VCN- The General Department of Customs has issued 2 Decision 1920 / QD-TCHQ and Decision 1925 / QD-TCHQ on the issuance of a Customs handbook for Customs clearance of import and export goods and a handbook for tax administration (at Customs Branch level).
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These two handbooks are used to guide Customs officers in Customs Branches to carry out the document examination and physical inspection of goods according to new regulations in Decree No. 59/2018 / ND- CP and Circular 39/2018 / TT-BTC.
In the Customs handbooks for Customs clearance, the General Department of Customs instructs Customs officers at Branch level to perform two skills: a skill of examination, consultation and determination of taxable value for import and export goods, and a skill of goods classification and application of tax rates on import and export goods.
In particular, detailing steps: examination of declared contents, examination of declared value, and consultation and valuation. For the goods classification and application of tax rates on import and export goods, this Handbook also provides detailed instructions on descriptions, codes, and tax rates.
In the Handbook for tax administration, the General Department of Customs instructs Customs officers to carry out tax policies for import and export goods. In particular, instructing the implementation according to lists enclosed with Decree 134/2016 / ND-CP; Circular No. 39/2018 / TT-BTC; Procedures for tax exemption, tax reduction, tax refund and non-collection of tax and handling of overpaid tax on export and import goods enclosed with Decision No. 1919 / QD-TCHQ.
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In addition, the Handbook also provides detailed instructions on the order, operation and implementation of receiving, examining and processing dossiers of List of tax exemption, tax reduction, tax refunds and non-collection of tax on import and export goods. In which, giving specific examples for dealing with arising situation.
These two handbooks will take effect from 14th July 2018.
By Thu Trang/ Huyen Trang