Vietnamese
Specified in the Official Dispatch No. 3701/TCHQ-TXNK dated July 31, 2024, of the General Department of Vietnam Custom
Accordingly, Official Dispatch No. 3701/TCHQ-TXNK on replying the Official Dispatch No. 65/CV/06/2024 dated June 20, 2024 of the Siam City Cement (Vietnam) Limited for requesting guidance on the procedures for import declaration for imports eligible for tax exemption under an investment project repurposed to the liquidation sale to domestic enterprises and declaration of customs value in case the original declaration is lost.
Regarding the customs procedures applicable to repurposed imports eligible for tax exemption:
- Pursuant to Clause 2, Article 18, Law on Customs 2014
- Pursuant to Clause 5, Article 25, Decree No. 08/2015/ND-CP amended and supplemented by Clause 12 Article 1 of the Government's Decree No. 59/2018/ND-CP dated April 20, 2018 that defines the customs declaration
- According to Article 21 of Circular No. 38/2015/TT-BTC amended and supplemented by Clause 10, Article 1 of the Ministry of Finance’s Circular No. 39/2018/TT-BTC defines the declaration of repurposed goods or goods sold domestically instead of being re-exported.
Pursuant to the above-mentioned regulations, imports are exempted from import duty and have been cleared from customs procedures but then there are changes in the purposes for which goods are exempted from duty, new customs declaration forms shall be filled in. The customs procedures shall comply with Article 21 of Circular No. 38/2015/TT-BTC, amended and supplemented by Clause 10, Article 1 of the Ministry of Finance's Circular No. 39/2018/TT-BTC
Accordingly, the customs declaration must clearly specify the number of the initial customs declaration, repurposing or domestic sale method (the item Note (“Phần ghi chú”) of the electronic declaration or the item Other (“Ghi chép khác”) of the physical declaration).
If the imports that are repurposed or sold domestically are exempt from import duties or not subject to import duties, the customs dossier retention period (05 years) has expired by the date of repurposing or domestic sale, the importer is not required to provide the declaration number upon repurposing or domestic sale.
Regarding the declaration of customs value:
In accordance with Point b, Clause 2, Article 17, Circular No. 39/2015/TT-BTC dated March 25, 2015, amended by Clause 9, Article 1 of the Ministry of Finance's Circular No. 60/2019/TT-BTC dated August 30, 2019, the customs value applicable to imported goods that are used in Vietnam for purposes other than those for which they were determined non-taxable goods, goods eligible for tax exemption for sale shall be the declared value determined based on the actual selling price.
If the customs office has grounds to believe that the declared value is unconformable, the customs value shall be determined in accordance with regulations and based on the current goods status. Thus, the customs value shall be declared based on the actual selling price (shown on the Liquidation sale contract).
