Using criteria of enterprise ranking to consider and accept applying one-time consultation

Facing the obstacle of HCM City Customs Department relating to revoking declared value when checking, price consultation for revoking declared value due to “incorrect declaration, insufficient criteria of item description in the customs declaration that affect to customs valuation”, according to the General Department of Vietnam Customs, at Point a, Clause 3 and Point 2, Clause 4, Article 25 of Circular 38/2015/TT-BTC was amended and supplemented in Clause 14, Article 1 of Circular 39/2018/TT-BTC clearly stipulated the customs authority required the customs declarant to make an additional declaration within five working days of the date of notification.

In case of exceeding the time limit, if the declarant fails to make an additional declaration or incorrect additional declaration, the customs authority will impose tax in accordance with regulations.

Customs officials of Hiep Phuoc port - HCM City checked imported car. Photo: T.H

Also relating to the sending and receiving of the request for one-time consultation, the General Department of Vietnam Customs said in Clause 1, Section 2 of the Appendix issued together with Decision 1304/QD-TCHQ dated April 29, 2020, the customs declarant must send the request to the customs authority through the online public service system after receiving the consultation results. If the customs declarant sends a written request via mail, the customs authority where the enterprise does the procedures still receives and processes the procedure.

Regarding conditions for accepting one-time price consultation, through monitoring, inspection and instruction on the implementation of price consultation procedures at provincial customs departments, the General Department of Vietnam Customs found there were still many cases of accepting the declared value without conducting a full inspection, leading to risks in revenue collection. These cases are concentrated in companies with high risk rating. Therefore, to prevent the possibility of enterprises taking advantage of the one-time consultation procedure and to facilitate enterprises to comply well with the customs law, the General Department of Vietnam Customs uses criteria of ranking enterprises to consider and accept using the results of one-time consultation.