To ensure convenience when implementing customs procedures, on April 10, 2015, in Hanoi, the General Department of Customs held a seminar to introduce and train the implementation of Circular No. 38/2015/ TT-BTC dated 25/3/2015 on customs procedures; customs inspection and supervision; export tax, import tax and tax administration for imported and exported goods.
Attending the seminar were more than 300 enterprises operating in the fields of import and export, transportation services, logistics, warehouses, yards, ports, etc. C/O issuing agencies and commercial banks exchanged information. electronic communication with customs authorities in Hanoi and Bac Ninh.
On March 25, 2015, the Ministry of Finance issued Circular No. 38/2015/TT-BTC regulating customs procedures; customs inspection and supervision; Export tax, import tax and tax administration for exported and imported goods take effect from April 1, 2015.
The Circular consists of 9 Chapters and 149 Articles, replacing the Circular No. 94/2014/TT-BTC dated 17/7/2014; Circular No. 22/2014/TT-BTC dated 14/2/2014; Circular No. 128/2013/TT-BTC dated September 10, 2013; Circular No. 196/2012/TT-BTC dated November 15, 2012; Circular No. 186/2012/TT-BTC dated November 2, 2012; Circular No. 183/2012/TT-BTC dated October 25, 2012; Circular No. 15/2012/TT-BTC dated February 8, 2012; Circular No. 190/2011/TT-BTC dated December 20, 2011; Circular No. 45/2011/TT-BTC dated 19/5/2011; Circular No. 45/2007/TT-BTC dated May 7, 2007; Circular No. 13/2014/TT-BTC dated January 14, 2014; Circular No. 175/2013/TT-BTC dated November 29, 2013.
The Circular has many new points such as adding a number of regulations on risk management in customs inspection and supervision; checking value, determining origin of goods, collecting and paying customs fees, classifying goods, applying tax rates... The Circular also abolishes a number of regulations in procedures for means of transport for import and export. goods for non-commercial purposes; procedures for notification, adjustment of norms and liquidity for processing contracts, etc.
As planned, the seminar to introduce the new Circular will continue to be held in Ho Chi Minh City. Ho Chi Minh City from April 13-14, 2015. Previously, a similar workshop was held in Hai Phong on April 9, 2015
Tuan Dung
source: General Department of Customs
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