To strengthen customs value inspection for salt products in Vietnam

To strengthen customs value inspection for salt products in Vietnam (Internet image)

1. Signs of risk in salt import activities in Vietnam

Through monitoring and evaluating salt import activities, the General Department of Customs found that the inspection and valuation have some shortcomings and signs of risk, as follows:

(1) Do not identify doubts in cases where the value is declared lower than the reference price of identical or similar items in the List of imported goods at risk of value or similar imported goods in the customs authority's value database.

(2) Accept the declared value after consultation as lower than the reference price in the List of imported goods at risk of value or similar imported goods in the price database.

(3) Determine the customs value after consultation to be lower than the price of similar imported goods in the price database or the transaction price on the world market.

2. To strengthen customs value inspection for salt products in Vietnam

In order for inspection, consultation, and customs valuation to be carried out in accordance with regulations and to collect enough taxes to pay to the State budget, the General Department of Customs adds goods with HS codes 25010092 and 25010099 to the List of goods at risk in value, applies reference prices according to the attached Appendix and requires units:

* For provincial and city Customs Departments:

- Apply reference prices for imported salt products according to the attached Appendix to serve as a basis for identifying doubts, conducting inspections, and consulting on customs values according to the provisions of Article 25 of Circular 38/2015/TT-BTC, as amended in Clause 14, Article 1 of Circular 39/2018/TT-BTC;

- Strengthen customs value inspection for salt import declarations, specifically:

+ For newly registered customs declarations: organize inspection, identify suspicious signs, organize consultation according to the system's risk instructions, and update results into the GTT02 system;

+ For customs declarations that have been cleared: Review the declaration, inspection, and determination of customs value for imported salt products within 5 years and organize inspection after customs clearance at the customs office to clarify the declared value. During the inspection process, customs officers must rely on customs records, documents, accounting records of the enterprise, and relevant documents to determine customs value according to regulations.

- Report implementation results to the General Department of Customs (through the Import-Export Tax Department) before December 31, 2022.

* Post-clearance Inspection Department, Inspection - Inspection Department carry out:

- Analyze, evaluate, and select enterprises for post-clearance inspection and specialized inspection, especially for enterprises importing salt products originating from China, India, New Zealand, Pakistan, and Taiwan

- Urge, direct, and guide the Provincial and City Customs Departments to carry out post-customs clearance inspections and specialized inspections to re-determine the customs value of imported salt products;

- Report to the General Department's leadership on implementation results before January 31, 2023, and transfer inspection results information to the Import-Export Tax Department as a basis for building reference prices.

* Risk Management Department: Establishing channeling criteria and instructions on value inspection for imported goods with HS codes 25010092 and 25010099.

* The Import-Export Tax Department monitors the customs value declaration of businesses and the inspection and valuation of provincial and city Customs Departments to advise and direct the inspection, consultation, and valuation work in accordance with regulations.

More details can be found in Official Dispatch 4313/TCHQ-TXNK 2022.

Diem My

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