That is the problem of Formosa Ha Tinh Steel Corporation sent to the Customs authority for clarification and guidance.
Article 20 of Circular 38/2015/TT-BTC is amended and supplemented in Clause 9, Article 1 of Circular 39/2018/TT-BTC regulating cases of additional declaration and procedures for additional declaration of customs dossiers for import and export goods. The regulation clearly states that additional declaration of customs dossiers for import and export goods is the declaration of amendments and supplements to customs declaration information and submission of documents related to the declaration of amendments and supplements to customs declaration information. Accordingly, additional declaration cases include: additional declaration during customs clearance, additional declaration after the goods have been cleared.
In addition, Clause 1, Article 17 of Circular 39/2015/TT-BTC regulates the declaration of customs value for import and export goods that do not have an official price at the time of customs declaration registration.
Accordingly, for imported and exported goods that do not have an official price at the time of customs declaration registration, the customs value is the provisional price declared by the customs declarant based on relevant documents and papers available at the time of value determination. When there is an official price, the customs value is determined according to the valuation method prescribed in Clause 2, Article 4 and Clause 2, Article 5 of this Circular.
Procedures for determination according to provisional price, official price. In case the time of official price exceeds 90 days from the date of declaration registration, the customs declarant shall declare and submit the goods sale contract, commercial invoice (1 copy) proving the time of official price, and shall be legally responsible for the accuracy of the time of official price; The Director of the Customs Department of provinces and cities (now the Director of the Regional Customs Sub-Department) shall base on the records, documents, and actual import-export shipments to inspect, review, decide, and be responsible for the decision to accept the time of official price.
The conditions for accepting the time of official price are accepted if all the following conditions are met: The contract for the sale of goods has an agreement on the time of official price in accordance with the import-export industry according to international practice; the time of actual price is consistent with the time of official price as agreed in the contract; the official price is consistent with the actual price paid or to be paid for the import-export goods according to the payment documents.
In case the conditions for accepting the time of official price are not met, and at the same time the tax calculated according to the official price is higher than the tax paid according to the provisional price, the customs declarant must pay late payment for the difference in tax.
The Customs Department recommends that Formosa Ha Tinh Steel Corporation study current regulations or contact the Customs Branch of Region XI where the customs declaration is registered for guidance and implementation in accordance with regulations.
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