Therefore, goods subject to the specifications are not required to be declared on dutiable value declaration but have to declare the value on the export declaration or import declaration in accordance with regulations such as: exports; imports without sales contract shall be determined the dutiable value according to the declared value specified in the Circular 205/2010/TT-BTC of December 15, 2010 of the Ministry of Finance; Imports subject to exemption from import duty, the review for tax exemption; Imports not subject to tax under the provisions of the Law on Export and Import duties; Imports under form of raw materials import for the production of exports… Imports not subject to the above provisions or changed the purpose of use or changed the import mode are also required to be declared the dutiable value on the value declaration as stipulated.
This Circular replaces the Circular No.163/2009/TT-BTC dated August 13, 2009 of the Ministry of Finance and take effects on December 09, 2012.
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