Implement to consulate prices for imported cars
Customs officers inspected imported car at Cai Lan port. Photo: T.Trang |
Accordingly, the General Department of Customs requested units to consulate rejected declared value and define valuation for imported cars shipments which have suspicious signs about declared value within 30 days from the date of Customs declarations registration in accordance with the written instructions at 16875/BTC-GDC.
After rejecting the declared value, the Customs authorities require companies to do additional declaration and implement tax obligations. Where companies do not agree to the basic rejection of the Customs authorities or where they do not implement additional declaration, the Customs authorities will implement tax assessment under the provisions of paragraph 1 of Article 39 of the Law on Tax Administration.
Besides, the General Department of Customs also guided, during the consultations, companies are allowed to take cars for holding in custody in accordance with written instructions at 17 568 / BTC-GDC dated 12-12-2016.
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