Chương III: Thông tư 205/2010/TT-BTC Kiểm tra trị giá tính thuế

Chapter III

INSPECTION OF TAXABLE VALUE 

ITEM I. INSPECTION OF TAXABLE VALUE OF EXPORTED GOODS DURING THE PROCESS OF CUSTOMS PROCEDURES 

Article 21. Objects, principle of inspection and competence, criteria for making the List of risk management of exported goods on price of Department level and sources of information for making inspection price rates 

1) Subjects of inspection: Customs dossiers or electronic customs dossiers, documents relating to the determination of the taxable value of exported goods subject to inspection of records or actual inspection of goods.

2) Principle of inspection: applying the principle of risk management on value

The inspection of the taxable value of exported goods is made on the basis of examining the items to be of the List of risk management of exported goods on prices of Department level (hereinafter referred to as the List of risk management of exported goods of Department level).

3) Competence to make, adjust, examine the List of risk management of exported goods of Department level:

3.1) Director of Customs Department of provinces and cities based on the situation of managing the export activities of each period and the actual export of goods to make, adjust the List of risk management of exported goods of Department level and examination price rates for use as a basis for examining the declared value, and send report to the General Department of Customs.

3.2) General Director of the General Department of Customs guides Customs Department of provinces and cities to amend, adjust the List of risk management of exported goods of Department level in cases the List of risk management of exported goods of Department level has not been yet appropriate to the reality.

4) The criteria for making the risk List of exported goods of Department level: Goods meet one of the following criteria:

4.1) Goods are natural resources, unprocessed minerals with tax rate of export duty, excluding crude oil;

4.2) Goods which are capable of commercial fraud.

5) Sources of information to make examination price rates:

5.1) FOB, DAF prices of identical exported goods, similar exported goods;

5.2) Sale price in the domestic market of identical exported goods, similar exported goods after subtracting value added tax, special consumption tax (if any) and lawful costs arising before exporting goods at exit border gate.

5.3) Other information collected by the customs agencies after converting into FOB, DAF prices.

Article 22. Inspection, handling results of examining taxable value

1) Inspecting the declared price rates:

1.1) For goods which are subject to the risk List of exported goods of Department level:

1.1.1) Contents of inspection: Compare the declared price rates with the inspection price rate at the risk List of exported goods of Department level.

1.1.2) Handling the inspection result:

1.1.2.1) If there is not doubful question on the declared price rates, the declared price rates of the customs declarants shall be accepted.

1.1.2.2) If there is any doubful question on the declared price rates, the inspection of procedures, records as provided in clause 2 of this Article shall be continued to implement.

1.2) For goods which are not subject to the risk List of exported goods of Department level, the declared price rates of the customs declarants shall be accepted.

2) Inspection of procedure, dossiers:

2.1) Contents of the inspection:

2.1.1) To inspect the legitimate of the goods sale and purchase contracts.

2.1.2) To inspect the suitability on contents between the goods purchase and sale contract with the declared contents in the declarations or the electronic declarations.

2.2) Handling the inspection result:

2.2.1) To determine the taxable value if the goods purchase and sale contract is not lawful or the contents the goods purchase and sale contract and the declared contents in the declarations or the electronic declarations are conflict.

2.2.2) To accept the declared price rates of the customs declarants, transfer to the post-clearance inspection force for the case having doubtful question on illegal documents or declared price rate lower than the price rate at the risk List of exported goods of Department level.

2.2.3) To accept the declared price rates of the customs declarants if the inspection result is not subject to the cases provided in point 2.2.1, point 2.2.2 of this clause.

3) The case of doubtful question on the declared price rates: Exported goods having declared price rates lower than the price rate at the risk List of exported goods; or the declared price rates are lower than the price rates of identical, similar exported goods at the price database of the customs agencies.

ITEM II. INSPECTION OF TAXABLE VALUE OF IMPORTED GOODS DURING THE PROCESS OF CUSTOMS PROCEDURES 

Article 23. Objects, principle and competence, criteria for making the List of risk management of imported goods on price of General Department level, the List of risk management of imported goods on price of Department level  and sources of information for making inspection price rates 

1) Subjects of inspection: Customs dossiers or electronic customs dossiers, documents relating to the determination of the taxable value of goods subject to inspection of records or actual inspection of goods.

