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Customs Department has a written request of the provincial, city strengthen inspection for steel products declared under headings 72.06, 72.07 and 72.24 in a uniform manner.
Recently, General Administration of Customs has instructed the Customs Department of provinces and cities to inspect for goods declared as imported steel. However, the implementation has not been thoroughly and consistently.
Therefore, the General Administration of Customs require units to strictly implement the decision of the streaming system, cases imported consignments subject to actual inspection of goods, require detailed examination, in particular.
At the same time, comply with the provisions of Clause 2, Article 26 of Circular No. 38/2015 / TT-BTC of the Ministry of Finance in the case of late filing documents of origin (C / O). Accordingly, the case can not submit documents C / O at the time the customs declaration, customs declarants declare under preferential import tax rates or normal MFN. When submitting additional documents certificate of origin within the time limit prescribed, the customs declaration supplementary declaration under the special preferential tax respectively, refunded the difference in taxes already paid.
For imported goods declared under heading 72.06 "iron and non-alloy steel ingots or other primary forms (excluding iron of heading 72.03) ', heading 72.07" iron or non-alloy steel in the form of semi-finished products "and 72.24 heading "Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel ": General Customs Office requested the unit test execution as stipulated in Joint Circular No. 44/2013 / BCT-BKHCN TTLT 31-12-2013 Ministry Industry and Commerce, Ministry of Science and Technology for goods import declaration of heading 72.24.
At the same time, perform sample sent for analysis at the Center for analysis and classification of export and import goods branches as defined in Article 31 of Circular No. 38/2015 / TT-BTC of the Ministry of Finance for the goods declaration headings 72.06, 72.07, 72.24 to have a basis for determining the correct nature, composition, physical and chemical properties of the consignment imported.
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