Circular No. 5326 TC/CST on the application of Circular No. 118/2003/TT-BTC

This document announces that imported goods from Australia will be subject to Circular No. 118/2003/TT-BTC of the Ministry of Finance, which stipulates the determination of customs value for imported goods. This document takes effect from May 1, 2004.

Document No.5326 TC/CST
Document typeOfficial Dispatch
Issuing authorityMinistry of Finance
Signed byTrương Chí Trung
Updated17/06/2026
FieldUncategorized
Issued date19/05/2004
Effective date
Expiry date
StatusIn effect
✦ Smart summary

This document announces that imported goods from Australia will be subject to Circular No. 118/2003/TT-BTC of the Ministry of Finance, which stipulates the determination of customs value for imported goods. This document takes effect from May 1, 2004.

Scope of application

Importers of goods from Australia into Vietnam

Key points

  • Imported goods with origin from Australia fall under the scope of application of Circular No. 118/2003/TT-BTC of the Ministry of Finance (Point 2, Section I)
  • This notification shall take effect and apply to all import declarations submitted to customs authorities starting from May 1, 2004
  • Importers of goods from Australia into Vietnam are specifically guided on the determination of customs value according to Circular No. 118/2003/TT-BTC
  • Customs authorities have additional legal basis for inspection, supervision, and management of imported goods from Australia

🌐 Social impact of this document

  • Importers of goods from Australia into Vietnam are specifically guided on the determination of customs value according to Circular No. 118/2003/TT-BTC
  • Customs authorities have additional legal basis for inspection, supervision, and management of imported goods from Australia

❓ Frequently asked questions

Are imported goods from Australia subject to Circular No. 118/2003/TT-BTC?

Yes, according to Circular No. 5326 TC/CST of the Ministry of Finance.

When does this notification become effective?

May 1, 2004.

Full text

MINISTRY OF FINANCE

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Number: 5326 TC/CST

Regarding: subjects to which Circular No. 118/2003/TT-BTC applies

SOCIALIST REPUBLIC OF VIETNAM

DegreeANDt Tp - Titself do - Hperiodhereinafter referred to as the Decree.of

------------------------ 

Hanoi, on February 19, 2004  05  month 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."nh gđổinternational: - CJune 2024;c Bng, co ural B|||, Co ural t|||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,

                  - UBND cJune 2024;N ||| declaration of customs import procedures.无效nh, thtohereinafter referred to as the DecreeNo. tritselfc thu|||c Trung ương

Pursuant to Decree No. 60/2002/NĐ-CP dated June 6, 2002 of the Government on the determination of customs value for imported goods under the principle of the Agreement implementing Article 7 of the General Agreement on Tariffs and Trade (GATT); the opinion of the Prime Minister at Official Letter No. 1772/VPCP-KTTH dated April 13, 2004 of the Office of the Government;

Pursuant to the Trade Cooperation Economic Agreement between Australia and the Socialist Republic of Vietnam;

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 proposal of the Ministry of Trade at Official Letter No. 1888/BTM-CM dated April 26, 2004;

The Ministry of Finance hereby notifies that imported goods originating from Australia 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 be applied to all import declaration forms submitted to Customs authorities starting from May 1, 2004. 

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

- 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

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