Quyết định 251/QĐ-BTC năm 2011 đính chính Thông tư 205/2010/TT-BTC hướng dẫn Nghị định 40/2007/NĐ-CP quy định về xác định trị giá hải quan đối với hàng hoá xuất, nhập khẩu do Bộ trưởng Bộ Tài chính ban hành

DECISION

CORRECTING THE MINISTRY OF FINANCE'S CIRCULAR NO. 205/2010/TT-BTC OF DECEMBER 15, 2010, GUIDING THE GOVERNMENT'S DECREE NO. 40/2007/ND-CP OF MARCH 16, 2007, ON CUSTOMS VALUATION OF IMPORTS AND EXPORTS

THE MINISTER OF FINANCE

Pursuant lo June 3, 2008 Law No. 17/2008/ 01112 on Promulgation of Legal Documents:Pursuant to June 29, 2001 Customs Law No. 29/2001/OH 10 and June 14. 2005 Law No. 42/ 2005/QH11, Amending and Supplementing a Number of Articles of Customs Law;Pursuant to the Government's Decree No. 104/2004/NDCP of March 23. 2004. on CONGBAG (Official Gazelle) of the Socialist Republic of Vietnam:Pursuant to the Government's Decree No. 11S/2008/ND-CP of November 27. 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance:Pursuant to the Prime .Minister's Decision No. 149/2005/QD-TTg ofJune20, 2005, on pilot implementation of e-customs procedures:Pursuant to the Prime Minister's Decision No. 103/2009/OD-TTg of August 12, 2009, amending and supplementing a number of articles of the Prime Minister's Decision No. 149/2005/QD-TLg of June 20, 2005. on pilot implementation of e-customs procedures;At the proposal of the General Director of Customs,

DECIDES:

Article 1. To correct Clause 1. Article 32 of the Ministry of Finance's Circular No. 205/ 2010/TT-BTC of December 15. 2010, guiding the Government's Decree No. 40/2007/ND-CP of March 16. 2007, on customs valuation of imports and exports, as follows:

Clause 1, Article 32 was written as:

'This Circular takes effect 45 clays from the date of its signing, and supersedes the Ministry of Finance's Circular No. 40/2008/TT-BTC of May 21. 2008, Article 21 of Circular No. 222/ 2009/TT-BTC of November 25. 2009. and other previous guiding documents of the Ministry of Finance contrary to this Circular.''

Now is corrected into:

"This Circular takes effect 45 days from the date of its signing, and supersedes the Ministry of Finance's Circular No. 40/2008/TT-BTC of May 21. 2008. Article 21 of Circular No. 222/ 2009/TT-BTC of November 25, 2009, and other previous guiding documents of the Ministry of Finance contrary to this Circular.

Particularly for e-customs procedures, forms and. levels of inspection of values for tax calculation, application of security amounts, consultation, consideration of discount deduction, and organization of implementation shall be decided by directors of district-level customs departments at which e-customs procedures are cleared. This provision is implemented through December 31. 2011. under Article 1 of Decision No. 103/ 2009/QD-TTg"

Article 2. This Decision takes effect on the date of its signing and applies from January 30, 2011. which is the effective date of the Ministry of Finance's Circular No. 205/2010/TT-BTC of December 15.2010.-

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