Do not add local charges to Customs value if the enterprise has not made payment to the seller
Decree No. 59/2018 / ND-CP supplements regulations on customs value | |
Changing the management of customs value in 2018 | |
Guiding allocation of fees for copyright to imported goods value |
Customs operations at Thai Nguyen Customs Branch under Bac Ninh Customs Department. Photo: T. Trang |
This is guided by the General Department of Customs to unify the collection of local charges included in Customs value. The General Department of Customs has sent a written request to provincial and municipal Customs units for guidance to the enterprise in determination and declaration of Customs value for imported goods.
Accordingly, when determining and declaring customs value for imported goods, if the enterprise must pay charges such as DO, CIC, container cleaning charge etc., (referred to as local charges) and these charges are not included in the payment to the seller, the enterprise shall not need to add them into Customs value.
If these charges are included in the actual payment to the seller but the enterprise has legal documents proving the accuracy of the paid charges, these charges shall be excluded out of Customs value.
If the charges are included in the actual payment to the seller but the enterprise has not got legal documents proving the accuracy of paid charges, these charges shall not be excluded out of Customs value.
CIC shall not be added to Customs value after goods are imported VCN- The Container Imbalance Charge (CIC) of importers arises after the goods are imported and is not ... |
The above guidance of the General Department of Customs is related to the addition of charges of carriers and shipping line to Customs value of imported goods according to provisions in Article 13 of Circular 39/2015/TT-BTC.
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