Khanh Hoa Customs: answer questions from enterprises

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Deputy Director Phan Thanh Son answered questions from enterprises. Photo: Huynh Van Thong.

Notes for avoiding the double taxation

More than 60 enterprises engaged in the direct dialogue, Khanh Hoa Customs Department has answered many questions related to additional declaration of goods; containerized goods, declaration of norms and amounts to be added to the customs value, etc.

Answering a question from Hyundai Vinashin Shipyard Co. Ltd., on whether the CIC fee and D/O fee include VAT or not upon the Customs declaration? Leaders of Khanh Hoa Customs Department said that according to regulations, the amounts must be added to the customs value of imported goods upon customs declaration do not include VAT. In this regard, the General Department of Customs has issued Official Letter 3585 / TCHQ-TXNK dated 21st June, 2018 on shipping fees and fees related to transportation to send to associations and enterprises. Accordingly, the General Department of Customs instructs that "Enterprises should contact their local tax agencies for specific guidance, ensuring uniformity and avoiding double taxation at importation stage and domestication stage".

On the proposal of Hyundai Vinashin Shipbuilding Co. Ltd., on attaching documents once for declaration including: invoices, bill of lading, shipping fee to reduce time for enterprises, Khanh Hoa Customs Department said that currently, enterprise’s declaration software and customs receipt systems are designed to attach each type of document. During waiting for the upgrade, the company is required to attach documents according to current regulations.

Khanh Hoa Salt Joint Stock Company questioned that whether the packaged goods at the container yard in Ho Chi Minh City is allowed to make additional declaration of container number and seal number according to the Form No. 31 in Appendix V of Circular 38 as before or not? Regarding this question, the head of the Technical Division of Khanh Hoa Customs Department said that pursuant to Point a.5, Clause 2, Article 20 of Circular No. 39/2018 / TT-BTC, the declaration is in accordance with Form No. 31 / BKCT / GSQL in Appendix II of Circular 39/2018 / TT-BTC (amending Appendix V of Circular 38/2015 / TT-BTC). Additional declaration shall be made at the Customs branch where the declaration is registered within 5 working days from the date the goods are delivered through the customs supervision area.

Answering the question by Khanh Viet Corporation on whether the declaration of norms of export goods need to declare raw materials purchased in the home country or not? A representative of Khanh Hoa Customs Department said that according to Point b, Clause 2, Article 60 of Circular No. 38/2015 / TT-BTC, which is amended in Circular No. 39/2018 / TT-BTC, the Corporation is required to declare the materials purchased in the home country in Form No. 16 / DMTT-GSQL in Appendix V enclosed with the Circular. Where raw materials are purchased domestically with export tax, the corporation shall pay export tax for these raw materials.

Answering the questions related to scraps

Regarding scrap import policy, Cafico Vietnam Joint Stock Company questioned that in the past, the company must declare the scraps which are sold domestically to local tax authorities. According to Circular No. 39/2018 / TT-BTC stipulating imported scraps for export production and processing must declare with Customs before selling them in the domestic market. If the company both produces products for domestic consumption and processes and produces products for export, the nature of scraps in the two regimes shall be similar, so when the company makes a Customs declaration, it cannot separate the scrap source, at the same time, this raises the administrative procedures compared to the past.

Sharing with the company, Leaders of Khanh Hoa Customs Department said that pursuant to Article 64, Article 71 of Circular 38/2015 / TT-BTC, which are amended and supplemented in Circular 39/2018 / TT-BTC, the Company is required to make customs declarations in line with regulations. The company is responsible for managing raw materials as well as wastes and scraps. The declaration shall comply with regulations by the Ministry of Finance, which does not increase the administrative procedures compared to the past

Also, concerns related to the scrap imports, Hyundai Vinashin Shipbuilding Co. Ltd., said that recently, all scrap import declarations of the company have been classified into Red Channel, so when is the company handled?

Answering the question from the company, Deputy Director Phan Thanh Sơn said, Khánh Hòa Customs Department has reported to the General Department of Customs about the Red Channel classification of the company. The units under the General Department of Customs are studying to report to the General Department of Customs to consider and adjust the channel classification for the company. Khánh Hòa Customs will continue to monitor and report to the General Department of Customs to consider and remove the problem for the company as soon as possible.

At the conference, Mr. Son also informed that the Customs advisory teams are available at Khanh Hoa Customs Department’s headquarter and Customs Branches to assist and remove problems for enterprises. Therefore, enterprises should promptly report problems to the teams for timely consideration and guidance.

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Mr. Son also noted that enterprises should participate fully in Customs-related training sessions to capture the information and implement accurately. Recently, when new documents related to customs have been issued, Khanh Hoa Customs Department has always promptly listed them and instructed and trained the enterprises. However, through the monitoring of training sessions, some enterprises failed to fully participate, leaders of some enterprises were less interested in the training and mainly sent their employees, which will significantly affect the implementation of Customs clearance procedures of goods due to lack of knowledge of policies.