2) Principle of inspection: Applying risk management on value

The inspection of the taxable value of imported goods is made on the basis of examining the items to be of the List of risk management of imported goods on prices of General Department level (hereinafter referred to as the risk List of imported goods of General Department level), the List of risk management of imported goods on prices of Department level (hereinafter referred to as the risk List of imported goods of Department level).

3) Competence to make, adjust, supplement, reject the risk List of imported goods of General Department level, the risk List of imported goods of Department level:

3.1) Competences of General Director of General Department of Customs:

3.1.1) To make, adjust the risk List of imported goods of General Department level and inspection price rate attached on the basis of:

3.1.1.1) The criteria to make the risk List of imported goods of General Department level as guided in point 4.1 clause 4 of this Article;

3.1.1.2) Management capabilities, the import situation of goods at each period on the scope of nation;

3.1.1.3) The report, recommendations of the provincial, city Department of Customs on making, adjustment of the risk List of imported goods of General Department level.

3.1.2) To supplement to the risk List of imported goods of General Department level the imported goods which were put into the risk List of imported goods of Department level by from 17 provincial, city Departments of Customs or more;

3.1.3) To remove from the risk List of imported goods of General Department level the imported goods which are no longer suitable to the criteria to make the risk List of imported goods of General Department level as guided in point 4.1 clause 4 of this Article;

3.1.4) To guide the provincial, city Departments of Customs to modify, supplement, adjust the risk List of imported goods of Department level in case the risk List of imported goods of such level is not suitable to the reality.

3.2) Competences of Directors of Departments of Customs of provinces, cities:

3.2.1) To make, adjust the risk List of imported goods of Department level and inspection price rate attached on the basis of:

3.2.1.1) The criteria to make the risk List of imported goods of Department level as guided in point 4.2 clause 4 of this Article;

3.2.1.2) Management capabilities, the import situation of goods at each period under the management scope, capabilities of commercial fraud;

3.2.1.3) Guidance of General Departments of Customs on amending, supplementing, adjusting the risk List of imported goods of Department level.

3.2.2) To supplement to the risk List of imported goods of Department level the goods which were removed from the risk List of imported goods of General Department level by the General Department of Customs;

3.2.3) To remove from the risk List of imported goods of Department level the goods which were put into the risk List of imported goods of General Department level by the General Department of Customs or the goods which are no longer suitable to the criteria as provided in point 4.2 clause 4 of this Article;

3.2.4) Periodically propose, report to the General Department of Customs the items which should be added, adjusted in the risk List of imported goods of General Department level and the price rates attached to on the basis of the active collection, synthesis, analysis of price data information.

4) The criteria to make the risk List of imported goods:

4.1) The criteria to make the risk List of imported goods of General Department level: Imported goods with great value and high tax rate of preferential import duty.

4.2) The criteria to make the risk List of imported goods of Department level: Imported goods out of the risk List of imported goods of General Department level meet one of the following criteria:

4.2.1) Having great value and high tax rate of preferential import duty;

4.2.2) Having great import turn-over, regular import with import duty;

4.2.3) Capabilities of commercial fraud.

5) Information source to make inspection price rates:

5.1) Information sources on prices from import dossiers declared by enterprises or determined by the customs agencies;

5.2) Information sources from offering letter of exporters;

5.3) Information sources from selling price in domestic market;

5.4) Information sources from business lines Associations;

5.5) Information sources from Internet, magazines, books;

5.6) Information sources from agencies, domestic organizations offer such as: information from local tax agencies; information from banks; information from the price appraisal agencies;

5.7) Information sources from agencies, international organizations offer such as: Information supplied by commercial counsellor; information supplied by the customs agencies of the countries; information supplied by the foreign price appraisal agencies;

5.8) Other information sources collected by the customs agencies under the regulation of making, managing and using price database.

