Saturday 09 June, 2018

Accordingly, there are sufficient grounds to reject the declared customs value of exported or imported goods if any of the following cases applies:

• The customs declarant is requested to provide additional clarification about the goods description or unit of measurement but fails to do so or provides incomplete information;
• The declarant fails to declare, or incorrectly or incompletely declares, criteria related to customs value on the goods declaration or customs-value declaration (if any);
• There are inconsistencies among documents in the customs dossier submitted by the customs declarant to the customs authority;
• The conditions for applying the methods of determining taxable value prescribed in Circular 39/2015/TT-BTC are not satisfied;
• The sequence or substance of the methods for determining taxable value prescribed in Circular 39/2015/TT-BTC is applied incorrectly.

Circular 39/2018/TT-BTC takes effect from June 5, 2018.

Thông tư 39/2018/TT-BTC sửa đổi, bổ sung và bãi bỏ một số điều tại Thông tư 38/2015/TT-BTC quy định về thủ tục hải quan; kiểm tra giám sát hải quan; thuế xuất khẩu, thuế nhập khẩu và quản lý thuế đối với hàng hóa xuất khẩu, nhập khẩu.