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Circular No. 38/2018/TT-BTC

No: 38/2018/TT-BTC
Summary of content: Circular No. 38/2018 / TT-BTC dated April 20, 2018 of the Ministry of Finance prescribing the determination of origin of export and import goods
Document Type: Circular
Field: Customs procedures
Agency issued: The financial
Signer: Vu Thi Mai
Date issued: 20/04/2018
Effective date: 05/06/2018
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Bài viết khác
Ask about plastic scrap? 07/04/2020 13:38 Is an enterprise specializing in manufacturing and exporting plastic products, during the production process, the generated waste cannot be recycled? Enterprises have sold inland as scrap and declared VAT to tax administration agencies. However, according to the guidance for the scrap company formed from both imported and purchased domestic materials, the enterprise must allocate and split the scrap selling price into 2 parts; for the import part, the Customs declaration also for the domestic part, the tax declaration.
Enterprises wonder, in case of VAT declaration with the customs office, does the scrap purchasing unit need red invoice ?.
Chi tiết
Inquire about scrap obtained during production? 07/04/2020 13:32 The enterprise is a joint-stock enterprise specializing in manufacturing garments according to the type of export production. So is the scrap collected during the production process within the rate of loss when carrying out customs procedures for destruction is exempted from import tax? Do scraps collected and then destroyed by combustion method pay an import tax? Chi tiết
I have a shipment export to Japan....? 10/03/2020 08:33 ​Question: I have a  shipment export to Japan, on the contract showing that both sellers and buyers have completed the declaration, have not sent SI and VGM but now the importer requires to show more Consignee, notify other than byuer is coming. 4 parties, So the contract I need to edit anything? And what do I have to show on Invoice. Packing List and Bill of Lading or show all 4 parties the same documents? Chi tiết
How is the procedure for importing saws and lathes used? 16/05/2019 15:06

How is the procedure for importing saws and lathes used?

 
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