Article 24. Inspection and handling of taxable value inspection results

1) For electronic customs procedures:

1.1) Form, level of taxable value inspection:

1.1.1) Form of inspection:

1.1.1.1) To inspect the declared value on the basis of information in the electronic customs declaration, electronic value declaration;

1.1.1.2) To inspect the declared value on the basis of information in the printed electronic customs declarations, printed electronic value declaration and documents together with declarations under form of paper.

1.1.2) Level of inspection:

1.1.2.1) For the form of declared value inspection on the basis of information in E-customs declaration, E-value declaration: to inspect the declared contents and declared price rates;

1.1.2.2) For the form of declared value inspection on the basis of printed E-customs declaration, printed E-value declaration and documents attached to the declaration under form of paper: to inspect the declared contents; the accuracy of records; legality of the documents; compliance with the principles and methods of determining value; declared price rate.

1.2) Competent to decide the form, level to inspect taxable value: Heads of Branches of Customs where electronic customs procedures are implemented to decide the form, the inspection level of taxable value.

The decision of Heads of Branches of Customs where electronic customs procedures are implemented must comply upon the principles of applying value risk management on the basis of the risk List of imported goods of General Department level and the risk List of imported goods of Department level provided in this Circular on the basis of information at the time of decision, showed by:

1.2.1) To decide on updating of the risk List of imported goods of General Department level and the risk List of imported goods of Department level into E-customs data processing system for flow distribution of customs dossiers; or

1.2.2) Directly decide on system when having doubtful information on taxable value.

1.3) Value inspection:

1.3.1) To inspect the declared value on the basis of information in E-customs declarations and E-value declarations:

1.3.1.1) Contents of inspection:

a) To inspect declared contents: to inspect all of the criteria stated in the E-customs declarations, E-value declarations declared by the importers in which the following criteria should be paid attention carefully to inspect:

a.1) Name of goods must be recorded completely, details of semaphore, brands, origin comply with the criteria in the value declaration. Specifically: declared names of goods are the common trade names together with the basic characteristics of goods, such as: Structure, component materials, components, content, capacity, size, style, utility, brand, origin, ... meet the requirements for classification and determination of affected factors, relating to the determination of the taxable value of goods.

Example: Motorcycles, automobiles need to have information on their brands, manufacturers, countries of manufacture, design, cylinder, model, other semaphore,...

a.2) Unit: Must be clearly quantified upon units of measurement (such as meters, kilograms,...), in case of not clearly quantified (such as barrels, boxes ...) they must  be made the conversion into similar units (such as the number of boxes in a barrel, the number of kilograms, packs, pieces in a box)...).

a.3) For the cases that goods’ names, units were not declared specifically, clearly and were not quantifiable as specified above, it’s necessary to request the customs declarants to clarify more information on the goods. Where the customs declarants do not declare more information as required by the customs agencies or declare additional information but incomplete, the provisions in section a, point 1.3.2.2 of this clause shall be applied for handling.

b) Inspection of the declared price rates: Customs agencies compare, cross-check the declared prices with the price database at the time of value inspection.

The price database used for inspection of declared value is the price data to be collected, updated, used according to provisions in the Regulation of making, managing, using the price database.

1.3.1.2) Handling of Inspection result:

a) To accept the declared price rates of the customs declarants if the inspection results are not subject to the cases mentioned in section b of this point.

Where there is no doubtful question on the price rates but doubtful on procedures and records as prescribed in section  a.4, a.5, a.6 point 1.3.2.2 of this clause, however, there is not sufficient grounds to make a conclusion, the customs agencies still accept the declared price rates, at the same time, transfer the doubtful questions on customs procedures to the post-clearance inspection force.

b) To move the inspection of taxable value to the inspection level on the basis of the printed E-customs declarations, printed E-value declarations and documents attached to the declarations under form of paper, if belonging to one of the following cases:

b.1) Goods’ name, units are not declared specifically, clearly as provided in section a.1, a.2 point 1.3.1.1 of this clause;

b.2) To detect the conflicts on procedures, dossiers as provided in section a.4, a.5, a.6 point 1.3.2.2 of this clause;

b.3) Having doubtful question on price rates.

