Post clearance audit in terms of Customs valuation within 30 days
The General Department of Customs has requested its post clearance audit units to perform the auditing of valuation within 30 days from the date of receiving price consultation results forwarded by Customs clearance units. Photo: Ảnh: T.Trang |
Accordingly, the General Department of Customs has asked its units to carry out post clearance audit in terms of valuation within 30 days from the date of receiving price consultation results forwarded by the Customs clearance units in cases prescribed at item 3g2 of the Article 25 under Circular No. 38/2015/TT-BTC.
The cases are detailed as follows: Customs administration provides sufficient grounds for rejecting valuations declared by traders on consultation, but the traders do not agree with the grounds provided by Customs or they accept the grounds by Customs but do not make additional declarations.
Collecting revenue of nearly 18 billion VND from imported fabrics shipment |
Furthermore, the General Department of Customs has guided its units to base on Customs’ grounds for rejecting declared valuations or traders’ acceptance of the grounds recorded in the working minutes to reject declared valuations and re-determine the valuations as regulated at item 4 of the Article 142 under the Circular No. 38/2015/TT-BTC.
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