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No need to consult customs valuation when import duty is 0%

11:14 | 28/04/2019

VCN – The General Department of Vietnam Customs has told provincial Customs units there is no need to consult customs valuation when the import duty is 0% during customs valuation management.

no need to consult customs valuation when import duty is 0
Professional activities at Tuyen Quang Customs Branch – Ha Giang Customs Department. Photo: T.Trang

According to current regulations, Customs officials who implement customs procedure should base their decisions on the results of classification and risk indicators of the VNACC/VCIS system in order to identify customs declaration that need to undergo inspections and customs valuation. However, through customs management, it shows that among customs declarations which were checked value by system, there still have some commodities with import rates of 0% or without tax. It resulted in some customs declarations have to conduct consultations many times, causing inefficiency and annoyance to enterprises.

To deal with this situation, the General Department of Vietnam Customs instructed provincial Customs units for cases that customs declarations are checked risks about customs valuation by systems but commodities have import tax rate is 0% or without tax and detecting suspicious signs about declared customs valuation by customs officials. It will be checked information of customs declaration, mark as suspected but it would not conduct consultation on valuation.

Manager of Customs Branches must strengthen monitoring and evaluate risks in order to conduct post clearance audit at Customs office for the above cases.

Announcement when being suspected

According to Clause 14 Article 1 of Circular 39/2018/TT-BTC, amending Article 25 of Circular 30/2015/TT-BTC and Item b.3.1 Article 4 of Decision 1810/QD-TCHQ stipulates: in the case that Customs authority suspected the declared value of e-customs declarations, customs officials will inform customs declarants by directing on the system. For paper customs declarations, customs officials will make a notice according to the form to inform to businesses.

However, due to the fact that many cases of exporters and importers do not directly manipulate e-customs declarations, they hired other people to do customs declaration. Thus, they could not receive the directive on the suspected value and request to check and consult for customs declarations. As a result, many customs declarations are over the consultation period, forcing the customs authorities to issue a decision to fix the customs value, causing annoyance and complaints about decisions on valuation from enterprises.

In order solve the above problems, the General Department of Vietnam Customs instructed that, in case the Customs authorities suspected the declared value on the e-customs declaration, besides notifying the customs declarants by order (professional IDA01/EDA01) on the system, customs officials must establish a Notice to suspect No. 02A /TB-NVTG/TXNK (hard copy) issued in accordance with Circular 38/2018/TT-BTC and transfer to person who implement customs procedures.

By Thu Trang/Thanh Thuy