Decision No. 30/2008/QD-BTC of the Ministry of Finance issues the customs value declaration form for imported goods and guidance on declaration, applicable to import declarations registered with customs authorities. This decision shall take effect fifteen days from the date of publication in the Official Gazette.
Key points
- Customs authorities will use the customs value declaration form for imported goods issued by the Ministry of Finance to determine the customs value and calculate import duties.
- Enterprises must comply with the declaration guidance on the customs value on this declaration when registering import goods declarations with customs authorities.
🌐 Social impact of this document
- Enterprises will have to comply with the declaration regulations on the customs value, which may increase the workload of management and control.
- This new declaration ensures accuracy in the process of determining the customs value and calculating import duties.
❓ Frequently asked questions
When was the customs value declaration form for imported goods issued?
The customs value declaration form for imported goods was issued along with Decision No. 30/2008/QD-BTC of the Ministry of Finance.
When does this decision come into effect?
This decision shall take effect fifteen days from the date of publication in the Official Gazette.
What do enterprises need to declare on the customs value declaration form for imported goods?
Enterprises must declare the customs value according to the guidance of the Ministry of Finance on this declaration when registering import goods declarations with customs authorities.
To whom does the customs value declaration form for imported goods apply?
The customs value declaration form for imported goods applies to import declarations registered with customs authorities.
How does this decision affect enterprises?
Enterprises will have to comply with the declaration regulations on the customs value, which may increase the workload of management and control.
Full text
Pursuant to …;
Regarding the issuance of the declaration form for determining the taxable value of imported goods and guidance on reporting
_______________________
THE MINISTER OF FINANCE
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 Duties and Import Duties No. 45/2005/QH11 dated June 14, 2005;
Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
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;
Pursuant to Circular No. 40/2008/TT-BTC dated May 21, 2008 of the Ministry of Finance guiding Decree No. 40/2007/NĐ-CP dated March 16, 2007 of the Government;
At the proposal of the Director General of the General Department of Customs,
Pursuant to …;:
Article 1. The declaration form for determining the taxable value of imported goods and guidance on reporting the taxable value on the declaration form are hereby issued together with this Decision.
Article 2. This Decision shall take effect fifteen days from the date of publication in the Official Gazette and shall apply to declarations for imported goods registered with customs authorities./.
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