Circular 39/2018/TT-BTC amends, supplements, and repeals certain provisions of Circular 38/2015/TT-BTC on regulations regarding customs procedures; customs inspection and supervision; export tax, import tax, and tax administration for exported and imported goods.
Article table of contents
Goods imported or exported are subject to sufficient grounds to reject declared values if they fall under any of the following cases:
- The customs declarant is required to provide further clarification on information regarding the names of goods and units of measurement but fails to declare or declares incompletely;- Failure to declare or incorrect, inadequate declaration of the criteria related to the customs value on the goods declaration form or the value declaration form (if any);- There are inconsistencies among the documents in the customs dossier submitted by the customs declarant to the customs authorities;- Failure to satisfy conditions when applying the methods for determining taxable value as prescribed in Circular 39/2015/TT-BTC;- Improper application of the sequence or content of methods for determining taxable value as stipulated in Circular 39/2015/TT-BTC.
Circular 39/2018/TT-BTC comes into effect from June 5, 2018.
