Ministry of Industry - the charge for reducing sulfur emissions must be adjusted and added to the customs value of imported goods

The charge for reducing sulfur emissions must be adjusted and added to the customs value of imported goods

In order to unify the implementation, the General Department of Customs requires the Customs Departments of the provinces and cities to guide enterprises to declare the customs value of imported goods in case of paying sulfur reduction surcharge (referred to as is LSS).
According to the General Department of Customs, recently, many provincial and municipal Customs Departments have reported concerns about customs valuation related to LSS.
Article 5 of Circular 39/2015 / TT-BTC is amended and supplemented in Clause 4, Article 1 of Circular 60/2019 / TT-BTC and Clause 1, Point g Clause 2 Article 13 of Circular 39/2015 / TT- BTC of the Ministry of Finance, the transport costs and costs related to the transport of goods must be adjusted to the customs value of imported goods if not included in the actual payment of imported goods.

Accordingly, in comparison with the above provisions, the General Department of Customs said that the LSS surcharge is the amount of money paid for the transportation of vehicles through the area where the emission control measure is applied during the process. transporting imported goods to importing countries. Due to the scope of the costs associated with transporting goods to the first import border gate on the LSS surcharge is an adjustment plus the customs value.
To unify the implementation, the General Department of Customs requires the Customs Departments of provinces and cities to guide enterprises when determining and declaring customs value for imported goods, if enterprises have to pay LSS surcharges and this amount is not including in the total amount of money that an enterprise makes payment to a goods seller, it must be adjusted and added to the customs value of imported goods.
In case the declarant has to pay VAT for the LSS surcharge, the VAT amount does not have to be included in the customs value, the General Department of Customs emphasized.
Also according to the General Department of Customs, the distribution of this surcharge is based on the principle that the value of the surcharge is fully allocated to imported goods according to one of the allocation methods specified in Article 16 of Circular 39/2015 / TT. -BTC of March 25, 2015 of the Ministry of Finance providing for customs value of import and export goods.
According to: Haiquanonline

Bài viết khác

INTERNATIONAL TRANSPORT MARKET AND THE CONTAINERS SHORTAGE 28/12/2020 14:14 The Covid-19 crisis has strongly impacted the World’s international transport market. After the international ocean freight grows dramatically in 2020 (start from May), the international transport market has seen shortage on containers (free). The containers shortage (free containers), which is an important tool for international transport, especially ocean freight has greatly impacted the international market, push the containers’ price higher while at the same time create perfect reason for the shipping lines to grow their ocean freight prices. In this article, the shortage of containers, its impact on the international transport market alongside with shipping lines decision to increase price, the reasons and impacts of it on enterprises will be explained in the most compact way. Chi tiết

The Ministry of Finance proposed two options for managing export of medical masks 24/04/2020 08:21

The policy for exporting medical masks, "not to miss an opportunity" when the demand for medical masks and epidemic prevention equipment in a number of countries and regions is being implemented by the Ministry of Health. chemistry. Contributing to the draft Ministry of Health's Government report, the Ministry of Finance proposed two options to both supply domestic reserve masks and still take advantage of opportunities.

Chi tiết

Setting up a monitoring mechanism to promote the National Single Window to implement synchronously 23/05/2019 13:50 Monitoring mechanism implemented synchronously and regularly is a motivation for ministries and branches to speed up administrative reform activities. In order to implement one of the tasks assigned by the Government regarding this issue, on May 20, Deputy General Director of Customs General Department Hoang Viet Cuong chaired the meeting with representatives of the Chamber of Commerce and Industry. Vietnam (VCCI), USAID Project to agree on the plan and how to implement it.

Chi tiết

Outsourcing logistics services: Increasing competitiveness for businesses 04/09/2018 11:47 Any business leader will recognize the importance of logistics. However, for a business, or production, it is more costly to carry out the logistics chain itself than to hire logistics companies to do these tasks. Outsourcing logistics is currently a trend, not only in the world, but in Vietnam, many businesses are also interested.
Logistics helps businesses design products or services that are of superior value to the target audience, strongly support the process of developing products or services of the business smoothly through proper implementation of product strategy. export. Since then, businesses will be able to control flow and store goods and services comprehensively developed through logistics management. Regardless of the business or industry, logistics can help reduce costs and time, this is the only network for businesses to handle production, delivery, warehousing and distribution of products. Chi tiết