Thông tư 29/2014/TT-BTC

CIRCULAR

ON AMENDMENTS TO SOME ARTICLES OF CIRCULAR NO. 205/2010/TT-BTC OF THE MINISTRY OF FINANCE DATED DECEMBER 15, 2010 PROVIDING INSTRUCTIONS ON DECREE NO. 40/2007/ND-CP OF GOVERNMENT DATED MARCH 16, 2007 REGULATING CUSTOMS VALUATION OF IMPORTED AND EXPORTED GOODS

Pursuant to the Law on Customs No. 29/2001/QH10 dated June 29, 2001; the Law on amendments to some Articles of the Law on Customs No. 42/2005/QH11 dated June 14, 2005;

Pursuant to the Law on Export and import tax No. 45/2005/QH11 dated June 14, 2005;

Pursuant to the Law on Tax administration No. 78/2006/QH11 dated November 29, 2006; the Law on the amendments to the Law on Tax administration No. 21/2012/QH13 dated November 20, 2012;

Pursuant to Decree No. 40/2007/ND-CP date March 16, 2007 of the Government regulating customs valuation of exported goods and imported goods;

Pursuant to the Government's Decree No. 87/2010/ND-CP dated August 13th 2010, detailing the implementation of a number of articles of the Law on Export and import tax;

Pursuant to Decree No. 87/2012/ND-CP of the Government detailing some Articles of the Law on customs regulating the procedures for electronic customs regarding the imported and exported goods;

Pursuant to the Decree No. 83/2013/ND-CP of the Government detailing the implementation a number of articles of the Law on Tax administration and the Law on the amendments to the Law on Tax administration dated July 22, 2013;

Pursuant to the Government's Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;

At the request of the Director of General Department of Customs,

The Minister of Finance promulgates the Circular on the amendments to some articles of the Circular No. 205/2010/TT-BTC dated December 15, 2010 of the Ministry of Finance providing instructions on Decree No. 40/2007/ND-CP dated March 16, 2007 of the Government regulating the customs valuation of imported and exported as follows:

Article 1. Amendments to some articles of Circular No. 205/2010/TT-BTC dated December 15, 2010:

1. Amendments to Clause 8 Article 2; Clauses 18, 19, 20 Article 2:

“8) Identical imported goods are: imported goods which are identical in all respects, including:

8.1) Physical characteristics such as product surface, component materials, manufacturing methods, function, purpose to use and mechanical, physical, chemical nature that have the same code according to the classification in the List of imported goods in Vietnam;

8.2) Product quality;

8.3) Product brands;

8.4) Origin (made in a country, by a manufacturer or authorized manufacturers)

The imported goods which basically satisfy the requirements for identical imported goods and have insignificant differences in appearance such as color, size, style without affecting value of goods shall still be considered as identical imported goods.

The imported goods are not considered identical goods if in the process of producing such goods, producers used the technical designs, construction designs, planning of implementation, art designs, the design drawings, diagrams, scheme of similar products and services which are made in Vietnam provided free for the sellers by buyers.

“18) Fees for copyright and permits related to imported goods are:

18.1) Fees for copyright and permits paid for the use of product brand consistent with the dossier if all of the following requirements are satisfied:

18.1.1) Imported goods that are resold as is in Vietnam or have undergone simple processing after they are imported;

18.1.2) Imported goods that are enclosed with the trademarks when they are sold in Vietnam.

18.2) Fees for copyright and permits paid for the use of inventions, technical secrets or other intellectual property rights prescribed in the trading contracts, contracts for permit granting or other agreements on transfer of intellectual property rights if:

18.2.1) Other inventions, technical secrets or intellectual property rights are used for producing imported goods;

18.2.2) Imported goods employing the inventions, industrial design or other intellectual property rights;

18.2.3) Imported goods are machines or equipment produced to apply the inventions, technical secrets or other intellectual property rights.

Examples of imported goods employing the inventions, technical secrets are mentioned in Appendix II enclosed herewith.

19) Simple process after the goods are imported includes:

19.1) Maintenance of goods during the transportation and storage (air ventilation, spreading out, drying, freezing, pickling, inhalation of sulfur or adding other additives ,removal of damaged parts and similar works);

19.2) Screening, selection, classification (including the arranging) cleaning, painting, dividing into sections;

19.3) Changing the wrapping and dismantling or assembling the batches of goods; bottling, packaging, boxing and other simple packaging;

19.4) Pasting labels other similar marks into the products or wrapping of products;

19.5) Simply mixing imported goods with other ingredients including mixing with water or other ingredients provided that the basic nature of the products shall remain unchanged;

19.6) Simply assembling the parts of the products to form finished products;

Simple assembly is to assemble spare parts together with assembly tools (screws, bolts, nuts) or rivets or by welding provided that these activities are simply assembly. The spare parts shall not be processed to be finished products regardless of the complexity of assembly methods.

19.7) Combination of works specified from Point 19.1 to 19.6 in Clause 19 this Article;

19.8) Slaughtering animals without processing.

20) Requirements for imported goods trading are:

20.1) The buyers shall only purchase the imported goods from the suppliers appointed by the intellectual property owners of suppliers related to the intellectual property owners; or the goods must satisfy the technical standards as required by intellectual property owners; or

20.2) The buyers shall only purchase the imported goods when they pay the sellers or intellectual property owners the fees for copyright and permits.”

2. Amendments to Point 1.2.5.1 Clause 1 in Article 14:

“1.2.5.1) Requirements for adding: Only adding when all of these requirements are satisfied:

a) The buyers must pay the fees for copyright and permits to use and transfer the intellectual property rights related to the imported goods whose dutiable values are calculated;

b) The buyers must pay the fees for copyright and permits, which is considered as a condition for trading in goods whose dutiable values are calculated. Such payment is specified in the contracts for goods trading, contracts for permit granting or other agreements on transfer of intellectual property rights;

c) The fees for copyright and permits have not been included in the actual prices of the imported goods whose dutiable values are calculated, which is paid or payable”.

3. Amendments to Article 21:

“Article 21. Formulation and adjustment to List of exported goods posing risk of values and enclosed reference prices

1) Criteria for formulating and adjusting the List of exported goods posing risk of values

1.1) Goods subject to high rate of export tax;

1.2) Goods making up a large proportion of the total turnover of exported goods;

1.3) Exported goods with high frequency of violations of customs values during the assessment;

1.4) Goods whose values are likely to be inaccurately declared in order to commit export tax fraud and tax evasion.

