Table 1.2. Import goods declaration
VIETNAM CUSTOMS IMPORT GOODS DECLARATION
Customs Department:
Customs Branch registers declaration: Customs Branch of import gate: | Reference number: Date, time sent: | Number of declarations: Registration date and time: Number of declaration appendices: | Civil servant registers declaration | ||||||||
1. Exporter: | 5. Type: | ||||||||||
6. Commercial invoice: | 7. License number: Date Expiration date | 8. Contract: | |||||||||
2. Importer: | Day | ||||||||||
Expiration date | |||||||||||
MST | 9. Bill of lading (number/date): | 10. Port of loading: | 11 Port of discharge: | ||||||||
3. Trustee/Authority rights: | |||||||||||
MST | 12. Means of transport: Name, number: Arrival date | 13. Exporting country: | |||||||||
4. Customs Agent: | |||||||||||
14. Delivery terms: | 15. Payment method: | ||||||||||
MST | 16. Payment currency: | 17. Tax calculation rate: | |||||||||
ST T | 18. Product Description chemical | 19. Commodity code | 20. Origin | 21. Preferential treatment | 22. Quantity | 23. Unit of measure | 24. Unit price | 25. Value original currency | |||
1 | |||||||||||
Tax Type Taxable Value/Taxable Quantity | Tax rate (%)/Tax level | Tax money | |||||||||
26. Import tax | |||||||||||
27. Special Consumption Tax | |||||||||||
28. Environmental protection tax | |||||||||||
29. VAT | |||||||||||
30. Total tax amount (cells 26+27+ 28+29): In words: | |||||||||||
31. Quantity of goods, container number | |||||||||||
TT number | a. Container number | b. Number of packages in the container | c. Weight of goods in container | ||||||||
1 | |||||||||||
32. Accompanying documents | 33. I hereby guarantee and take legal responsibility for the content declared on the declaration form. Date (Declarant signs, writes full name, and affixes seal) | ||||||||||
34. Classification results and customs clearance instructions 35. Other notes: | 36. Confirmation of customs supervision | 37. Confirmation of goods release/ bring goods to storage/transfer to border gate | |||||||||
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* Method of making import declaration
The import declaration is printed in black on 2 A4 paper sizes, light green background, with the word NK printed in pink, bold and embossed. The indicators in the section for the declarant and tax calculation of this declaration are recorded as follows:
- Record the export-import business code of the trader registered with the Provincial or Municipal Customs Department.
Indicator 1. Exporter
Enter the full name and address of the foreign exporting enterprise/individual selling to the importer in Vietnam.
Indicator 2. Importer, code
Fill in the full name and address of the importing enterprise/individual in Vietnam. If there is an importer's code, fill in the tax code box.
Expense 3. Trustee, Tax Identification Number
Record the full name, address, telephone number, fax number, and export-import business code of the trader authorizing the importer.
Indicator 4. Customs agent, tax code
Write full name, address, phone number, fax number, tax code of the customs agent.
Indicator 5. Type
The symbol "KD" stands for Business; "DT" for Investment; "GC" for Processing, "SXXK" for Export Production; "NTX" for Temporary Import - Re-export; "TX'' for Re-export.
Check (V) the appropriate box for the type of import.
Indicator 6. Commercial invoice
Enter the commercial invoice number.
Indicator 7. License/Date of issue/Expiry date
Record the number of the document granting quota or approving the import plan of the Ministry of Industry and Trade, the relevant Ministry (if any), the issuing industry and the expiration date and term (if any) of that document.
Indicator 8. Contract
Record the number, date of signing and expiration date (if any) of the commercial contract or contract appendix.
Indicator 9. Bill of lading
Record the number, date, month, year of the bill of lading (B/L) or valid transport document issued by the carrier in lieu of the B/L.
Indicator 10. Port of loading
Record the name of the port and location (agreed upon in the commercial contract) from where the goods are loaded onto the means of transport for shipment to Vietnam using the ISO code.
Expense 11. Port of discharge
Enter the name of the port and location (e.g. Hai Phong) where the goods are unloaded from the means of transport. Apply the port code in accordance with ISO. If the unloading location has not been assigned an ISO code, only the location name should be entered in this field.
Expenditure 12. Transportation
Record the name of the ship, number, flight, train number, and arrival date of the means of transport waiting for imported goods from abroad to Vietnam according to the types of transport by sea, air, or rail. If the shipment is transported by road, only the type of means of transport is recorded, not the number.
Indicator 13. Exporting country
Enter the name of the country from which the goods are transferred to Vietnam (where the goods are finally exported to Vietnam). Apply the Up ISO country code in this indicator. Do not enter the name of the country through which the goods are transited.
Indicator 14. Delivery terms
Specify the delivery terms agreed upon by the buyer and seller in the commercial contract (for example: CIF Hai Phong, FOB TOKYO...).
