How many times are additional declarations of royalty fee for imported goods permitted

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According to the provisions of point b, clause 8, Article 14 of Circular 39/2015/TT-BTC, amended and supplemented in clause 8 Article 1 of Circular 60/2019/TT-BTC and point b clause 3 Article 7 of Circular 06/2021/ TT-BTC of the Ministry of Finance, if the royalty fee of imported goods must be added to the customs value but cannot be determined at the time of registration of the declaration because it depends on the revenue from the sale of goods after import or other reasons specified in the contract of sale of goods or a separate written agreement on the payment of royalties; at the time of declaration registration, the customs declarant must clearly state the reason why the royalty fee has not been declared on the customs declaration; the customs declarant shall declare and calculate the payable tax amount for the royalties determined on the additional declaration after customs clearance, and pay the tax in full as prescribed.

Customs officers of Ho Chi Minh City Customs Department inspect goods through Cat Lai port. Photo: T.H

The deadline for tax payment is five working days after the import to determine the royalty fee.

The importer bases on the related records, documents and vouchers to determine the fee and is responsible for adding the fee to the customs value which has not included the royalty fee at the time of registering customs declaration and tax payment with the customs agency.

The time to determine the royalty fee to add to the customs value can base on the date when the importer receives the payment request from their partners or date of signing the confirmation of payment, which depends on the records, vouchers and documents of enterprises.

In case the royalty fee is paid in multiple times (quarterly payment) depending on the volume of imported goods sold, this fee shall be declared and paid many times until the fee is allocated up to the imported goods.

The General Department of Customs noted under the design of the VNACCS/VCIS, for amendments and supplements after customs clearance related to taxes and information for AMA customs declaration, the additional declaration shall be permitted to conduct multiple times and unlimited.

Are imported goods that have not been used, processed and must be re-exported subject to tax refund

Therefore, during implementation, if there are any problems, the branch of Yusen Logistics Co., Ltd should contact the customs branch where the customs declaration is opened for instructions, the General Department of Customs suggested.