Circular No. 6047/TC/CST regarding the application of Circular No. 118/2003/TT-BTC.

This document of the Ministry of Finance stipulates the addition of objects subject to Circular No. 118/2003/TT-BTC for imported goods originating from China, Japan, and South Korea. This affects the method of determining customs value for imported goods from these three countries.

Số hiệu6047/TC/CST
Loại văn bảnOfficial Dispatch
Cơ quan ban hànhMinistry of Finance
Người kýTrương Chí Trung
Cập nhật16/06/2026
NgànhLabour, War Invalids and Social Affairs
Lĩnh vựcUncategorized
Ngày ban hành04/06/2004
Ngày áp dụng—
Ngày hết hiệu lực—
Tình trạngIn effect
✦ Tóm lược thông minh

This document of the Ministry of Finance stipulates the addition of objects subject to Circular No. 118/2003/TT-BTC for imported goods originating from China, Japan, and South Korea. This affects the method of determining customs value for imported goods from these three countries.

Đối tượng áp dụng

Ministries, ministerial-level agencies, government-affiliated agencies; People's Committees of provinces and centrally governed cities

Các điểm cốt lõi

  • Imported goods originating from China, Japan, and South Korea → shall be subject to Circular No. 118/2003/TT-BTC on customs value determination based on the principles of the GATT Agreement.
  • This notification takes effect for all import declaration forms submitted to Customs authorities as of May 19, 2004
  • Ministries, ministerial-level agencies, government-affiliated agencies; People's Committees of provinces and centrally governed cities → must comply with this notification
  • Circular No. 118/2003/TT-BTC shall be applied to imported goods from the aforementioned countries as of May 19, 2004
  • The determination of customs value for imported goods based on the principles of the GATT Agreement is carried out in accordance with Decree No. 60/2002/NĐ-CP.

🌐 Tác động xã hội từ văn bản này

  • Imported goods from China, Japan, and South Korea → shall be subject to regulations on customs value determination based on the principles of the GATT Agreement
  • Customs authorities have additional grounds for determining customs value for imported goods from these countries
  • Import enterprises importing goods from China, Japan, and South Korea → shall be subject to regulations on customs value determination based on the principles of the GATT Agreement

❓ Câu hỏi thường gặp

Which countries' imported goods are subject to Circular No. 118/2003/TT-BTC?

Imported goods originating from China, Japan, and South Korea

When does this notification take effect?

May 19, 2004

Toàn văn

LETTER

OF THE MINISTRY OF FINANCE NUMBER 6047 TC/CST ON JUNE 4, 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

 

Pursuant to Decree No. 60/2002/NĐ-CP dated June 6, 2002 of the Government on determining customs value for imported goods in accordance with the principles of 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 Trade in Letter No. 2621/TM-XNK dated May 19, 2004 regarding the list of countries applying GATT customs value for imported goods by Vietnam;

The Ministry of Finance hereby notifies to supplement the application objects of Circular No. 118/2003/TT-BTC dated December 8, 2003 of the Ministry of Finance as being imported goods originating from China, Japan, and South Korea.

This notification shall take effect and apply to all customs declarations for imported goods submitted to Customs authorities from May 19, 2004.

 

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