The cases to be handled violation when declaring customs valuation
Professional activities at Lao Cai international border gate Customs Branch. Photo: T.Trang |
Accordingly, the cases of declared value rejection in clearance or after consultancy will be handled administrative violations in accordance with regulation as following:
Do not declaration or wrong declaration about the name of goods.
Declarants fail to declare or declare incorrectly or fail to meet the criteria related to customs valuation on customs declarations or value declarations (if any).
The content about valuation, delivery conditions on the commercial invoice does not match the corresponding contents (if any) on the bill of lading or other transport documents that have an equivalent value in accordance with regulation.
Declarants apply incorrectly order, conditions and contents of customs valuation methods.
Declarants rely on unlawful documents as a foundation to declare tax, calculate and declare payable tax amounts; Do not declare or declaring incompletely or incorrect tax basis for tax calculation.
Additionally, in the case that Customs authority has enough evidence about declaring value incorrectly compared to the actual transaction value.
As known that these regulations are applied by General Department of Customs based on the provisions of Clause 5, Article 1 of Decree No.45 / 2016 / ND-CP and Clause 1, Article 39 of the Law on Tax Administration, Clause 3, Article 25 of Circular No. 38. / 2015 / TT-BTC.
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