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MINISTRY OF FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.: 11802/BTC-TCHQ
Subject: Handling
problems on customs declaration of batches of goods with more than 50 lines
of declaration
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Hanoi,
August 22, 2014
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To: Department of Customs of provinces and cities
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1. Upon carrying out the declaration on VNACCS/VCIS system for batches
of goods with more than 50 lines of declaration, the customs declarers are
permitted to accumulatively declare the lines of the same HS code on the
condition that:
- The lines to be declared accumulatively with the same HS code must
have identical origin and tax rate;
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Upon
accumulative declaration of HS code on VNACCS/VCIS system, the declaration of
criteria “ invoice value” of the lines of accumulative HS code is the total
value of invoice of accumulated goods items; the criteria “ taxable value” of
the lines of accumulative HS code is the total taxable value of accumulated
goods items; the criteria “ quantity” of the lines of accumulative declaration
of HS code is the total quantity of accumulated goods items; the unit price
will not be declared at the criteria “unit price of invoice” For types of goods
imported for production, production for export, the customs declarers must
carry out declaration on value sheet under the form specified in Decision No. 30/2008/QD-BTC
dated May 21, 2008 of the Ministry of Finance (except subjects that do not have
to carry out declaration on value sheet specified in
Circular No. 182/2012/TT-BTC
dated October 25, 2012 of the Ministry of Finance).
Where the imported goods with adjustments and the customs declarer must
carry out such declaration for the system to automatically allocate the adjustments
and calculate the taxable value, the lines of accumulative declaration of HS
code must be allocated for the same adjustments.
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In order to simplify
the procedures for declaration and tax payment, the enterprises are permitted
to choose one order payment (for bank transfer) or declaration of payment slip
(for cash payment) to make payment for one or many customs declaration under
the form attached to this official dispatch. The credit institution or State
treasury will collect money directly or appropriate money from taxpayer account
and look up information in database of customs portal and update the remaining
information in the payment slip to State budget, collect and transmit money for
each declaration made by taxpayer.
Departments of Customs of provinces and cities are required to instruct
enterprises in these procedures. Any difficulty arising during the
implementation should be promptly reported to the Ministry of Finance (General
Department of Customs) for guidance./.
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FOR THE MINISTER
DEPUTY MINISTER
Do Hoang Anh Tuan
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PAYMENT ORDER
(For bank transfer)
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Payer:…………………
Tax code: ……………….
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Tax code:………………
Requests the
bank (State treasury):……………………………..
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For
remittance to State Treasury: …………………………
Account No.
at treasury: …………
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No.
Number of Declaration or
Decision
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Amount
Export tax
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VAT
Special excise tax
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Environmental protection tax
Other
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1
100023456789
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10,000,000
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1,100,000
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3
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4
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…
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TOTAL
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10,000,000
1,000,000
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1,100,000
Other amount: late payment, fine, fees and customs fees,
fine of administrative violation, proceeds from the sale of confiscated goods….
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PAYER
Date …. month … year…
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BANK A
Date …. month … year…
Accountant
Chief accountant
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PAYMENT SLIP
(For bank transfer)
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Payer:…………………
Tax code: ……………….
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Tax code:………………
Requests the
bank (State treasury):………………..
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For
remittance to State Treasury: ……………………
Account No.
at treasury: …………
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No.
Number of Declaration or
Decision
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Amount
Export tax
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VAT
Special excise tax
...
...
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Environmental protection tax
Other
...
...
...
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1
100023456789
...
...
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10,000,000
...
...
...
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...
...
...
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1,100,000
...
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...
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3
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4
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…
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TOTAL
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10,000,000
1,000,000
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...
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...
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1,100,000
Other amount: late payment, fine, fees and customs fees,
fine of administrative violation, proceeds from the sale of confiscated goods….
...
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PAYER
Date …. month … year…
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BANK A
Date …. month … year…
Accountant
Chief accountant
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