Circular No. 10374 TC/CST Regarding the Application of Circular No. 118/2003/TT-BTC

This document supplements Uruguay to the list of countries applying the valuation rules for imported goods under Circular No. 118/2003/TT-BTC. The new provisions take effect from September 7, 2004, and apply to all customs declarations made after this date.

Số hiệu10374 TC/CST
Loại văn bảnOfficial Dispatch
Cơ quan ban hànhMinistry of Finance
Người kýTrương Chí Trung
Cập nhật16/06/2026
NgànhUnclassified
Lĩnh vựcFinancial Miscellaneous
Ngày ban hành15/09/2004
Ngày áp dụng
Ngày hết hiệu lực
Tình trạngIn effect
✦ Tóm lược thông minh

This document supplements Uruguay to the list of countries applying the valuation rules for imported goods under Circular No. 118/2003/TT-BTC. The new provisions take effect from September 7, 2004, and apply to all customs declarations made after this date.

Đối tượng áp dụng

Ministries, ministerial-level agencies, government-affiliated agencies; People's Committees of provinces and centrally governed cities; Customs Departments of provinces and centrally governed cities

Các điểm cốt lõi

  • Imported goods originating from Uruguay shall be subject to Circular No. 118/2003/TT-BTC.
  • This notification takes effect and applies to all import declarations submitted to customs authorities from September 7, 2004.
  • It positively impacts enterprises importing goods from Uruguay, helping them comply with tax regulations when importing. However, it also imposes higher requirements on customs management and inspection.

🌐 Tác động xã hội từ văn bản này

  • Enterprises importing goods from Uruguay benefit from the correct application of tax regulations; customs authorities have additional work in management and inspection.

❓ Câu hỏi thường gặp

Đang cập nhật.

Toàn văn

MINISTRY OF FINANCE

–––

Number: 10374 TC/CST

Regarding the application subjects of Circular No. 118/2003/TT-BTC

 

SOCIALIST REPUBLIC OF VIETNAM

Independence – Freedom – Happiness

––––––––––––––––––––––––––

Hanoi, September 15, 2004

Unit: Equivalent USD:

- Ministries, ministerial-level agencies, and government agencies,

- People's Committees of provinces and centrally governed cities

  Pursuant to Decree No. 60/2002/NĐ-CP dated June 6, 2002 of the Government on the determination of customs value for imported goods according to the principle of the Agreement implementing Article 7 of the General Agreement on Tariffs and Trade (GATT);

 In accordance with Point 2, Section I of Circular No. 118/2003/TT-BTC dated December 8, 2003 of the Ministry of Finance guiding the implementation of Decree No. 60/2002/NĐ-CP of the Government;

 Based on the opinion of the Ministry of Trade in Circular No. 4846/TM-XNK dated September 7, 2004 regarding the list of countries applying the GATT customs value for imported goods of Vietnam;

The Ministry of Finance hereby notifies the supplementation of the application subjects of Circular No. 118/2003/TT-BTC dated December 8, 2003 of the Ministry of Finance to be imported goods originating from Uruguay.

This notification shall take effect and apply to all import declaration forms submitted to customs authorities from September 7, 2004.

Place of Receipt:

As above,

- National Assembly Office,

- Office of the President;

- Central Office and Party Committees,

- Supreme People's Procuracy

- THE SUPREME PEOPLE'S COURT,

- Official Gazette,

- Subordinate units of the Ministry

- Customs Departments of provinces and centrally governed cities

- To be filed: VP (2), CST (3).

Signed. THE MINISTER MINISTRY OF FINANCE

Vice Minister

(signed)

Truong Chi Trung

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