Procedures for checking the discount for imported goods under the authority of the Customs Departments of provinces, inter-provinces and centrally run cities

2.2. Send documents by post.

1.2. Step 2: The customs declarant submits an application for consideration of the discount after completing the import and payment for all goods under the sales contract to the Customs Department of the province or city where the customs declarant registered the declaration. In case the discount fully meets the prescribed conditions with the value of the discount being less than 5% total value of the shipment and the declared value is not lower than the reference price of identical goods in the List of goods. Imported goods are at risk of value.

1.3. Step 3: Within 05 working days from the date of receiving complete documents, the customs authority where the customs declarant submits the application for consideration and adjustment to deduct the discount will check the documents, vouchers and documents. relevant, accompanied by a written request from the customs declarant; Check and compare declared value and actual quantity; commercial grade; payment form and time with the seller's price reduction announcement and issuance of a written response to the customs declarant.

– Document requesting deduction of discount after completing import and payment for all goods under the contract: 01 original copy;

– Goods purchase and sale contract: 01 photocopy;

– List of actual monitoring of goods imports according to form No. 01/GG/2015 Appendix II Circular No. 39/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance for the case of goods in The same contract is imported in many different trips (many declarations): 01 original copy;

– Seller's price reduction announcement: 01 copy;

– Payment documents for all goods included in the sales contract: 01 photocopy.