The General Department of Customs has just sent a request to the Customs Department of provinces and cities to strictly control the customs valuation of 9 groups of imported goods.
Specifically, nine categories of goods that customs agencies must conduct inspection, consultation and valuation in customs clearance are groups of commodities: alcohol; Household electrical appliances of 8418, 8450, 8516, 8415, 8414, 8509, 8422; Fruit, fruit of all kinds, candy, oil; Fresh chilled fish, frozen fish; Frozen and chilled poultry meat;
Along with that is the group of goods: mobile phones, tablet PCs, projectors; Cigarettes, cigars and other preparations of tobacco; Leaves; Two-wheelers, three-wheelers.
It is known that, with these 9 commodity groups, the customs office conducts inspection and consultation requesting enterprises to explain and prove the irrationality of the declared price at the customs clearance stage (within 30 days from the registration date declaration). If the enterprise does not explain, prove the dossier, the declared price unreasonable, the customs agency request the DN additional declaration. In cases where enterprises fail to make additional declarations, they shall make tax assessment according to the provisions of Clause 1, Article 39 of the Law on Tax Administration.
It is known that nine groups of goods that the customs authorities have to conduct inspection and consultations are consumer groups of large quantities imported, high tax rates and subject to special consumption tax.