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The Prime Minister has just signed the Decision 431 / QD-TTg approving the Project on management of e-commerce activities for export and import goods, one of the important issues related to the solution to how to calculate the dutiable value.Accordingly, in order to facilitate the development of e-commerce activities and to comply with the regulations on customs value in guiding documents, principles and methods of customs valuation of exported goods, Import via e-commerce transactions is specified.
For exported goods, the principle of customs valuation of exported goods is: Customs value is the selling price of goods up to the export border gate excluding international insurance premiums (I), international freight (F).
Method of determination is as follows: The selling price of goods at the checkpoint of export is the value stated on the electronic invoice or other equivalent documents, excluding international insurance costs and charges. international transport.
For imported goods, the principle of customs valuation of imported goods is as follows: Customs value is the actual price payable up to the first import border gate, including international transport charges and international insurance premiums (if any).
The method of determination is as follows: The actual price payable up to the first import border gate is the value stated on the electronic invoice or other equivalent documents and documents, including international transportation charges and charges. international insurance (if any).
Also according to the Scheme on management of e-commerce activities for exported and imported goods, the subjects of application of the scheme include: State management agencies related to exported and imported goods e-commerce translation; Organizations and individuals that export and import goods traded via e-commerce; Organizations providing e-commerce trading floor services, owners of sales e-commerce websites; Enterprises transporting export and import goods may transact via e-commerce; bonded warehouse enterprises; Customs clearance agents; Other organizations and individuals have rights and obligations related to the export and import of goods traded via e-commerce.
Scope of regulation is e-commerce transactions for exported and imported goods performed on e-commerce trading floors, sales e-commerce websites with information about pre-ordered orders. to the Customs electronic data processing system for imported and exported goods traded via e-commerce.
According to: Haiquanonline