January 19, 2020 07:24

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One more business has a question about CIC fees

19:27 | 14/02/2017

VCN -  Regarding charging CIC fees -  extra fees for balance container cover, HL Cargo Hanoi Co., Ltd has sent a document to the General Department of Customs for considering duplicate CIC fees for the same shipment. The General Department of Customs has issued a document to answer this issue.

one more business has a question about cic fees
The VAT payment and CIC fees are under responsibility of domestic tax agencies. Photo: T.Trang

Analysis on the plus CIC fee, the General Department of Customs said that, as stipulated in Clause 1, Article 5 of Circular No. 39/2015 / TT-BTC dated 25/3/2015 of the Ministry of Finance, the Customs valuation is the actual price paid at the first border gate when importing and is determined according to the methods specified in paragraph 2 of this Article.

Article 6 of Circular No. 39/2015 / TT-BTC also specified that, the transaction value is the actual price already paid or will be paid for the imported goods after it has been adjusted in accordance with the provisions of Article 13 and Article 15 of this Circular.

Besides that, under the provisions of paragraph 1 of Article 13 of Circular No. 39/2015 / TT-BTC, it is only adjusted if it meets the following conditions: The buyer paid and it is not included in the actual value that has been paid or payable; It’s must relate to imported goods; there are objective data, quantitative, and in accordance with the relevant documents.

In comparison with the above provisions and the presentation of the Company in the document, the CIC fee is a plus adjustment to the Customs valuation.

As for the VAT charge for imbalance of container of the ship for HL Cargo Hanoi Co., Ltd, the General Department of Customs said that this issue is of the function and competence of local tax authorities. Therefore, the Company is request to contact local tax authorities for specific instructions.

By Thu Trang/Thanh Thuy