Imex catalog without imposing customs value

That is the answer of the General Administration of Customs of the jaw with the Australian Ambassador to the problems of customs value for UHT liquid milk products that the country imports some enterprises in Vietnam.


General Administration of Customs said, in Article 3 of Circular 39/2015 / TT-BTC stipulates: “The self-declaration of customs declaration and determine the customs value according to the principles and methods of determining the customs value the provisions in the customs Law No. 54/2014 / QH13, Decree No. 08/2015 / ND-CP providing detailed regulations and measures to implement the customs Law regarding customs procedures, inspection and supervision , customs control and this Circular; responsible before law for the accuracy and truthfulness of the declared contents and results determine the customs value “.

In Article 5 of Circular 39/2015 / TT-BTC also stipulates: “the customs value is the price actually paid as of the first entry gate is determined by applying sequential six methods of valuation customs regulations in this Circular. ”

Besides, in Paragraph 2, Article 22 of Circular 39/2015 / TT-BTC regulates: The list of goods exports and imports in value and risk reference price as the basis for comparing the customs authorities, for projector, check the declared value of the declarer during customs procedures or after the goods were released pursuant to, not used to impose customs value.

Therefore, the General Customs Department on proposed major Australian Embassy informing content businesses, and guide enterprises to contact the customs office where the declaration for a specific settlement instructions.

(Source: Custom Report)

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