Công văn 3286/TCHQ-TXNK

Respectfully to: Customs Departments of provinces and cities

In order to increase efficiency of managing taxable price of imports, exports gradually limit and prevent commercial fraudulent via price; concurrently use uniformly the price data information with high reliability in price examination, consultation, and identification; to handle cases of declaring value of imports nonconforming  with the payable actual price.

Pursuant to Article 6 of the Government’s Decree No.40/2007/ND-CP dated March 16, 2007, stipulating on formulation, management and use of price database;

Pursuant to Article 21, Article 23 section II chapter III of the Circular No.205/2010/TT-BTC dated December 15, 2010, of the Ministry of Finance, stipulating on objects, competence, criteria for making the List of risk management of exported goods and imported goods.

Pursuant to Decision No. 1102/QD-BTC dated May 21, 2008, of the Minister of Finance, on formulation, management and use of price database.

On the basis of analysis and summing up from information sources as prescribed in Clause 5 Article 23 of the Circular No. 205/2010/TT-BTC such as:  The price levels as declared by enterprises which have been accepted by customs agencies to do as taxable value; the taxable price level which are defined by customs agencies when reject the declared price level; price information which are collected by customs agencies such as: The sale prices in the market; prices which are provided by domestic producers or associations, prices which are investigated, verified by competent agencies …

The General Department of Customs promulgates the risk management list of imports at level of General Department and the examination price levels enclosed with this list to serve as the database for units to compare, examine the value declared by enterprises, to identify doubtful signs, classify, assess the reliability and consult; on that basis, to conduct determination of taxable value for imported goods in accordance with regulation.

1. Method of examination and principles of using the price data information sources:

Method of examination:

To compare the declared price level or the declared price level after having deducted the price reduction amounts (for case of import with price reduction element) of the imported consignments with the price level of identical or similar commodity stated in this List; If the declared price level or the declared price level after having deducted the price reduction amounts is lower, the doubtful sign will be defined on System GTT01 (a red mark), concurrently to consult as prescribed in Article 26 of the Circular No. 205/2010/TT-BTC dated December 15, 2010, of the Ministry of Finance, and documents guiding on price consultation and identification.  

In case where fail to find the imported goods which are identical or similar in accordance with regulation for examination and comparison with the declared value, the concept of identical or similar imported goods will be applied more flexibly and expanded in accordance with point b.4.6, sub item 1.3.2.2 Clause 1 Article 24 section II Chapter III of the Circular No. 205/2010/TT-BTC dated December 15, 2010, of the Ministry of Finance.

1.2. Principles of using the data information sources when determining price:

The data information source used for determining value after reject the declared price level must comply with provisions in Clause b section 3 part II of the Decision No.1102/QD-BTC dated May 21, 2008, of the Minister of Finance. The data information used for determining price must be the data information which have been examined and identified the reliability. Particularly, it includes data information about the declared price level of enterprises which have been accepted the taxable value by customs agencies or are re-determined by customs agencies after reject the declared value and the price levels must be defined in accordance with principles and procedures of method to define the taxable price prescribed in the Decree No. 40/2007/ND-CP and not be lower than the price level of the identical or similar commodities stated in the risk management list of imports at level of General Department.

If the price levels declared by enterprises or the taxable price levels determined by customs agencies are lower than the price levels of identical or similar imported commodities stated in the risk management list of imports at level of General Department, they will be used for reference in the course of examination, consultation; not used for determining the taxable prices. 

The examination price levels in the risk management list of imports at level of General Department are not used for determining or forcing application of the taxable price.

2. To assign the Directors of Customs Departments of provinces and cities in:

- Organizing the collection, analysis and summing up of information source in order to propose for additional formulation of price levels for commodities under the risk management list of imports at level of General Department but not yet been provided the specific price levels when arise goods imported actually and report to the General Department of Customs according to the form “Report on formulation of price the database for commodities under risk management” promulgated together with the Decision No. 1102/QD-BTC dated May 21, 2008, of the Minister of Finance.

- Proposing amendment of goods name, price levels stated in the risk management list of imports at level of General Department when arise changes increased or decreased 10% according to the form "Report on proposals for adjustment of price levels in the list to manage price risks" promulgated together with the Decision No. 1102/QD-BTC dated May 21, 2008, of the Minister of Finance.

3. To request Customs Departments of provinces and cities:

- Basing on provision in Article 23 of the Circular No. 205/2010/TT-BTC and Decision No. 1102/QD-BTC dated May 21, 2008 for:

+ Examining, reviewing, collecting the price data information of the commodity group of “fabrics of all kinds” to add into the risk management list of imports at level of Department and formulating the enclosed price levels for examination because it has been removed from the list to manage risks at level of General Department.

+ Reviewing the risk management list of imports at level of Department to remove the commodity group of "electric cook" code 8516; commodity of “mutton" code 0204; commodity of “fish fillets and other fish meat” code 0304; commodity of “handbags” code 4202; commodity of “belts” code 4203; commodities of “garments, suits" code 6103, 6203, 6104, 6204, 6105, 6205, 6106, 6206, 6109’ commodities of “footwear” code 6403, 6404, 6405; commodity of “alloy steel” code 7228; commodity of “lorry” code 8706 because they have been added in the risk management list of imports at level of General Department at this official dispatch.

- Regularly examining, reviewing the risk management list of exports at level of Department, list to manage risks of imports at level of Department and the enclosed examination price levels in order to timely adjust the lists, examination price levels in conformity with provisions in Article 21, Article 23 of the Circular No. 205/2010/TT-BTC dated December 15, 2010, of the Ministry of Finance.  

4. This official dispatch and the risk management list of imports at level of General Department enclosed with the examination price levels promulgated together with official dispatch will be applied to customs declarations registered from June 20, 2013, and replace the official dispatches No. 348/TCHQ-TXNK dated January 21, 2011; No. 2334/TCHQ-TXNK dated May 23, 2011; No. 5486/TCHQ-TXNK dated October 10, 2012 and the risk management list of imports at level of General Department enclosed with the examination price levels issued together with these official dispatches.

The General Department of Customs notifies Customs Departments of provinces and cities for information and implementation.

(The enclosed Annex is not translated herein)