM City Customs Department to explain the addition. These two charges arise at the same time and are paid together by enterprises. Whether or not enterprises continue to add the C.I.C to the dutiable value, because some shipping lines collect this charge but some do not.

Nguyen Quoc Toan, Deputy Director of Department of Import-Export Duties Division under HCMC Customs Department answered that the above charges are only added to the transaction value when the buyer (importer) carries out the direct payment. If the importer buys the goods on condition CIF and does not pay any other charges such as C.I.C or T.H.C, the Customs shall not add these charges to the transaction value.

Enterprises asked some questions: whether the risk management list of imports is for reference or applied to the dutiable value calculation? During the consultation process, the enterprises have proved the actual value purchased from suppliers, but Customs officers still have not accepted, is the reason that the actual purchasing value is much different from the value on the list? The Customs database is internal information which is not publicized, which leads to unclear and transparent valuation for enterprises. Could the Customs consider the transparency of this database?

Responding to the last question, HCMC Customs Department said that according to Circular No. 12/2002 / TT-BCA dated 13th September 2002 by the Ministry of Public Security and Circular 161/2014 / TT-BTC dated 13thSeptember 2014 by the Ministry of Finance regulating the protection of State secrets of the Finance sector, HCMC Customs Department is forbidden to provide information in the form of "confidential" documents.

The determination of the dutiable value of HCMC Customs Department always complies with the law and GATT Valuation Agreement. That is through consultation and post-customs clearance between Customs and enterprises. The Customs determines the dutiable value according to the actual value which has been already paid or will be paid under normal trading conditions and unrestricted competitiveness. Enterprises can reflect HCMC Customs Department on cases that are not transparent and clear in the valuation, so that the Customs authority shall provide specific guidance.

Enterprises said that the importer can buy online with the discount price and if the discount value can be considered as the Customs declared value? According to Circular No. 39/2015 / TT-BTC, transaction value is the actual payment, so the discount value which is the actual payment can be considered as the declared value?

In response to this question, HCMC Customs Department noted that online purchase and purchase of promotional goods is an international practice and is a normal international trading activity. Customs always respects the declaration of the enterprise. However, the declared value is acceptable or unacceptable to the Customs depending on whether or not the shipment is eligible or satisfies the regulations.

Database of taxable valuation

Regarding the database of taxable valuation, HCMC Customs Department answered that according to Circular 39/2015 / TT-BTC, the dutiable valuation database is collected from a variety of information sources such as: the declared value of business community carrying out Customs procedures in the whole country, that has been accepted by the Customs for duty calculation according to the transaction value; the offer price of manufacturers, exporters, distributors in the exporting country, in foreign exporting countries or in Vietnam; Information provided by the Vietnamese Chambers of Commerce or Consulate in the countries or the Chambers of Commerce of the countries or Consulates of countries in Vietnam; Information provided by the Anti-Smuggling and Investigation Department under General Department of Customs; and Information provided by Ministry of Industry and Trade or relevant ministries.

HCMC Customs Department confirmed that the duty calculation database is only used to determine the base for first suspicion when enterprises import. The General Department of Customs does not allow to use this database to adjust the dutiable price. If the goods are not eligible for duty calculation according to the transaction value, the Customs will apply sequentially the methods and stop immediately at the method which satisfies the valuation. Using internet prices, deducting 20% to adjust the dutiable price is not in accordance with Circular 39/2015 / TT-BTC because after processing, the internet prices are only database and only used for reference.

Answering the questions from enterprises on procedures for the development of Customs value for non-commercial goods, HCMC Customs Department said that Article 17 of Circular 39/2015 / TT-BTC stipulates that goods as gifts (non-commercial goods) will be calculated according to the declared price without Customs suspicion.

answer many questions about the dutiable value for european enterprises Enterprises take the initiative in tax settlement soon

VCN - March is a peak month in the tax settlement of individuals and enterprises. During past years, ...

In the cases where the Customs suspects declared prices are untruthful or lower than prices of similar goods that have been updated to the Customs system, the Customs shall adjust the dutiable price of the non-commercial goods (gifts) at dutiable prices available in the data system but not the database. Time to valuation of non-commercial goods complies with Circular No. 38/2015 / TT-BTC by the Ministry of Finance dated 25th March 2015 on goods clearance, but is not more than 8 working hours.

At the recent Whitebook Launch Event by Ero Cham, Mr. Dinh Ngoc Thang, Deputy Director of HCMC Customs Department, highly appreciated the content of the Whitebook in supporting the Customs sector with completing the legal framework, contributing to creating a business environment. Many recommendations in the Whitebook have been interesting for HCMC Customs Department and this is a chance for the Department to listen to the shortcomings, problems and suggestions from the business community, thereby the Department shall propose the upper level to perfect the legal institutions. Mr. Dinh Ngoc Thang affirmed the message "The Business Community–HCMC Customs Department are reliable partners in development cooperation", and committed to continue to build and develop the partnership between Customs and the European business community better and more sustainably.
By Le Thu/ Huyen Trang

Related News

Highest determination to remove IUU "yellow card".

Highest determination to remove IUU "yellow card".

VCN - The 5th inspection of the European Commission (EC) is expected in October 2024, which is the decisive time for Vietnam to remove the "Yellow Card" warning in 2024. This is considered an important and urgent and important task because the EU is in the top 5 largest export markets of Vietnamese seafood, after the US and China.
Documents required for vehicles transporting cargo across Lang Son Border Gate from August 1

Documents required for vehicles transporting cargo across Lang Son Border Gate from August 1

VCN - VCN- Vehicles carrying import and export cargo across customs clearance routes and specialized roads in the international border gate pair of Huu Nghi (Vietnam) - Huu Nghi Quan (China) must comply with international treaties and regulations of Vietnam Law. Accordingly, the vehicles transporting import and export cargo across Lang Son border gates are required to have at least seven valid documents from August 1, 2024, Lang Son Department of Industry and Trade notified.