Indicator 15. Payment method
Specify the payment method agreed upon in the Commercial Contract (e.g. L/C, DA, DP, TTR or barter...).
Indicator 16. Payment currency
Enter the code of the currency of payment (original currency) agreed upon in the commercial contract. Apply the appropriate ISO currency code (e.g. the US dollar is USD).
Indicator 17. Tax calculation exchange rate
Record the exchange rate between the original currency and Vietnamese currency applied to calculate tax (according to current regulations at the time of customs declaration registration) in Vietnamese Dong.
Indicator 18. Description of goods
Record the name, specifications and quality of goods according to the commercial contract.
In case the shipment has 4 or more items, the way to record this indicator is as follows:
- On the customs declaration: write "According to the declaration appendix"
- On the declaration appendix: clearly state the name, specifications and quality of each item.
For shipments that are assigned a code but have many details and items in the shipment (for example: complete equipment, synchronized equipment), the enterprise shall write the general name of the shipment on the declaration and is allowed to make a detailed list (not required to declare in the appendix).
Indicator 19. Commodity code
- Record the goods classification code according to the list of Vietnamese import and export goods (HS.VN) issued by the competent state agency.
In case the shipment has 4 or more items, the way to record this indicator is as follows:
- On the customs declaration: nothing written.
- On the declaration appendix: clearly state the code of each item.
Indicator 20. Origin
Record the name of the country where the goods are manufactured (produced). Based on the correct certificate of origin, agreement on the commercial contract and other documents related to the shipment, apply the country code specified in ISO. In case the shipment has 4 or more items, the recording is similar to indicator 19.
Indicator 21. Preferential treatment
Record preferential treatment for imported goods and services (if any).
Indicator 22. Quantity of goods
Record the quantity or weight of each item in the shipment on the customs declaration in accordance with the unit of measurement in indicator 23. In case the shipment has 4 or more items, the recording method is similar to indicator 19.
Indicator 23. Computer unit
Write the unit name of each item (for example: meter, kg...) as agreed in the contract (but must be in accordance with the standard units of measurement recognized by the Vietnamese State). In case the shipment has 4 or more items, the writing method is similar to that in indicator 18.
Indicator 24. Original currency unit price
Record the price of a unit of goods (in units of measurement in item 23) in the currency stated in item 16, based on the agreement in the commercial contract, invoice, L/C.
- Commercial contracts using the deferred payment method and the purchase price and selling price stated in the contract include the interest payable, the unit price is determined by the purchase price and selling price minus (-) the interest payable according to the commercial contract. In case the shipment has 4 or more items, the recording method is similar to that in indicator 19.
Indicator 25. Original currency value
- Record the original currency value of each imported item according to the formula:
Value in original currency
Original price
=
(target 24)
Quantity
(target 22)
In case the shipment has 4 or more items, the way to record this indicator is as follows:
- On the customs declaration: record the total original currency value of the declared items on the declaration appendix.
- On the declaration appendix: write the original currency value for each item.
Indicator 26. Import tax
a. Taxable value: record the value of each item in Vietnamese currency.
For goods that are subject to the price in the commercial contract or on the commercial invoice as the customs tax value and the original currency unit price is the CIF price or DAF price (for goods imported across land borders), the taxable value is converted from "Exchange rate (indicator 17)" X Original currency value (indicator 25)". If the original currency unit price and other related factors such as insurance fees, transportation fees... are recorded on documents or according to regulations of competent State agencies to calculate the CIF price or DAF price, then the taxable value is calculated according to the formula:
Value
=
tax calculation
Original price
(target 24)
Exchange rate
(index 17)
Quantity (index 22)
For goods or shipments subject to tax calculation prices according to the minimum tax calculation price table, the taxable value is calculated as follows:
Value
=
tax calculation
Minimum price
as per rules
Exchange rate
(index 17)
Quantity (index 22)
- For goods subject to tax calculation under the GATT/WTO Agreement, the tax calculation method of the value declaration shall be implemented according to regulations.
b. Tax rate (%): The tax rate corresponding to the code specified in indicator 19, according to the import tax schedule.
c, Tax amount: Record the import tax payable for each item as the result of the calculation "Taxable value" x "Export tax (%) of each item".
In case the shipment has 4 or more items, the way to record this indicator is as follows:
- On the customs declaration: write the total import tax payable in the "Total" box.
- On the declaration appendix: clearly state the taxable value, tax rate, and import tax payable for each item.
Indicator 27. Special consumption tax
- Taxable value: the taxable value of special consumption tax is the sum of the import taxable value and the import tax payable for each item. Calculation formula:
Taxable value =
Import tax
+
import
Import tax (item 25)
- Tax rate (%): record the special consumption tax rate corresponding to the goods sample number identified by the goods code in indicator 18, according to the special consumption tax table.
c) Tax amount: record the amount of special consumption tax payable as the result of the calculation: "Special consumption tax calculation value" X "Tax rate (%) of each item";
In case the shipment has 4 or more items, the recording method is similar to that in indicator 25.
