Tax payment deadline for import and export goods

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Customs operation at Bac Ninh Customs Department.

Accordingly, Article 7 of Circular 06/2021/TT-BTC guides the tax payment deadline for import and export goods that are specified at Point b, Clause 4, Article 55 of the Law on Tax Administration.

Specifically, from March 8, for goods that must be analyzed and verified to accurately determine the payable tax amount, the tax payer must temporarily pay tax according to the declared code before goods are released. The tax payment deadline shall comply with provisions in Article 9 of the Law on Export Tax and Import Tax.

The tax payment deadline for the case that the analysis and assessment results are different from the taxpayer's declaration, leading to the increase in the the payable tax amount, is five working days from the date of the taxpayer receiving the request for additional declaration from the customs office.

If the analysis and assessment results are different from the taxpayer's declaration, leading to the decrease in the the payable tax amount, the Customs must request the tax payer to submit additional declarations and handle overpaid tax amounts as specified in Article 10 of Circular 06/2021/TT-BTC.

When the official price in available, the taxpayer must submit an additional declaration and pay the additional tax amount within five working days from the date of the official price is available. If the official price leads to the reduction of the payable tax amount, the customs shall handle the overpaid tax amount in accordance with Article 10 of Circular 06/2021/TT-BTC.Regarding the deadline for tax payment for the case where the official price is not available at the time of registration of the customs declaration, the taxpayer must temporarily pay tax under the declared price prior to customs clearance or release. The tax payment deadline shall comply with Article 9 of the Law on Import Tax and Export Tax.

The official price shall comply with Article 17 of Circular 39/2015 / TT-BTC dated March 25, 2015 of the Ministry of Finance regulating the customs value of imported and exported goods.

If the actual payment and additions into customs value of goods are not determined at the time of registration of the customs declaration, the taxpayer must temporarily pay tax according to the declared price before customs clearance or goods release. The tax payment deadline shall comply with Article 9 of the Law on Import and Export Tax. If the actual payments and additions into customs value are determined, the tax payment deadline is five working days from the time the importer determines these amounts.

The actual payment and additions into customs value shall comply with the provisions of Circular 39/2015/TT-BTC and Circular 60/2019/TT-BTC dated August 30, 2019 of the Ministry of Finance amendmenting and supplementing a number of articles of Circular 39/2015/TT-BTC regulating the customs value of imported and exported goods.

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