Circular No. 5326/TC/CST stipulates that goods imported from Australia are subject to Circular No. 118/2003/TT-BTC, starting from May 1, 2004.
Scope of application
Customs authorities; organizations and individuals related to the import of goods from Australia
Key points
- Goods imported from Australia fall under the application subjects of Circular No. 118/2003/TT-BTC (Point 2, Section I)
- This notification takes effect and applies to all customs declarations for imported goods submitted to Customs authorities starting from May 1, 2004.
- Organizations and individuals engaged in importing goods from Australia are subject to specific regulations on determining the dutiable value as per Circular No. 118/2003/TT-BTC
- Citizens and businesses benefit when imported goods from Australia comply with new regulations
🌐 Social impact of this document
- Organizations and individuals engaged in importing goods from Australia are subject to specific regulations on determining the dutiable value as per Circular No. 118/2003/TT-BTC
- Citizens and businesses benefit when imported goods from Australia comply with new regulations
❓ Frequently asked questions
When does Circular No. 118/2003/TT-BTC apply to goods imported from Australia?
From May 1, 2004
Who are the application subjects of this circular?
Customs authorities; organizations and individuals related to the import of goods from Australia
Full text
LETTER
OF THE MINISTRY OF FINANCE NUMBER 5326 TC/CST DATED MAY 19, 2004 REGARDING THE APPLICATION OBJECTS OF CIRCULAR NO. 118/2003/TT-BTC
Respected: - Ministries, ministerial-level agencies, and government agencies
- People's Committees of provinces and centrally governed cities Chapter
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); the opinion of the Prime Minister in Letter No. 1772/VPCP-KTTH dated April 13, 2004 of the Office of the Government;
Pursuant to the Trade Cooperation Economic Agreement between Australiaand 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 request of the Ministry of Trade in Letter No. 1888/BTM-CM dated April 26, 2004;
The Ministry of Finance hereby informs that imported goods originating from Australiaare subject to the application of Circular No. 118/2003/TT-BTC dated December 8, 2003 of the Ministry of Finance.
This notification takes effect and applies to all customs declarations for imported goods submitted to Customs authorities starting from May 1, 2004.
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