Công văn 16875/BTC-PC

In order to facilitate actions against smuggling and commercial frauds in automobile industry and create a favorable business environment, in order to implement the Decision No.35/NQ-CP dated May 16, 2016 on enterprise assistance policy by 2020; pursuant to the Law on Customs and guiding documents, the Ministry of Finance hereby requests the General Department of Customs and General Department of Taxation and Departments of Taxation of provinces to implement measures for management of origins and customs values of imported automobiles as follows:

1. Intensify management and inspection of origins of imported automobiles.

- It is required to submit the certificate of origin (C/O) of imported automobiles (other than those eligible for preferential policies or diplomatic immunity) as the customs procedure is carried out as stipulated Article 13 of the Decree No.19/2006/NĐ-CP dated February 20, 2006 detailing the Law on Commerce concerning origins of goods and customs declaration applications as stipulated in clause 2 Article 2, Article 16 of the Circular No.38/2015/TT-BTC dated March 25, 2015 by the Minister of Finance specifying customs procedure, inspection and supervision, import-export duties of imports and imports and tax administration.

Every customs authority where the customs procedure is carried out shall: Carefully inspect and collate with regulations on the validity, company seals, signatures on C/O; or where suspicion exits, request for verification of signatures, C/O, or origins of imported automobiles through the country where C/O is issued in writing or email. In addition to inspection of C/O, customs authorities shall examine vehicle identification number (VIN) and search for information of imported automobiles on automobile firms' websites for the purposes of management. In case of erasure of replacement of a VIN, verification is required.

- Customs authorities shall conduct post-clearance inspections of automobiles granted customs clearance before November 28, 2016 but their C/O was not presented at the time of import for verification of origins ; inspect automobile VIN and refer to automobile firms ‘websites for information on origin of such imported automobiles.

- Customs authorities shall exchange information on automobile origins and standards with relevant registration authorities.

2. Intensify management of imported automobile tax values

- During the customs procedure, the customs authority shall conduct strict inspection of declared values and ask for price consultation.

- Customs authorities shall develop the national customs value database and provide declared customs values of imported automobiles for domestic tax authorities that take on responsibilities for developing the national automobile price database, informing domestic importers of automobile selling prices in Vietnam and notifying customs authorities of special consumption taxes and registration fees of imported automobiles for tax administration and collation.

3. Do not allow storage of imported automobiles that have not undergone customs procedures in its declarant’s premises while pending customs clearance. Enhance inspection and monitoring of documents on temporary import for re-export, time and location for storage of automobiles temporarily imported for re-export.

4. The General Department of Customs shall:

- Monthly update and complete the price database and the List of goods whose prices are fluctuated as the basis for imported automobile price counseling.

- Review, revise and supplement customs procedures and procedures for post-clearance inspection of imported automobiles for tight administration, anti-smuggling and commercial frauds. Compile customs duties handbooks providing instructions on customs procedures, customs inspection, supervision and post-clearance inspection concerning imported automobiles.

The Ministry of Finance hereby requests the General Department and General Department of Taxation and Departments of Taxation of province to implement measures for management of above-mentioned imported automobiles./.