Công văn 11802/BTC-TCHQ

To: Department of Customs of provinces and cities

In order to removes difficulties for enterprises upon going through customs procedures for batches of goods with more than 50 lines of declaration on VNACCS/VCIS system, the Ministry of Finance hereby instructs the implementation as follows:

1. Upon carrying out the declaration on VNACCS/VCIS system for batches of goods with more than 50 lines of declaration, the customs declarers are permitted to accumulatively declare the lines of the same HS code on the condition that:

- The lines to be declared accumulatively with the same HS code must have identical origin and tax rate;

- The accumulative declaration of HS code applies to the type of import export for production, export processing, export production and outsourcing for foreign businesses;

Upon accumulative declaration of HS code on VNACCS/VCIS system, the declaration of criteria “ invoice value” of the lines of accumulative HS code is the total value of invoice of accumulated goods items; the criteria “ taxable value” of the lines of accumulative HS code is the total taxable value of accumulated goods items; the criteria “ quantity” of the lines of accumulative declaration of HS code is the total quantity of accumulated goods items; the unit price will not be declared at the criteria “unit price of invoice” For types of goods imported for production, production for export, the customs declarers must carry out declaration on value sheet under the form specified in Decision No. 30/2008/QD-BTC dated May 21, 2008 of the Ministry of Finance (except subjects that do not have to carry out declaration on value sheet specified in Circular No. 182/2012/TT-BTC dated October 25, 2012 of the Ministry of Finance).

Where the imported goods with adjustments and the customs declarer must carry out such declaration for the system to automatically allocate the adjustments and calculate the taxable value, the lines of accumulative declaration of HS code must be allocated for the same adjustments.

2. With respect to difficulties that enterprises must carry out many payment order/payment slip to budget for declaration sheets of batches of goods with more than 50 lines of declaration:

In order to simplify the procedures for declaration and tax payment, the enterprises are permitted to choose one order payment (for bank transfer) or declaration of payment slip (for cash payment) to make payment for one or many customs declaration under the form attached to this official dispatch. The credit institution or State treasury will collect money directly or appropriate money from taxpayer account and look up information in database of customs portal and update the remaining information in the payment slip to State budget, collect and transmit money for each declaration made by taxpayer.

Departments of Customs of provinces and cities are required to instruct enterprises in these procedures. Any difficulty arising during the implementation should be promptly reported to the Ministry of Finance (General Department of Customs) for guidance./.