Decision No. 640/QD-TCHQ dated April 03, 2006 of the General Department of Customs on promulgating procedures on verification and determination of taxable value for import, export goods
THE GENERAL DEPARTMENT OF CUSTOM
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
Hanoi, April 03, 2006
ON PROMULGATING PROCEDURES ON VERIFICATION AND DETERMINATION OF TAXABLE VALUE FOR IMPORT, EXPORT GOODS
HEAD OF CUSTOMS GENERAL DEPARTMENT
Pursuant to Law on Customs No. 29/2001/QH10 dated June, 2001 and Law on Amending to and Supplementing of number of Articles of Law on Customs No. 42/2005QH11 date June 14, 2005;
Pursuant to Decree No. 96/2002/ND-CP dated November 19, 2002 of the Government on Functions, Duties, Powers and Structural Organization of the Customs General Department;
Pursuant to Decree No. 155/2005/ND-CP dated December 15, 2005 of the Government 15, 2005 on determination of customary value for import, export goods;
Pursuant to Circular No. 113/2005/TT-BTC dated December 15, 2005 of the Ministry of Finance Providing guidelines on the Implementation of Import, Export Taxes;
At the recommendations of the Chief of Import, Export Taxes Collection Agency.
Article 1. To promulgate in conjunction with this Decision a procedures on verification and determination of taxable value of import and export goods.
Article 2. This Decision shall take its effect 15 days following the date the same is execute and have its validity of replacement of Decision No. 733/TCHQ/QD/KTTT dated July 19, 2004 of the Head of Customs General Department; Decision No. 1361/TCHQ/QD/KTTT dated November 25, 2004 of the Head of Customs General Department; other previous implementing instruments of the Customs General Department regarding the consultation of taxable value.
Article 3. The heads of agency under the management of Customs General Department; Head of Customs Department at the provinces, cities shall be responsible for the implementation hereof.
ON BEHALF OF THE HEAD DEPUTY HEAD
Dang Thi Binh An
VERIFICATION AND DETERMINATION OF TAXABLE VALUE FOR IMPORT, EXPORT GOODS
(Promulgated in conjunction of Decision No. 640 /QD-TCHQ of the Customs General Department dated April 3, 2006)
Click Download to see full text