{"id":17885,"date":"2023-12-14T09:19:17","date_gmt":"2023-12-14T02:19:17","guid":{"rendered":"https:\/\/whitelotuslogistics.com.vn\/?p=17885"},"modified":"2023-12-14T09:19:17","modified_gmt":"2023-12-14T02:19:17","slug":"phan-bo-cac-khoan-dieu-chinh-2024","status":"publish","type":"post","link":"https:\/\/whitelotuslogistics.com.vn\/en\/phan-bo-cac-khoan-dieu-chinh-2024\/","title":{"rendered":"Allocation of 2024 adjustments"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"color: #000080;\"><strong><span style=\"font-size: 18pt;\">Allocation of 2024 adjustments<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">5.1. Clause case <a href=\"https:\/\/dongnai.customs.gov.vn\/index.jsp?pageId=4288&amp;aid=120132&amp;cid=6993\" target=\"_blank\" rel=\"noopener\">plus adjustment<\/a> or a subtractive adjustment that is eligible to add to or subtract from the customs value of imported goods but the sales contract or documents related to the added or subtracted adjustment do not record the cost. For each type of goods, the customs declarant chooses the allocation method specified in Clause 5.2 below (except for adjustments with separate allocation regulations specified in Article 13 and Article 15 of Circular 39\/2015 \/TT-BTC), to allocate those adjustments to each type of goods on the principle that the value of the adjustment must be fully allocated to the imported goods subject to that adjustment.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">5.2. Allocation method: Customs declarants choose one of the following allocation methods:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">a) Allocation based on quantity;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">b) Allocation by weight;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">c) Distribution by volume;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">d) Allocation according to<a href=\"https:\/\/whitelotuslogistics.com.vn\/en\/xac-dinh-tri-gia-tinh-thue-phi\/\"> invoice value<\/a>.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Allocation of adjustments 2024 5.1. In case the adjustment plus or minus is eligible to be added to or subtracted from the customs value of imported goods but the sales contract or documents, papers related to the adjustment plus \u2026<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/whitelotuslogistics.com.vn\/en\/phan-bo-cac-khoan-dieu-chinh-2024\/\"> <span class=\"screen-reader-text\">Allocation of 2024 adjustments<\/span> Read More \u00bb<\/a><\/p>","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-global-header-display":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":""},"categories":[161,30,1],"tags":[514],"class_list":["post-17885","post","type-post","status-publish","format-standard","hentry","category-bai-viet","category-huong-dan-danh-cho-doanh-nghiep","category-tin-tuc-va-su-kien","tag-dieu-chinh"],"_links":{"self":[{"href":"https:\/\/whitelotuslogistics.com.vn\/en\/wp-json\/wp\/v2\/posts\/17885","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/whitelotuslogistics.com.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/whitelotuslogistics.com.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/whitelotuslogistics.com.vn\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/whitelotuslogistics.com.vn\/en\/wp-json\/wp\/v2\/comments?post=17885"}],"version-history":[{"count":2,"href":"https:\/\/whitelotuslogistics.com.vn\/en\/wp-json\/wp\/v2\/posts\/17885\/revisions"}],"predecessor-version":[{"id":17887,"href":"https:\/\/whitelotuslogistics.com.vn\/en\/wp-json\/wp\/v2\/posts\/17885\/revisions\/17887"}],"wp:attachment":[{"href":"https:\/\/whitelotuslogistics.com.vn\/en\/wp-json\/wp\/v2\/media?parent=17885"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/whitelotuslogistics.com.vn\/en\/wp-json\/wp\/v2\/categories?post=17885"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/whitelotuslogistics.com.vn\/en\/wp-json\/wp\/v2\/tags?post=17885"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}