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| Procedure Name | Procedures applied to declaring the temporary price of exported/imported goods; taxes on copyright pay, license pay, and the amount directly paid by the importer from the amount collected after selling, disposing of, using imported goods |
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| Description |
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Category
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Customs Clearance Procedure
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Responsible Agency
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Customs Division at Airports
Phone:
Email:
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Legal basis of the Procedure
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Law on Customs No. 54/2014/QH13 dated June 23, 2014;
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Circular No. 39/2015/TT-BTC of the Ministry of Finance on customs value of exported or imported goods
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Circular No. 38/2015/TT-BTC dated March 25, 2015 on customs procedures; customs supervision and inspection; export tax, import tax, and tax administration of exported or imported goods;
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Processing time
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- 05 days from the date of actual payment of taxes on copyright pay, license pay, entities or individuals shall declare the official price in the Post-clearance additional declaration
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Fee
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Required documents
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No
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Type of documents
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Note
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1
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Post-clearance additional declaration
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01 copy
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Process Steps
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No
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Contents
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Step 1
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Entities or Individuals shall declare the temporary price for exported/imported goods on VNACCS. When the official price is available, it shall be declared in the post-clearance additional declaration
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Step 2
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The Customs Authority shall conduct examination to determine the customs value.
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Flow chat
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| Category | Procedure |
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This procedure apply to theses Measures.
