There are not enough grounds for additional contribution to the form of capital contribution

It is the advice of the Dong Nai Customs Department related to the reader's question sent to the Customs Newspaper asking about the form of payment for imported goods is machinery and raw materials for production.

Dong Nai Customs. Internet photos

You ask the question: We are a 100% foreign-invested FDI company, import lots of machinery and raw materials for production. We have now opened the declaration form of payment TTR (as with the purchase contract was made). Under the purchase contract, the buyer and the buyer can pay the buyer and the buyer the full amount of the purchase price.

But according to the fact that we are a 100% foreign invested capital company, we have applied to fix the payment method but have been rejected.

So if we can correct the declaration and fix it in the form of capital contribution or not?

Consultant on this issue, Dong Nai Customs Department has opinion: Pursuant to Clause 2, Article 20 of the Ministry of Finance's Circular No. 38/2015 / TT-BTC on customs procedures; Customs inspection and supervision; Export tax, import duty and tax administration for export and import goods stipulate: Article 20.- Additional declaration of customs dossiers

2. Contents of additional declaration include:

A) Making additional declarations of information on e-customs declarations, except for information indicators not yet additionally declared as specified at Point 3, Appendix II to this Circular; For the criteria on the customs declaration which are not supported by the system, the additional declaration shall be made according to the guidance at Point 4, Appendix II to this Circular (not printed herein).

In Section 3, Appendix II - Indicators of information related to e-customs procedures for imported and exported goods, issued together with the above-mentioned Circular No. 38/2015 / TT-BTC, . Indicators of information on e-customs declaration forms are not additionally declared, including: import declaration, type code, commodity classification code, transport mode code, customs office, importer code, code Agent   customs declaration service.

Accordingly, the indicator "Payment method" does not belong to the indicators on the electronic declaration is not added.

However, the actual declaration of "Payment method" previously on the customs declaration, the declaration contents must be consistent with the documents and documents under the declaration as prescribed and consistent with the nature Economic operations arise. On the other hand, according to the opinion of enterprises, the type of enterprise is 100% foreign investment capital to propose additional declaration to the form of capital contribution is not enough basis.

Therefore, it is recommended that the company directly contact the customs office where the declaration form is submitted to explain the details and produce the dossier of the original declaration and documents related to the supplementary declaration. This customs department shall give opinions on specific cases according to regulations.

Source of Customs Newspaper

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