That is the response of the General Department of Customs to the question of Abbaco Vietnam Co., Ltd. on the charge of CIC (empty transfer container empty shell) and EBS (petrol surcharge) on the value of imported goods.
Expenses related to the transportation of imported goods to the first entry border gate are the sums added to the import value. Illustration.
According to the General Department of Customs, Article 5 of Circular No. 39/2015 / TT-BTC stipulates that customs value is the actual price to be paid to the first importing border gate, determined by the application of sequential 6 Customs valuation method.
In addition, in accordance with Clause 1, Article 13 of Circular No. 39/2015 / TT-BTC, adjustments shall be added to the value of imports if they meet the following conditions: The amount actually paid or payable; Must be related to imported goods; Have objective, quantitative data, in accordance with the relevant documents.
And at Point g1, Clause 2, Article 13 of Circular No. 39/2015 / TT-BTC, it is clearly stated that the transport costs and expenses related to the carriage of imported goods to the first entry border gate are the added sum Import value.
With the above regulations, the General Department of Customs asked Abbaco Vietnam Co., Ltd based on the actual import tax dossier for declaration and tax calculation according to regulations.