1.5) Goods whose values are likely to be exaggerated in order to receive VAT refund of exported goods;

1.6) Goods posing other risks of customs value in accordance with the regulations in Clause 3 Article 21 of the Circular No. 175/2013/TT-BTC of the Ministry of Finance on application of risk management of customs operations dated November 29, 2013.

2) Information sources to formulate and amend the List of exported goods posing risk of values and enclosed reference prices

2.1) Customs information:

2.1.1) Source of information about export prices of identical and similar exported goods and the dutiable values that are declared by the enterprises in the Management system of dutiable values and approved by the customs authorities;

2.1.2) Source of information about the inspection result of documents and goods, discussion result, result of price adjustment, inspection result of dutiable values conducted by the Customs Department of provinces during the implementation of customs procedures which is daily updated to the Management system of dutiable values;

2.1.3) Source of information about the result of complaints about dutiable values that are handled by the Customs Department of provinces and General Department of Customs which is updated to the Management system of dutiable values;

2.1.4) Source of information about result of post-clearance inspections of dutiable values conducted by the post-clearance force during the post-clearance inspection and updated to the Management system of enterprises to facilitate the post-clearance inspection and risk management;

2.1.5) Source of information about result of inspection and action against frauds of dutiable values by the anti-smuggling task force which is updated to the Database System;

2.1.6) Source of information about commercial fraud and result of actions against violations during the selectivity in the Risk management information system;

2.1.7) Source of information about the results of inspections conducted by the inspectorates or other customs units before, after and during the goods are granted customs clearance;

2.1.8) Information from the proposals for amendment submitted by the Customs Department of the provinces in accordance with the regulations in Point 5.1 Clause 5 this Article.

The units affiliated to the General Department of Customs in charge of managing such information sources shall update the inspection results to the Customs database system to request the Director of General Department of Customs to formulate and amend the List of exported goods posing risk of values and the reference prices periodically or when necessary.

2.2) Other information sources:

2.2.1) Source of information about transaction prices on the world market (regarding goods having transaction prices on the world market) which is shown in the websites of the market for such goods;

2.2.2) Source of information about signs of commercial fraud when relevant agencies such as market management agencies, police agencies, commercial banks or Ministries, regulatory authorities, tax authorities, Associations, enterprises, organizations and individuals declare the values.

2.2.3) Source of information about the selling prices on the domestic market of identical and similar goods compared with exported goods, relation between the selling prices on the market and the selling prices of exported goods that is periodically collected by the customs authorities or provided by the tax authorities (if any);

2.3) The abovementioned information is collected within 06 months from the issuance of the effective List of exported goods posing risk of values . The collected information must be analyzed and converted to the same trading conditions before it is used for formulating and adjusting the List of exported goods posing risk of values and reference prices.

3) Principles to formulate, adjust and use the List of exported goods posing risk of values and reference prices:

3.1) The customs authorities shall compile and adjust the List of exported goods posing risk of values according to the result of risk assessment, criteria for risk management, professional information, data on the Customs information system at the time for assessment. The List of exported goods posing risk of values must contain the information about goods such as codes, description or names of goods.

3.2) The customs authorities shall formulate and adjust the List of exported goods posing risk of values and reference prices based on the collected information mentioned in Clause 2 this Article.

3.3) The List of exported goods posing risk of values and reference prices are the basis that the customs authorities use to compare and inspect the values declared by the customs declarants, determine the suspicious signs, hold discussion during the implementation of customs procedures or after the goods are granted customs clearance under the regulations. Such List and reference prices are not used for posing dutiable values, are circulated internally and consistently used among the customs authorities.

4) The List of exported goods posing risk of values and enclosed reference prices shall be formulated and adjusted biannually or when necessary after considering:

4.1) Requests of the Ministries, regulatory authorities, Associations, organizations and individuals;

4.2) Recommendations of the Customs Departments of provinces and units affiliated to the General Department of Customs.

5) Entitlement to formulation and adjustment to the List of exported goods posing risk of values and enclosed reference prices:

5.1) Responsibilities of the Directors of the Customs Departments of provinces:

5.1.1) Update the inspection result of dossiers, actual inspection result of goods, inspection result, discussion result, determination of values, result of post-clearance inspection, result of anti-smuggling inspection to the correspondent database system.

5.1.2) According to the inspection result of dossiers, actual inspection result of goods, inspection result, discussion result, determination of values, result of post-clearance inspection, result of anti-smuggling inspection, turnover, export tax, smuggling and commercial fraud, request the General Department of Customs to:

5.1.2.1) Supplement the reference prices according to the principles prescribed in Point 3.2 Clause 3 this Article regarding the exported goods in the List of exported goods posing risk of values without reference prices using the form 7 enclosed with this Circular based on the collected information mentioned in Clause 2 (except for Point 2.1.8) this Article.

5.1.2.2) Adjust the reference prices according to the principles prescribed in Point 3.2 Clause 3 this Article when the declared prices decrease or increase by more than 10% compared with the reference prices in the List of exported goods posing risk of values using the form 8 enclose with this Circular, based on the collected information mentioned in Clause 2 (except for Point 2.1.8) this Article.

5.1.2.3) Add more goods to the List of exported goods posing risk of values and reference prices according to the principles prescribed in Clause 3 this Article regarding exported goods satisfying one of the criteria prescribed in Clause 1 this Article but having not been listed using the form 7 enclosed herewith, based on the collected information mentioned in Clause 2 (except for Point 2.1.8) this Article.

5.2) Responsibilities of the General Department of Customs: the Director of the General Department of Customs shall formulate and adjust the List of exported goods posing risk of values and enclosed reference prices according to: Criteria prescribed in Clause 1 this Circular, information mentioned in Article 8 of the Circular No. 175/2013/TT-BTC and Clause 2 this Article, regulations on compilation and management of List of risks to exported goods prescribed in Article 21 of the Circular No. 175/2013 /TT-BTC.”

4. Amendments to Article 22:

“Article 22. Inspection and processing of inspection results of dutiable values of exported goods

1) Inspection contents:

a) Compare declared prices with:

a.1) The reference prices in the List of exported goods posing risk of values.

a.2) The taxable prices of identical or similar goods in the latest export declaration from the registration of export declaration of goods whose values are determined regarding the goods in the List of exported goods posing risk of values. Do not compare with the consignments whose prices are suspected.

If more than one taxable price of identical or similar of an exported good are determined, the declared price shall be compared with the lowest taxable price of the identical or similar good in the same trading condition.

b) Check the suitability of contents of the contracts for goods trading;

c) Check the correspondence between the contracts for goods trading and documents in the customs dossiers.

