- 1 Law No. 29/2001/QH10 of June 29, 2001 promulgated by The National Assembly on Customs Law
- 2 Decision no. 149/2005/QD-TTg of June 20, 2005 on the pilot implementation of e-customs procedures the prime minister
- 3 Decree of Government No. 104/2004/ND-CP of March 23, 2004 on the official gazette of the socialist republic of Vietnam
- 4 Law No. 42/2005/QH11 of June 14, 2005 on amendment of and addition to a number of articles of The Law on Customs
- 5 Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance.
- 6 Law No. 17/2008/QH12 of June 03, 2008, on the promulgation of legal documents.
- 7 Decision No. 103/2009/QD-TTg of August 12, 2009, amending and supplementing a number of articles of The Prime Minister''s Decision No. 149/2005/QD-TTg of June 20, 2005, on pilot implementation of e-customs procedures
THE MINISTER OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No. 251/QD-BTC | Hanoi, February 09, 2011 |
DECISION
CORRECTING THE MINISTRY OF FINANCE'S CIRCULAR NO. 205/2010/TT-BTC OF DECEMBER 15, 2010, GUIDING THE GOVERNMENT'S DECREE NO. 40/2007/ND-CP OF MARCH 16, 2007, ON CUSTOMS VALUATION OF IMPORTS AND EXPORTS
THE MINISTER OF FINANCE
Pursuant lo June 3, 2008 Law No. 17/2008/ 01112 on Promulgation of Legal Documents:
Pursuant to June 29, 2001 Customs Law No. 29/2001/OH 10 and June 14. 2005 Law No. 42/ 2005/QH11, Amending and Supplementing a Number of Articles of Customs Law;
Pursuant to the Government's Decree No. 104/2004/NDCP of March 23. 2004. on CONG
BAG (Official Gazelle) of the Socialist Republic of Vietnam:
Pursuant to the Government's Decree No. 11S/2008/ND-CP of November 27. 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance:
Pursuant to the Prime .Minister's Decision No. 149/2005/QD-TTg ofJune20, 2005, on pilot implementation of e-customs procedures:
Pursuant to the Prime Minister's Decision No. 103/2009/OD-TTg of August 12, 2009, amending and supplementing a number of articles of the Prime Minister's Decision No. 149/2005/QD-TLg of June 20, 2005. on pilot implementation of e-customs procedures;
At the proposal of the General Director of Customs,
DECIDES:
Article 1. To correct Clause 1. Article 32 of the Ministry of Finance's Circular No. 205/ 2010/TT-BTC of December 15. 2010, guiding the Government's Decree No. 40/2007/ND-CP of March 16. 2007, on customs valuation of imports and exports, as follows:
Clause 1, Article 32 was written as:
'This Circular takes effect 45 clays from the date of its signing, and supersedes the Ministry of Finance's Circular No. 40/2008/TT-BTC of May 21. 2008, Article 21 of Circular No. 222/ 2009/TT-BTC of November 25. 2009. and other previous guiding documents of the Ministry of Finance contrary to this Circular.''
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
"This Circular takes effect 45 days from the date of its signing, and supersedes the Ministry of Finance's Circular No. 40/2008/TT-BTC of May 21. 2008. Article 21 of Circular No. 222/ 2009/TT-BTC of November 25, 2009, and other previous guiding documents of the Ministry of Finance contrary to this Circular.
Particularly for e-customs procedures, forms and. levels of inspection of values for tax calculation, application of security amounts, consultation, consideration of discount deduction, and organization of implementation shall be decided by directors of district-level customs departments at which e-customs procedures are cleared. This provision is implemented through December 31. 2011. under Article 1 of Decision No. 103/ 2009/QD-TTg"
Article 2. This Decision takes effect on the date of its signing and applies from January 30, 2011. which is the effective date of the Ministry of Finance's Circular No. 205/2010/TT-BTC of December 15.2010.-
UNDER THE AUTHORIZATION OF THE MINISTER OF FINANCE
CHIEF OF OFFICE
Nguyen Duc Chi
- 1 Circular No. 39/2015/TT-BTC dated March 25, 2015, on customs value of imported goods and exported goods
- 2 Circular No. 205/2010/TT-BTC of December 15, 2010, guiding the Decree no.40/2007/ND-CP dated March 16, 2007 of the Government stipulating on determination of customs value for imported, exported goods.
- 3 Circular No. 222/2009/TT-BTC of November 25, 2009, guiding the pilot implementation of e-customs procedures
- 4 Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance.
- 5 Law No. 17/2008/QH12 of June 03, 2008, on the promulgation of legal documents.
- 6 Law No. 42/2005/QH11 of June 14, 2005 on amendment of and addition to a number of articles of The Law on Customs
- 7 Decree of Government No. 104/2004/ND-CP of March 23, 2004 on the official gazette of the socialist republic of Vietnam
- 8 Law No. 29/2001/QH10 of June 29, 2001 promulgated by The National Assembly on Customs Law