Tax policy for temporarily imported goods for re-export to implement ODA loan projects

 In order to unify the implementation, the General Department of Customs requires the Customs Departments of the provinces and cities to guide enterprises to declare the customs value of imported goods in case of paying sulfur reduction surcharge (referred to as is LSS).
According to the General Department of Customs, recently, many provincial and municipal Customs Departments have reported concerns about customs valuation related to LSS.
Article 5 of Circular 39/2015 / TT-BTC is amended and supplemented in Clause 4, Article 1 of Circular 60/2019 / TT-BTC and Clause 1, Point g Clause 2 Article 13 of Circular 39/2015 / TT- BTC of the Ministry of Finance, the transport costs and costs related to the transport of goods must be adjusted to the customs value of imported goods if not included in the actual payment of imported goods.Accordingly, in comparison with the above provisions, the General Department of Customs said that the LSS surcharge is the amount of money paid for the transportation of vehicles through the area where the emission control measure is applied during the process. transporting imported goods to importing countries. Due to the scope of the costs associated with transporting goods to the first import border gate on the LSS surcharge is an adjustment plus the customs value.
To unify the implementation, the General Department of Customs requires the Customs Departments of provinces and cities to guide enterprises when determining and declaring customs value for imported goods, if enterprises have to pay LSS surcharges and this amount is not including in the total amount of money that an enterprise makes payment to a goods seller, it must be adjusted and added to the customs value of imported goods.
In case the declarant has to pay VAT for the LSS surcharge, the VAT amount does not have to be included in the customs value, the General Department of Customs emphasized.
Also according to the General Department of Customs, the distribution of this surcharge is based on the principle that the value of the surcharge is fully allocated to imported goods according to one of the allocation methods specified in Article 16 of Circular 39/2015 / TT. -BTC of March 25, 2015 of the Ministry of Finance providing for customs value of import and export goods.
According to: Haiquanonline