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THE MINISTRY OF
FINANCE
THE GENERAL DEPARTMENT OF CUSTOMS
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SOCIALIST
REPUBLIC OF VIET NAM
Independence
- Freedom – Happiness
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No. 3286/TCHQ-TXNK
On promulgating the risk management list of imports
at level of General Department and examination price levels
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Hanoi, June
14, 2013
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Respectfully to:
Customs Departments of provinces and cities
In order to increase efficiency of managing taxable
price of imports, exports gradually limit and prevent commercial fraudulent via
price; concurrently use uniformly the price data information with high
reliability in price examination, consultation, and identification; to handle
cases of declaring value of imports nonconforming with the payable actual
price.
Pursuant to Article 6 of the Government’s Decree
No.40/2007/ND-CP dated March 16, 2007, stipulating on formulation, management
and use of price database;
Pursuant to Article 21, Article 23 section II
chapter III of the Circular No.205/2010/TT-BTC dated December 15, 2010, of the
Ministry of Finance, stipulating on objects, competence, criteria for making
the List of risk management of exported goods and imported goods.
Pursuant to Decision No. 1102/QD-BTC dated May 21,
2008, of the Minister of Finance, on formulation, management and use of price
database.
On the basis of analysis and summing up from
information sources as prescribed in Clause 5 Article 23 of the Circular No.
205/2010/TT-BTC such as: The price levels as declared by enterprises
which have been accepted by customs agencies to do as taxable value; the
taxable price level which are defined by customs agencies when reject the
declared price level; price information which are collected by customs agencies
such as: The sale prices in the market; prices which are provided by domestic
producers or associations, prices which are investigated, verified by competent
agencies …
The General Department of Customs promulgates the
risk management list of imports at level of General Department and the
examination price levels enclosed with this list to serve as the database for
units to compare, examine the value declared by enterprises, to identify
doubtful signs, classify, assess the reliability and consult; on that basis, to
conduct determination of taxable value for imported goods in accordance with
regulation.
1. Method of examination and principles of using
the price data information sources:
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To compare the declared price level or the declared
price level after having deducted the price reduction amounts (for case of
import with price reduction element) of the imported consignments with the
price level of identical or similar commodity stated in this List; If the
declared price level or the declared price level after having deducted the
price reduction amounts is lower, the doubtful sign will be defined on System
GTT01 (a red mark), concurrently to consult as prescribed in Article 26 of the
Circular No. 205/2010/TT-BTC dated December 15, 2010, of the Ministry of
Finance, and documents guiding on price consultation and
identification.
In case where fail to find the imported goods which
are identical or similar in accordance with regulation for examination and
comparison with the declared value, the concept of identical or similar
imported goods will be applied more flexibly and expanded in accordance with
point b.4.6, sub item 1.3.2.2 Clause 1 Article 24 section II Chapter III of the
Circular No. 205/2010/TT-BTC dated December 15, 2010, of the Ministry of
Finance.
1.2. Principles of using the data information
sources when determining price:
The data information source used for determining
value after reject the declared price level must comply with provisions in
Clause b section 3 part II of the Decision No.1102/QD-BTC dated May 21, 2008,
of the Minister of Finance. The data information used for determining price
must be the data information which have been examined and identified the
reliability. Particularly, it includes data information about the declared
price level of enterprises which have been accepted the taxable value by
customs agencies or are re-determined by customs agencies after reject the
declared value and the price levels must be defined in accordance with principles
and procedures of method to define the taxable price prescribed in the Decree
No. 40/2007/ND-CP, and not be lower than the price level of the identical or
similar commodities stated in the risk management list of imports at level of
General Department.
If the price levels declared by enterprises or the
taxable price levels determined by customs agencies are lower than the price
levels of identical or similar imported commodities stated in the risk
management list of imports at level of General Department, they will be used
for reference in the course of examination, consultation; not used for
determining the taxable prices.
The examination price levels in the risk management
list of imports at level of General Department are not used for determining or
forcing application of the taxable price.
2. To assign the Directors of Customs Departments
of provinces and cities in:
- Organizing the collection, analysis and summing
up of information source in order to propose for additional formulation of
price levels for commodities under the risk management list of imports at level
of General Department but not yet been provided the specific price levels when
arise goods imported actually and report to the General Department of Customs
according to the form “Report on formulation of price the database for
commodities under risk management” promulgated together with the Decision No.
1102/QD-BTC dated May 21, 2008, of the Minister of Finance.
- Proposing amendment of goods name, price levels
stated in the risk management list of imports at level of General Department
when arise changes increased or decreased 10% according to the form
"Report on proposals for adjustment of price levels in the list to manage
price risks" promulgated together with the Decision No. 1102/QD-BTC dated
May 21, 2008, of the Minister of Finance.
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- Basing on provision in Article 23 of the Circular
No. 205/2010/TT-BTC and Decision No. 1102/QD-BTC dated May 21, 2008 for:
+ Examining, reviewing, collecting the price data
information of the commodity group of “fabrics of all kinds” to add into the
risk management list of imports at level of Department and formulating the
enclosed price levels for examination because it has been removed from the list
to manage risks at level of General Department.
+ Reviewing the risk management list of imports at
level of Department to remove the commodity group of "electric cook"
code 8516; commodity of “mutton" code 0204; commodity of “fish fillets and
other fish meat” code 0304; commodity of “handbags” code 4202; commodity of
“belts” code 4203; commodities of “garments, suits" code 6103, 6203, 6104,
6204, 6105, 6205, 6106, 6206, 6109’ commodities of “footwear” code 6403, 6404,
6405; commodity of “alloy steel” code 7228; commodity of “lorry” code 8706
because they have been added in the risk management list of imports at level of
General Department at this official dispatch.
- Regularly examining, reviewing the risk
management list of exports at level of Department, list to manage risks of
imports at level of Department and the enclosed examination price levels in
order to timely adjust the lists, examination price levels in conformity with
provisions in Article 21, Article 23 of the Circular No. 205/2010/TT-BTC dated
December 15, 2010, of the Ministry of Finance.
4. This official dispatch and the risk management
list of imports at level of General Department enclosed with the examination
price levels promulgated together with official dispatch will be applied to
customs declarations registered from June 20, 2013, and replace the official
dispatches No. 348/TCHQ-TXNK dated January 21, 2011; No. 2334/TCHQ-TXNK dated
May 23, 2011; No. 5486/TCHQ-TXNK, dated October 10, 2012 and the risk
management list of imports at level of General Department enclosed with the
examination price levels issued together with these official dispatches.
The General Department of Customs notifies Customs
Departments of provinces and cities for information and implementation.
FOR THE GENERAL
DIRECTOR OF GENERAL DEPARTMENT OF CUSTOMS
DEPUTY GENERAL DIRECTOR
Hoang Viet Cuong
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(The enclosed Annex is not translated herein)