On 04 April 2018, The Department of Import and Export Tax – General department of Vietnam customs issued letter no.1586/TXNK-TGHQ regarding Declaration of cost shall be added to customs value. The content of letter is as below:
To: Departments of provinces and cities,
The Department of Import and Export Tax has received problems from some local enterprises and Customs Departments regarding the declaration of additional adjustment fees (eg: CIC charges …) relating the transport of goods to the first import border gate on VNACCS / VCIS system. In this regard, the Department of Export and Import Tax has the following opinions:
– In case the Company enters the code of classification of value declaration is 6 “Applying the transaction value method”, it shall declare the additional adjusted amounts in accordance with the guidance at Point 1.49 appendix II issued with Circular No. 38 / 2015 / TT-BTC dated March 25, 2015 of the Ministry of Finance.
– In case the Company enters the classification code of value declaration is 7 “Applying the transaction value method in case there is a special relationship but does not affect the transaction value”, the declaration shall be made at the item ” adjustments “as follows:
+ Name code: (blank)
+ Classification code: “DP” (Enter the total taxable price calculated by hand)
+ Enter the currency code of the adjustment
+ Adjusted value: enter the total value of the adjustment
+ Total distribution coefficient: Enter the total coefficient of allocation of adjusted amounts (if any)
+ Box “details of value declaration”: enter summary of the amount of each adjustment, for example CIC (1,500,000 VND), THC (VND 3,000,000), …
Note: The system only accepts a single line declaration.
The Import and Export Tax Department notifies Customs Departments of cities and provinces to guide enterprises for implementation.