Retrench the inspection of solid surface
Imported solid surface. |
According to the General Department of Vietnam Customs, based on the provisions of Circular 65/2017/TT-BTC of the Ministry of Finance promulgating the list of Vietnam’s exported and imported goods, the items named as solid surface products such as: tiling solid surface; solid surface Lavabo washbasin; and tabletop solid surface, are appropriate to classify in the heading 68.10 "articles of cement, of concrete or of artificial stone, whether reinforced or not", with the preferential import tax rate of 35%.
Accordingly, for the work of inspection and determination of customs valuation, the General Department of Vietnam Customs requested the units to apply the reference price. At the same time to set the criteria of classifying channel for inspection of customs dossiers and physical inspection of goods for customs declarations of imported goods that have declared HS code 6802.xxxx with type of "import for business operation - A11" indicates risk of classification. It will be implemented till September 30, 2019.
For newly-registered declarations, the General Department of Vietnam Customs requested the provincial customs departments to inspect customs dossiers and conduct physical inspections for imported goods in order to classify the correct HS codes, determine correctly import tax rate and conduct inspections in accordance with risk instructions on customs value as required by the system. Also, checking classification in accordance with the regulations of the General Department of Vietnam Customs.
For the customs declarations that have been cleared before the present time, in case the customs declaration has not been conducted post clearance audit yet, it should be conducted post clearance audit at the head office of the customs authorities for the declaration of importing natural stone or solid surface as declared according to the code 6802.xxxx and 6810.xxxx in order to classify correctly the HS codes, determine the correct import tax rates, determine the correct customs valuation and collect fully the amount of tax to the state budget.
In case the customs declaration has been conducted post clearance audit but the violation has not been detected yet, customs authority should conduct the on-site specialized inspection.
For the case of detecting acts of deliberately declaring wrong HS codes or customs valuation, customs authority will handle violations as complied with the Article 108 of the Law on Tax Administration No. 78/2006/QH11.
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