Circular No. 5312 TC/CST on the application of Circular No. 118/2003/TT-BTC

Circular No. 5312 TC/CST dated May 19, 2004, issued by the Ministry of Finance, supplements the list of countries applying Circular No. 118/2003/TT-BTC regarding the determination of customs value for imported goods under the GATT principle. This list applies to all import declarations from May 6, 2004.

문서 번호5312 TC/CST
문서 유형Official Dispatch
발행 기관Ministry of Finance
서명자Trương Chí Trung
업데이트17. 06. 2026
분야Uncategorized
발행일19. 05. 2004
발효일
효력 만료일
상태In effect
✦ 스마트 요약

Circular No. 5312 TC/CST dated May 19, 2004, issued by the Ministry of Finance, supplements the list of countries applying Circular No. 118/2003/TT-BTC regarding the determination of customs value for imported goods under the GATT principle. This list applies to all import declarations from May 6, 2004.

적용 범위

Customs authorities and enterprises importing goods from countries listed in the attached list.

핵심 사항

  • Enterprises importing goods from countries listed in the Circular No. 118/2003/TT-BTC apply the provisions of Point 2, Section I.
  • This Circular stipulates the method for determining the customs value for imported goods according to the principles of the GATT Agreement.
  • The list of countries applying this Circular includes 31 countries and territories.
  • This Circular takes effect from May 6, 2004 (Final point).
  • Information about the list of countries is attached to the Circular.

🌐 이 문서의 사회적 영향

  • Enterprises importing goods from countries listed in the Circular will apply new regulations for determining the customs value, ensuring compliance with the GATT Agreement.
  • Customs authorities have additional legal basis to implement customs management in accordance with international regulations.
  • Some enterprises may encounter difficulties in adjusting import procedures to comply with the new regulations.

❓ 자주 묻는 질문

Which countries are included in the list of countries applying Circular No. 118/2003/TT-BTC?

Circular No. 5312 TC/CST dated May 19, 2004, attaches a list including 31 countries and territories.

To which countries does this Circular apply?

Enterprises importing goods from countries listed in Circular No. 5312 TC/CST dated May 19, 2004.

When does this Circular take effect?

This Circular takes effect from May 6, 2004.

전문

MINISTRY OF FINANCE

Number: 5312-TC/CST

Regarding: objects subject to Circular No. 118/2003/TT-BTC

SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

Hanoi, May 19, 2004

          signing and implementing Agreements"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."ng ||= The input seems incomplete or incorrect. Please provide the full text for accurate translation. ||=đổinternational:    Ministry of Science and Technology: The Minister and Deputy Ministers, agencies and units under the Ministry;June 2024;Ministry, co parallel B|||, Co Tax authority|||c Ch"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."hereinafter referred to as the DecreeDeputy ministers of ministerial-level agencies,

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Pursuant to Decree No. 60/2002/NĐ-CP dated June 6, 2002 of the Government on the determination of 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 at Circular No. 2281/TM-XNK dated May 6, 2004 regarding the list of countries applying the GATT tax value for imported goods from Vietnam;

The Ministry of Finance hereby supplements the objects subject to Circular No. 118/2003/TT-BTC dated December 8, 2003 of the Ministry of Finance as being imported goods originating from the countries listed in the attached document of this circular.

This notification shall take effect and be applied to all import declaration forms submitted to customs authorities starting from May 6, 2004.

Place of Receipt

- As above

- National Assembly Office

- Office of the President

- Party Central Office 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

- Customs Departments of provinces and centrally governed cities

- To be filed with VP (2), CST (2) 

CERTIFIED BY THE MINISTER OF FINANCE

DEPUTY MINISTER

(Signed)

Truong Chi Trung

 

LIST OF COUNTRIES, TERRITORIAL WATERS, AND NATIONAL ALLIANCES SUBJECT TO CIRCULAR NO. 118/2003/TT-BTC DATED DECEMBER 8, 2003

(Attached to Circular No. 5312 TC/CST dated May 19, 2004)

1.New Zealand                           17.Spain

2.Taiwan                                18.Portugal

3.Hong Kong                            19.Sweden

4.Mongolia                               20.United Kingdom

5.Norway                                    21.Italy

6.Ukraine                                  22.Poland

7.Austria                                         23.Czech Republic

8.Belgium                                           24.Estonia

9.Denmark                              25.Lithuania

10.Finland                             26.Latvia

11.France                                    27.Hungary

12.Greece                                 28.Slovakia

13.Netherlands                                 29.Slovenia

14.Ireland                                 30.Malta

15.Luxembourg                   31.Cyprus

16.Germany

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