Latest News

Customs actively hold dialogues to develop Customs-Business partnerships

Customs actively hold dialogues to develop Customs-Business partnerships

VCN - Business associations highly appreciated the initiative to develop the Customs-Business partnership of the General Department of Vietnam Customs. In particular, the Customs agency actively opens dialogue channels to answer problems for businesses, and at the same time absorbs and amends legal documents and policies in a direction that creates favorable conditions for businesses.
HCM City Customs revoke declared value of more than 4,000 declaration after consultation

HCM City Customs revoke declared value of more than 4,000 declaration after consultation

VCN - Through price consultation operations for import and export goods, Ho Chi Minh City Customs Department has rejected the declared value of over 4,000 customs declarations.
Businesses share about developing Customs-Business partnerships

Businesses share about developing Customs-Business partnerships

VCN - It is hopeful that businesses will accompany the Customs agency to build and develop the Customs-Business partnership in depth and substance according to the orientation of the Customs Development Strategy until 2030.
Facilitating and attracting import and export goods through An Giang border gate

Facilitating and attracting import and export goods through An Giang border gate

VCN - Actively support, promptly answer and guide businesses importing and exporting goods, transit through An Giang border gates has increased significantly in the first half of 2024, creating a source of state budget revenue for the An Giang Customs Department.

More News

Quang Ninh Customs considers businesses as partners for cooperation and development

Quang Ninh Customs considers businesses as partners for cooperation and development

VCN - Businesses also noted quick and timely access to customs legal documents; regularly receive support to solve difficulties from the Customs authorities.
Binh Phuoc Customs: Efforts to overcome budget collection challenges in the last months of the year

Binh Phuoc Customs: Efforts to overcome budget collection challenges in the last months of the year

VCN - Although the revenue collection results at Binh Phuoc Customs Department recorded positive results in the first 6 months of the year, it is predicted that the situation in the last 6 months of the year will have many difficulties and challenges.
Hanoi Customs faces difficulties in state budget collection

Hanoi Customs faces difficulties in state budget collection

VCN - According to Hanoi Customs Department, although the import-export turnover of goods in the first six months of the year at the unit increased, many imported products with large revenue contribution and high tax rates decreased, having a great impact on the unit's budget revenue results.
Terminate the operation of many customs broker agents

Terminate the operation of many customs broker agents

VCN - The General Department of Customs has just issued decisions to terminate customs broker agent operations for unqualified businesses.
Lao Cai: about 500 vehicles are cleared through customs everyday

Lao Cai: about 500 vehicles are cleared through customs everyday

VCN - Information has been released at the inter-sector briefing conference summarizing border gate management in the first six months of the year, and task orientation for the last six months of 2024 held by the Economic Zone Authority of Lao Cai province.
Positive result in digital transformation of Customs sector

Positive result in digital transformation of Customs sector

VCN - Implementing the digital transformation plan, the Customs sector has proactively deployed many solutions and achieved positive results, demonstrated through all aspects of customs operations; providing online public services; implementing the National Single Window, ASEAN Single Window...
556 candidates registered to take the second round of customs declaration certification exam in 2024

556 candidates registered to take the second round of customs declaration certification exam in 2024

VCN - Up to now, the Council of Examination for Certificates of Training in Customs 2024 has received 556 exam registration applications from candidates within the prescribed time limit to participate in the second semester at the exam location in the Southern region.
Noi Bai International Airport Customs attracts many new businesses to carry out procedures

Noi Bai International Airport Customs attracts many new businesses to carry out procedures

VCN - In the first 6 months of 2024, at Noi Bai International Airport Customs Branch, there are 2,262 new businesses paying the state budget, the total additional tax amount is VND 289.6 billion.
Dong Nai Customs: Prepare for new border gate infrastructure projects

Dong Nai Customs: Prepare for new border gate infrastructure projects

VCN - Dong Nai Customs Department actively carries out preparation work to be ready for the operation of new infrastructure projects such as Long Thanh airport and Phuoc An port, thereby creating space for business development in the area.
Read More

Your care

Latest Most read
Customs actively hold dialogues to develop Customs-Business partnerships

Customs actively hold dialogues to develop Customs-Business partnerships

Business associations highly appreciated the initiative to develop the Customs-Business partnership of the General Department of Vietnam Customs.
HCM City Customs revoke declared value of more than 4,000 declaration after consultation

HCM City Customs revoke declared value of more than 4,000 declaration after consultation

Through price consultation operations for import and export goods, Ho Chi Minh City Customs Department has rejected the declared value of over 4,000 customs declarations.
Businesses share about developing Customs-Business partnerships

Businesses share about developing Customs-Business partnerships

It is hopeful that businesses will accompany the Customs agency to build and develop the Customs-Business partnership in depth and substance
Facilitating and attracting import and export goods through An Giang border gate

Facilitating and attracting import and export goods through An Giang border gate

Actively support and guide businesses importing and exporting goods through An Giang border gates has increased significantly in the first half of 2024, creating a source of state budget revenue for An Giang Customs Department.
Quang Ninh Customs considers businesses as partners for cooperation and development

Quang Ninh Customs considers businesses as partners for cooperation and development

VCN - Businesses also noted quick and timely access to customs legal documents; regularly receive support to solve difficulties from the Customs authorities.
Mobile Version