Enterprises must submit dossiers and documents to identify authenticity of goods' value
![]() | Focusing on reforming and facilitating businesses when amending customs policies |
![]() | Customs valuation management: Requirements for improving customs valuation management comprehensively |
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Huu Nghi Customs officers inspect imported machinery and equipment. Photo: H.Nu |
Song Hang Trading Co., Ltd said that the company had faced problems related to Customs valuation for imported goods. According to Article 3 of Circular 39/2015/TT-BTC of the Ministry of Finance, the Customs declarant must declare and determine customs value specified in the Customs Law, Decree 08/2015/ND-CP and take responsibility before the law for the accuracy and truthfulness of the declared contents and the results of self-determination of customs value.
Article 25 of Circular 38/2015/TT-BTC, amended and supplemented in Clause 14, Article 1 of Circular 39/2018/TT-BTC of the Ministry of Finance, said that the customs authority would check the declared value to identify suspicious signs and conduct consultation.
The reference prices in the List of imported goods with risk in value, as prescribed in Article 22 of Circular 39/2015/TT-BTC, are not the minimum prices mentioned by the company. Instead, the prices are just one of the criteria for the customs to decide on customs value inspection and consultation.
Accordingly, for the customs declarations selected by the customs to consult the customs value, when carrying out the consultation procedures, the customs declarant must present relevant documents and records to prove the authenticity of the declared value.
If there are sufficient grounds to reject the declared value, the customs will reject the value and re-determine the customs value. If there are not enough grounds for rejection, the customs will accept the company's declared value.
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