Share

DECISION

ON THE PROMULGATION OF PROCEDURES FOR INSPECTION, CONSULTATION AND DETERMINATION OF CUSTOMS VALUE FOR EXPORTED AND IMPORTED GOODS DURING THE CUSTOMS PROCEDURE PROCESS

----------------------

DIRECTOR GENERAL OF CUSTOMS

Pursuant to the Customs Law No. 54/2014/QH13 dated June 23, 2014;

Pursuant to Decree No. 59/2018/ND-CP dated April 20, 2018 of the Government amending and supplementing Decree No. 08/2015/ND-CP dated January 21, 2015 regulating customs procedures, customs inspection and supervision;

Pursuant to Circular No. 39/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance regulating customs value for exported and imported goods;

Pursuant to Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance and Circular No. 39/2018/TT-BTC dated April 20, 2018 amending and supplementing Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance regulating customs procedures; customs inspection and supervision; export tax, import tax and tax administration for exported and imported goods;

Pursuant to Decision No. 65/2015/QD-TTg dated February 17, 2015 of the Prime Minister stipulating the functions, tasks, powers and organizational structure of the General Department of Customs under the Ministry of Finance;

At the request of the Director of the Import and Export Tax Department,

DECISION:

Article 1. Promulgated together with this Decision are the Procedures for inspection, consultation and determination of customs value for exported and imported goods during customs procedures and 03 attached appendices.

Article 2. Implementation:

Director of Provincial and Municipal Customs Department:

1. Depending on the characteristics of the unit's situation, arrange forces; develop a consultation hierarchy regulation, internal inspection and control procedures, guide professional steps, and coordination methods between levels, in accordance with the guidance of the General Department of Customs in this Procedure.

2. Monthly, report to the General Department of Customs the results of inspection, consultation, and valuation according to Form No. 02, Form No. 03, Form No. 04 in Appendix II issued with this Procedure and be responsible for the accuracy of the report; reporting form: written document and email (to the address tgtt@customs.gov.vn); reporting deadline is before the 5th of the following month.

Article 3. This Decision takes effect from July 1, 2018 and replaces the contents on customs value in Articles 55, 56, 57, 58 of Decision No. 1966/QD-TCHQ dated July 10, 2015 of the General Director of the General Department of Customs on promulgating the Customs procedures for exported and imported goods.

Article 4. Heads of units under and directly under the General Department of Customs are responsible for implementing this Decision.

PROCEDURE

GUIDELINES FOR INSPECTION, CONSULTATION, AND DETERMINATION OF CUSTOMS VALUE DURING CUSTOMS CLEARANCE PROCEDURES
(Issued with Decision No. 1810/QD-TCHQ dated June 15, 2018 of the General Director of the General Department of Customs)

Chapter I. GENERAL PROVISIONS

Article 1. Scope of regulation and applicable subjects

This procedure guides the order and procedures for checking declared contents, declared values, consulting and determining the value of exported and imported goods during customs procedures, applicable to shipments subject to document inspection, physical inspection of goods and is carried out together with the Business Procedures issued by the General Department of Customs.

Article 2. Purpose of inspection

The purpose of the inspection is to assess the declarant's compliance with the law in declaring and determining customs value to ensure compliance with the principles and methods of determining customs value; and to collect correct and sufficient taxes for the State Budget.

Article 3. Principles of inspection, consultation and valuation

1. Principles, contents of inspection, consultation, and determination of customs value: comply with the provisions of Decree No. 59/2018/ND-CP dated April 20, 2018 amending and supplementing a number of articles of Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government detailing and implementing measures for the Customs Law on customs procedures, inspection, supervision, and customs control; Circular No. 39/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance regulating customs value for exported and imported goods; Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Ministry of Finance amending and supplementing a number of articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance regulating customs procedures; customs inspection and supervision; export tax, import tax and tax administration for exported and imported goods.

2. During the inspection process, if any declaration or determination of customs value is found to be inconsistent with the instructions in legal documents, the Director of the Provincial or Municipal Customs Department and the Director of the Customs Sub-Department shall take timely measures to prevent and handle the case in accordance with current regulations.

3. The collection, updating, exploitation and use of price data for the inspection, consultation and valuation process is carried out in accordance with the Regulations on the construction, management and use of price databases issued by the General Director of the General Department of Customs (hereinafter referred to as the Data Regulations).

4. During the detailed examination of the dossier and the actual goods (if any), in case there is sufficient basis to reject the declared value or there is doubt about the declared value, the value inspection results must be processed at the customs clearance stage in accordance with the provisions of Clause 14, Article 1 of Circular No. 39/2018/TT-BTC, and post-clearance inspection must not be transferred or performed at the customs office within 60 days from the date the goods are cleared.