Indicator 28. Environmental protection tax
- Taxable value: the taxable value of environmental protection tax is the sum of the taxable value of special consumption tax and the special consumption tax payable of each item. Calculation formula:
Special consumption tax
Taxable value = Special consumption tax +
(target 26)
- Tax rate (%): record the environmental protection tax rate corresponding to the commodity sample number identified by the commodity code in indicator 18, according to the environmental protection tax table.
c) Tax amount: record the amount of environmental protection tax payable as the result of the calculation: "Environmental protection tax calculation value" X "Tax rate (%) of each item";
In case the shipment has 4 or more items, the recording method is similar to that in indicator 26.
Indicator 29. VAT
- Taxable value: the taxable value of VAT is the sum of the value of environmental protection tax and environmental protection tax payable for each item. Calculation formula:
Taxable value = Environmental protection tax +
Environmental protection tax (indicator 27)
- Tax rate (%): record the VAT rate corresponding to the commodity sample number identified by the commodity code in indicator 19, according to the VAT table.
c) Tax amount: record the VAT payable as the result of the calculation: "VAT taxable value" X "Tax rate (%) of each item";
In case the shipment has 4 or more items, the recording method is similar to that in indicator 27.
Indicator 30. Total tax amount
Record the total amount of import tax; VAT, special consumption tax, environmental protection tax, in numbers and words.
Indicator 31. Cargo volume, container number
- Record the quantity of purchased goods
- Record the shipping container number
Indicator 32. Accompanying documents
- Record the quantity of each type of document in the file corresponding to the original or copy box.
- List other documents (if any) in the dossier submitted to the customs authority when registering the declaration.
Indicator 33. Customs declarant signature and seal
The customs declarant writes the date/month/year of declaration, signs to confirm, writes full name, title and stamps on the declaration.
Indicator 34. Results of classification and guidance on customs procedures Indicator 35. Other expenses
Indicator 36. Confirmation of customs supervision
Sign and write full name
Indicator 37. Confirmation of goods release/return to storage/transfer to border gate
1.2.4. Method of preparing tax value declaration
* The declaration of tax value of imported goods is made according to form HQ/2008-TGTT.
Table 1.3. Declaration of export goods tax value
DECLARATION OF TAX VALUE OF IMPORTED GOODS
Attached with import declaration HQ/2002-NK No. ......./NK/....../......dated...../...../20
Sheet number .............../.................sheet
Number of appendices of value declaration:……… sheets
HQ/2008-TGTT
1. Export date: Date month year 200.....
TERMS OF APPLICATION OF TRANSACTION VALUE | |||||
2. Does the buyer have full rights to dispose of and use the goods after import? | Yes No | ||||
3. Is the sale or price subject to any conditions that result in the inability to determine the value? price of imported goods? | Yes No | ||||
4. Does the buyer have to pay any additional amount from the proceeds from the disposal and use of imported goods? If yes, is it the amount declared in item 15? | Yes No Yes No | ||||
5. Do the buyer and seller have a special relationship? If yes, please specify that relationship. Does the special relationship affect the transaction value? | Yes No Yes No | ||||
SECTION OF DETERMINING TAX VALUE | |||||
6. Item order number in import declaration | Item number ................. | Item number ..................... | Item number ………….. | Item number ………… | |
I. BASIC VALUE | 7. Purchase price stated on invoice |
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8. Indirect Payment |
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9. Advance payment, deposit | |||||
II. ADD-ONS | 10. Sales commission/brokerage fee |
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11. Packaging costs associated with goods |
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12. Packaging costs |
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13. Buyer Assistance Offered free or discounted: |
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a. Raw materials, components, accessories similar parts |
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b. Materials, fuel, energy consumption |
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c. Tools, instruments, molds, casting molds, similar detail mold |
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d. Design/engineering/development drawings, design art/construction/models, plans, sketches, similar products and services |
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14. Royalties, license fees |
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15. The proceeds must be paid after the disposition, use of goods |
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16. Transportation, loading and unloading costs |
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17. Cargo insurance costs | |||||
1
18. Insurance and freight charges within the country land |
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19. Costs incurred after import |
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20. Interest payable on payment of money purchase |
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21. Taxes, fees and charges payable |
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22. Discount | ||||||
IV. TAXABLE VALUE | 23. Customs value = 7 + 8 + … + 17 – 18 – 19 – … – 22 | |||||
24. Taxable value in Vietnamese Dong | ||||||
25. I hereby guarantee and take legal responsibility for the contents declared in this declaration. Date... month... year 200... (Customs declarant clearly writes full name, title, signs and stamps) | FOR CUSTOMS OFFICIALS ONLY | |||||
26. Notes of receiving customs officer declaration (Sign, print full name) | 27. Notes of customs officers checking, determine taxable value (Sign, print full name) | |||||
