The management of Origin and Customs value for imported cars enhanced

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Customs officers of the Hiep Phuoc Customs Branch check imported cars. Photo: T.Hoa.

In the official dispatch, the Ministry of Finance said: In recent times, the smuggling and commercial fraud for imported cars has been complicated, leading to socio-economic consequences, causing losses to the State budget and affecting business and investment environment.

In order to prevent and combat smuggling and commercial fraud for imported cars under Government Resolution No. 35/NQ-CP on support and development of enterprises by 2020 with a fair business environment, the Ministry of Finance has requested the General Department of Vietnam Customs, the General Department of Taxation, Customs Departments and Taxation Departments of provinces and cities to implement measures to manage the Origin and Customs value for imported cars.

Specifically, for imported cars (except diplomatic cars), Customs declarants must submit the certificate of origin (C/O) at the time of performing Customs procedures as stipulated in Article 13 of Government Decree 19/2006/ND-CP regulating the origin of goods and at the time of performing Customs dossiers as prescribed in Clause 2, Article 16 of Circular 38/2015/TT-BTC of the Ministry of Finance regulating Customs procedures; inspection and supervision; export-import tax and tax administration for exports and imports. Customs offices which conduct Customs procedures shall have to closely examine eligibility, stamps and signatures of the C/O. In the case where Customs officers suspect the legitimacy of the C/O, they shall send texts or email to the countries of origin to verify the signatures and C/O form. In addition to checking the C/O, Customs officers should check the VIN numbers and access to the portal of automotive enterprises to update information for management. If the VIN numbers are erased with suspicious signs, they should be verified.

For imported cars allowed for Customs clearance prior to 28th November 2016, Customs officers shall perform post-clearance audits if enterprises lack the C/O at the time of importing cars. Accordingly, Customs officers shall verify the Origin under regulations, check the VIN numbers and access to the portal of automotive enterprises to update information and Origin of imported cars.

Customs officers are responsible for promoting the exchange of information about the Origin and vehicle standards with registry offices.

Regarding the management of dutiable value for imported cars, the Ministry of Finance stressed that during the implementation of Customs clearance procedures, Customs officers must closely examine the declared value and consult the price of goods at the time of performing Customs procedures.

In addition, Customs authorities are responsible for building a national database and providing Customs declared value for local tax authorities. Accordingly, local tax offices are responsible for building a national database and publicizing the price of imported cars in the domestic market, special consumption tax and registration fees calculation to Customs authorities to collate and manage.

Regarding imported cars without fully implemention of Customs procedures, the owners must not transport them to their warehouses while waiting for Customs clearance. Besides, Customs officers should enhance inspection and supervision for records of temporarily imported cars for re-export; time and place of storing cars under the mode of temporary import for re-export.

The General Department of Vietnam Customs shall have to update monthly and complete the database and the list of imported automobile price as a basis for consultation of the price of imported cars in line with the price in the international market; amend and supplement the administrative processes of Customs procedures and post-clearance audits for imported cars to ensure strict management, anti-smuggling and anti-commercial fraud.

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In addition, the General Department of Vietnam Customs must build professional Customs manuals on procedures, inspection and supervision of Customs clearance and Customs post-clearance audits for imported cars.