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Cases in which to consult import and export goods
16/11/2022

The General Department of Customs has just issued Document No. 3844/TCHQ-TXNK dated 11/4/2014 guiding Circular No. 29/2014/TT-BTC on inspection, consultation and determination of the dutiable value of exported goods, import.

 

Accordingly, imported and exported goods are subject to consultation if they simultaneously satisfy the following conditions:

- Imported/exported goods on the List of export/import goods with risk in value; There is doubt about the declared price (except for imported goods whose declared price is 15% higher than the price in the price database) as prescribed in Circular 29/2014/TT-BTC;
- The customs declarant has not yet agreed with the taxable price determined by the customs authority;
- Import and export enterprises are rated at rank 6 (very high risk enterprise) or rank 7 (enterprise having export and import activities for less than 365 days) according to the provisions of Article 18 of Circular No. 175/ 2013/TT-BTC.

 

In case the shipment is subject to consultation, but the goods are exported or imported individually or in small quantities, not of commercial nature, and the declared price is not more than 10% lower than the price at the agency. price database, the Director of the Customs Department of the province or city shall base on the actual export and import shipments and information and data on goods to decide to consult or not to consult according to regulations.

 

Thu Thuy
Source: http://www.customs.gov.vn/