1.3.2) To inspect the declared value on the basis of the printed E-customs declarations, printed E-value declarations and documents attached to the declarations under form of paper:

1.3.2.1) Contents of inspection:

a) To inspect declared contents: to inspect all of the criteria stated in the printed E-customs declarations, printed E-value declarations declared by the importers as prescribed in section a point 1.3.1.1 of this clause.

b) To inspect the accuracy of the records (such as arithmetic,...); faithfulness, consistence on the contents among documents in the customs dossiers (such as comparison, cross-check between the Articles of contracts,...); to compare, cross-check the contents of commercial invoices with the goods purchase and sale contracts; to compare, cross-check the declared contents in the printed E-value declarations with the corresponding documents involved in customs dossiers.

c) To inspect the legality of the documents relating to the determination of taxable value.

d) To inspect the compliance of principles and methods of determining the taxable value as guided in this Circular, the conditions of application, order and the methods used to determine the declared value.

Example: The customs declarants apply incorrect procedures on the methods of determining taxable value as guided in Item II Chapter II of this Circular.

e) Inspection of declared price rates: To make the inspection of declared price rates as provided in section b point 1.3.1.1 clause 1 of this Article. 

1.3.2.2) Handling of inspection results:

a) To reject the declared value and determine the taxable value as prescribed in this Circular and, depending on the nature and seriousness of the violations to handle according to law regulations, if after the inspection, the customs agencies detect one of the contradictions on procedures, records; on principles and order to apply the methods of determining the taxable value (hereinafter referred to as contradictions on procedures, records). The contradictions on procedures, records include:

a.1) Customs declarants are required to supply more information on goods’ names, units but the customs declarants do not declare or declare insufficiently;

a.2) Having the contradictions on contents between vouchers, documents in the customs dossiers submitted or presented to the customs agencies by the customs declarants and the bases to determine that the customs declarants declare untruthfully the contents relating to the value determination;

For example: there are differences on the description of goods between commercial invoice and the purchase and sale contracts.

a.3) Customs dossiers and the relevant documents are not lawful;

a.4) Failing to declare or declare incompletely and inaccurately the factors of transactions affecting value (eg failing to declare the adjustments, special relationships; royalties, license fees,...);

a.5) Applying incorrect order for the methods, contents of the methods of determining taxable value under the provisions of this Circular;

a.6) Failing to satisfy one of the conditions when applying the methods of determining taxable value as provided in this Circular;

Example: The customs declarants does not satisfy the conditions on the right to dispose or use of goods after the import when applying the method of transaction value; failing to satisfy the conditions on the time when selecting similar, identical goods for the case of applying the method of transaction value of identical imported goods, the method of transaction value of similar imported goods,...

b) Handling the cases of doubtful question:

b.1) Where there is no doubtful question on the price rates but doubtful on procedures and records, the customs agencies accept the declared price rates, at the same time, transfer the doubtful questions to the post-clearance inspection force.

b.2) Where there is doubtful question on the price rates except for the one reffered in section b.4.7 of this point and whether or not the doubtful question on procedures and records, it is handled as follows:

b.2.1) For goods which are subject to the risk List of imported goods of General Department level, the risk List of imported goods of Department level: the customs agencies notify to the customs declarants the bases, grounds of the doubtful question for the declared price rates, method, the price rates shall be defined by the customs agencies under the form No.1 issued together with this Circular.

b.2.1.1) Where customs declarants agree with the price rates and the method defined by the customs agencies under the form No.1, the customs agencies issue notification to determine the value under the form No.4 issued together with this Circular, to implement tax imposition at the price defined and state clearly in the customs declarations.

b.2.1.2) Where customs declarants disagree with the price rates and the method defined by the customs agencies under the form No.1, the customs declarants are allowed to implement the right of advisory according to the provisions in Article 25 of this Circular, if the customs declarants wish for clearance of goods for the cases goods which are subject to tax payment before being received.

