What is vtv5 trực tiếp bóng đá hôm nay newest customs declaration form in Vietnam?

What is vtv5 trực tiếp bóng đá hôm nay newest customs declaration form in Vietnam?

Under Clause 8, Article 3 of vtv5 trực tiếp bóng đá hôm nay2019 Tax Administration Law, “customs declaration” means a document stipulated by vtv5 trực tiếp bóng đá hôm nay Minister of Finance and used as a tax return for imported or exported goods.

According toCircular 38/2015/TT-BTC, there are two customs declaration forms for exports and imports: Form HQ/2015/XK and Form HQ/2015/NK:

Form HQ/2015/XK is prescribed in Appendix 5 issued together withCircular 38/2015/TT-BTC: DOWNLOAD

Form HQ/2015/NK is prescribed in Appendix 4 issued together withCircular 38/2015/TT-BTC: DOWNLOAD

What is vtv5 trực tiếp bóng đá hôm nay newest customs declaration form in Vietnam? (Image from Internet)

What does customs duty in Vietnam mean?

Under Clause 11, Article 3 ofDecree 46/2020/ND-CP, vtv5 trực tiếp bóng đá hôm nay definition of customs duty is as follows:

Declaration and payment of registration fee

Definitions

For vtv5 trực tiếp bóng đá hôm nay purposes of this Decree, these terms are construed as follows:

1.“ACTS” means vtv5 trực tiếp bóng đá hôm nay integrated information technology system developed by Member States of ASEAN (hereinafter referred to singularly as "Contracting Party" and collectively as "Contracting Parties") for vtv5 trực tiếp bóng đá hôm nay purposes of connecting and exchanging information to carry out electronic transit procedure, control vtv5 trực tiếp bóng đá hôm nay movement of goods across vtv5 trực tiếp bóng đá hôm nay territory of Contracting Parties, assisting customs authorities of Contracting Parties in calculating customs duties and guarantee amounts, and exchanging information for recovery of customs debts under Protocol 7 on Customs Transit System (hereinafter referred to as “Protocol 7”).

2.“Customs transit declaration” means vtv5 trực tiếp bóng đá hôm nay electronic customs declaration containing information provided by vtv5 trực tiếp bóng đá hôm nay Declarant to place goods under vtv5 trực tiếp bóng đá hôm nay ACTS procedure.

Each customs transit declaration shall include only vtv5 trực tiếp bóng đá hôm nay goods to be loaded on a single means of transport for a transit operation through vtv5 trực tiếp bóng đá hôm nay ACTS procedure.

3.“Transit Accompanying Document” or “TAD” means vtv5 trực tiếp bóng đá hôm nay customs transit declaration approved by vtv5 trực tiếp bóng đá hôm nay customs authority of departure and printed out from vtv5 trực tiếp bóng đá hôm nay ACTS.

4.“Transit operation” means vtv5 trực tiếp bóng đá hôm nay transport of goods in transit from a customs authority of departure to a customs authority of destination under vtv5 trực tiếp bóng đá hôm nay ACTS procedure.

5.“Guarantee” means vtv5 trực tiếp bóng đá hôm nay guarantor’s promise to ensure payment of customs duties which may be incurred in transit operations.

6.“Single journey guarantee” means vtv5 trực tiếp bóng đá hôm nay guarantor’s promise to fulfill obligations to pay vtv5 trực tiếp bóng đá hôm nay full amount of customs duties which may be incurred in a single transit operation.

7.“Multiple journey guarantee” means vtv5 trực tiếp bóng đá hôm nay guarantor’s promise to fulfill obligations to pay vtv5 trực tiếp bóng đá hôm nay full amount of customs duties which may be incurred in a number of transit operations.

8.“Guarantor” means any natural or legal person who undertakes with vtv5 trực tiếp bóng đá hôm nay customs authority of departure, vtv5 trực tiếp bóng đá hôm nay customs authority of transit and vtv5 trực tiếp bóng đá hôm nay customs authority of destination in writing to pay any potential customs duties at vtv5 trực tiếp bóng đá hôm nay request of customs authorities relating to a transit operation.

9.“Guarantor in Vietnam” (in case goods are transported from Vietnam across vtv5 trực tiếp bóng đá hôm nay territory of one or more Contracting Parties) means vtv5 trực tiếp bóng đá hôm nay credit institution or foreign bank branch that operates in accordance with vtv5 trực tiếp bóng đá hôm nay Law on Credit Institutions and undertakes with vtv5 trực tiếp bóng đá hôm nay customs authority of Vietnam, vtv5 trực tiếp bóng đá hôm nay customs authority of transit and vtv5 trực tiếp bóng đá hôm nay customs authority of destination to pay any potential customs duties which may be incurred in transit operations.

10.“Office of guarantee” means vtv5 trực tiếp bóng đá hôm nay office designated by a Contracting Party of Protocol 7 to give vtv5 trực tiếp bóng đá hôm nay authorisation of guarantors and supervise guarantees covering transit operations. vtv5 trực tiếp bóng đá hôm nay offices of guarantee in Vietnam are customs authorities.

11.“Customs duties" means vtv5 trực tiếp bóng đá hôm nay import duties, taxes and charges which may be incurred in respect of goods in transit.

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Under vtv5 trực tiếp bóng đá hôm nay above definition, customs duty means vtv5 trực tiếp bóng đá hôm nay import duty, tax, and chargethat may be incurred in respect of goods in transit.

What currency is used forcustoms duty payment in Vietnam?

According to Clause 3, Article 24 ofDecree 46/2020/ND-CP, vtv5 trực tiếp bóng đá hôm nay regulations on vtv5 trực tiếp bóng đá hôm nay currency of guarantee and payment of customs duties are as follows:

- Currency of guarantee: If vtv5 trực tiếp bóng đá hôm nay goods are transported from Vietnam across vtv5 trực tiếp bóng đá hôm nay territory of one or more Contracting Parties, vtv5 trực tiếp bóng đá hôm nay currency shown in vtv5 trực tiếp bóng đá hôm nay letter of guarantee shall be VND.

In other cases, vtv5 trực tiếp bóng đá hôm nay currency shown in vtv5 trực tiếp bóng đá hôm nay letter of guarantee shall comply with vtv5 trực tiếp bóng đá hôm nay provisions in force in vtv5 trực tiếp bóng đá hôm nay country of departure.

- Currency of payment of customs duties: vtv5 trực tiếp bóng đá hôm nay currency of customs duties paid to customs authorities of Vietnam is VND, except cases where vtv5 trực tiếp bóng đá hôm nay customs duties are declared and paid in a freely convertible currency as prescribed in vtv5 trực tiếp bóng đá hôm nay Law on tax administration.

vtv5 trực tiếp bóng đá hôm nay exchange rate applied when calculating vtv5 trực tiếp bóng đá hôm nay duties payable shall comply with regulations of vtv5 trực tiếp bóng đá hôm nay Law on customs.