→ 
 › 

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
30/04 AND 01/05 HOLIDAY NOTICE 20/04/2020 13:59 The Liberation & International workers’ days notice, Logistics H-A Company will be closed from Thursday April 30th, 2020 to Sunday 03/05/2020  and resume the work on Monday 4th, 2020. Chi tiết
​How to carry out public service of customs through National Public Service Portal? 24/03/2020 09:37 General Department of Customs is one of the leading units in connecting online public services (DVCTT) to the National Public Service Portal. What is the next plan of the Customs office ... Customs Newspaper interviewed Mr. Le Duc Thanh, Deputy Director of Department of Information Technology and Customs Statistics (General Department of Customs) on related contents. Chi tiết
LOGISTICS H-A - COME WITH SCHOLARSHIP WINGS TO DREAMS - CANUM 2019 31/08/2019 10:04 Recently on August 16, 2019, Logistics H-A was very pleased and honored to accompany the operation of CANUM's "wings to dreams" scholarship fund in 2019. Chi tiết
Directive 21 / CT-TTg 24/07/2018 08:22

Directive 21 / CT-TTg on promoting the implementation of solutions to reduce logistics costs, effectively connect the transport infrastructure system.

Chi tiết
Phòng 01, Tầng trệt, Tòa Nhà Flora, Số 59 Đường 19, Khu Phố 19, Phường An Khánh, 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