2) Processing inspection results:

a) Reject the declared prices, determine the dutiable values and give Notification of dutiable values (form 4 enclosed herewith) and impose penalties under the regulations of the law when customs authorities detect disagreement among the procedures, documents; about the principles and procedures for use of methods of determining dutiable values (hereinafter referred to as disagreement about procedures and documents) according to nature and severity of the violations. Inconsistencies in procedures and documents are:

a.1) Contents of contracts for goods trading that are not conformable;

a.2) Disagreement between the contracts for goods trading and documents in the customs dossiers.

b) If a declared price is lower than one of the prices prescribed in Point a Clause 1 this Article (hereinafter referred to as suspicious export prices), whether there are disagreement about procedures and documents:

b.1) In case an import and/or export enterprise is classified as very high-risk enterprise or enterprise has started import and export business for less than 365 days as prescribed in the regulations in Article 18 of the Circular No. 175/2013/TT-BTC:

The customs authority shall notify the customs declarant of the suspicious signs of declared price, method and price determined by the customs authority according to the Notification of suspicious signs of declared prices (using form 01 enclosed herewith).

b.1.1) In case the customs declarant agrees with the method and price determined by the customs authorities according to the Notification of suspicious signs of declared prices, the customs authority shall give the Notification of dutiable values (form 4 enclose herewith), impose tax according to the determined price and specify that in the customs declaration.

b.1.2) In case the customs declarant disagree about the method and price determined by the customs authority, it is required to write “Dề nghị tham vấn” (request for discussion) and time for discussion on the Notification of suspicious signs of declared prices. Any customs declarant can ask for discussion in accordance with the regulations in Clause 3 this Article and pay the deposit in accordance with the regulations in Point 3.2 Clause 3 and Clause 4 Article 25 of the Circular No. 205/2010/TT-BTC.

The customs authority shall notify the declarant of the payment for the deposit and the prices to calculate the deposit according to the principles and methods of determining dutiable values prescribed in the Decree No. 40/2007/ND-CP and Circular No. 205/2010/TT-BTC.

b.2) In case an import or export enterprise is not considered as as a very high-risk enterprise or enterprise that has started import or export business for less than 365 days in accordance with the regulations in Article 18 of the Circular No. 175/2013/TT-BTC and pay the tax according to the declared prices, such enterprise shall be granted customs clearance. However, the customs authorities must transfer the documents and the suspicious signs for consideration in accordance with the regulations in Article 27 of this Circular.

c) If there are suspicious signs of disagreement about procedures and documents but there are no suspicious signs of exported goods prices: The customs declarant shall be granted customs clearance according to the declared prices after (s)he pays the tax. However, the customs authority must transfer the documents and suspicious signs for consideration in accordance with the regulations in Article 27 of this Circular.

d) If there are no suspicious signs of procedures, documents and imported prices and the customs declarants have paid tax according to the declared prices, customs clearance shall be granted. The customs authorities shall conduct post-customs clearance inspections in accordance with the regulations.

dd) The customs authorities shall determine the taxable prices according to the principles and methods of determining dutiable values prescribed in Decree No. 40/2007/ND-CP Circular No. 205/2010/TT-BTC and latest information from the registration of export declaration of goods whose values are determines, among the information sources prescribed in Clause 2 (except for point 2.1.8) Article 21 of this Circular. The taxable prices determined by the customs authorities must not be lower than the reference prices in the List of exported goods posing risk of values. If more than one price of identical or similar of an exported good are determined, the taxable price shall be the lowest price of the identical or similar exported good in the same trading condition.

3) Discussion:

3.1) Cases requiring discussion: when there are suspicions about the declared prices but the customs declarants have not agreed with the prices and methods of determination of dutiable tax that are determined by the customs authorities as prescribed in Point b.1.2 Clause 2 this Article.

The Directors of Customs Departments of provinces shall hold discussion regarding goods in the List of exported goods posing risk of values if there are suspicious signs of prices but the declared prices is at most 10% lower than the prices in the database of prices at the time for inspection.

3.2) Type of discussion: direct discussion.

3.3) Discussion competence:

3.3.1) The directors of Customs Departments of provinces shall hold discussions and take total responsibility for such discussion.

3.3.2) The Directors of Customs Departments of provinces shall authorize the Directors of Customs Sub-Departments to hold discussion regarding the goods subject to discussion provided that requirements for result of discussion and value determination are satisfied at the Sub-Departments according to actual conditions, management competence and distance between Sub-Departments and Departments.

3.4) Preparation for discussion:

3.4.1) Customs declarants shall: prepare dossiers and documents as prescribed in Article 12 of the Circular No. 128/2013/TT-BTC and information to clarify the accuracy of declared prices. Assign competent representatives to decide the contents related to the determination of dutiable values or authorized persons to join in the discussion at the time prescribed in the Notification of suspicious signs of declared prices.

3.4.2) The customs authorities shall: hold the discussion at the time required by the customs declarants and prepare the information to clarify the suspicious signs.

3.5) Holding discussion:

The enterprises shall explain the contents related to the declaration of export transaction, declared prices, basis for the determination of dutiable values of the enterprises according to the prepared documents and information.

The customs authorities shall clarify the suspicious signs of documents and declared prices. The questions and feedback during the discussion must be written in the discussion record. The customs authorities shall write “mức giá tính thuế theo mức giá khai báo” (taxable prices according to declared prices) or “bác bỏ mức giá khai báo” (reject declared prices) and the taxable prices on the discussion records according to the feedback provided by the enterprises and information of database of prices. Enterprises participating in the discussions must write their agreement or disagreement about the taxable prices determined by the customs authorities on the discussions records. All of the parties involved in the discussion must sign the discussion record.

3.6) Deadline for conclusion of discussion and determination of dutiable values: within 30 days from the registration of declaration.

3.7) Processing discussion result:

3.7.1) If the customs declarant agrees with the taxable prices determined by the customs authority, the customs authority shall write “bác bỏ mức giá khai báo” (Reject declared prices) on the discussion record, issue the Notification of dutiable values and impose tax under the regulations if:

a) The customs authority finds out disagreements among procedures and documents during the discussion;

b) The customs declarant declares inaccurate information related to the determination of dutiable values:

b.1) The information that the customs authority collects by other professional methods proves that the declared values are inaccurate.

b.2) The information provided by the declarant is inaccurate, documents are fake or illegal.

