Basically, the rule and methods for determination of customs value (for tax calculation) of imported goods, exported goods specified in this Circular are similar to the earlier provisions provided in Circular No. 205/2010/TT-BTC
However, there is the change in transport cost which is exempted from adding to customs value for tax calculation. Accordingly, if the costs of loading, unloading and arranging the goods taken from the transport vehicle to the first importing checkpoint are included in the international transport cost or in the actual or future payment, such costs will be deducted from the customs value of the imported goods (point g, Clause 2 Article 13)
In addition, for imports exempted from tax but the intended use is changed, customs authority shall determine the customs value (Clause 3 Article 3)
Annex I of this Circular provides some particular examples relating to copyright fee and license fee that shall be added to assessable value of imports
This Circular takes effect from April 01, 2015.
To annul these Circulars, Decisions:
a) Circular No. 205/2010/TT-BTC dated December 15, 2010
b) Circular No. 29/2014/TT-BTC dated February 26, 2014
c) Decision No. 30/2008/QD-BTC dated May 21, 2008
d) Circular No. 182/2012/TT-BTC dated October 25, 2012
dd) Decision No. 1102/QD-BTC dated May 21, 2008.
|Published||Vietlaw's Newsletter No. 201|