After studying the documents the company has provided and the content of the minutes of may number BB-HC on 26/7/2016, the Group KTSTQ summarize the problem and have the following comments:On 12/01/2016, the company no. 2530/TCT-KB is V/v registration of the category of goods imported under article 7 circular 14/2015/TT-BTC. In section 1.1, the sync list registered company is "system boiler and auxiliary materials and devices in sync comes".On 24/05/2016, Vietnam machinery erection Corporation-there import items according to declare the "unspoken cable threaded Pipe and fittings, 1 boiler system parts and equipment, auxiliary materials, in item 1.1 DM sync number 01/12/01/2016 APPLIED PHYSICAL CHEMISTRY at CCHQ Tay" in the import declaration of the stream of 100873936110 green (A12) on 24/05/2016. The number of imported 1 (foot), worth $ 5,670 bills; the code number of the goods declared as 8502.39.31, 0% import tax, the VAT is 10%.Through the research company profile provided, check after the Customs-Customs Bureau West It found: company report found "no underground cable duct and accessories" is part of the system of the boiler and the auxiliary materials, device synchronization; declaration code is 8502.39.31 (according to the number of code generator-perform key functions) is not yet precisely because:Probe-tube cables and components that are PVC import company, from 20-200 mm diameter, this pipe is not the equipment, machinery and components, is not detailed, disconnected parts, extra sample contrivance, accessory comes to assemble in sync with devices. This pipe is imported supplies of raw materials in order to protect underground cable system. -Pursuant to the provisions in annex IV with circular 14/2015/TT-BKHĐT on 17/11/2015 of the Ministry of planning and investment: PVC pipe is raw materials domestically produced and identified in the specific order number 163 (annex IV), code 3917.23.00. So this item is not in the case of duty-free imports as specified in clause 7 Article 103 circular 38/2015/TT-BTC on 25/3/2015.* Company representative comments: We agree the item "probe of underground cable duct and accessories" which the company entered in the Declaration of 100873936110 (A12) on 24/05/2016, was KTSTQ in decision No. 70/QD-APPLIED PHYSICAL CHEMISTRY on 12/07/2016 technical documents in the name coincides with the name of materials were identified in circular 14/2015/TT-BKHĐT on 17/11/2015 of the Ministry of planning and investment-PVC pipes and spare parts. During the import process as well as the KTSTQ at the Bureau, the company has no legal value vouchers fit to prove this is domestic supplies have yet been produced, as well as in the case of import tax exemption as provided for in paragraph 7 Article 103 circular 38/2015/TT-BTC on 25/3/2015. The company agreed with the opinion of the Group KTSTQ is: "probe of underground cable duct and accessories" which the company entered in the Declaration of 100873936110 (A12) is raw materials domestically produced, are specific identifier in order number 163 (annex IV), code 3917.23.00. This item is not in the case of free imported tax as specified in clause 7 Article 103 circular 38/2015/TT-BTC on 25/3/2015. This case for private companies do not have any comments yet disagreements as well as complaints. However, each batch of imported as well as each type of raw material supplies of power generators have the complex technical standards. Should the supplementary declaration for the same product (not totally identical) that the company has entered in the past, the company had suggested more time (40 days from the date of signing the minutes) to scrutinize and submit in writing the Ministry of planning and investment to determine exactly the same item is other materials in the country of origin or not. * The opinions of the group test:According to the results of research records and also based on the approval from the company representative, the opinion of the KTSTQ Group are:About declaring for the item "submarine cable threaded Pipe and fittings, 1 boiler system parts and equipment, auxiliary materials, in item 1.1 DM sync number 01/12/01/2016 APPLIED PHYSICAL CHEMISTRY at CCHQ Tay" from 100873936110 import declarations (A12) on 24/05/2016; We represent the Customs Agency will adjust the name is "threaded tube cables and accessories," 3917.23.00 commodity code, the tax preferential imports 17%, tax value is VND 126,299,250 and fixing the tax back for the items in the above declaration. (Detailed table enclosed).As a rule, if determined to be the same offense the Customs dehiscent added, the additional declaration made under article 20 circular No. 38/2015/TT-BTC and general guidelines of the General Department of customs.
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