Customs agencies notify to the customs declarants to implement the assurance under the form No.2 attached herewith. The price rate to determine the assurance is the price rate determined by the customs agencies under the form No.1.

b.2.2) For goods which are out of the risk List of imported goods of General Department level, the risk List of imported goods of Department level, the customs agencies accept the declared price rates, at the same time, transfer the doubtful questions to the post-clearance inspection force.

b.3) Where there is doubtful question on the price rates in section b.4.7 and whether or not the doubtful question on procedures and records, the customs agencies accept the declared price rates, at the same time, transfer the doubtful questions to the post-clearance inspection force.

b.4) The cases of doubtful question on the price rates: the imported goods are considered to be a doubt on price rates if belonging to one of the following cases:

b.4.1) The imported goods with the declared price rates lower than the lowest taxable price rates of similar, identical goods determined by the customs agencies; or lower than the lowest declared price rates of similar, identical goods (not compared with the goods lots being in the doubtful case), have been approved under the declared price by the customs agencies.

Identical, similar goods used to compare are those which are exported to Vietnam on the same day or within a period of 60 days before or after the date of export of the goods being inspected its value. In cases unable to find the identical, similar goods within the period mentioned above, a period of time shall be extended but not exceeding 90 days before or after the date of export of the goods being inspected its value.

b.4.2) The imported goods have the declared price rate lower than or equal to the declared price rate of the synchronous components of the imported same type of goods, or less than or equal to the declared price rate of key raw materials constituting an imported complete product.

The period to select data is implemented according to provisions in section b.4.1 of this point.

b.4.3) The imported goods with the declared price rate lower than the inspected price rate of the identical, similar goods having the risk List of imported goods of General Department level, the risk List of imported goods of Department level.

b.4.4) The imported goods with the declared price rate lower than the price rate collected by the customs agencies from other sources of information after being converted into the same condition with the goods lot being inspected its value.

b.4.5) Imported goods with the discount factors in which after subtracting the deducted amounts the declared price rate are less than the price rate of similar, identical goods as provided in the price database.

b.4.6) In case of unable to find the identical goods, similar goods in accordance with provisions in this Circular to compare and examine the declared price rates, the application of flexibility, expansion of the concept of identical goods, similar will be made, specifically:

b.4.6.1) Imported goods with many features and utilities associated with are comparable to the items of the same type with a basic features already put in the price database.

b.4.6.2) The imported goods with higher quality level are comparable to the items of the same type with lower quality level already put in the prices database.

b.4.6.3) The imported goods originating from developed countries, countries block are comparable to the items of the same type from the not-yet developed, developing countries, countries block already put in the prices database (eg imported Goods being needed to inspect value originating from Japan are comparable to goods of the same type originating from South Korea already put in the prices database).

The period of time to select data is implemented according to the provisions in section b.4.1 of this point.

b.4.7) Imported goods with declared pricer rate higher than 15% compared to the price rates in the price database.

The period of time to select data is implemented according to the provisions in section b.4.1 of this point.

c) To accept the declared price rates for the cases not belonging to section a, section b of this point.

2) For the case of failing to conduct E-customs procedures:

2.1) Contents of inspection: the inspection of the contents of the declaration, the declared price rates, the accuracy of records, the legality of the relevant documents, the compliance with principles and methods of determining the taxable value is implemented in accordance with provisions in point 1.3.2.1 clause 1 of this Article, but replacing the printed E-customs declaration, the printed E-value declaration by customs declaration, value declaration available in the customs dossiers according to regulations.

2.2) Handling of inspection results: to conduct as provided in point 1.3.2.2 clause 1 of this Article.

Article 25. Delay of determining taxable value 

1) The cases of delay of determining taxable value:

1.1) Customs declarants delay the determination of taxable value: applying to the cases the customs declarants who have not got enough necessary information to determine taxable value at the time of registering customs declaration.

1.2) Customs agencies delay the determination of taxable value: applying to the cases required to conduct the consultantcy as prescribed in Article 26 of this Circular.

2) Time of delay: within 30 days since the date of registering customs declaration.

