Circular No. 163/2009/TT-BTC dated August 13, 2009 of the National Assembly guiding amendments and supplements to a number of provisions of the Finance Minister’s Decision No. 30/2008/QD-BTC of May 21, 2008, promulgating declaration forms of dutiable value of imported goods and providing declaration guidance

THE MINISTRY OF FINANCE

Circular No. 163/2009/TT-BTC of August 13, 2009, guiding amendments and supplements to a number of provisions of the Finance Minister’s Decision No. 30/2008/QD-BTC of May 21, 2008, promulgating declaration forms of dutiable value of imported goods and providing declaration guidance

Pursuant to June 29, 2001 Customs Law No. 29/2001/QH10, and June 14, 2005 Law No. 42/2005/QH11 Amending and Supplementing a Number of Articles of the Customs Law;

Pursuant to June 14, 2005 Law No. 45/2005/QD11 on Import Duty and Export Duty;

Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Government’s Decree No. 40/2007/ND-CP of March 16, 2007, providing for customs valuation of imported goods and exported goods;

The Finance Ministry guides the amendments and supplements to a number of provisions of the Finance Minister’s Decision No. 30/2008/QD-BTC of May 21, 2008, promulgating declaration forms of dutiable value of imported goods and providing declaration guidance, as follows:

Article 1. Goods in the following categories are not subject to value declaration on declaration forms of dutiable value, but are still subject to value declaration on declaration forms of exported goods or imported goods according to regulations. Specifically:

a/ Exported goods;

b/ Imported goods without a purchase and sale contract, the dutiable value of which is determined to be the declared value under Clause 7, Section VIII, Part II of the Finance Ministry’s Circular No. 40/2008/TT-BTC of May 21, 2008;

c/ Imported goods eligible for duty exemption or consideration for duty exemption under June 14, 2005 Law No. 45/2005/QH11 on Import Duty and Export Duty;

d/ Imported goods in the form of imported materials to produce exported goods;

e/ Imported goods not liable to tax;

f/ Imported goods in the form of temporary import for re-export.

In case imported goods mentioned at Points c thru f above have their forms of importation changed or do not fall into the above categories as inspected by customs offices, the customs declarants shall fill in the value declaration forms for use as a basis for the calculation and collection of duties on these imported goods.

g/ Goods not subject to determination of dutiable value of imported goods according to one of the six methods of determining dutiable value prescribed in Part II of the Finance Ministry’s Circular No. 40/2008/TT-BTC of May 21, 2008.

Article 2. Imported goods outside the categories defined in Article 1 of this Circular are subject to declaration of dutiable value on declaration forms according to the Finance Minister’s Decision No. 30/2008/QD-BTC of May 21, 2008.

Article 3. This Circular takes effect 45 days from the date of its signing.-

For the Minister of Finance
Deputy Minister
DO HOANG ANH TUAN