VCN- The General Department of Customs has directed Provincial Customs Departments to conduct post clearance audit in Customs valuation for the purpose of strengthening valuation management in cases passed to post clearance audit units.
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The General Department of Customs has requested its post clearance audit units to perform the auditing of valuation within 30 days from the date of receiving price consultation results forwarded by Customs clearance units. Photo: Ảnh: T.Trang
Accordingly, the General Department of Customs has asked its units to carry out post clearance audit in terms of valuation within 30 days from the date of receiving price consultation results forwarded by the Customs clearance units in cases prescribed at item 3g2 of the Article 25 under Circular No. 38/2015/TT-BTC.
The cases are detailed as follows: Customs administration provides sufficient grounds for rejecting valuations declared by traders on consultation, but the traders do not agree with the grounds provided by Customs or they accept the grounds by Customs but do not make additional declarations.
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Furthermore, the General Department of Customs has guided its units to base on Customs’ grounds for rejecting declared valuations or traders’ acceptance of the grounds recorded in the working minutes to reject declared valuations and re-determine the valuations as regulated at item 4 of the Article 142 under the Circular No. 38/2015/TT-BTC.
By Thu Trang / Phuong Lien