3.7.2) The customs authority shall write “mức giá tính thuế theo mức giá khai báo” (taxable prices according to declared prices) on the discussion record, issue Notification of dutiable values and transfer the documents and suspicious signs for consideration in accordance with the regulations in Article 27 of this Circular if:

a) The customs authority does not have sufficient grounds for rejecting the declared prices or do have sufficient grounds for rejecting the declared prices but the customs declaration disagrees on the taxable prices determined by the customs authority;

b) The customs declarant does not attend the discussion on the time written on the Notification of suspicious signs of declared prices.

c) The customs declarant cannot provide information and documents specified in the Notification of the customs authority before the deadline.

3.7.3) Except for cases prescribed in Point 3.7.1, and Point 3.7.2 this Clause, the customs authority shall calculate tax according to the declared prices and issue the Notification of dutiable values.

3.7.4) The Customs Department of the province (if the discussion is held by the Department) or the Sub-department of Customs (if the discussion is held by the Sub-Department) shall issue the Notification of dutiable values right after the discussion is concluded or on the day after the discussion of the discussion.

The tax imposition and payment for imposed tax must comply with the instructions in the Circular 128/2013/TT-BTC of the Ministry of Finance on customs procedures; customs supervision and inspection; import tax, export tax and tax administration of imported and exported goods dated September 10, 2013.

3.8) All of the documents and dossiers related to the discussion must be stored together with the customs dossiers.”

5. Amendments to Article 23:

“Article 23: Compilation of and adjustment to List of exported goods posing risk of values and enclosed reference prices

1) Criteria for compiling and adjusting List of exported goods posing risk of values:

1.1) Goods subject to high rate of import tax;

1.2) Goods making up large proportion of total turnover of imported goods;

1.3) Imported goods with high frequency of violation of customs value during the assessment;

1.4) Goods whose transaction values are likely to be inaccurately declared in order to commit import tax fraud and tax evasion;

1.5) Goods whose import values are likely to be exaggerated, which is aimed at transfer pricing;

1.6) Goods whose import values are likely to be understated, which is aimed at dumping in Vietnam market;

1.7) Goods posing other risks of customs value as prescribed in Clause 3 Article 21 of the Circular No. 175/2013/TT-BTC

2) Information sources used for formulating and adjusting List of exported goods posing risk of values and enclosed reference prices

2.1) Customs information:

2.1.1) Source of information about import prices of identical or similar imported goods and the dutiable values that are declared by the enterprises in the Management system of dutiable values and approved by the customs authorities;

2.1.2) Source of information about the inspection result of documents and goods, discussion result, result of price adjustment, inspection result of dutiable values conducted by the Customs Department of provinces during the implementation of customs procedures which is daily updated to the Management system of dutiable values;

2.1.3) Source of information about the result of complaints about dutiable values that are handled by the Customs Department of provinces and General Department of Customs which is updated to the Management system of dutiable values;

2.1.4) Source of information about result of post-clearance inspections of dutiable values conducted by the post-clearance force during the post-clearance inspection and updated to the Management system of enterprises to facilitate the post-clearance inspection and risk management;

2.1.5) Source of information about result of inspection and actions against frauds of dutiable values by the anti-smuggling task force which is updated to the Database System;

2.1.6) Source of information about commercial fraud and result of actions against violations during the selectivity in the Risk management information system;

2.1.7) Source of information about the results of inspections conducted by the inspectorates or other customs units before, after and during the goods are granted customs clearance;

2.1.8) Information from the proposals for amendment submitted by the Customs Department of the provinces in accordance with the regulations in Point 5.1 Clause 5 this Article.

The units affiliated to the General Department of Customs in charge of managing such information sources shall update the inspection results to the Customs database system to request the Director of General Department of Customs to formulate and amend the List of exported goods posing risk of values and the reference prices periodically or when necessary.

2.2) Other information sources

2.2.1) Source of information about declared prices that are published in the websites of Ministries under the regulatory laws by the regulatory units affiliated to the Ministries under the regulatory law;

Example: The declared prices of medicines shall be posted on the electronic information pages of Drug administration of Vietnam (www.dav.gov.vn) .

2.2.2) Information from specialist journals and magazines documents in case of goods such as automobiles, motorcycles, electronic items, iron and steel, which is monthly collected by the customs authorities;

2.2.3) Information about selling prices on the Internet from genuine websites or websites associated with genuine websites, transaction prices on the world market (regarding the goods having transaction prices on the world market) which is posted on the website of the market for such goods.

2.2.4) Source of information about signs of commercial fraud when relevant agencies such as market management agencies, police agencies, commercial banks or Ministries, regulatory authorities, tax authorities, Associations, enterprises, organizations and individuals declare the values.

2.2.5) Source of information about the selling prices on the domestic market of identical and similar goods in compared with exported goods, relation between the selling prices on the market and the selling prices of exported goods that is periodically collected by the customs authorities or provided by the tax authorities (if any);

2.2.6) Information about selling prices of goods exported to Vietnam that are provided by the foreign customs authorities according to the bilateral or multilateral agreements on customs cooperation.

2.3) The abovementioned information is collected within 06 months from the issuance of the currently valid List of exported goods posing risk of values. The collected information must be analyzed and converted to the same trading conditions before it is used for formulating and adjusting the List of exported goods posing risk of values and reference prices.

3) Principles to formulate, adjust and use the List of exported goods posing risk of values and reference prices:

3.1) The customs authorities shall compile and adjust the List of exported goods posing risk of values based on the result of risk assessment according to the criteria for risk management, professional information, data in the Customs information system at the time for assessment. The List of exported goods posing risk of values must contain the information about the goods such as: codes, description and names of the goods.

3.2) The customs authorities shall formulate and adjust the List of exported goods posing risk of values and reference prices according to the collected information mentioned in Clause 2 this Article.

3.3) The customs authorities compare and verify the prices declared by the customs declarants, determine the suspicious signs and hold discussion during the implementation of customs procedures or after the goods have been granted customs clearance under the regulations according to the List of exported goods posing risk of values and reference prices. The List of exported goods posing risk of values and reference prices are not used for imposing dutiable values. They are internally circulated and consistently used among customs authorities.

4) The List of exported goods posing risk of values and enclosed reference prices shall be formulated and adjusted biannually or if necessary after considering:

4.1) Requests of the Ministries, regulatory authorities, Associations, organizations and individuals;

4.2) Recommendations of the Customs Departments of provinces and units affiliated to the General Department of Customs.

5) Entitlement to formulation and adjustment to goods in the List of exported goods posing risk of values and enclosed reference prices:

5.1) Responsibilities of the Directors of the Customs Departments of provinces:

5.1.1) Update the inspection result of dossiers, actual inspection result of goods, inspection result, discussion result, determination of values, result of post-clearance inspection, result of anti-smuggling inspection to the correspondent database system.