3) Procedures to delay the determination of taxable value:

3.1) For the cases that customs declarants delay the determination of taxable value:

3.1.1) For customs declarants:

3.1.1.1) Applying written request to the customs agencie for delaying the determination of taxable value with the reason that they have not got enough necessary information for determination of taxable value at the time of registering customs declaration;

3.1.1.2) Where goods which are subject to tax payment before being received, the assurance for  entire taxation of imported goods lot determined by customs agencies shall be made, if customs declarants wish to be conducted customs clearance;

3.1.1.3) Within 30 days since the date of registering customs declaration, the customs declarants must declare the necessary information to determine the taxable value for the imported goods lot, self-re-calculate the payable tax and pay enough tax in accordance with regulations

3.1.2) For customs agencies:

3.1.2.1) The heads of Branches of Customs base on price database and the principles, methods of determining the taxable value provided in this Circular to determine the taxable value and calculate the must-be-paid assurance level. The assurance level must be sufficient to ensure for all must-be-paid tax obligations.

3.1.2.2) To notify the assurance level to the customs declarants under the form No. 2.

3.1.2.3) To clear goods when the customs declarants implement the assurance as prescribed in this Circular.

3.1.2.4) Over 30 days since the date of registering customs declaration but the customs declarants fail to declare information to determine the taxable value, the customs agencies determine taxable value according to the form No.4 of this Circular, assess tax and notify to the customs declarants for making full payment in accordance with regulations.

3.2) For the cases that customs agencies delay the determination of taxable value:

3.2.1. For customs agencies:

3.2.1.1) The heads of Branches of Customs calculate the must-be-paid assurance level for the cases goods are subject to tax payment before being received and notify to the customs declarants according to the form No.2. The price rate to calculate the assurance level is the one notified under the form No.1.

Where the customs declarants has paid taxation according to declaration, the assurance level shall equal to the difference between the tax amount calculated at price rate determined by the customs agency and the tax amount calculated at the price rate declared by the customs declarants.

3.2.1.2) To clear goods when the customs declarants implemented the ensurrrance for entire the must-be-paid tax amount as prescribed in this Circular.

3.2.1.3) Within 30 days since the date of registering customs declaration, the customs agencies must hold the consultations to clarify doubts on the declared price rates as prescribed on consultation in Article 26 of this Circular.

3.2.2) For customs declarants:

3.2.2.1) To implement the assurance to all taxations of the imported goods lot at the assurance level determined by the customs agencies if they wish for customs clearance;

3.2.2.2) To implement the consultations as prescribed in Article 26 of this Circular.

4) Forms of assurance, time for assurance:

4.1) Forms of assurance: Contents and forms of assurance performed under the law on tax administration that provides the guarantee for the amount of payable tax.

4.2) Form of deposit:

4.2.1) For customs declarants: to remit the deposit in the deposit account of the customs agencies at the State Treasury; the deposit which is payable at the assurance level in the notice of the customs agencies according to the form No.2 of this Circular.

4.2.2) For the customs agencies:

4.2.2.1) To guide the customs declarants to remit deposits into the deposit account of the customs agencies at the State Treasury;

4.2.2.2) During a maximum period of 05 days since the date of the notice of taxable value, the Branches of Customs must implement:

a) To make procedures for transfer of the deposit equivalent to the payable tax (if any) from the deposit account of the customs agencies to the collection account of the state budget under current regulations;

b) To make procedures for returning the overpaid deposit to the customs declarants.

4.3) Time for assurance: within 30 days since the date of registering customs declaration.

Article 26. Consultations 

1) Competence of consultations:

1.1) Directors of Customs Department of provinces and cities hold to implement the consultation and take responsibility for the effectiveness of the consultation at the units.

1.2) Based on the actual situation, management capabilities, the distances between the Departments and Branches, the Directors of Customs Department of provinces and cities may decentralize to Heads of the Branches to carry out the consultation for the items to be of the risk List of imported goods of Department-level but not exceeding 10% of number of goods to be of the risk List of imported goods of Department-level that must consult.

1.3) In case many imported goods are declared in a declaration must be consulted including goods to be of the risk List of imported goods of General Department-level and the risk List of imported goods of Department-level, Directors of the Department of Customs of provinces, cities hold to implement the consultation.

