Circular No. 2932/TC/CST regarding the application of Circular No. 118/2003/TT-BTC

Circular No. 2932/TC/CST of 2005 by the Ministry of Finance supplements Belarus to the list of countries applying Circular No. 118/2003/TT-BTC for determining customs value for imported goods from these countries.

Document No.2932/TC/CST
Document typeOfficial Dispatch
Issuing authorityMinistry of Finance
Signed byTrương Chí Trung
Updated17/06/2026
FieldUncategorized
Issued date15/03/2005
Effective date
Expiry date
StatusIn effect
✦ Smart summary

Circular No. 2932/TC/CST of 2005 by the Ministry of Finance supplements Belarus to the list of countries applying Circular No. 118/2003/TT-BTC for determining customs value for imported goods from these countries.

Key points

  • Imported goods originating from Belarus → shall be subject to Circular No. 118/2003/TT-BTC on determining customs value according to the principles of the GATT Agreement
  • Ministries, ministerial-level agencies, government-affiliated agencies, and People's Committees of provinces and centrally-administered cities → must implement this Circular
  • Importers of goods from Belarus → shall be subject to provisions for determining customs value under the GATT Agreement
  • Customs authorities and related agencies → have additional grounds to carry out customs management tasks

🌐 Social impact of this document

  • Importers of goods from Belarus benefit from provisions on determining customs value as stipulated by the GATT Agreement
  • Customs authorities and related agencies have additional grounds to carry out customs management tasks

❓ Frequently asked questions

What regulation applies to imported goods from Belarus?

Shall be subject to Circular No. 118/2003/TT-BTC on determining customs value according to the principles of the GATT Agreement.

Which agencies must implement this Circular?

Ministries, ministerial-level agencies, government-affiliated agencies, and People's Committees of provinces and centrally-administered cities.

Full text

LETTER

OF THE MINISTRY OF FINANCE NUMBER 2932 TC/CST ON MARCH 15, 2005
REGARDING THE APPLICATION OBJECTS OF CIRCULAR NO. 118/2003/TT-BTC

 

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

- People's Committees of provinces and centrally governed cities Regardingcitizens of provinces and centrally governed cities

 

Decree No. 60/2002/NĐ-CP dated of the Government on determining the customs value for imported goods in accordance with the principles of the Agreement implementing Article 7 of the General Agreement on Tariffs and Trade (GATT); in accordance with According to point 2, Section I of Circular No. 118/2003/TT-BTC dated 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 Letter No. 0268/TM-XNK dated regarding the list of countries applying customs value according to GATT for imported goods of Vietnam;

Based on the opinions of the Ministry of Commerce in Document No. 0268/TM-XNK dated regarding the list of countries applying customs value for tax purposes in accordance with This notification supplements the application objects of Circular No. 118/2003/TT-BTC dated of the Ministry of Finance as being imported goods originating from Belarus.

This notification takes effect and applies to all customs declarations for imported goods registered with Customs authorities from the date raw materialsThis Notice supplements the subjects eligible for Circular No. 118/2003/TT-BTC dated issued by the Ministry of Finance, which are imported goods originating from Belarus.

This Notification takes effect and applies to all customs declarations for imported goods registered with Customs authorities from the date .

 

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