Thông tư 182/2012/TT-BTC sửa đổi điểm 1, mục I hướng dẫn khai báo trị giá tính thuế trên tờ khai trị giá kèm theo Quyết định 30/2008/QĐ-BTC do Bộ trưởng Bộ Tài chính ban hành

CIRCULAR

ON AMENDMENT AND SUPPLEMENTOF POINT 1, SECTION I, GUIDING THE DECLARATION OF DUTIABLE VALUE ON THE VALUE DECLARATION ISSUED TOGETHER WITH DECISION NO.30/2008/QD-BTC DATED MAY 21, 2008 OF THE MINISTER OF FINANCE

Pursuant to the Customs Law No.29/2001/QH10 of June 29, 2001; Law on amendment and supplement of a number of Articles of the Customs Law No.42/2005/QH11 of June 14, 2005;

Pursuant to the Law on Export and Import Duties No.45/2005/QH11 of June 14, 2005;

Pursuant to the Decree No.87/2010/ND-CP of August 13, 2010 of the Government detailing the implementation of a number of Articles of the Law on Export and Import Duties;

Pursuant to the Decree No.40/2007/ND-CP of March 16, 2007 of the Government on the determination of the customs value for exports and imports;

Pursuant to the Decree No.118/2008/ND-CP of November 27, 2008 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

To implement the Directive No.23/CT-TTg of September 07, 2012 of the Prime Minister on strengthening state management for the business activity of temporary import for re-export, transshipment and storage at bonded warehouse;

The Minister of Finance issues the Circular amending and supplementing point 1, section I, guiding the declaration of dutiable value on the value declaration issued together with the Decision No.30/2008/QD-BTC dated May 21, 2008 of the Minister of Finance as follows:

Article 1. Goods subject to the specifications in this Article are not required to be declared on dutiable value declaration but have to declare the value on the export declaration or import declaration in accordance with regulations:

1. Exports;

2. Imports without sales contract shall be determined the dutiable value according to the declared value specified in Clause 5, Article 20 of the Circular 205/2010/TT-BTC of December 15, 2010 of the Ministry of Finance;

3. Imports subject to exemption from import duty, the review for tax exemption under the provisions of the Law on Export and Import duties;

4. Imports not subject to tax under the provisions of the Law on Export and Import duties;

5. Imports under form of raw materials import for the production of exports;

6. Goods not subject to dutiable valuation under one of six methods to determine dutiable value specified in Article 20 of the Circular No.205/2010/TT-BTC dated December 15, 2010 of the Ministry of Finance.

Article 2. Goods that are required to be declared the dutiable value on the value declaration as stipulated in Decision No.30/2008/QD-BTC dated 21/5/2008 of the Minister of Finance:

1. Imports not subject to the provisions of the Article 1 of this Circular;

2. Imports declared according to those stated in clauses 3, 4 and 5 of Article 1 of this Circular but changed the purpose of use or changed the import mode.

Article 3. Responsibilities and effect

1. Customs offices, the custom declarants, the taxpayer and the related organizations and individuals shall declare the dutiable value declaration in accordance with provisions of this Circular; In case any  problem arises, it should be reflected the Ministry of Finance for consideration and settlement instructions.

2. This Circular takes effect 45 days from the signing date and replaces the Circular No.163/2009/TT-BTC dated August 13, 2009 of the Ministry of Finance.

3. In the implementation process, if the documents mentioned in this Circular are amended, supplemented, or replaced, follow the one amended, supplemented, or replaced.