Công văn 1395/TCHQ-TXNK năm 2018 về chi phí vận tải do Tổng cục Hải quan ban hành

To: Departments of Customs of cities and provinces,

Through overseeing its implementation, the General Department of Customs realizes that there exists a discrepancy in perception of whether transportation costs and others related thereto are added to customs value assessed at the first importation checkpoint between the business community and customs authorities. For the purpose of ensuring consistency in implementation of this customs activity, the General Department of Customs, by this document, requests Departments of Customs of cities and provinces to:

1. Guide importing enterprises to make a declaration of transportation costs and others related thereto to the first importation checkpoint only if these costs are suitable for being placed as one of Increasing Adjustments specified in Point g Clause 2 Article 13 of the Circular No. 39/2015/TT-BTC dated March 25, 2015 and satisfy requirements referred to in Clause 1 Article 13 of the Circular No. 39/2015/TT-BTC.

The first importing checkpoint for sea and air transportation modes is the port of unloading or disembarkation specified on the bill of lading as per Clause 2 Article 20 of the Decree No. 08/2015/ND-CP dated January 21, 2015.

Example:

As regards CIC/EIS (Container imbalance charge), if such cost satisfies all requirements (i.e. it is related to transportation of goods to the first importing checkpoint; it is paid by purchasers and has not yet been included in the actual payment which has already been or will be made; there are objective and quantifiable data) as per Clause 1 Article 13 of the Circular No. 39/2015/TT-BTC, it needs to be added to value of imported goods.   If it fails to satisfy one of three requirements above, it is not allowed to be added to value of imported goods.

2. If these costs are accepted as increasing adjustments, customs authorities are obliged to guide importing enterprises that are required to declare customs value classification code No.7  to make the following declaration:

At the data field 1.49 Appendix II attached to the Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance (Code and title of Adjustment): entering "N" in the 1st cell, entering “DP” in the 2nd cell, entering currency unit code in the 3rd cell, entering sum of adjustments in the 4th cell and then entering total taxable price manually into the system.  At the data field 1.50 Appendix II attached to the Circular No. 38/2015/TT-BTC (Details of customs value declaration): entering the summary of monetary amounts of specific adjustments, For example, CIC (vnd 1,270,000), etc.

3. Inspect these costs at during and post-clearance stages in order to ensure customs valuation conforms to provisions laid down in the Decree No. 08/2015/ND-CP, the Circular No. 39/2015/TT-BTC and the Circular No. 38/2015/TT-BTC.

For your information and compliance./.

---------------

This document is handled by Dữ Liệu Pháp Luật . Document reference purposes only. Any comments, please send to email: [email protected]