Regarding the declaration of customs value of export goods, the General Department of Customs said that when carrying out customs procedures for export goods with export tax, customs declarants must self-declare and determine customs value for tax calculation. Export, in which the customs value is declared, the tax calculation on the export declaration must be the selling price of the goods to the export border gate, in accordance with the selling price stated in the contract of purchase and sale of goods or commercial invoices and certificates. words related to export goods. If in the selling price of goods to the export border gate there is an international shipping fee, the international insurance premium will be deducted those two expenses from the selling price to the export gate to determine the customs value.
Accordingly, the guidance on customs valuation in customs clearance for export goods, the General Department of Customs said, when checking to clear customs procedures, if the customs declaration is checked by the system Check (Yellow or Red) and instructions for customs valuation inspection, customs officers must conduct detailed inspection of documents and related documents produced by customs declarants. The selling price to the export border gate must be consistent with the sales contract signed with the foreign partner; commercial invoices issued by exporters to foreign partners as a basis for making payments between sellers and buyers; other documents and documents relating to the calculation and payment of costs constituting the selling price of goods to the export border gate. Test results are handled as follows:
In case of detecting the selling price to the export border gate, the costs constituting the selling price to the export border gate are inconsistent with the documents and documents presented in the customs dossier, then the customs value declared and certified shall be removed. customs valuation, tax assessment, penalties as prescribed.
In case the selling price reaches the border gate, it shall be uniform with the dossier, voucher and documents but the declared price is low and unreasonable, in cases where there are doubtful signs prescribed at Point b.4, Clause 3, Article 25. Circular No. 38/2015 / TT-BTC is amended and supplemented in Clause 14, Article 1 of Circular No. 39/2018 / TT-BTC of the Ministry of Finance, to identify suspicious signs, to consult to dismiss Customs valuation declaration, customs valuation determination, tax assessment, violation penalty.
If the selling price reaches the border gate, it is agreed with the purchase and sale contract, commercial invoice and relevant documents, references and no doubt about the low and unreasonable price, then accept the value. customs declared by enterprises.
In case the customs declaration is inspected by the system of streaming (Yellow or Red), not only the customs value inspection is conducted, but the customs officer also finds the customs price declared by the enterprise on the low customs declaration. unreasonable in cases where there are doubtful signs prescribed at Point b.4, Clause 2, Article 25 of Circular No. 38/2015 / TT-BTC, amended and supplemented in Clause 14, Article 1 of Circular No. 39/2018 / TT-BTC, propose the branch leaders to approve customs valuation. The inspection is carried out as described above.
In case the customs declaration is cleared immediately (Green channel), the customs officer detects that the price declared by the enterprise is low and unreasonable with the question of suspicion as prescribed at Point b.4, Clause 2, Article 25 Circular No. 38/2015 / 1T-BTC is amended and supplemented in Clause 14, Article 1 of Circular No. 39/2018 / TT-BTC, establishing professional transfer notes, stating question marks, to conduct the following inspection customs clearance at the office of the customs office for that customs declaration.
In the case of a purchase contract, the seller and the buyer agree to separate the export tax of the goods from the selling price of the exported goods, the declared customs value is the selling price stated in the contract, in accordance with the invoice. trade and related documents and documents, the customs office must identify signs of doubting the declared value, organize post-clearance inspection at the head office of the enterprise to clarify the doubt about the declared value. Notify immediately after goods are cleared.
Post-customs clearance inspection of export value
The General Department of Customs provides detailed guidance on specific cases of conducting post-customs clearance inspection.
Post-clearance inspection at the customs office's office for export customs declarations in question about the declared value but not yet examined in detail the customs dossier while carrying out customs procedures: Based on the seal Currently, the declared value is questioned, requesting customs declarants to present and supplement documents and documents in order to clarify questions about declared values, consistency and suitability between declared values ​​and dossiers. , relevant documents and documents. If the customs declarant does not supplement the documents, documents or cannot explain the questions, or through the inspection to detect inconsistency between the declared value with the records, documents and related documents. The officials shall abolish, determine the customs value, set tax amounts and sanction them according to regulations.
Post-customs clearance inspection at the head office: On the basis of the customs valuation already declared, the customs office must check the entire system of accounting books, cost accounting and accounting cost of exported goods from production (or purchasing) of goods until the goods are taken to the export border gate (including domestic tax payment costs, costs of transporting goods from the warehouse of the enterprise) to export border gates, expenses related to the storage, loading and unloading, warehousing, gathering, heaping of goods, transporting goods onto transport means ...), the accounting of sales and profits of enterprises to determine the correct selling price of goods to export border gates (in case the price of export goods is higher than the export price of goods, the loss of sale must be accounted on the system. Auditing in accordance with the current accounting regime.
If it detects that the selling price of goods to the export border gate appears on the accounting books, the relevant voucher is not consistent with the declared customs value, then re-determining the customs value, tax assessment and payment late payment and sanctioning violations of acts of tax evasion or tax fraud. In the post-clearance inspection process, it is necessary to coordinate with state management agencies (such as inland tax agencies, inspection agencies at all levels, police offices, banks ...) and organizations , individuals related to enterprises are inspected after customs clearance to verify the constituent elements of the selling price of goods to the export border gate. In case of detecting signs of law violations, tax frauds and tax evasion, dossiers must be compiled and transferred to investigating agencies for further handling.