Nội dung toàn văn Offical Dispatch 11911/TCHQ-TXNK inspection of customs value
MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIETNAM |
No. 11911/TCHQ-TXNK | Hanoi, December 21, 2016 |
To: Customs Department of provinces
Pursuant to Notification No. 733/TB-BTC dated December 05, 2016 issued in the meeting about review of performance of November 2016 and plan for December 2016; for tighter control of customs values of consumables imported in large quantities, highly taxed and/or subject to special excise tax, the General Department of Customs hereby requests Customs Departments of provinces to:
1. Hold consultations and reject declared custom values of the articles specified in the Appendix enclosed herewith. Request enterprises to re-declare their customs values and pay taxes. Impose taxes upon enterprises that do not concur with the basis for rejection or refuse to re-declare customs value in accordance with Clause 1 Article 39 of the Law on Tax administration.
2. Update the cases of tax imposition in customs clearance on GTT02. Follow these instructions before GTT02 system is upgraded:
- At 1.04: Update the questionable status (questionable - post-customs clearance inspection required). Write “thực hiện ấn định thuế trong thông quan” (“tax imposition required”) in the note.
- At 1.07 (inspection at customs authority): update the values (specify the number and date of the tax imposition decision). Write “thực hiện ấn định thuế trong thông quan” (“tax imposition required”) in the note.
Customs Department of provinces shall follow instructions in this document./.
| ON BEHALF OF DIRECTOR OF THE GENERAL DEPARTMENT OF CUSTOMS |
APPENDIX
ARTICLES UNDERGOING INSPECTION, CONSULTATION AND CUSTOM VALUATION
1. Alcohols;
2. Electrical household appliances of headings 8418, 8450, 8516, 8415, 8414, 8509, 8422;
3. Fruits, confectionery, cooking oil;
4. Fresh fish, frozen fish, chilled fish;
5. Cell phones, tablets, projectors;
6. Frozen and chilled meat;
7. Cigarettes, cigars and other tobacco products;
8. Playing cards;
9. Two-wheeled and three-wheeled motorcycles./.
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