Chapter II. SPECIFIC PROVISIONS

Article 4. Customs value inspection

1. Check the declared content

1.1. For exported and imported goods with sales contracts

a) Test content:

Customs document inspection officers (hereinafter referred to as inspection officers) shall conduct inspection of customs documents of exported and imported goods, specifically as follows:

a.1) Check the accuracy and completeness of the indicators related to customs value declared by the customs declarant on the export customs declaration, import customs declaration, customs value declaration (if any) according to the provisions in section a.1, point a, clause 3, Article 25, stipulated in clause 14, Article 1 of Circular No. 39/2018/TT-BTC amending and supplementing Circular No. 38/2015/TT-BTC, in which the following indicators should be noted:

a.1.1) The name of the goods must be complete, with detailed codes and trademarks. Specifically: the declared name of the goods is the common commercial name accompanied by basic characteristics of the goods (such as: structure, constituent materials, ingredients, content, capacity, size, design, function, trademark, etc.) to determine the factors affecting and related to the customs value of the goods.

Some product names have been standardized in Appendix I attached to this Procedure.

a.1.2) Unit of measurement: must be clearly quantified according to the unit of measurement appropriate to the nature of the goods (such as: m, kg). In case the quantification cannot be clearly defined (such as: carton, box), equivalent conversion must be carried out (such as: how many boxes are in a carton, how many kg are in each box). The unit of measurement must be consistent with the unit of measurement of goods with the same code specified in the List of Vietnamese export and import goods.

Note: In case the customs declarant has a special relationship as prescribed in Article 7 of Circular No. 39/2015/TT-BTC but does not declare on the export customs declaration, import customs declaration, customs value declaration (if any), the inspection officer shall request the customs declarant to make a supplementary declaration using the "Customs Directive" via the IDA01/EDA01 operation (code A) on the Electronic Customs Data System or on the export customs declaration, import customs declaration (in case of customs declaration on paper declaration) as prescribed in Article 20 as prescribed in Circular No. 39/2018/TT-BTC amending and supplementing Circular No. 38/2015/TT-BTC. Based on the supplementary declaration of the customs declarant, the inspection officer shall conduct the inspection as prescribed in Clause 1 of this Article.

a.2) Check the consistency of the contents between the documents in the customs dossier submitted or presented by the customs declarant to the customs authority to detect cases of contradictions in the contents related to customs value between the documents and papers as prescribed in Point a.2, Clause 3, Article 25, as prescribed in Clause 14, Article 1 of Circular No. 39/2018/TT-BTC amending and supplementing Circular No. 38/2015/TT-BTC;

a.3) Check compliance with the principles, conditions, application procedures, and contents of the method for determining customs value of exported and imported goods prescribed in Decree No. 59/2018/ND-CP, Circular No. 39/2018/TT-BTC and Circular No. 39/2015/TT-BTC.

a.4) In case of using the Notice of pre-determined customs value result, check the accuracy, completeness and consistency between the content of the Notice of pre-determined customs value result and the customs dossier and the actual exported and imported goods (in case of having to physically inspect the goods).

b) Processing of test results:

b.1) For the inspection content at point a.1, point a.2, point a.3 of this clause:

b.1.1) In case the exported or imported goods do not have sufficient basis to reject the declared value as prescribed in Point a, Clause 3, Article 25, as prescribed in Clause 14, Article 1 of Circular No. 39/2018/TT-BTC amending and supplementing Circular No. 38/2015/TT-BTC, the inspection officer shall conduct the inspection of the declared value according to the instructions in Clause 2 of this Article, except for goods without value risk indications on the Customs Electronic Data System.

Update on GTT02 system: at tag "Check declared content" function 1.04, the checking officer updates the content "Not enough basis to reject declared value".

b.1.2) In case the exported or imported goods have sufficient grounds to reject the declared value as prescribed in Point a, Clause 3, Article 25, as prescribed in Clause 14, Article 1 of Circular No. 39/2018/TT-BTC amending and supplementing Circular No. 38/2015/TT-BTC, the handling shall be as follows:

b.1.2.1) The inspection officer prepares a customs value report and submits it to the leader to issue a Customs Value Notice according to form No. 02B/TB-TGHQ/TXNK issued with Circular No. 39/2018/TT-BTC (hereinafter referred to as the Customs Value Notice). After approval by the leader, the officer shall send the Customs Value Notice and request the customs declarant to make a supplementary declaration within a maximum of 05 working days from the date of notification and release the goods according to regulations.

