THE MINISTRY OF FINANCE
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No. 163/2009/TT-BTC
SOCIALIST REPUBLIC OF VIETNAM
Independence- Freedom- Happiness
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Hanoi, August 13, 2009
CIRCULAR
Guiding amendments and supplements to a number of provisions of the Finance Minister’s Decision No. 30/2008/QD-BTC dated May 21, 2008, promulgating declaration forms of dutiable value of imported goods and providing declaration guidance
Pursuant to June 29, 2001 Customs Law No. 29/2001/QH10, and June 14, 2005 Law No. 42/2005/QH11 Amending and Supplementing a Number of Articles of the Customs Law;
Pursuant to June 14, 2005 Law No. 45/2005/QD11 on Import Duty and Export Duty;
Pursuant to the Government’s Decree No. 118/2008/ND-CP dated November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Government’s Decree No. 40/2007/ND-CP dated March 16, 2007, providing for customs valuation of imported goods and exported goods;
The Finance Ministry guides the amendments and supplements to a number of provisions of the Finance Minister’s Decision No. 30/2008/QD-BTC dated May 21, 2008, promulgating declaration forms of dutiable value of imported goods and providing declaration guidance, as follows:
Article 1.
Goods in the following categories are not subject to value declaration on declaration forms of dutiable value, but are still subject to value declaration on declaration forms of exported goods or imported goods according to regulations. Specifically:
a/ Exported goods;
b/ Imported goods without a purchase and sale contract, the dutiable value of which is determined to be the declared value under Clause 7, Section VIII, Part II of the Finance Ministry’s Circular No. 40/2008/TT-BTC dated May 21, 2008;
c/ Imported goods eligible for duty exemption or consideration for duty exemption under June 14, 2005 Law No. 45/2005/QH11 on Import Duty and Export Duty;
d/ Imported goods in the form of imported materials to produce exported goods;
e/ Imported goods not liable to tax;
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