Circular No. 163/2009/TT-BTC guides amendments and supplements to certain provisions regarding the declaration of value of imported goods under Decision No. 30/2008/QD-BTC. This circular stipulates the subjects that are not required to declare value on the customs declaration for valuation of taxable goods but still need to declare value on the customs declaration for export and import goods, and the subjects that must declare value according to the regulations.
적용 범위
The declarant, customs authority
핵심 사항
- Goods belonging to the following subjects are not required to declare value on the customs declaration for valuation of taxable goods but still need to declare value on the customs declaration for export or import goods: exported goods, imported goods without a purchase contract to determine value, duty-free imported goods, imported goods for raw material input to produce export goods, imported goods exempt from tax, and temporarily imported goods for re-export that change their nature or pass through customs inspection.
- Imported goods not falling within the above subjects must declare the value for taxation on the customs declaration for valuation in accordance with the provisions of Decision No. 30/2008/QD-BTC.
🌐 이 문서의 사회적 영향
- Positive impact: Reducing administrative burden for the declarant when not required to declare value on the customs declaration for valuation of taxable goods in certain cases.
- Negative impact: It may cause difficulties for the customs authority in controlling and taxing imported goods if the regulations on declaration of value are not adhered to.
❓ 자주 묻는 질문
In which cases is it not necessary to declare value on the customs declaration for valuation of taxable goods?
Exported goods, imported goods without a purchase contract to determine value, duty-free imported goods, imported goods for raw material input to produce export goods, imported goods exempt from tax, and temporarily imported goods for re-export that change their nature or pass through customs inspection.
In which cases is it necessary to declare the value for taxation on the customs declaration for valuation?
Imported goods not falling within the subjects mentioned in Article 1 of this Circular.
When does this Circular take effect?
This Circular takes effect 45 days from the date of signature.
Which subjects need to declare value on the customs declaration for export and import goods?
Goods belonging to the subjects that are not required to declare value on the customs declaration for valuation of taxable goods but still need to declare value on the customs declaration for export or import goods.
How many subjects are exempt from declaring value on the customs declaration for valuation of taxable goods?
There are seven subjects exempt from declaring value on the customs declaration for valuation of taxable goods: exported goods, imported goods without a purchase contract to determine value, duty-free imported goods, imported goods for raw material input to produce export goods, imported goods exempt from tax, temporarily imported goods for re-export that change their nature or pass through customs inspection.
전문
CIRCULAR
Guidelines for amending and supplementing certain provisions of Decision No. 30/2008/QD-BTC dated May 21, 2008 of the Minister of Finance on issuing the declaration form for determining the value of imported goods subject to tax and guidance on declaration
Pursuant to Decree No. 40/2007/NĐ-CP dated March 16, 2007 of the Government on determining the customs value for exported and imported goods;
______________________________________________
Pursuant to the Law on Customs No. 29/2001/QH10 dated June 29, 2001 and the Law Amending and Supplementing Certain Provisions of the Law on Customs No. 42/2005/QH11 dated June 14, 2005;
Pursuant to the Law on Export Tax and Import Tax No. 45/2005/QH11 dated June 14, 2005;
Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
The Ministry of Finance hereby issues guidelines for amending and supplementing certain provisions of Decision No. 30/2008/QD-BTC dated May 21, 2008 of the Minister of Finance on issuing the declaration form for determining the value of imported goods subject to tax and guidance on declaration as follows:
Goods belonging to the following categories do not need to declare the value on the declaration form for determining the value of imported goods subject to tax but must still declare the value on the export goods declaration form or the import goods declaration form in accordance with the regulations. Specifically:
Article 1. a) Exported goods;
b) Imported goods without a purchase and sale contract whose taxable value is determined according to the declared value specified in Clause 7, Section VIII, Part II of Circular No. 40/2008/TT-BTC dated May 21, 2008 of the Ministry of Finance;
c) Imported goods that are exempt from tax or eligible for tax exemption under the Law on Export Duties and Import Duties No. 45/2005/QH11 dated June 14, 2005;
d) Imported goods under the category of importing raw materials for production of export goods;
e) Imported goods that are not subject to tax;
g) Imported goods under the temporary importation for re-export category. In cases where goods imported from points c to g above change their import category or upon inspection by the customs authority it is determined that the goods do not belong to the aforementioned categories, then the declarant must declare the value determination form as the basis for calculating and collecting taxes on imported goods.
h) Goods that do not fall within the scope of goods subject to the determination of the taxable value of imported goods according to one of the six methods of determining the taxable value specified in Part II of Circular No. 40/2008/TT-BTC dated May 21, 2008 of the Ministry of Finance.
Imported goods that do not fall within the scope of the provisions of Article 1 of this Circular must declare the taxable value on the value determination form in accordance with Decision No. 30/2008/QD-BTC dated May 21, 2008 of the Minister of Finance.
Article 2. This Circular takes effect 45 days from the date of signature./.
Article 3. This Circular takes effect forty-five days from the date of issuance./.
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DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Do Hoang Anh Tuan
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