According to the regulations, the customs declarant must declare on the same additional declaration to ensure that the value of the royalty fee fully allocated to the imported goods subject to such fee.
Over the past time, the General Department of Customs has received requests for guidance from many provincial and municipal Customs departments and enterprises related to the additional declaration of royalty fees to the customs value of imported goods that have completed customs procedures, especially in the case of having to declare for a large number of customs declarations and goods flows.
To implement regulations on declaration and distribution procedures in case of royalties of imported goods are determined after the goods have been imported, according to the General Department of Customs, point b, clause 8 Article 14 of Circular 39/2015/TT-BTC as amended and supplemented at Clause 8 Article 1 Circular 60/2019/TT-BTC and Article 16 Circular 39/2015/TT-BTC of the Ministry of Finance specified at the time of declaration registration, the customs declarant declares the reason why the royalty fee has not been declared on the customs declaration.
In which, the time limit for declaring and paying tax for additional royalties paid shall comply with the provisions of Point b, Clause 3, Article 7 of Circular 06/2021/TT BTC dated January 22, 2021, of the Ministry of Finance.
In case of additional declaration after customs clearance for a large number of import customs declarations, the number of goods lines that need to be additionally declared is high, the customs declarant must declare and pay additional royalties according to the general declaration of declarations on the same supplementary declaration, ensuring the principle that the value of the royalty fee is fully distributed to the imported goods subject to such fee.
The customs office where the additional declaration is received shall check the declaration file and take responsibility for the accuracy of the data.
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