5.1.2) According to the inspection result of dossiers, actual inspection goods result, verification result, discussion result, determination of values, result of post-clearance inspection, result of anti-smuggling inspection, turnover, export tax, smuggling and commercial fraud, request the General Department of Customs to:

5.1.2.1) Supplement the reference prices according to the principles prescribed in Point 3.2 Clause 3 this Article regarding the exported goods in the List of exported goods posing risk of values without reference prices using the form 7 enclosed with this Circular based on the collected information mentioned in Clause 2 (except for Point 2.1.8) this Article.

5.1.2.2) Adjust the reference prices according to the principles prescribed in Point 3.2 Clause 3 this Article when the declared prices decrease or increase by more than 10% compared with the reference prices in the List of exported goods posing risk of values using the form 8 enclose with this Circular, based on the collected information mentioned in Clause 2 (except for Point 2.1.8) this Article.

5.1.2.3) Add more goods to the List of exported goods posing risk of values and reference prices according to the principles prescribed in Clause 3 this Article regarding exported goods satisfying one of the criteria prescribed in Clause 1 this Article but having not been listed using the form 7 enclosed herewith, based on the collected information mentioned in Clause 2 (except for Point 2.1.8) this Article.

5.2) Responsibilities of the General Department of Customs: the Director of the General Department of Customs shall formulate and adjust the List of exported goods posing risk of values and enclosed reference prices according to: Criteria prescribed in Clause 1 this Circular, information mentioned in Article 8 of the Circular No. 175/2013/TT-BTC and Clause 2 this Article, regulations on compilation and management of List of risks to exported goods prescribed in Article 21 of the Circular No. 175/2013 /TT-BTC.”

6. Amendments to Article 24:

“Article 24. Inspection and processing of inspection results of dutiable values of imported goods

1) Inspection contents:

a.1) Inspecting information in the declaration: inspecting the criteria in the customs declaration and declaration of values made by the importer in which these criteria are important:

a.1) Full names, codes, brand, origin of goods must meet the criteria in the value declaration. In particular: The declared names which are trade names and the basic nature of goods (such as ingredients, content, capacity, size, design, use, trademark and origin) and the factors affecting the determination of dutiable values of goods.

Example: Motorcycles and automobiles require the information about the seats, trademark, brand names, manufacturers, countries in which they are made, design, model, code, cylinder capacity.

a.2) Units: must be specified according to units of measurement conformable with the nature of goods (such as: meter, kilogram). The units that are not specified (such as box, can) must be converted (such as: the number of cans in a box, weight of each can). The units must conform to the units of goods having the same code prescribed in Circular No. 156/2011/TT-BTC of the Ministry of Finance on the promulgation of List of imported and exported in Vietnam dated November 14, 2011.

a.3) If the names of goods and units are not specific, clear or specified as prescribed in the abovementioned regulations, the customs declarants must give more specific information about the goods. Any customs declarant that fails to give sufficient information as required by customs authorities shall be penalized in accordance with the regulations in Point a.1 Clause 2 this Article.

b) Inspecting the accuracy of documents (such as calculation); the agreement among the papers in the customs dossiers (such as comparing the clauses in the contract); comparing the invoices with the contracts for goods trading; comparing the contents in the value declaration with the relevant corresponding documents in the customs dossiers.

c) Inspecting the conformity of documents related to the determination of dutiable values.

d) Inspecting the adherence to the principles and methods of determining dutiable values prescribed in Decree No. 40/2007/ND-CP Circular No. 205/2010/TT-BTC and this Circular; requirements for application, procedure steps of methods of determining declared values

e) Inspecting declared values: the customs authorities shall compare the declared values with the database of prices at the time for value inspection.

The database of values used for inspecting the values contains the data on values that are collected, updated and used in accordance with the Regulation on establishment, management and use of database of values.

2) Processing inspection results:

a) Reject the declared values, determine the dutiable values and give Notification of dutiable values (form 4 enclosed herewith) and impose penalties under the regulations of the law when customs authorities detect disagreement among the procedures, documents; about the principles and procedures for use of methods of determining dutiable values (hereinafter referred to as disagreement about procedures and documents) according to nature and severity of the violations. Disagreements about procedures and documents are:

a.1) The customs declarants fail to clarify the information about the order forms and units.

a.2) There is disagreement among the papers in customs dossiers given by customs declarants to customs authorities and there are proofs of the falsification of declaration made by the customs declarants;

Example: There are differences between the description of goods in the invoices and contracts for goods trading.

a.3) The customs dossiers do not conform to the relevant documents;

a.4) The declared information related to transaction is insufficient, which affects the values (e.g: the added or deducted amounts, requirements for making decision and special relationships are not declared);

a.5) The principles, procedures and contents of the methods of determining dutiable values are not applied in accordance with the regulations in the Circular No. 205/2010/TT-BTC;

a.6) One of requirements for employing methods of determining dutiable values prescribed in the Circular No. 205/2010/TT-BTC is not satisfied;

Example: The customs declarants do not satisfy the requirements for making decision about or use of goods after they are imported when employing the transaction value method; do not satisfy the requirement for time when selecting identical or similar goods in case of employing the transaction value method of identical imported goods or transaction value method of similar imported goods.

b) Deal with suspected cases:

b.1) If there are no suspicions about the values but there is disagreement about the documents, procedures and the customs declarants have pay the tax according to the declared value, the goods shall be granted customs clearance. The customs authorities must transfer the documents and suspicious signs for consideration in accordance with the Article 27 this Circular.

b.2) If there are suspicious signs about the prices except for the suspicious signs mentioned in Point b.4.7 whether there are suspicions about documents and procedures:

b.2.1) With regard to the goods in the List of exported goods posing risk of values and import or export enterprises classified as very high-risk enterprises or conducting import and export operation less than 365 days as prescribed in Article 18 Circular No. 175/2013/TT-BTC: the customs authorities shall notify the customs declarants of suspicious signs of the declared prices, methods, prices determined by customs authorities according to the Notification of suspicious signs of declared prices (form 1 enclosed herewith).

b.2.1.1) If the customs declarants agree with the prices and methods determined by the customs authorities according to the Notification of suspicious signs of declared prices, the customs authorities shall give the Notification of value determination (form 4 enclose herewith), impose tax according to the determined prices and specify that in the customs declaration.

