Exported and imported goods do not have official prices at the time of registering the 2024 customs declaration
Exported and imported goods do not have official prices at the time of customs declaration registration. customs value is the provisional price declared by the customs declarant on the basis of relevant and available vouchers and documents at the time of value determination. When there is an official price, the customs value is determined according to the value determination method specified in Clause 2, Article 4 and Clause 2, Article 5 of Circular 39/2015/TT-BTC (amended and supplemented at Clause 3, Clause 4, Article 1 of Circular 60/2019/TT-BTC). The determination procedure is as follows:
a) Provisional price:
a.1) Customs declarant: Declare the provisional price in the corresponding criteria on the export and import customs declaration when registering the declaration, and declare the time of official price in the criterion "recording section". uncle".
a.2) Customs authority: Check the provisional price and the time of official price according to the provisions of Article 25 of the Circular regulating customs procedures; customs inspection and supervision; export tax, import tax and tax administration for exported and imported goods (amended and supplemented in Clause 14, Article 1 of Circular No. 39/2018/TT-BTC); Monitor and urge customs declarants to declare official prices at the right time when official prices are available.
b) Official price:
b.1) Customs declarant: Declare the official price on the amended and supplemented declaration after customs clearance and pay the difference tax (if any) within 05 working days from the time of official price.
b.2) Customs authority: Check the declaration of the customs declarant, the time of official price, conditions for accepting the time of official price according to the provisions of Point c of this Clause and handle as follows:
b.2.1) Determine customs value, assess taxes, collect the full amount of tax and late payment interest (if any), issue decisions to sanction administrative violations in cases where customs declarants do not declare, improper declaration of official prices; issue a decision to sanction administrative violations in cases where customs declarants do not declare on time as prescribed in Point b.1 of this Clause;
b.2.2) Money handling tax Difference according to regulations on handling overpaid tax in the Law on Tax Administration and guiding documents in case the tax amount calculated at the official price is lower than the tax amount paid at the provisional price;
c) In case the time of official price exceeds 90 days from the date of declaration registration, the customs declarant shall declare and submit the goods purchase contract and commercial invoice (01 photocopy) to prove the time. have official prices, be responsible before the law for the accuracy of the time of official prices; Assign the Directors of Customs Departments of provinces and cities, based on records, documents, and actual export and import shipments to inspect, review, decide and take responsibility for the decision to accept the time of validity. official.
d) Conditions for accepting the time of official price: The time of official price is accepted if the following conditions are met:
d.1) The goods purchase and sale contract has an agreement on when the official price will be available in accordance with the export and import industry according to international practice;
d.2) The time of actual price is consistent with the time of official price according to the agreement stated in the contract;
d.3) The official price is consistent with the actual price paid or to be paid for the exported or imported goods according to payment documents.
In case the conditions for acceptance of the official price are not met, and the tax amount calculated according to the official price is higher than the tax amount paid according to the provisional price, the customs declarant must pay late payment interest on the tax amount. difference.
