Recently, the Ministry of Finance issued Circular 39/2018/TT-BTC amending and supplementing several articles of Circular 38/2015/TT-BTC on customs procedures; customs inspection and supervision for exported and imported goods.
Translation:
The advance determination of codes, origin, and customs value is regulated by Circular 39 as follows:
1. Dossier and sample goods for advance determination of codes
- Application for advance determination of codes;- Technical documents provided by the organization or individual requesting the advance determination of goods codes (composition analysis, catalogue, goods images): 01 photocopy;- Sample goods planned for export or import (if any).
2. Dossier for advance determination of origin
- The dossier for advance determination of origin shall comply with the regulations in the Circular on determining the origin of exported and imported goods issued by the Minister of Finance.
3. Dossier for advance determination of customs value determination method
- Application for advance determination of customs value;- Sales contract of goods conducted directly by the organization or individual (if any): 01 photocopy;- Technical documents, images, or goods catalogues: 01 photocopy;- Documents and evidence related to the transaction proposed for advance determination of the customs value determination method (if any): 01 photocopy;- Relevant documents in case the invoice value must be converted to the actual selling price at the export checkpoint for exported goods: 01 photocopy.
See more Circular 39/2018/TT-BTC effective from June 5, 2018.
- Thanh Lam -
Address: | 19 Nguyen Gia Thieu, Vo Thi Sau Ward, District 3, Ho Chi Minh City |
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