Could complain if not agree with imposing customs valuation
The Customs sector will check and determine the declared valuation of the customs declarants and carry out consultations, redefine the customs valuation if have suspicions. Photo: Thu Trang |
The customs declarants have to declare and define customs valuation by themselves then Customs authorities will inspect, specify value and carry out consultations, redefining the customs valuation if have suspicions about the value declaration, said by the General Department of Customs.
According to the General Department of Customs under stipulated in Article 3 of the Circular No.39/2015/TT-BTC, Customs declarants shall declare and carry out customs valuation themselves according to the rule and methods for customs valuation prescribed in the Law on Customs No.54/2014/QH13 dated June 23, 2014, the Decree No.08/2015/NĐ-CP dated January 21, 2015 by the Government and take legal responsibility for the accuracy and honesty of the declaration.
The basis for determining the customs valuation shall comply with the provisions of Article 5 of Circular No.39/2015/TT-BTC. Specifically:The Customs value of the imported goods is the buying price of goods at the first importing checkpoint, is determined by applying successively 6 methods of customs valuation specified in this Circular.
The Customs will check and determine the declared valuation of the customs declarants and carry out consultations, redefine the customs valuation if have suspicions as stipulatedin Article 25, Article 142, Article 143 of Circular No.38/2015 / TT-BTC of the Ministry of Finance.
In case the company does not agree with the value which determined by the Customs authorities, the companies have the right to complain under the provisions of the Law on Complaints No.02/2011/QH13 dated November 11, 2011.
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