Guiding allocation of fees for copyright to imported goods value

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Operational activity at Bac Ninh Customs Branch, Bac Ninh Customs Department. Photo: T.T

According to the analysis of the General Department of Vietnam Customs, point b Clause 8, Article 14 and 16 of Circular 39/2015/TT-BTC dated March 25, 2015, of the Ministry of Finance stipulating procedure for declaration and allocation for copyright fees of imported goods which are determined due to the dependence on post-export sales. Accordingly, at the time of declaration is registered, the declarant must clearly declare the reason that copyright fees have been not declared on the declaration, the copyright fees of imported goods is determined to depend on post-export sales and the official amount that must be paid after the end of the fiscal year under the agreement.

Within 5 days from the date of actual payment (the date of official payment of fees for copyright) the company declares on the additional declaration at post-customs clearance and pay tax sufficiently. If the Company does not declare or make a false declaration, it will be treated in accordance with provisions of the law.

In addition, the General Department of Vietnam Customs said that the allocation of fees for copyright under is implemented under the rule that the Customs value of copyright fees is totally allocated to the imported goods under provisions in Article 16 Circular 39/2015/TT-BTC dated March 25, 2015.

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If the huge quantity of declaration and commodity which need to be additionally declared, the declarant must additionally pay fees for copyright under the list of declarations which are must be declared on the same additional declaration to ensure the rule of the Customs value of fees for copyright that must be totally allocated to the imported goods. The Customs agency where receiving the additional declarations shall examine dossier and take responsibility for the accuracy of the data.