This document guides the method for determining the customs value for imported automobile chassis with engines attached, applicable to Company Dong Nam and similar enterprises. The Ministry of Finance agrees with the General Department of Customs' proposal but requires that it be based on actual circumstances where the model or criteria cannot be determined for applying the customs value.
Các điểm cốt lõi
- For Company Dong Nam importing automobile chassis with engines from 1996-1997 → the customs value is to be determined according to actual conditions where the model or criteria cannot be identified for applying the minimum tariff rate.
- In cases where import duties have been paid at a higher rate than specified in the contract → no refund of the difference will be granted.
- Local Customs Authorities shall establish the customs value for automobile chassis with engines not listed in the Ministry of Finance's Minimum Import Tariff Value Table, following specific guidelines.
- The customs value is determined as 60% of the price of corresponding complete vehicles already or yet to be specified in the Minimum Import Tariff Value Table.
- The General Department of Customs shall be responsible for implementing according to the Ministry of Finance's opinion.
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❓ Câu hỏi thường gặp
For Company Dong Nam importing automobile chassis with engines from 1996-1997, how is the customs value determined?
The customs value is determined based on actual conditions where the model or criteria cannot be identified for applying the minimum tariff rate.
If import duties have been paid at a higher rate than specified in the contract, can the difference be refunded?
No refund of the difference will be granted.
Local Customs Authorities shall establish the customs value for automobile chassis with engines not listed in the Ministry of Finance's Minimum Import Tariff Value Table as follows:
The customs value is determined as 60% of the price of corresponding complete vehicles already or yet to be specified in the Minimum Import Tariff Value Table.
What responsibility does the General Department of Customs have regarding this circular?
The General Department of Customs shall be responsible for implementing according to the Ministry of Finance's opinion.
Toàn văn
LETTER
OF THE MINISTRY OF FINANCE NUMBER 3843 TC/TCT DATED APRIL 19, 2002
REGARDING THE TREATMENT OF TAXABLE VALUE FOR CHASSIS WITH ENGINES
RESPECTED: General Department of Customs
The Ministry of Finance has received Letter No. 5297/TCHQ-KTTH dated November 23, 2001 from the General Department of Customs regarding the treatment of taxable value for 89 sets of chassis with engines installed by Dong Nam Company (formerly Gốm Đồng Nai Company) imported in 1996-1997. Regarding this matter, the Ministry of Finance has the following opinions:
BASED ON THE AUTHORITY AND PRINCIPLES FOR DETERMINING CUSTOMS VALUE AS PROVIDED IN Article 7 OF Decree No. 54/CP dated August 28, 1993 issued by the Government; REFERRING TO THE OPINION OF THE MINISTRY OF TRADE AT LETTER NO. 0237/TM-XNK DATED MARCH 15, 2002;
The Ministry of Finance agrees with the opinion of the General Department of Customs at Letter No. 5297/TCHQ-KTTT dated November 23, 2001 on the condition that: The actual consignment is chassis for automobiles equipped with gas engines manufactured in 1991; It is not possible to determine the model or criteria to establish the taxable value at 60% of the minimum customs value (for types corresponding to complete vehicles already specified in the Ministry of Finance's Minimum Customs Value Table) or at 60% of the price of similar types of vehicles not yet specified in the Ministry of Finance's Minimum Customs Value Table, as constructed by local customs authorities according to guidelines provided by the Ministry of Finance in Letter No. 4327 TC/TCT dated October 24, 1998.
In case the company has already paid import tax at a higher rate than that stated on the import contract, no refund for the difference will be made.
The Ministry of Finance provides this opinion for the General Department of Customs to instruct implementation.
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