Decision No. 251/QD-BTC Regarding the correction of Circular No. 205/2010/TT-BTC dated December 15, 2010, of the Ministry of Finance guiding Decree No. 40/2007/NĐ-CP dated March 16, 2007, of the Government on the determination of customs value for exported and imported goods.

Pursuant to …;

Regarding the correction of Circular 205/2010/TT-BTC dated December 15, 2010 of the Ministry of Finance guiding Decree No. 40/2007/ND-CP dated March 16, 2007 of the Government on the determination of customs value for exported and imported goods

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THE MINISTER OF FINANCE

Pursuant to the Law on Legislative Issuance of Regulatory Legal Documents No. 17/2008/QH12 dated June 3, 2008;

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

BASED ON Decree No. 104/2004/NĐ-CP dated March 23, 2004 of the Government on the Official Gazette of the Socialist Republic of Vietnam;

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;

Pursuant to Decision No. 149/2005/QD-TTg dated June 20, 2005 of the Prime Minister on the implementation of pilot customs procedures via electronic means;

Pursuant to Decision No. 103/2009/QD-TTg dated August 12, 2009 of the Prime Minister amending and supplementing certain provisions of Decision No. 149/2005/QD-TTg dated June 20, 2005 of the Prime Minister on the implementation of pilot customs procedures via electronic means;

Considering the proposal of the General Department of Customs Director,

DECISION:

Article 1. Corrects Clause 1, Article 32 of Circular 205/2010/TT-BTC dated December 15, 2010 of the Ministry of Finance guiding Decree No. 40/2007/ND-CP dated March 16, 2007 of the Government on the determination of customs value for exported and imported goods as follows:

Clause 1, Article 32 was printed as:

"This Circular shall take effect 45 days from the date of signature, replacing Circular No. 40/2008/TT-BTC dated May 21, 2008 of the Ministry of Finance, Clause 21 of Circular No. 222/2009/TT-BTC dated November 25, 2009 and previous guiding documents of the Ministry of Finance that conflict with this Circular"

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"This Circular shall take effect 45 days from the date of signature, replacing Circular No. 40/2008/TT-BTC dated May 21, 2008 of the Ministry of Finance, Clause 21 of Circular No. 222/2009/TT-BTC dated November 25, 2009 and previous guiding documents of the Ministry of Finance that conflict with this Circular."

As for electronic customs procedures, the authority to decide on the form, degree of tax value inspection, application of security amounts, consultation, consideration of price reduction deductions, and organization of implementation shall be decided by the Head of the Customs Sub-department where the electronic customs procedures are carried out. This provision shall be implemented until December 31, 2011, as stipulated in Article 1 of Decision No. 103/2009/QD-TTg.

Article 2. This Decision takes effect from the date of signature and applies from January 30, 2011, concurrently with the effective date of Circular 205/2010/TT-BTC dated December 15, 2010 of the Ministry of Finance./.