ICD Là Gì? Khái Niệm, Chức Năng Và Lợi Ích Của ICD


The Ministry of Finance is drafting a Circular regulating information norms and declaration forms when making transit goods through ASEAN Transit System.
Draft revised contents of information indicators guiding the declaration of transit goods on the ASEAN Transit System; regulations on letter of guarantee; sample of documents applied in priority mode for enterprises ...
Specifically, the draft clearly states that when carrying out customs procedures for goods in transit, customs declarants submit a letter of guarantee of the credit institution to the customs office to update into the ASEAN customs transit system. (ACTS system).
The guarantee letter provided by the credit institution must meet the following criteria and requirements: Name of the credit institution, address, telephone, tax code, code of the issuing credit institution guaranteed by the Bank State level; taxpayers' names or personal organizations representing taxpayers, addresses, telephone numbers and business codes; guarantee amount ...
For a separate form of guarantee, the guarantee amount equivalent to the tax amount must be paid for one customs declaration. The ACTS system has the function of supporting customs declarants to automatically calculate the specific guarantee amount for each customs declaration based on the commodity code (HS code) and the highest tax rate of the participating country. Freight transit.
For general guarantee, the guarantee amount is equivalent to the amount of tax payable for customs declarations within a certain period of time. The ACTS system has the function of assisting customs declarants to automatically calculate the general guarantee amount on the basis of reference of transit activities arising within a certain period of time.
Validity period of guarantee: Calculated from the effective date of the letter of guarantee until the end of the transit journey of goods in transit or when tax, late payment, fine (if any) arises in the process Transit transport is fully paid into the state budget.
The guarantee credit institution shall be responsible for the term of the guarantee. The customs office checks the contents of the letter of guarantee to ensure full compliance with the criteria, requires regulation and updates of guarantee information through the ACTS system. Valid guarantee information field, the system automatically grants the guarantee reference number (GRN) to the customs declarant to declare on the transit customs declaration.
After the system grants a reference number for GRN guarantee, if the guarantee information changes, the customs declarer notifies the customs office to update and amend the information on the system. For the private guarantee of updating and modifying the guarantee information, it can only be done before the customs office points to approve the transit declaration. For general guarantee, the update and amendment of guarantee information must not affect the performance of tax and fee obligations (if any) of previous declarations using guarantee.
After 10 days from the date the customs office has a notice of customs duty, but the taxpayer or credit institution fails to fulfill the tax obligation, in addition to paying the full amount of tax, the taxpayer must pay late payment. .
The calculation of the delayed payment amount is 0.03% / day calculated on the delayed tax amount.
According to Hai Quan Online Newspaper
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