b.2.1.2) If the customs declarants disagree about the prices and methods determined by customs authorities, it is required to write “Dề nghị tham vấn” (request for discussion) and time for discussion in the Notification of suspicious signs of declared prices. The customs declarants can ask for discussion in accordance with the regulations in Clause 3 this Article and pay the deposit in accordance with the regulations in Clause 3.2 and Clause 4 Article 25 of the Circular No. 205/2010/TT-BTC

The customs authorities shall notify the customs declarants of the deposit and prices to calculate the deposit according to the principles and method of determining dutiable values prescribed in Decree No. 40/2007/ND-CP Circular No. 205/2010/TT-BTC and written on the Notification of determination of deposit (form 2 enclosed herewith).

b.2.2) With regard to the goods in the List of exported goods posing risk of values and the import or export enterprises are not classified as very high-risk enterprises or enterprises conducting import or export operation less than 365 days in accordance with the regulations in Article 18 of the Circular No. 175/2013/TT-BTC and pay the tax according to the declared prices, such good shall be granted customs clearance. However, the customs authorities must transfer the documents and the suspicious signs for consideration in accordance with the regulations in Article 27 of this Circular.

b.2.3) With regard to goods not included in the List of exported goods posing risk of values and the customs declarants have pay the tax according to the declared prices, such goods shall be granted customs clearance. However, the customs authorities must transfer the documents and suspicious signs for consideration in accordance with the regulations in Article 27 this Circular.

b.3) If there are suspicious signs of the prices prescribed in Point b.4.7 and whether there are disagreement about the documents and procedures and the customs declarants have paid the tax according to the declared prices, the goods shall be granted customs clearance. However, the customs authorities must transfer the documents and suspicious signs for consideration in accordance with the regulations in Article 27 of this Circular.

b.4) Imported goods that are considered to have suspicion about the prices when:

b.4.1) The declared prices of the imported goods are lower than the reference prices of similar or identical goods in the List of exported goods posing risk of values.

b.4.2) The declared prices of the imported goods are lower than the minimum taxable prices of identical or similar goods determined by the customs authorities or lower than the minimum declared prices of the identical or similar goods (do not compare with the suspected consignments) that are granted customs clearance according to the declared prices.

The identical or similar goods with which are compared are the goods exported to Vietnam on the same day or within 60 days before or after the goods whose values are inspected are exported. If the identical or similar goods cannot be found in the abovementioned duration, such duration shall be extended up to 90 days before or after the goods whose values are inspected are exported.

b.4.3) The declared prices of imported goods is lower than or equal to the declared prices of the spare parts of imported goods of the same type; or lower or equal to the declared prices of raw material of which the imported finished goods are made when they are in the same trading conditions with the consignments whose values are inspected.

The duration of selection of data must comply with the regulations in Point b.4.2.

b.4.4) The declared prices of the imported goods are lower than the prices collected by the customs authorities from information resources in accordance with the regulations in Clause 2 Article 23 this Circular when they are in the same trading conditions with the consignments whose values are inspected.

b.4.5) The declared discounted prices of discounted imported goods are lower than the prices of identical or similar goods in the database of prices.

b.4.6) If the similar or identical goods cannot be found as prescribed in Circular No. 205/2010/TT-BTC for comparison and inspection, these following regulations shall apply:

b.4.6.1) Imported multifunctional goods can be compared with the goods of the same type having one basic feature in the database of prices.

b.4.6.2) Imported goods of higher standard can be compared with the goods of the same type of lower standard in the database of prices.

b.4.6.3) Goods of the same trademark imported from developed countries or country groupings can be compared with goods of the same type of developing countries in the database of prices.

The duration of selection of data must comply with the regulations in Point b.4.2.

b.4.7) The declared prices of imported goods are at least 15% higher than the prices in the database of prices.

The duration of selection of data must comply with the regulations in Point b.4.2.

c) Customs clearance shall be granted according to the declared prices after the customs declarants have paid the tax regarding cases other than cases prescribed in Point 2a and Point 2b. The customs authorities shall conduct post-customs clearance inspections in accordance with the regulations.

3) Discussion:

3.1) Cases requiring discussion: when there are suspicions about the declared prices but the customs declarants have not agreed with the prices and methods of determination of dutiable tax that are determined by the customs authorities as prescribed in Point b.2.1.2 Clause 2 this Article.

The Director of Customs Departments of provinces shall hold discussion regarding goods in the List of exported goods posing risk of values if there are suspicions about prices but the declared prices is at most 10% lower than the prices in the database of prices at the time for inspection.

3.2) Type of discussion: direct discussion.

3.3) Discussion competence”

3.3.1) The directors of Customs Departments of provinces shall hold discussions and take total responsibility for such discussion.

3.3.2) The Directors of Customs Departments of provinces shall authorize the Directors of Customs Sub-Departments to hold discussion regarding the goods subject to discussion provided that requirements for result of discussion and value determination are satisfied at the Sub-Departments according to actual conditions, management competence and distance between Sub-Departments and Departments.

3.4) Preparation for discussion:

3.4.1) Customs declarants shall: prepare dossiers and documents as prescribed in Article 12 Circular No. 128/2013/TT-BTC and information to clarify the accuracy of declared prices. Assign competent representatives to decide the contents related to the determination of dutiable values or authorized persons to join in the discussion at the time prescribed in the Notification of suspicious signs of declared prices.

3.4.2) The customs authorities shall: hold the discussion at the time required by the customs declarants and prepare the information to clarify the suspicious signs in the discussion.

3.5) Holding discussion:

The enterprises shall explain the contents related to the declaration of import transaction, declared prices, basis and methods of determination of dutiable values of the enterprises according to their documents and information.

The customs authorities shall clarify the suspicious signs of the documents and declared prices. The questions and feedback during the discussion must be written in the discussion record. The customs authorities shall decide “mức giá tính thuế theo mức giá khai báo” (taxable prices according to declared prices) or “bác bỏ mức giá khai báo” (reject declared prices) and write the taxable prices in the discussion record. Enterprises participating in discussion shall write the conclusion of the taxable prices determined by customs authority on the discussion record. The parties involved in the discussion must sign on the discussion record.

3.6) Deadline for discussion and determination of dutiable values: at most 30 days from the registration of declaration.

3.7) Processing discussion result:

3.7.1) After the customs declarants agree with the taxable prices determined by the customs authorities, the customs authority shall write “bác bỏ mức giá khai báo” (reject declared prices) on the discussion record, give Notification of dutiable values and impose tax in accordance with the regulations if:

a) The customs authorities find disagreement among documents and procedures during the discussion.

b) The customs declarants declare inaccurate information related to the determination of dutiable values which are:

b.1) Information collected by customs authorities that prove the inaccuracy of the declared values.

b.2) Inaccurate information provided by declarants, forged or illegal documents.

