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

Circular No. 5312/TC/CST dated May 19, 2004, of the Ministry of Finance announces the supplementary list of countries applying Circular No. 118/2003/TT-BTC on determining the customs value for imported goods from these countries. The list includes 31 countries and territories.

Document No.5312/TC/CST
Document typeOfficial Dispatch
Issuing authorityMinistry of Finance
Signed byTrương Chí Trung
Updated17/06/2026
SectorLabour, War Invalids and Social Affairs
FieldUncategorized
Issued date19/05/2004
Effective date
Expiry date
StatusIn effect
✦ Smart summary

Circular No. 5312/TC/CST dated May 19, 2004, of the Ministry of Finance announces the supplementary list of countries applying Circular No. 118/2003/TT-BTC on determining the customs value for imported goods from these countries. The list includes 31 countries and territories.

Scope of application

Customs authorities, import-export enterprises

Key points

  • Imported goods from countries listed in the attached list shall apply Circular No. 118/2003/TT-BTC.
  • The list includes 31 countries and territories such as New Zealand, Taiwan, Hong Kong, Mongolia, Norway...
  • This notification takes effect from May 6, 2004.
  • Import enterprises importing goods from countries listed in the list must comply with the regulations on determining the customs value according to Circular No. 118/2003/TT-BTC.
  • This notification applies to all import declarations submitted to the customs authority from May 6, 2004.

🌐 Social impact of this document

  • Enterprises importing goods from countries listed in the list benefit from the regulations on determining the customs value according to Circular No. 118/2003/TT-BTC.
  • Customs authorities have the additional responsibility of monitoring compliance with the regulations on determining the customs value for imported goods from countries listed in the list.

❓ Frequently asked questions

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

Including New Zealand, Taiwan, Hong Kong, Mongolia, Norway... and 27 other countries.

When does this notification take effect?

May 6, 2004.

What regulations must enterprises importing goods from countries listed in the list comply with?

Must comply with the regulations on determining the customs value according to Circular No. 118/2003/TT-BTC.

From which date does this notification apply to import declarations?

From May 6, 2004.

Full text

MINISTRY OF FINANCE
********

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
********

Number: 5312/TC/CST
Regarding the application subjects of Circular No. 118/2003/TT-BTC

Hanoi, May 19, 200

DOCUMENT

OF THE MINISTRY OF FINANCE NUMBER 5312 TC/CST ON MAY 19, 2004
REGARDING THE APPLICATION SUBJECTS OF CIRCULAR NO. 118/2003/TT-BTC

Dear: - Ministries, ministerial-level agencies, 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 the determination of customs 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 opinions of the Ministry of Trade in Circular No. 2281/TM-XNK dated May 6, 2004 regarding the list of countries applying customs value according to GATT for imported goods from Vietnam;

The Ministry of Finance hereby informs the supplementation of the application subjects of Circular No. 118/2003/TT-BTC dated December 8, 2003 of the Ministry of Finance, which includes imported goods originating from the countries listed in this circular.

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

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

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

1. New Zealand

2. Taiwan

3. Hong Kong

4. Mongolia

5. Norway

6. Ukraine

7. Austria

8. Belgium

9. Denmark

10. Finland

11. France

12. Greece

13. Netherlands

14. Ireland

15. Lithuania

16. Germany

17. Spain

18. Portugal

19. Sweden

20. United Kingdom

21. Italy

22. Poland

23. Czech Republic

24. Estonia

25. Latvia

26. Liechtenstein

27. Hungary

28. Slovakia

29. Slovenia

30. Malta

31. Cyprus

 

Truong Chi Trung

(Signed)

The original file of this document is being updated. Please read the full text and check back later.