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THE
MINISTRY OF FINANCE
GENERAL DEPARTMENT OF CUSTOMS
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.: 2334/TCHQ-TXNK
on amending, supplementing List and price
rates of risk management goods
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Hanoi, May 23, 2011
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To:
Departments of Customs of provinces, cities
To improve the
efficiency of the management of price to calculate tax and prevent the
commercial fraud through price and supplement data, information sources to
support the inspection, consultation and determination of valuation at the
Departments of Customs of provinces, cities.
Pursuant to
Article 6 of the Decree No.40/2007/ND-CP dated 16/3/2007 of the Government on
setting up, management and use of price database;
Pursuant to
Article 23 of the Circular No.205/2010/TT-BTC dated 15/12/2010 of the Ministry
of Finance stipulating subjects, principles, powers, criteria to establish risk
management List of imported goods of level of
General Department and information source to establish price rate for
examination;
Pursuant to the
Decision No.1102/QD-BTC dated 21/5/2008 of the Minister of Finance on the
setting up, management and use of the price database.
General
Department of Customs issues together with this Official Dispatch “List of
adding some groups of goods and modifying and supplementing price rates in the
risk List of imported goods issued by General
Department level together with the Official Dispatch No.348/TCHQ-TXNK dated
21/01/2011 of General Department of Customs ” including:
1. Adding 07
groups of goods and price rate attached to the risk List of imported goods issued by General Department level together
with the Official Dispatch No.348/TCHQ-TXNK dated 21/01/2011. Specifically:
01- Frozen meat,
poultry (group 0201; 0202; 0203; 0207).
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03- Edible fresh
fruits (group 0803; 0804; 0805; 0806; 0807; 0808; 0809; 0810).
04- Tiles (group
6907; 6908).
05- Sanitary
facilities:
- Bathtub,
shower cabin (group 3922).
- Toilets (group
6910).
- Shower (group
8481).
- Sinks, lavabo
(group 6910).
- Toilet for men
(group 6910).
06- Domestic
electric appliances:
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- Dishwasher
(group 8422).
- Cooker hoods
(group 8414).
- Vacuum cleaner
(group 8508).
- Ion (group
8516).
07- Electric
bicycle (group 8711).
2. Modifying and
supplementing price rates of group of cars of all types; two-wheels motorbike
to be of the risk List of imported goods issued
by General Department level together with the Official Dispatch
No.348/TCHQ-TXNK dated 21/01/2011.
3. The
development and use of price rates issued together with this official dispatch
is implemented in accordance with the Circular No.205/2010/TT-BTC on 15/12/2010,
the Decision No.1102/QD-BTC dated 21/5/2008 of the Ministry of Finance and
guidance in the Official Dispatch No.348/TCHQ-TXNK on 21/01/2011 of the General
Department of Customs.
4. The proposal
to supplement, modify the price rates for imported goods to be of the risk List of imported goods implemented by General Department
level according to the guidance in point 2 of the Official Dispatch
No.348/TCHQ-TXNK 21/01/2011 of the General Department of Customs. In which
goods names must have information describing in detail as prescribed in the
Appendix of Decision No.1102/QD-BTC dated 21/05/2008 of the Minister of
Finance.
5. Assigning the
Departments of Customs of provinces, cities review the risk List of imported goods of General Department level which
are being applied to reject types of goods which are stipulated to supplement
in the risk List of imported goods of General
Department level provided in this Official Dispatch.
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The General
Department of Customs notifies for the Departments of Customs of provinces,
cities to deploy the implementation./.
FOR
DIRECTOR GENERAL
DEPUTY DIRECTOR GENERAL
Hoang Viet Cuong