The value of exhibits shall be determined based on the prices on the contracts

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Customs officers of Lao Bao (Quang Tri) check imports and exports. Photo: Quang Hung.

The Quang Tri Customs Department stated that the valuation of exhibits of administrative violations according to the price of import declarations specified in Point a, Clause 2, Article 60 of the Law on Handling of Administrative Violations. According to current regulations, there is no guidelines on the principle on the methods of imposing the import declarations on the basis of the price data of the Customs office as a basis for determining the value of exhibits. It is within a time limit of how many days from the date of registration of the declaration to the date of the violation, or the date of the decision on the handling.

"If determining the import price data for a certain period of time, the determination of the value of the exhibits will be applied to the lowest or highest declared price? How to apply the declaration of identical goods and similar goods?. On the other hand, in the case where smuggled goods are illegally transported, they will not be intact in terms of products or packaging, so the declaration of import goods is not reasonable.

The Quang Tri Customs Department said that the valuation of exhibits of administrative violations based on market prices of localities at the time of administrative violations have not been uniformly guided. Therefore, the Quang Tri Customs Department was confused about how to determine the value of exhibits of administrative violations. According to market prices, which documents did they need? and who can participate in price survey?.

In order to implement unified, the Quang Tri Customs Department proposed that the General Department of Vietnam Customs shall issue a document guiding in detail the principles and ways of determining the value of exhibits of violations in the import declaration. Also, there is a need for specific guidance on the market price for ordinary and prohibited goods and conditional import goods, which clearly states the vouchers and documents necessary to ensure the legitimate calculation of the price survey records; add a form to decide on the setting up of a valuation council for exhibits of administrative violations, and the principles for determining the council's price,.

Regarding problems in the process of determining the value of exhibits of administrative violations of the Customs Department of Quang Tri, the General Department of Vietnam Customs said that the principles and ways of determining the value of exhibits of violation must comply with the provisions of Article 5 of Circular 155/2016 / TT-BTC. Accordingly, for exhibits not subject to confiscation, the value of exhibits and means of violations shall be Customs value based on current regulations on Customs valuation at the time of making violation records.

Customs valuation is implemented in accordance with the guidance in Circular 39/2015 / TT-BTC, for confiscated goods and exhibits, depending on the type of goods and exhibits, the valuation shall be made in accordance with provisions of Paragraph 2, Article 60 of the Law on Handling of Administrative Violations.

Accordingly, the valuation of exhibits of administrative violations shall be based on one of the criteria in order of priority. In the case where the goods are in accordance with the contract or the commercial invoice or Customs declaration, the value of exhibits shall be determined according to the price stated in the contract or commercial invoice or import declaration.

Also, the Law on Handling of Administrative Violations and the Decree guiding the implementation of this Circular do not provide specific provisions on market price survey dossiers for ordinary goods, prohibited goods, and conditional import goods. Accordingly, depending on the type of exhibits involved, the Customs officers shall determine the price survey dossiers and the participants in the price survey and keep those documents in the handling dossiers according to the provisions of Clause 4, Article 60 ò the Law on Handling of Administrative Violations.

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The General Department of Customs emphasized that when setting up a valuation council, the person who has the right to handle the case will issue a decision to set up a valuation council. The valuation of exhibits shall be decided by the council depending on the type of exhibits of violation specified in Clause 2, Article 6 of Circular No. 173/2013 / TT-BTC guiding the implementation of a number of contents related to the management and handling of exhibits and means of administrative violations which are temporarily seized or confiscated according to administrative procedures.