This circular informs about the application scope of Circular No. 118/2003/TT-BTC for imported goods from India, South Africa, Pakistan, and Turkey. The document takes effect as of April 6, 2004.
适用范围
Customs authority; enterprises, joint venture parties subject to the Foreign Investment Law in Vietnam
要点
- Imported goods from India, South Africa, Pakistan, and Turkey are subject to Circular No. 118/2003/TT-BTC.
- This notification takes effect as of April 6, 2004.
- Imported goods by enterprises, joint venture parties subject to the Foreign Investment Law in Vietnam and imported goods with origin from ASEAN countries and the United States shall be implemented according to Circular No. 192/TCHQ-KTTT dated January 13, 2004.
- Import declarations submitted to customs authorities starting from April 6, 2004 must comply with this notification.
- Imported goods with origin from the aforementioned countries are subject to Circular No. 118/2003/TT-BTC regarding the determination of customs value for imported goods in accordance with the principles of Article 7 of the General Agreement on Tariffs and Trade (GATT).
🌐 本文件的社会影响
- Enterprises importing from the aforementioned countries are subject to Circular No. 118/2003/TT-BTC, which helps determine the customs value more accurately.
- Customs authorities have additional specific regulations for managing and controlling imported goods.
❓ 常见问题
Imported goods from which countries are subject to Circular No. 118/2003/TT-BTC?
This circular informs that imported goods from India, South Africa, Pakistan, and Turkey fall within the application scope of Circular No. 118/2003/TT-BTC.
When does this notification take effect?
This notification takes effect as of April 6, 2004.
全文
LETTER
OF THE MINISTRY OF FINANCE NUMBER 4293 TC/CST ON APRIL 23, 2004
REGARDING THE APPLICATION SCOPE OF CIRCULAR NO. 118/2003/TT-BTC
Dear: - Ministries, ministerial-level agencies, and government agencies
- People's Committees of provinces and centrally governed cities
Pursuant to Decree No. 60/2002/NĐ-CP dated June 6, 2002 of the Government on determining customs value for imported goods according to the principle of Article 7 of the General Agreement on Tariffs and Trade (GATT):
In accordance with Clause 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 Trade in Letter No. 1644/TM-XNK dated April 6, 2004 regarding the list of countries applying CVA;
The Ministry of Finance hereby informs that imported goods originating from the following countries: India, South Africa, Pakistan and Turkey are subject to 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 declaration forms for imported goods submitted to customs authorities starting from April 6, 2004. For imported goods by enterprises and joint ventures subject to the Law on Foreign Investment in Vietnam and goods originating from ASEAN countries and the United States, they shall be implemented according to Letter No. 192/TCHQ-KTTT dated January 13, 2004 of the General Department of Customs.
This notification shall take effect and be applicable to all Import Declaration forms submitted to Customs authorities starting from April 6, 2004. Specifically, for imported goods of enterprises and joint ventures subject to the Foreign Investment Law in Vietnam and goods imported from ASEAN countries and the United States, they shall comply with Circular No. 192/TCHQ-KTTT dated January 13, 2004 issued by the General Department of Customs.
关系图
点击文件即可打开。红色边框＝改变效力的关系。