On 04 August 2008, the General Department of Customs promulgated the Decision No. 1636/QD-TCHQ on process for checking, determining price for tax calculation with respect to imported, exported – goods replacing the Decision No. 640/QD-TCHQ dated 03 April 2006 and other guiding documents of the General Document of Customs on checking, consulting price for tax calculation.

 

Accordingly, this process gives guidelines for checking declared tax calculation value, consulting, determining price for tax calculation; Fixing separate responsibilities of levels, departments regarding the profession of checking, determining price for tax calculation and shall be carried out concurrently with Process of Customs Procedure regarding commercial imported/exported goods; Process of reviewing customs dossier; Process of checking and fixing tax regarding exported/imported goods while doing the customs procedures. The checking tax calculation value shall be implemented under the principle of applying risks tax calculation basing on classifying imported/exported goods into the list of goods to be managed on risks of price and the list of main point products during process of checking declared value.

 

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