3.7.2) The customs authorities shall write “mức giá tính thuế theo mức giá khai báo” (taxable prices according to declared prices) on the discussion record, give Notification of dutiable values and transfer the documents and suspicious signs for consideration in accordance with the regulations in Article 27 this Circular if:

a) Customs authorities do not have sufficient bases for rejecting the declared prices or have sufficient bases but the customs declarants do not agree with the dutiable values determined by the customs authorities;

b) The declarants do not attend the discussion at the time prescribed in the Notification of suspicious signs of declared prices.

c) The declarants cannot provide information and documents as required by the customs authorities before the prescribed deadline.

3.7.3) Except for cases prescribed in Point 3.7.1, and Point 3.7.2 this Clause, the customs authorities shall calculate tax according to the declared prices and promulgate the Notification of dutiable values.

3.7.4) The Customs Departments of provinces (regarding discussions held by Departments) or Sub-department of Customs (regarding discussions held by Sub-department) shall issue the Notification of dutiable values right after the conclusion of the discussion or in the day after the discussion.

The tax imposition and payment for imposed tax must comply with the instructions in the Circular No. 128/2013/TT-BTC of the Ministry of Finance on customs procedures; customs supervision and inspection; import tax, export tax and tax administration of imported and exported goods dated September 10, 2013.

3.8) All of the documents and dossiers related to the discussion must be stored together with the customs dossiers.”

7. Clause 2 Article 27 shall be amended as follows:

“Article 27. Verification of dutiable value after goods are granted customs clearance

2) With regard to post-customs clearance inspection force

2.1) Cases in which inspections are required:

2.1.1) At the customs authorities' offices: in case of the customs dossiers, imported and exported goods that have been granted customs clearance within 60 days from the day on which the goods have been granted customs clearance to the announcement of inspection, in particular:

a) Imported and exported goods in the List of exported goods posing risk of values that are suspected and not subject to discussion prescribed in Article 22 and Article 24 this Circular;

a) Imported and exported goods not in the List of exported goods posing risk of values that are suspected.

2.1.2) At enterprises’ premises:

a) Post-customs clearance inspections at the enterprises’ premises after Post-customs clearance inspections are conducted at the customs authorities’ offices; in case of suspicions about documents, dossiers or the declared prices transferred by the units; suspicions about documents and declared prices transferred by the units holding discussions after discussions;

b) Scheduled post-customs clearance inspections to assess the adherence of the enterprises to the law;

c) Post-customs clearance inspections in case of signs of violations of values that are suggested by post-customs clearance inspections or by risk assessment of goods and import or/and export enterprises;

d) Post-customs clearance inspections of values under direction of the Heads of superior customs authorities.

2.2) Inspection principles: the objects, scale, contends and methods shall be selected according to the methods of risk management.

2.3) Verification of values:

2.3.1) Verification of values of exported goods:

2.3.1.1) At customs authorities’ offices:

a) Contents: comply with the regulations in Clause 1 Article 22 of this Circular.

The suspicions about documents and declared prices must be clarified. The inspection contents must be written precisely on the inspection records.

After an inspection, more than one inspector must file an inspection record according to the cooperation between the customs authority and enterprise, the explanation provided by the enterprise and data on prices. If an enterprise refuses to sign the inspection record, the persons filing the inspection record must specify the reason for such refusal.

3.7) Processing inspection results:

b.1) The dutiable values of exported goods shall be rejected if after the inspection the customs authorities find out one of these following violations:

b.1.1) There are disagreements among documents and dossiers such as: disagreement among contents in the contracts for goods trading; disagreement among documents in the customs dossiers; disagreement between customs dossiers and relevant documents and dossiers;

b.1.2) The customs dossiers and documents are illegal;

b.1.3) The information that the customs authorities collect by professional methods proves that the declared prices of exported goods are inaccurate;

b.1.4) The enterprises do not come to give explanation, do not give explanation or cannot give explanation for the suspicions of the customs authorities (such as the reasonableness of dossiers; the reasonableness of the declared prices and prices of identical or similar exported goods; the disagreement between the explanations of the enterprises and the customs dossiers) before the deadline for explanation;

b.1.5) The enterprises cannot provide sufficient documents and dossiers at the request of the customs authorities before the deadline.

b.2) The customs authorities shall determine the dutiable values according to the principles, methods of determination of dutiable values prescribed in the Decree No. 40/2007/ND-CP Circular No. 205/2010/TT-BTC and the latest information from the registration of export declaration of goods whose values are determines among the information sources mentioned in Clause 2 (except for Point 2.1.8) Article 21 of this Circular. The determined values must not be lower than the reference prices in the List of exported goods posing risk of values. If more than one value of identical or similar of an exported good are determined, the taxable price shall be with the lowest taxable price of the identical or similar good in the same trading condition.

b.3) The values declared by the enterprises shall be accepted if the inspection results are other than the cases mentioned in Point b.1 this Clause.

Cases in which there are suspicions about the declared prices, dossiers and documents; disagreement about the results of the inspections conducted by the customs authorities, the post-customs clearance inspections shall be conducted at the enterprises’ premises.

2.3.1.2) At enterprises’ premises:

a) Inspection contents:

The post-clearance force shall request the enterprises to provide relevant documents and clarify the contents related to the declaration of prices of exported goods according to the available dossiers, documents and information.

a.1) Compare the declared prices with the reference prices in the List of exported goods posing risk of values;

a.2) Check the suitability among the contents in the contracts for goods trading;

a.3) Check the correspondence among the documents in the customs dossiers, between the customs dossiers and relevant documents (such as accounting documents, documents provided by other entities; documents collected by the customs authorities).

b) Processing inspection results:

b.1) The dutiable values of exported goods shall be rejected if after the inspection the customs authorities find out one of these following violations:

b.1.1) The contents of the contracts for goods trading are unsuitable;

b.1.2) There are disagreements among documents and dossiers such as: disagreement among documents in the customs dossiers; disagreement between customs dossiers and relevant documents and dossiers;

b.1.3) The customs dossiers and documents are illegal;

b.1.4) There are insufficient dossiers and documents as required by the customs authorities during the inspection.

b.2) The customs authorities shall determine the dutiable values according to the principles, methods of determination of dutiable values prescribed in the Decree No. 40/2007/ND-CP Circular No. 205/2010/TT-BTC and the latest information from the registration of export declaration of goods whose values are determines among the information sources mentioned in Clause 2 (except for Point 2.1.8) Article 21 of this Circular. The determined values must not be lower than the reference prices in the List of exported goods posing risk of values. If more than one value of identical or similar of an exported good are determined, the taxable price shall be with the lowest taxable price of the identical or similar good in the same trading condition.

