The Prime Minister signed Decision 431/QD-TTg approving the scheme on management of e-commerce activities for export and import goods, which is one of the most important issues related to solutions on customs valuation.
Accordingly, to facilitate the development of e-commerce activities and to comply with the regulations on customs value in guiding documents, principles and methods of customs valuation for import-export goods transacted via e-commerce are specified.
For exported goods, the principle of customs valuation is as follows: the Customs value for exported goods is the selling price of goods at the export border gate exclusive of international insurance cost (I) and international freight cost (F).
Method of determination is as follows: the selling price of goods at the export border gate is the value stated on the electronic invoice or other equivalent documents, excluding international insurance cost and international freight cost.
For imported goods, the principle of customs valuation is as follows: the Customs value is the actual price payable at the first import border gate, including international insurance cost and international freight cost (if any).
The method of determination is as follows: the actual price payable at the first import border gate is the value stated on the electronic invoice or other equivalent documents, including international insurance cost and international freight cost (if any).
Also according to the scheme on management of e-commerce activities for export and import goods, the subjects are permitted to implement e-commerce transactions, including State management agencies related to exported and imported goods; organizations and individuals importing and exporting goods; organizations providing e-commerce trading floor services, owners of e-commerce websites; transporters of export and import goods; bonded warehouse operators; Customs brokers; other organizations and individuals with rights and obligations related to the export and import of goods.
The scope of regulation is that e-commerce transactions for exported and imported goods performed on e-commerce trading floors, e-commerce websites that information of orders imported and exported goods is pre-sent to the Customs data processing system.
By Ngoc Linh/Ngoc Loan