2) Form of consultation:

2.1) Direct consultation.

2.2) Consultation by e-mail: to guide specifically when having enough conditions to implement.

3) The cases must be consulted:

3.1) Customs agencies have doubtful on the price rates for items to be of the risk List of imported goods of General Department-level or the items to be of the risk List of imported goods of Department-level, but the customs declarants disagree with the price rate and the method determined by the customs agencies under the form No.1 attached herewith;

3.2) The customs agencies have grounds for doubts on the special relationship affecting transaction value.

3.3) Directors of the Customs Departments of provinces and cities decide on the consultation for goods to be of the risk List of imported goods of General Department-level or the risk List of imported goods of Department-level with doubt on price rates, However the declared price rates are lower but not exceeding 5% compared with the price rates in the price database at the time of inspection.

3.4) For the same item, the import procedures made by the same enterprice at the same customs unit, under the same contract or the many different contracts, only to hold for the first imported goods lot, if it meets fully the following conditions:

3.4.1) Information relating to the inspection and determination of taxable value which the customs agencies obtained from the price databases and information collected by other professional measures, to the time of inspection, determination of taxable value for imported goods lot being determined value, unchanged compared to the information used to hold the consultation for the first imported goods lot.

3.4.2) The customs declarants accept to use the first consultation result for the following import times.

4) Consultation and handling of consultation result:

4.1) Consultation preparation:

4.1.1) Customs agencies:

4.1.1.1) To notify under the form No.3 issued together with this Circular to the customs declarants the time and location to execute the consultation; relative records and documents for the consultation;

4.1.1.2) Preparation of consultation contents.

4.1.2) Customs declarants:

4.1.2.1) To supply the information, documents, vouchers upon the contents notified from the customs agencies.

4.1.2.2) To assign the competent representatives to decide the contents relating to the determination of taxable value or persons who are authorized wholly for joining the consultation.

4.1.2.3) To answer the questions during the course of consultation relating to the import transaction at the request of the customs agencies.

4.2) Contents of consultation:

Pursuant to records, documents and information, data prepared in advance, the customs agencies require the enterprises to answer the questions relating to the declaration of the import transaction elements; declared price rates; method of determining the taxable value of use enterprises.

Customs agencies pay attention to focus on clarifying the doubtful questions on the records, the declared price rates. The inquiry in the consultation process must be recorded fully and truthfully in the consultation minutes. At the end of the consultation minutes, based on the contents of the enterprises’ reply, the information on price data, the customs agencies clearly state "accept " or "reject" the declared price rates, expected tax rates. The parties in the consultation must together sign in the minutes of consultation.

4.3) Time to consult and determine the taxable value: a maximum period of 30 days since the date of registering the declarations.

4.4) Handling of consultation result:

4.4.1) The Customs agencies reject the declared price rates and determination of taxable value in the following cases:

4.4.1.1) During the consultation process, the customs agencies detect contradictions on procedures and records as prescribed in point 1.3.2.2 clause 1 Article 24 of this Circular.

4.4.1.2) The customs declarants declare untruthfully the contents relating to the determination of taxable value:

a) The customs declarants fail to declare or declare wrongly the payable or paid actual value; the factors involved in determining the taxable value (as adjustment  amounts, special relationship, the conditions to apply the methods of determining the value...)

b) The exporters or the exporters' representatives have the information to confirm the declared price rate incorrectly to the actual purchase and sale.

c) The information obtained from the customs agencies by the other professional measures to assert the untruthful transaction value.

d) Information provided by the customs declarants after being detected that it is inaccurate; fake documents; vouchers or illegal documents.

4.4.1.3) Customs declarants fail to explain or unable to explain on the truthfulness and accuracy of content relating to the determination of taxable value:

a) Over the time for consultation requirement but the customs declarants fail to joint in the consultation.

b) Over the time limit of requirement but the customs declarants fail to supply the information, documents, vouchers upon the notification’s contents of the customs agencies.

c) Customs declarants fail to explain, fail to prove the explanation, prove  inconvincibly, unfounded for the doubful questions of the customs agencies (as on record rationality; declared price rates or special relationship that affects the transaction value, the contents of the reply of the customs declarants conflict with the customs dossiers, records, documents and materials declared or presented by enterprises having conflict; the reasonableness of the declared price rates and the price of similar, identical goods having in the price database...).

