Circular No. 4293 TC/CST dated April 23, 2004, of the Ministry of Finance announces the application scope of Circular No. 118/2003/TT-BTC, which regulates imported goods from specific countries within the purview of this Circular.
适用范围
Customs authorities; enterprises, joint venture parties under the Law on Foreign Investment in Vietnam; imported goods with origin from the following countries: India, South Africa, Pakistan, and Turkey.
要点
- Imported goods from the countries: India, South Africa, Pakistan, and Turkey fall within the application scope of Circular No. 118/2003/TT-BTC (Point 2, Section I).
- This notification takes effect from April 6, 2004.
- Imported goods of enterprises and joint venture parties subject to the Law on Foreign Investment in Vietnam and goods imported from ASEAN countries and the United States shall not apply Circular No. 118/2003/TT-BTC but shall follow Circular No. 192/TCHQ-KTTT dated January 13, 2004, of the General Department of Customs.
- Imported goods from the aforementioned countries must comply with the valuation rules for customs duty purposes according to the principles of the Agreement Implementing Article VII of the General Agreement on Tariffs and Trade (GATT).
- Customs authorities are responsible for applying Circular No. 118/2003/TT-BTC to all import declarations from April 6, 2004.
🌐 本文件的社会影响
- To assist customs authorities and enterprises in understanding the application scope of Circular No. 118/2003/TT-BTC.
- Ensure transparency in determining the customs value for imported goods from the aforementioned countries.
- Enterprises may face difficulties if they do not understand the new regulations regarding the application scope.
❓ 常见问题
Which countries' imported goods fall within the purview of Circular No. 118/2003/TT-BTC?
The circular specifies that imported goods from the countries: India, South Africa, Pakistan, and Turkey.
When does this notification take effect?
This notification takes effect from April 6, 2004.
Do imported goods of enterprises subject to the Law on Foreign Investment in Vietnam apply Circular No. 118/2003/TT-BTC?
No, imported goods from these enterprises shall follow Circular No. 192/TCHQ-KTTT dated January 13, 2004, of the General Department of Customs.
Which authority is responsible for applying Circular No. 118/2003/TT-BTC?
Customs authorities are responsible for applying this Circular to all import declarations from April 6, 2004.
Do imported goods from ASEAN countries and the United States have to comply with Circular No. 118/2003/TT-BTC?
No, imported goods from these countries shall follow Circular No. 192/TCHQ-KTTT dated January 13, 2004, of the General Department of Customs.
全文
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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Number: 4293/TC/CST |
Hanoi, April 23, 2004 |
LETTER
OF THE MINISTRY OF FINANCE NUMBER 4293 TC/CST ON APRIL 23, 2004 REGARDING THE APPLICATION OF CIRCULAR NO. 118/2003/TT-BTC
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Respectfully submitted to: |
- Ministries, ministerial-level agencies, government agencies |
Pursuant to Decree No. 60/2002/NĐ-CP dated June 6, 2002 of the Government on the determination of the tax value for imported goods according to the principle of the Agreement implementing Article 7 of the General Agreement on Tariffs and Trade (GATT);
In accordance with Point 2, Section I of Circular No. 118/2003/TT-BTC dated December 8, 2003 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 Industry and Trade in Circular No. 1644/TM-XNK dated April 6, 2004 regarding the list of countries applying CVA;
The Ministry of Finance hereby notifies that imported goods originating from the following countries: India, South Africa, Pakistan, and Turkey fall within the scope of application of Circular No. 118/2003/TT-BTC dated December 8, 2003 of the Ministry of Finance.
This notification shall take effect and apply to all customs declarations for imported goods submitted to customs authorities starting from April 6, 2004. For imported goods of foreign-invested enterprises and joint ventures regulated by the Law on Foreign Investment in Vietnam and goods imported from ASEAN countries and the United States, they shall be implemented according to Circular No. 192/TCHQ-KTTT dated January 13, 2004 of the General Department of Customs.
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Place of Receipt - As above - National Assembly Office - Office of the President - Central Party Committee and its Departments - Supreme People's Procuracy; - Supreme People's Court ANNEXED TO THIS CIRCULAR (Circular No. 209/2016/TT-BTC dated October 10, 2016 of the Minister of Finance) - Units under the Ministry - To be filed with VP (2), CST (2)
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CERTIFIED BY THE MINISTER OF FINANCE DEPUTY MINISTER
Issued kintention
Truong Chi Trung |
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