Circular No. 182/2012/TT-BTC amends and supplements Point 1, Section I guiding the declaration of taxable value on the customs declaration form issued together with Decision No. 30/2008/QD-BTC dated May 21, 2008 of the Minister of Finance.

CIRCULAR

Amending and supplementing Point 1, Item i guiding the declaration of taxable value on the valuation declaration form issued together with Decision No. 30/2008/QD-BTC dated May 21, 2008 of the Minister of Finance

Pursuant to the Customs Law No. 29/2001/QH10 dated June 29, 2001; the Law Amending and Supplementing Certain Provisions of the Customs Law No. 42/2005/QH11 dated June 14, 2005;

Pursuant to Decree No. 40/2007/NĐ-CP dated March 16, 2007 of the Government on the determination of customs value for exported and imported goods;

Implementing Directive No. 23/CT-TTg dated September 7, 2012 of the Prime Minister on strengthening state management over temporary import for re-export, transshipment, and storage in bonded warehouses;

Pursuant to the Law on Export Duties and Import Duties No. 45/2005/QH11 dated June 14, 2005;

Pursuant to the Government's Decree No. 87/2010/NĐ-CP dated August 13, 2010 detailing certain provisions of the Law on Export Duties and Import Duties;

The Minister of Finance hereby issues this Circular amending and supplementing Point 1, Item I guiding the declaration of taxable value on the valuation declaration form issued together with Decision No. 30/2008/QD-BTC dated May 21, 2008 of the Minister of Finance as follows:

Pursuant to 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;

Goods subject to the provisions of this Article are not required to declare the valuation declaration form but must still declare the value on the export declaration form or the import declaration form in accordance with the regulations:

1. Exported goods;

Article 1. 2. Imported goods without a purchase and sale contract determined as taxable value according to the declared value specified in Clause 5, Article 20 of Circular No. 205/2010/TT-BTC dated December 15, 2010 of the Ministry of Finance;

3. Imported goods subject to tax exemption or tax exemption examination as provided for in the Law on Export Tax, Import Tax;

4. Imported goods subject to non-taxation as provided for in the Law on Export Tax, Import Tax;

5. Imported goods under the type of importing raw materials for production of exported goods;

6. Goods not subject to the determination of taxable value according to one of the six methods of determining taxable value prescribed in Article 20 of Circular No. 205/2010/TT-BTC dated December 15, 2010 of the Ministry of Finance.

Goods must declare the taxable value on the valuation declaration form in accordance with Decision No. 30/2008/QD-BTC dated May 21, 2008 of the Minister of Finance:

1. Imported goods not falling within the scope of the provisions of Article 1 of this Circular;

Article 2. 2. Imported goods declared under the objects mentioned in Clause 3, 4, 5 of Article 1 of this Circular but changing their purpose of use or changing the type of import.

Responsibilities and effectiveness

1. Customs authorities, declarants, taxpayers, and related organizations and individuals shall implement the declaration of the valuation declaration form in accordance with this Circular; In case of difficulties arising, they shall report to the Ministry of Finance for consideration and guidance on resolution.

Article 3. 2. This Circular takes effect 45 days from the date of signature, replacing Circular No. 163/2009/TT-BTC dated August 13, 2009 of the Ministry of Finance.

3. During implementation, if the documents referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the amended, supplemented, or replacement documents./.

- Prime Minister; Deputy Prime Ministers;

- Central Steering Committee Office on Anti-Corruption;