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Customs clearance of automobiles after the results of specialized inspections

10:47 | 13/12/2016

VCN- Customs officers only decide to conduct Customs clearance of goods after they receive the results of the technical quality and environment protection. 

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Customs officers have the right to carry out consultation and determination of valuation in the implementation of Customs procedures.

Accordingly, enterprises are responsible for keeping all goods in the period waiting for inspection results of technical quality and environment protection from the Registry Department.

That is the answer of the Ministry of Finance for inquiries of Ford Vietnam Company Limited in the implementation of the Ministry of Finance’s Official Dispatch No. 16875 / BTC-PC of 25th November 2016.

Regarding the time of submission of C/O, the Ministry of Finance said that enterprises must submit C/O to prove the origin of the goods at the time of performing Customs procedures as prescribed in Official Dispatch No. 16875/BTC PC.

Related to consultation of taxable value, the Ministry of Finance has requested enterprises to perform operations as specified in Official Dispatch No. 16875/BTC-PC. Accordingly, Customs officers have the right to carry out consultation and determination of valuation in the implementation of Customs procedures.

Regarding transporting goods to enterprises’ warehouses for keeping goods in a favourable condition, the Ministry of Finance said in the case where the Registry Offices conducted technical, quality and environment protection at borders, enterprises could transport their goods to their warehouses in the time waiting for the results of quality control, technical safety and environmental protection.

In the case where the Registry Offices conduct inspections of technical quality and environment protection at enterprises’warehouses, the company has the right to transport their goods to their warehouses which are registered with the Registry Offices in the time waiting for the results of quality control, technical safety and environmental protection.

Customs officers will conduct clearance of goods only after obtaining the results of quality control, technical safety and environmental protection and enterprises are responsible for keeping all goods in a favourable condition in the period waiting for inspection results of the technical quality and environment protection from the Registry Officies.

Reportedly, the Ministry of Finance’s Official Dispatch No. 16875/BTC-PC of 25th November 2016 on strengthening the management of the dutiable value for imported automobiles stipulates that during the implementation of Customs procedures for clearance of imported automobiles, Customs officers are responsible for strict inspections of the declared value and the price of goods and must be consulted in the process of Customs procedures.

Customs is responsible for building the national database and providing the declared value of goods to local tax offices. Accordingly, local tax offices are also responsible for building the national database and providing the sale price of imported automobiles in the domestic market, special consumption tax and special registration fee of imported automobiles to Customs officers to collate and conduct tax administration.

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For imported automobiles without completing Customs procedures, enterprises must not transport their goods to their warehouses while waiting for Customs clearance. In addition, Customs should strengthen inspections and supervision of goods and records in the mode of temporary import for re-export and the time and place of storing automobiles for temporary import for re-export.

By Thu Trang/ Hoang Anh