Công văn 2334/TCHQ-TXNK

To: Departments of Customs of provinces, cities

To improve the efficiency of the management of price to calculate tax and prevent the commercial fraud through price and supplement data, information sources to support the inspection, consultation and determination of valuation at the Departments of Customs of provinces, cities.

Pursuant to Article 6 of the Decree No.40/2007/ND-CP dated 16/3/2007 of the Government on setting up, management and use of price database;

Pursuant to Article 23 of the Circular No.205/2010/TT-BTC dated 15/12/2010 of the Ministry of Finance stipulating subjects, principles, powers, criteria to establish risk management List of imported goods of level of General Department and information source to establish price rate for examination;

Pursuant to the Decision No.1102/QD-BTC dated 21/5/2008 of the Minister of Finance on the setting up, management and use of the price database.

General Department of Customs issues together with this Official Dispatch “List of adding some groups of goods and modifying and supplementing price rates in the risk List of imported goods issued by General Department level together with the Official Dispatch No.348/TCHQ-TXNK dated 21/01/2011 of General Department of Customs ” including:

1. Adding 07 groups of goods and price rate attached to the risk List of imported goods issued by General Department level together with the Official Dispatch No.348/TCHQ-TXNK dated 21/01/2011. Specifically:

01- Frozen meat, poultry (group 0201; 0202; 0203; 0207).

02- Fresh fish, frozen fish (group 0302; 0303).

03- Edible fresh fruits (group 0803; 0804; 0805; 0806; 0807; 0808; 0809; 0810).

04- Tiles (group 6907; 6908).

05- Sanitary facilities:

- Bathtub, shower cabin (group 3922).

- Toilets (group 6910).

- Shower (group 8481).

- Sinks, lavabo (group 6910).

- Toilet for men (group 6910).

06- Domestic electric appliances:

- Electric fan (group 8414).

- Dishwasher (group 8422).

- Cooker hoods (group 8414).

- Vacuum cleaner (group 8508).

- Ion (group 8516).

07- Electric bicycle (group 8711).

2. Modifying and supplementing price rates of group of cars of all types; two-wheels motorbike to be of the risk List of imported goods issued by General Department level together with the Official Dispatch No.348/TCHQ-TXNK dated 21/01/2011.

3. The development and use of price rates issued together with this official dispatch is implemented in accordance with the Circular No.205/2010/TT-BTC on 15/12/2010, the Decision No.1102/QD-BTC dated 21/5/2008 of the Ministry of Finance and guidance in the Official Dispatch No.348/TCHQ-TXNK on 21/01/2011 of the General Department of Customs.

4. The proposal to supplement, modify the price rates for imported goods to be of the risk List of imported goods implemented by General Department level according to the guidance in point 2 of the Official Dispatch No.348/TCHQ-TXNK 21/01/2011 of the General Department of Customs. In which goods names must have information describing in detail as prescribed in the Appendix of Decision No.1102/QD-BTC dated 21/05/2008 of the Minister of Finance.

5. Assigning the Departments of Customs of provinces, cities review the risk List of imported goods of General Department level which are being applied to reject types of goods which are stipulated to supplement in the risk List of imported goods of General Department level provided in this Official Dispatch.

6. The List and price rates issued together with this Official Dispatch are applied for the Declarations registered from 01/6/2011.

The General Department of Customs notifies for the Departments of Customs of provinces, cities to deploy the implementation./.