The Ministry of Finance has recently issued Decision 2061/QD-BTC to announce the revised and supplemented administrative procedures in the field of customs. The decision adds one new administrative procedure, which is the Procedure for Checking Discounts for Imported Goods under the authority of the Provincial, Inter-provincial, and Centrally-governed Cities' Customs Departments.
also stipulated that the customs declarant, when carrying out procedures, needs to prepare 01 dossier as follows:
- Written request for deduction of discounts after completing the importation and payment for all goods under the contract: 01 original copy;- Sales contract for goods: 01 photocopy;- Table tracking the actual importation of goods according to Form No. 01/GG/2015 Appendix II Circular 39/2015/TT-BTC for cases where goods under the same contract are imported in multiple shipments: 01 original copy;- Seller's price reduction announcement: 01 photocopy;- Payment documents for all goods under the sales contract: 01 photocopy.
Details can be found in Decision 2061/QD-BTC effective from October 25, 2019.
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