4.4.1.4) For the case the declared value is rejected, within a maximum 05 day period since the date of ending the consultation but not exceeding 30 days since the date of registering the customs declarations, the customs agencies determine the taxable value and issue notice of taxable value under the form No.4 attached herewith.

4.4.2) Acceptance of the declared price rates: Apart from the case the declared price rate is rejected as mentioned in point 4.4.1 of this clause, the customs agencies accept the declared price rate and and issue notice of taxable value under the form No.4 attached herewith.

5) Entire documents, records relating to the consultation must be stored with the customs dossier.

6) Apart from consultation, to ensure the truthfulness and objectivity of the inspection process, determination of the taxable value, the customs agencies may conduct to collect advisory opinion of the relative  units and agencies.

7) Customs declarants are entitled to complain for the results of determining the taxable value of the customs agencies after consulting as guided in Article 29 of this Circular.

Section III. INSPECTION OF TAXABLE VALUE AFTER GOODS CLEARANCE 

Article 27. Inspection of the taxable value after the goods have been cleared:

1) For re-inspection force at the Branches of customs:

1.1) Subject of inspection: Inspection of customs dossiers, the declared prices and other materials relevant to the determination of the taxable value of exports and imports.

1.2) Contents of inspection:

1.2.1) For exported goods: examining on the contents stipulated in Article 22 of this Circular.

1.2.2) For imported goods: examining on the contents stipulated in Article 24 of this Circular.

1.3) Handling of inspection results:

1.3.1) If any conflict of procedures or documents being detected, the declared price shall be rejected, the taxable value is determined under the provisions of this Circular;

1.3.2) If any suspicious records, documents or declared price rates is detected, but not sufficient grounds to conclude the fraud, the suspected case shall be transferred to the post-clearance inspection force for verifying and clarifying.

2) For the post-clearance inspection force:

2.1) Subjects of inspection: The cases of doubt about the records, documents or declared price transferred by reinspection force; transferred by customs clearance inspection force; transferred by post-clearance inspection force or by assessing risk level in goods, commodity, exporters, importers shall be post-clearance inspected at the customs agencies or at the warehouse of enterprise.

2.2) Content of inspection, inspection procedures, handling the inspection results: shall be complied with the regulations on customs clearance and inspection regulations for determining taxable value.

3) For the anti-smuggling investigation force:

Organizing the inspection and verification of cases with signs of major fraud in value as: Falsified records and documents; connived to lower or create false value transfered from post-clearance inspection force or the outstanding cases of fraud, be systematic, large scale detected by anti-smuggling force.

4) For the inspected goods lot in the process of customs procedures, including the cases being rejected the declared value or the cases being accepted the declared value but violations detected by reinspection force, post-clearance inspection force, anti-smuggling force, violations is still handled in accordance with law, make tax imposition and clarify responsibilities inspection in the process of customs procedures, violations are disciplined according to branch regulations and laws.

Article 28. The professional coordination relationship between value inspection force in the process of customs procedures and the post-clearance inspection force.

1). For the value inspection force in the process of customs procedures:

1.1) Periodically collecting, reviewing the suspected issues about the prices, the procedures; evaluating, analyzing the suspicious signs and transmit to post-clearance inspection force for inspection according to regulations.

1.2) Receiving the inspection results and recommendations of the inspection force after the goods have been cleared for synthesizing, analyzing, evaluating to identify solutions for value inspection in the process of customs procedures to prevent on time value fraud and improve the efficiency of the management of taxable value of goods export and import.

2) For inspection force after the goods have been cleared:

2.1) Reporting inspection results, handling the value after the goods have been cleared to the inspection force in the process of customs procedures within 05 days since the date of issued inspection results;

2.2) Based on actual inspection results, recommending the inspection solutions to the value inspection forces during customs procedures, to prevent value fraud, and proposing amendments of price control policies in line with the actual situation.