The method of calculating tax calculation values ​​of import and export goods through e-commerce

The Prime Minister has just signed the Decision 431 / QD-TTg approving the Project on management of e-commerce activities for export and import goods, one of the important issues related to the solution to how to calculate the dutiable value.
Accordingly, in order to facilitate the development of e-commerce activities and to comply with the regulations on customs value in guiding documents, principles and methods of customs valuation of exported goods, Import via e-commerce transactions is specified.
For exported goods, the principle of customs valuation of exported goods is: Customs value is the selling price of goods up to the export border gate excluding international insurance premiums (I), international freight (F).
Method of determination is as follows: The selling price of goods at the checkpoint of export is the value stated on the electronic invoice or other equivalent documents, excluding international insurance costs and charges. international transport.
For imported goods, the principle of customs valuation of imported goods is as follows: Customs value is the actual price payable up to the first import border gate, including international transport charges and international insurance premiums (if any).
The method of determination is as follows: The actual price payable up to the first import border gate is the value stated on the electronic invoice or other equivalent documents and documents, including international transportation charges and charges. international insurance (if any).
Also according to the Scheme on management of e-commerce activities for exported and imported goods, the subjects of application of the scheme include: State management agencies related to exported and imported goods e-commerce translation; Organizations and individuals that export and import goods traded via e-commerce; Organizations providing e-commerce trading floor services, owners of sales e-commerce websites; Enterprises transporting export and import goods may transact via e-commerce; bonded warehouse enterprises; Customs clearance agents; Other organizations and individuals have rights and obligations related to the export and import of goods traded via e-commerce.
Scope of regulation is e-commerce transactions for exported and imported goods performed on e-commerce trading floors, sales e-commerce websites with information about pre-ordered orders. to the Customs electronic data processing system for imported and exported goods traded via e-commerce.
According to: Haiquanonline
Bài viết khác
Single-window airway mechanism: Complete information about a termite 20/03/2020 16:01 The isolation in providing information related to flights, passengers, air cargo to state management agencies will be gone but instead, all information will be put on a clue when implementing the Single Window of the Airway through the National Single Window System, simultaneously connecting to the Automatic Monitoring Management System. Chi tiết
Da Nang Customs: Resolving procedures as prescribed, no additional documents required 11/03/2020 10:10 Da Nang Customs continues to implement reforms and modernizations to promote trade facilitation, control compliance, ensure budget revenue, and shorten the time for customs clearance of goods. Chi tiết
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
Used IT products banned from import 24/10/2018 14:15 The Ministry of Information and Communications has just issued Circular No. 11/2018 / TT-BTTTT dated October 15, 2018, detailing the list of used information technology (IT) products banned from import. HS code. The Circular takes effect from November 30, 2018. 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