Correct the collection of carriage charge in the customs valuation
Customs professional activities at Thai Nguyen Customs Branch – Bac Ninh Customs Department. Photo: T.Trang |
Under the guidance of the General Department of Customs, the carriage charge and the costs associated with the carriage of goods paid for activities arising after the imported goods arrived at the first entry border (for example: DO fee, container cleaning fee) or do not meet the conditions as specified in Clause 1, Article 13 of Circular No. 39/2015/TT-BTC, it will not be added to the customs valuation. However, some provincial Customs Departments still add up to the customs valuation.
Accordingly, the General Department of Vietnam Customs said that the above implementation is incorrect as stipulated in the regulations, and at the same time requested the provincial customs departments to guide enterprises to comply with the guidance in the Official Letter 3581/TCHQ-TXNK dated 21/6/2018.
In particular, the General Department of Vietnam Customs emphasized that the carriage charge and the costs associated with the goods transportation only pay for activities arising after the imported goods arrived at the first entry border, or do not meet the conditions as specified in Clause 1, Article 13 of Circular No. 39/2015/TT-BTC, it will not be added to the customs valuation.
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