Tightly inspect and control of importing aluminium profile item from China

Lang Son Customs officers inspects aluminium and iron imports from China. Photo: H.Nụ

According to General Department of Customs, in recent time, the unit received information that some business that imported aluminium profile, have signs of violation in the incorrect declaration of the item name and HS code in order to enjoy low tax rate under preferential import tariff.

General Department of Customs requested provincial Customs Department to strengthen the work of information collection, risk analysis, key identification in order to identify subjects with signs of risks or signs of violation in their declarations with HS code 7604.21.90 imported from China for tax evasion and trade fraud.

At the same time, to strictly comply with the provisions of Clause 2, Article 26 of Circular No. 38/2015 / TT-BTC about handling in cases where declarants do a late submission for C/O vouchers. Accordingly, the case that declarants have not submitted C/O at the time of doing customs declaration, declarants shall declare at the most favoured nation or ordinary. When submitting additional C / O within the prescribed time limit, the declarants shall make additional declarations at the corresponding preferential tariff rate and shall be refunded the difference tax amount that has been paid.

Furthermore, according to the General Department of Customs, for the imported goods from China which declared aluminum profile under HS code 7604.21.90 with C / O from E, has to take sampling for analysis at the Customs Inspection Department in order to have basic identification of the true nature, composition, physical and chemical nature of the import shipment.

The General Department of Customs also request the units should organise post-clearance inspections for cases of import goods under HS code 7604.21.90, shall be refunded tax amount of additional submission for C / O from E in order to enjoy preferential tariff rate.