VI For goods import and export activities, enterprises need to determine the exact time to calculate tax on goods when exporting and importing to register customs declarations. Through today’s article, together with Pham Consult, determine the right time to register this declaration.
1. When is the time to calculate tax for imported and exported goods with a single customs declaration registration?
Pursuant to Clause 1, Article 36 of Circular 38/2015/TT-BTC stipulating the time of tax calculation for exported and imported goods with one-time registration of customs declarations as follows:
Time for tax calculation for imported and exported goods with one-time registration of customs declarations
- For exported or imported goods that are registered with a one-time customs declaration for export or import many times, tax declaration and calculation shall be made according to each time of actual export or import at the time of carrying out procedures. customs for export and import goods. Import tax and export tax are calculated according to the tax rate, dutiable value and taxable exchange rate applied according to the date of customs clearance with imported or exported goods on the basis of the quantity of each item actually exported. import, import.
- In case imported or exported goods are registered for a one-time declaration, delivery and receipt shall be carried out first, and customs declarations shall be registered later according to the provisions of Article 93 of this Circular.
According to the above regulations, for imported and exported goods that are registered for a one-time customs declaration for export or import many times, the tax declaration and calculation shall be made according to each time they are actually imported or exported at the time of importation or exportation. carry out customs procedures for export and import goods.
Thus, the time of tax calculation for exported and imported goods, which register a one-time customs declaration for multiple exports or imports, is the time to carry out customs procedures for exported or imported goods.
2. In which cases are customs procedures applied to imported and exported goods that are delivered first, and customs declarations registered later?
Pursuant to Clause 1, Article 93 of Circular 38/2015/TT-BTC (amended by Clause 60, Article 1 of Circular 39/2018/TT-BTC) stipulating customs procedures for exported and imported goods register a one-time customs declaration as follows:
Customs procedures for imported and exported goods with one-time registration of customs declarations
- Customs procedures for imported and exported goods are delivered first, and the following customs declarations are registered:
- a) Applicable cases:
a.1) Export and import of electric power products;
a.2) Goods sold in quarantined areas at international airports (except duty-free goods);
a.3) Goods provided to passengers on international flights;
a.4) Petrol and oil supplied to aircraft on exit;
a.5) In cases where goods are imported and exported on the spot, delivery and receipt of goods are carried out several times a day or a month as prescribed in Clause 6, Article 86 of this Circular.
- b) Responsibilities of the customs declarant:
b.1) Carry out the customs declaration on the customs declaration according to the information criteria specified in Appendix II issued with this Circular;
b.2) Submit export and import dossiers as prescribed in Article 16 of this Circular, in which each time of delivery, the customs declarant must have a document certifying the delivery and receipt of goods (sales invoice). , commercial invoice, ex-warehousing note…) and must make a summary table of documents certifying the delivery of goods according to form No. 27/THCT-KML/GSQL in Appendix V issued with this Circular and submit it to customs authorities when carrying out customs procedures.
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Thus, according to the regulations on customs procedures for exported and imported goods, with the registration of a one-time declaration, the delivery is done first, the following customs declaration registration shall be applied in the following cases:
(1) Imported and exported electrical goods;
(2) Goods sold in quarantined areas at international airports (except duty-free sales);
(3) Goods provided to passengers on international flights;
(4) Petroleum supply for aircraft on exit;
(5) On-spot import and export goods are delivered and delivered several times a day or a month as prescribed in Clause 6, Article 86 of Circular 38/2015/TT-BTC.
3. At which location do customs procedures for exported and imported goods register for a one-time customs declaration?
Pursuant to Clause 3, Article 93 of Circular 38/2015/TT-BTC (amended by Clause 60, Article 1 of Circular 39/2018/TT-BTC) stipulating customs procedures for exported and imported goods register a one-time customs declaration as follows:
Customs procedures for imported and exported goods with one-time registration of customs declarations
…
b.2) To use the pre-cleared customs declarations for customs clearance for each export or import consignment;
b.3) Carry out additional declaration (if any) of accurate information about the shipment after completing the delivery and receipt of the shipment.
- c) Responsibilities of the customs authority
c.1) Receive and register customs dossiers;
c.2) Making a book to monitor exported or imported goods: 01 book, made according to form No. 28/STD/GSQL in Appendix V issued with this Circular;
c.3) Carry out procedures for each export and import and record the quantity of goods exported or imported each time in the monitoring book;
c.4) Compare the monitoring book with additional declaration information (if any) of the declarant at the end of the export or import of the consignment to confirm the total quantity actually exported or imported.
- Locations for carrying out customs procedures for imported and exported goods with a one-time declaration registration shall be carried out at a Customs Sub-Department.
Thus, according to regulations, the place of customs procedures for exported and imported goods with one-time registration of customs declarations shall be carried out at a Customs Sub-Department.
