Official letter 1586 /TXNK-TCHQ

To: IMPORT / EXPORT COMPANY

Regarding the reported problem of declaring adjusted adding fees (CIC, THC,…) on the VNACCS / VCISS system, Import-Export Tax Department have instructions:

→ By Vietnamese

• If the classification code of value declaration is “6” – “Applying method of transaction value”

• Follow the instruction regulated at Point 1.49, addendum II of Circular 38/2015/TT-BTC

• If the classification code of value declaration is “7” – “Applying method of transaction while having another relation, without effect to transaction value”

• Declare at “các khoản điều chỉnh” – adjustment as below:

+ “Mã tên” – name code : leave blank

+ “Mã phân loại” – Declaration code : “DP” (sum of tax value ….)

+ Key in the currency of adjusted fee in the next box

+ “Trị giá khoản điều chỉnh” – Value of adjusted fee : key in the total value of adjusted fees

+ “Tổng hệ số phân bổ” – Total distribution coefficient : key in the total distribution coefficient of adjusted fees (if any)

+ “Chi tiết khai trị giá” – Details of declaration value : key in brief of each adjusted fee, for example CIC (1.500.000VND), THC (3.000.000VND),…

* Note: the system allows 1 data line only.

Import-Export Department request provincial and municipal Customs Departments to instruct enterprises follow up

Download the original letter

Source: Customs