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.

文号10374 TC/CST
文件类型Official Dispatch
发布机关Ministry of Finance
签署人Trương Chí Trung
更新16/06/2026
行业Unclassified
领域Financial Miscellaneous
发布日期15/09/2004
生效日期
失效日期
状态In effect
✦ 智能摘要

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.

适用范围

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

要点

  • 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.

🌐 本文件的社会影响

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

❓ 常见问题

更新中。

全文

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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