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
The Philippines participates in the transmission of electronic form D data on an ASEAN single door 11/03/2020 10:01 The General Department of Customs has just sent a notice to the provincial/municipal Customs Departments to conduct the electronic C / O form D inspection through the ASEAN Single Window. Chi tiết
Proposing priority to develop deep sea port system 22/08/2019 14:05 The Vietnam Association of Financial Investors (VAFI) said that it is necessary to prioritize the construction of a deep-water seaport system in the Central and Mekong River Delta, which has operators with strong financial potential. ability to exploit vessels with a capacity of over 100,000 DWT, capable of organizing container lines connecting directly with major economic regions in the world. Chi tiết
The General Department of Customs strengthens the management of temporary import for re-export activities 04/07/2019 16:10

The General Department of Customs has issued documents to direct the provincial and municipal customs departments to strengthen the management of goods temporarily imported for re-export, ensuring that temporary import for re-export goods are inspected and closely monitored from when temporarily imported until the time of re-exporting according to regulations.

 
Chi tiết
Submission of electronic documents is not required to submit a paper copy 04/07/2019 15:58 The General Department of Customs has issued a document directing the provincial Customs Department to thoroughly understand each civil servant in accordance with the regulations, does not require enterprises to submit paper documents of customs documents while the enterprise submit electronic documents via customs electronic data processing system. Chi tiết
Phòng 01, Tầng trệt, Tòa Nhà Flora, Số 59 Đường 19, Khu Phố 2, Phường An Khánh, TP. Thủ Đức, TP.HCM
 
 0988 6666 87        
 info@logisticsh-a.com                        Hotline: 
 
      
(028) 22335566
 
Hotline
Quý khách có nhu cầu vui lòng liên hệ
0988 6666 87