Chapter III
RIGHTS AND OBLIGATIONS OF CUSTOMS DECLARERS, RESPONSIBILITIES OF CUSTOMS OFFICES
Article 14.- Rights and obligations of customs declarants
1. Customs declarants shall have the following rights:
a/ To request customs offices to keep secret supplied information relating to the dutiable value determination;
b/ To request customs offices to inform and guide the dutiable value determination under the provisions of this Decree;
c/ To prove the accuracy and truthfulness of the declared dutiable value;
d/ To complain about customs offices’ decisions on the dutiable value;
e/ To request customs offices to notify them in writing of the dutiable value, the method and way of calculation used by customs offices to determine such value;
f/ To request customs clearance for goods as provided for in Article 16 of this Decree.
2. Obligations of customs declarants:
a/ To comply with the principle of accurate and truthful self-declaration and self-determination of the dutiable value; to be answerable to law for the accuracy and truthfulness of the declared contents and the results of determination of the dutiable value;
b/ To supply truthful information and valid documents as well as lawful vouchers for use as the basis for determination of the dutiable value at the request of customs offices;
c/ To submit to customs inspection of the dutiable value as provided for in this Decree.
Article 15.- Responsibilities and powers of customs offices
1. To guide customs declarants in determining the dutiable value under the provisions of this Decree.
2. To request customs declarants to submit or produce valid and lawful vouchers and documents related to the goods purchase and sale for proving the accuracy and truthfulness of the declared dutiable value of imported goods.
In case of rejecting the customs declarants’ proof and explanation on the dutiable value, they must immediately notify in writing customs declarants of the bases and grounds therefor.
3. To send written notices to customs declarants on the dutiable value, the method and way of calculation used by customs offices for the dutiable value determination.
4. To keep secret information supplied by customs declarants and relating to the dutiable value determination, at the request of customs declarers and in accordance with the provisions of law.
5. To clear customs procedures at the request of customs declarants, based on the payment of a security sum under the provisions or Article 16 of this Decree.
6. To determine the dutiable value in the following cases:
a/ Customs declarants cannot determine the dutiable value by the methods specified in Articles 7 thru 12 of this Decree;
b/ Customs declarers make untruthful declaration of the dutiable value;
c/ Customs declarants do not or cannot explain the truthfulness and accuracy of the declared value at the request of customs offices.
7. To inspect the declaration and determination of the dutiable value of imported goods. To issue decisions on retrospective collection or refund of tax amounts due to the wrong determination of the dutiable value.
8. To gather, analyze and manage necessary information for use as the basis for inspection and determination of the dutiable value.
Article 16.- Delayed determination of dutiable value
1. In the course of determining the dutiable value of imported goods, if customs declarants have no adequate information for determination of the dutiable value, customs offices shall, at the customs declarants request, approve the customs clearance for goods, provided that customs declarants must pay a sum as security for the tax money of the goods lot in the form of security, collateral or other appropriate guarantee modes for the performance of their tax liabilities.
2. The Finance Ministry shall specify the levels, forms and procedures for payment of security sums defined in Clause 1 of this Article.
Tìm kiếm
Nghị định 155/2005/NĐ-CP (Bản Word)