Particularly for the case of electronic declaration, in addition to preparing and sending a written Customs Value Notice to the customs declarant, the inspection officer must notify the customs declarant by "Customs Directive" through the IDA01/EDA01 (code A) operation on the Customs Electronic Data System.

Update on GTT02 system: at tag "Check declared content" function 1.04, the civil servant checks and updates the content "Sufficient basis to reject declared value".

b.1.2.2) The customs officer shall monitor the additional declaration of the customs declarant and handle it as follows:

b.1.2.2.1) If the customs declarant makes a supplementary declaration according to the Customs Value Notice within the above time limit, the inspection officer shall compare the supplementary declaration on the declaration with the Customs Value Notice. If the supplementary declaration is consistent with the Customs Value Notice, the inspection officer shall carry out customs clearance of the goods according to regulations.

Update in GTT02 system: at tag "Price determination" function 1.04, the checking officer updates the content "Customs declarant declares additional information according to Customs value notice No.... dated.... of the issuing unit".

b.1.2.2.2) After the above-mentioned additional declaration deadline, if the customs declarant fails to make the additional declaration or makes the additional declaration incorrectly according to the Customs Value Notice, within the working day or the next working day following the deadline for additional declaration, the inspection officer shall prepare a Decision on tax determination and submit it to the Leader for approval to clear the goods according to regulations, and at the same time handle violations (if any).

Update at GTT02 system:

- At the tag "Price determination" function 1.04, the inspection officer updates the method and price determination for the product lines, and also updates the reason for price determination: "Because the enterprise did not declare additional / declared additional incorrectly according to the Customs Value Notice No.... dated.... of the issuing unit".

b.2) For the case at point a.4 of this clause:

b.2.1) In case the Notice of pre-determined customs value results on the price or method of determining customs value is consistent with the customs dossier and the actual exported or imported goods (in case of actual inspection of goods), the inspection officer shall accept the pre-determined method and price to carry out customs clearance according to regulations.

Update on GTT02 system: in the function of updating the inspection results of the Notice of pre-determined customs value, the inspection officer updates the content "Consistent with customs records and actual goods".

b.2.2) In case the Notice of pre-determination of customs value on the price or method of determining value is inconsistent with the customs dossier or the actual exported or imported goods (in case of actual inspection of goods), the inspection officer shall not accept the pre-determination method or price, and shall conduct an inspection of the declared value according to the provisions of Clause 2 of this Article, and at the same time issue a document (with documents proving that the Notice of pre-determination of customs value is inconsistent) recommending the Provincial or Municipal Customs Department to report to the General Department of Customs to issue a document canceling the Notice of pre-determination of customs value on the price or method of determining value.

Update on GTT02 system: In the function of updating the inspection results of the Pre-determined result notification, the inspection officer updates the content "Not consistent with customs records / actual goods".

1.2. For exported and imported goods without a sales contract or commercial invoice as prescribed in Clause 5, Article 17 of Circular No. 39/2015/TT-BTC

Conduct declared value verification according to regulations in Point 2.2, Clause 2 of this Article.

2. Check declared value

2.1. For exported and imported goods with a sales contract

a) Test content:

The inspector shall compare and contrast the declared value at the "Tax calculation unit price" index on the export customs declaration, import customs declaration, customs value declaration (if any) with the value stated at points b.4, b.5, Clause 3, Article 25, as prescribed in Clause 14, Article 1 of Circular No. 39/2018/TT-BTC amending and supplementing Circular No. 38/2015/TT-BTC.

b) Processing of test results:

b.1) In case the declared value of exported or imported goods is questionable and the value is at high risk compared to the reference price of identical or similar exported or imported goods according to the guidance of the General Department of Customs, and the customs declarant is assessed and classified as a non-compliant enterprise on the Risk Management system: the inspection officer shall submit to the Leader to notify the customs declarant to supplement the dossier and appoint an authorized representative to explain and prove the declared value.

The inspection officer shall notify the customs declarant by “Customs Directive” through the IDA01/EDA01 operation (code A) on the Electronic Customs Data System or on the export customs declaration, import customs declaration (in case of customs declaration on paper declaration) with the content “The customs declarant supplements the dossier according to the provisions at Point b.2, Clause 4, Article 25, stipulated in Clause 14, Article 1 of Circular No. 39/2018/TT-BTC amending and supplementing Circular No. 38/2015/TT-BTC and appoints the legal representative of the customs declarant or an authorized person to explain and prove the declared value within the time limit for customs procedures as prescribed in Article 23 of the Customs Law”.

