November 19, 2018 10:15

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Strengthen the management of tax declaration in anti-dumping duty and safeguard duty

08:05 | 13/02/2017

VCN –The General Department of Customs has issued a document to request Customs Department of provinces and cities to strengthen the management of tax declaration in anti-dumping, anti-subsidy duty, safeguard duty on import goods.

strengthen the management of tax declaration in anti dumping duty and safeguard duty
General Department of Customs requests customs officers to guide for declarants to do customs declaration accuracy all the information in the import cargo declaration. Photo: T.Trang

The General Department of Customs noted that, for temporary import and re-export business, anti-dumping, anti-subsidy duty, safeguard duty, within the temporary import and re-export period (including the extension period under regulations), the guarantees or tax deposit must include import duty and anti-dumping, anti-subsidy, and safeguard duties.

Accordingly, Customs of provinces and cities have to monitor, inspect and control import goods that apply anti-dumping duty, anti-subsidy duty, and safeguard of the tax exempt subject, not taxable.

Strict inspection of Customs dossier, certificate of origin, certificate of quality, HS codes and other documents issued by the manufacturers for goods which are subject to be import anti-dumping duties , anti-subsidy duty, and safeguard duty in order to determine the country of origin, name of manufacturer and export. At the same time, monitoring the shipping route, export shipments, Customs clearance to avoid fraud by transfer form, or transfer the owner to enjoy tax evasion of anti-dumping, anti-subsidy, and safeguard duties.

Besides that, the General Department of Customs requested, during the inspection of Customs dossiers, Customs officers have to guide declarants to declare accurate information on the import declaration. In the case where the declarant thinks that the imported product has HS code not under the subject to apply anti-dumping duty, anti-subsidy duty, or safeguard duty, the Customs officer must guide the declarer to contact the Vietnam Competition Authority - Ministry of Industry and Trade in order to clarify.

In the case of enterprises changing the purpose of use, or transfer of domestic consumption, Customs officers have to inspect and strictly control the declaration of anti-dumping duty, anti-subsidy duty and safeguard duty on imported goods in accordance with the law. Along with that, updating information from the specialized management agencies and strengthen inspections when having specific information for export and import goods.

By Hải Nam/Thanh Thuy