2.3.2) Verification of values of imported goods:

2.3.2.1) At customs authorities’ offices:

a) Inspection contents:

The post-clearance force shall request the enterprises to provide relevant documents and clarify the contents related to the declaration of values such as factors of import; declared prices; methods of determining dutiable values employed by the enterprises according to the available dossiers, documents and information.

The suspicions about documents and declared prices must be clarified. The inspection contents must be written precisely on the inspection records.

After the an inspection, more than one inspectors must file an inspection record according to the cooperation between the customs authority and enterprise, the explanation provided by the enterprise and data on prices. If an enterprises refuses to sign the inspection record, the persons filing the inspection record must specify the reason for such refusal.

b) Processing inspection results:

b.1) The declared prices shall be rejected and the dutiable values shall be determined if:

b.1.1) Any disagreement among documents and customs dossiers is detected during the inspection in accordance with the regulations in point a Clause 2 Article 24 of this Circular;

b.1.2) The enterprises declare inaccurate information related to the determination of dutiable values:

b.1.2.1) The exporters or representatives of the exporters have evidence confirming that the declared prices are different from the actual prices;

b.1.2.2) The information that the customs authority collects by other professional methods proves that the transaction values are inaccurate;

b.1.2.3) The information provided by the enterprises is inaccurate, documents are fake or illegal.

b.1.3) The enterprises cannot explain the accuracy of the contents related to the determination of dutiable values:

b.1.3.1) The enterprises do not come to give explanation by the deadline for explanation;

b.1.3.2) The enterprises cannot provide sufficient documents and dossiers as required by the customs authorities before the deadline.

b.1.3.3) The enterprises cannot give explanation for the suspicions of the customs authorities (such as: the reasonableness of the documents; the declared prices or special relation affecting the transaction value; the disagreement between the feedback of the enterprises and the customs dossiers; the disagreement among documents and dossiers declared or presented by the enterprises; the reasonableness of the declared prices in proportion with the price of identical or similar goods in the database of prices).

The customs authorities shall employ the methods of determining dutiable values in accordance with the regulations from Article 13 to Article 19 Section II Chapter II of the Circular No. 205/2010/TT-BTC

b.2) The prices declared by the customs declarants shall be accepted if the inspection results are different from the cases mentioned in Point b.1 this Clause.

b.3) Cases in which there are suspicions about the declared prices, dossiers and documents; there are disagreements about the results of the inspections conducted by the customs authorities, the post-customs clearance inspections shall be conducted at the enterprises’ premises.

2.3.2.2) Inspection at enterprises’ premises:

a) Inspection contents:

a.1) Inspecting the accuracy of information in the declaration: inspecting the criteria in the customs declaration and declaration of value such as name of goods and unit price. This inspection must comply with the regulations in Point a Clause 1 Article 24 of this Circular;

a.2) Inspecting the accuracy of the documents such as the calculation; inspecting the correspondence among the proofs in customs dossiers, between customs dossiers and accounting dossiers; between customs dossiers and documents related to the determination of dutiable values (such as: accounting documents, documents provided by other entities, documents collected by customs authorities);

a.3) Inspecting the accuracy of the payment for values of imported goods such as: correspondence between the accounting documents, bank documents and the contracts, invoices and other payment documents;

a.4) Inspecting the adherence to the principles and methods of determining dutiable values, requirements for application, procedures of the methods of determining declared values.

a.5) Inspecting and comparing the declared prices with the prices at the time for inspection, with the declared prices of similar or identical goods that are approved by the customs authorities.

a.6) Inspecting other issues.

b) The result of the inspection shall be handled in accordance with the regulations in point a Clause 2 Article 24 and regulations in Point 2.3.2.1.bi and Point 2.3.2.1.b2 this Article.

c) The customs authorities shall employ the methods of determining dutiable values in accordance with the regulations from Article 13 to Article 19 Section II Chapter II of Circular No. 205/2010/TT-BTC

Post-customs clearance inspections of imported and exported goods shall be conducted in accordance with the regulations on post-customs clearance inspections and regulations on the determination of dutiable values.”

8. Replacement of terms and forms in Circular No. 205/2010/TT-BTC:

8.1) Exported goods: the term “Danh mục quản lý rủi ro hàng hóa xuất khẩu về giá cấp Cục” shall be replaced with “Danh mục hàng hóa xuất khẩu rủi ro về trị giá”;

8.2) Imported goods: the terms “Danh mục quản lý rủi ro hàng hóa nhập khẩu về giá cấp Cục” and “Danh mục quản lý rủi ro hàng hóa nhập khẩu về giá cấp Tổng cục” shall be replaced with “Danh mục hàng hóa nhập khẩu rủi ro về trị giá”;

8.3) The forms 1, 2 and 4 enclosed with the Circular No. 205/2010/TT-BTC shall be replaced with the forms 1, 2 and 4 enclosed with this Circular which are applied to imported and exported goods.

Article 2. Implementation

1. This Circular shall become effective from April 12, 2014.

The Article 26, Point 2.2 Clause 2 Article 10 of the Circular No. 205/2010/TT-BTC and form 3 enclosed with the Circular No.205/2010/TT-BTC shall be annulled.

2. Regulations on deadline for paying tax prescribed in Clause 2 Article 4, Clause 1 Article 11, Points 1.2.5.4 and 1.2.6 Clause 1 Article 14 of the Circular No. 205/2010/TT-BTC dated December 15, 2010 shall be implemented according to the regulations in Article 20 of the Circular No. 128/2013/TT-BTC dated September 10, 2013; The prior customs valuation of imported and exported goods must comply with the regulations in the Law on the amendments to the Law on Tax administration, the Decree No. 83/2013/ND-CP dated July 22, 2013 and Circular No. 128/2013/TT-BTC dated September 10, 2013.

3. The examples mentioned in this Circular shall only illustrate a specific case.

4. The customs authorities, customs declarants, taxpayers and relevant entities shall inspect and determine the dutiable values according to the regulations in the Decree No. 40/2007/ND-CP dated March 16, 2007, Circular No. 205/2010/TT-BTC dated December 15, 2010 and this Circular. Any difficulty or obstacle that arises during the implementation of this Circular should be reported to the Ministry of Finance( General Department of Customs) for consideration./