Update on GTT02 system: at tag "Check value" function 1.04, the inspection officer updates the content "There is a high risk of suspicion about value, the enterprise does not comply - Inspection Department" and handles as follows:

b.1.1) In case the customs declarant (1) does not supplement the dossier, or (2) does not appoint a representative with authority as prescribed by law, (3) or appoints a representative but does not have a power of attorney to explain and prove the declared value, or (4) based on the dossier provided by the customs declarant, does not explain or prove the grounds for rejecting the declared value as prescribed in Points d.2.1, d.2.2, d.2.3, d.2.5, d.2.6, Clause 4, Article 25 as prescribed in Clause 14, Article 1 of Circular No. 39/2018/TT-BTC amending and supplementing Circular No. 38/2015/TT-BTC, the inspection officer shall prepare a customs value report and submit it to the Leader to issue a Customs Value Notice, a tax determination decision, a decision on administrative sanctions (if any) to carry out customs clearance of goods as prescribed.

Update GTT02 System: At the tag "Price determination" function 1.04, the inspection officer updates the method and price determination for the product lines, and also updates the reason for price determination "Because the enterprise did not supplement the documents / did not send an authorized representative / could not explain and prove /....".

b.1.2) In addition to the case mentioned in section b.1.1 above, the inspection officer shall prepare a customs value report and submit it to the Leader to issue a Customs Value Notice to clear goods according to the declared value of the customs declarant.

Update at GTT02 System: At the tag "Price determination" function 1.04, the civil servant checks and updates the content "Accept declared value".

b.1.3) The inspection officer shall draw up a Working Record recording the working content between the customs authority and the customs declarant for the cases specified in points b.1.1 and b. 1.2 of this clause (except in cases where the customs declarant does not send a representative to work with the customs authority).

b.1.4) The time for inspection and processing of inspection results must be carried out during the customs clearance period as prescribed in Article 23 of the Customs Law.

b.2) In case of imported goods suspected of having an unusually high declared value according to the guidance of the General Department of Customs, as prescribed in Point b.2, Clause 3, Article 25, as prescribed in Clause 14, Article 1 of Circular No. 39/2018/TT-BTC amending and supplementing Circular No. 38/2015/TT-BTC, the inspection officer shall carry out customs clearance according to the declared value as prescribed and submit to the Leader to send suspicious information to the Customs Department on the working day or the next working day following the value inspection date.

On the working day or the next working day following the date of receiving the report from the Customs Sub-Department, the Customs Department shall synthesize the information and send it to the domestic tax authority at the same level as the enterprise management, and at the same time report to the General Department of Customs.

After receiving the information sent by the Customs Department, the General Department of Customs shall forward the information to the General Department of Taxation as a basis for inspection and determination of related-party transactions in accordance with the provisions of law on related-party transactions, in accordance with the coordination regulations between the General Department of Customs and the General Department of Taxation.

Update on GTT02 system: At the tag "Check value" function 1.04, the inspection officer updates the content "Suspected high declared value - accept declared value" for suspicious goods lines.

b.3) In case of questionable export or import goods, consultation must be carried out as prescribed in Section b.3, Clause 3, Article 25, as prescribed in Clause 14, Article 1 of Circular No. 39/2018/TT-BTC amending and supplementing Circular No. 38/2015/TT-BTC. The inspection officer shall submit to the Leader to:

b.3.1) Notify the customs declarant at the "Customs Directive" index on the IDA01/EDA01 Customs Electronic Data Processing System (code A) with the following content: "Basis of suspicion, method, expected price to be determined; consultation time; consultation location at the Customs Department/Customs Sub-Department; supplement documents and papers as prescribed in Point b.2, Clause 4, Article 25, amended and supplemented in Clause 14, Article 1 of Circular No. 39/2018/TT-BTC" or issue a Notice of suspicion form No. 02A/TB-NVTG/TXNK issued together with Circular No. 39/2018/TT-BTC (hereinafter referred to as Notice of suspicion) (for cases of customs declaration on paper declaration).

FOR MORE INFORMATION, PLEASE CONTACT:

NP LOGISTICS CO.,LTD (NPL)

Address: 14th Floor, HM Town Building, 412 Nguyen Thi Minh Khai, Ward 5, District 3, Ho Chi Minh City, Vietnam.

Hotline (Zalo OA): 0919.68.32.78 - 0917.32.46.39

Email: david@nplglobal.com.vn & customerservice@nplglobal.vn

Skype: minhnghia_hq