DECISION

ON ISSUANCE OF LIST OF EXPORTED GOODS POSING RISKS OF MISVALUATION, LIST OF IMPORTED GOODS POSING RISKS OF MISVALUATION AND REFERENCE PRICES

THE DIRECTOR OF THE GENERAL DEPARTMENT OF CUSTOMS

Pursuant to Decree No. 40/2007/ND-CP dated March 16, 2007 of the Government on customs valuation of imported and exported goods;

Pursuant to Circular No. 205/2010/TT-BTC dated December 15, 2010 of the Ministry of Finance on guidance on Decree No. 40/2007/ND-CP dated March 16, 2007 of the Government on customs valuation of imported and exported goods;

Pursuant to Circular No. 29/2014/TT-BTC dated February 26, 2014 of the Ministry of Finance on amendments to the Circular No. 205/2010/TT-BTC dated December 15, 2010;

Pursuant to Circular No. 175/2013/TT-BTC dated November 29, 2013 of the Ministry of Finance on applying risk management in the customs operations;

Pursuant to Decision No. 1102/QD-BTC dated May 21, 2008 of the Minister of Finance on formulation, management, and use of database of prices;

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DECIDES:

Article 1. The List of exported goods posing risks of misvaluation and enclosed reference prices (Appendix No.1) and the List of imported goods posing risks of misvaluation and enclosed reference prices (Appendix No.2) shall be issued together with this Decision.

Article 2. The customs authorities shall compare and verify the prices declared by the customs declarants, determine the suspicious signs and give advice during the implementation of customs procedures or after the goods have been granted customs clearance under the regulations according to the List of exported goods posing risk of misvaluation and the List of exported goods posing risk of misvaluation and enclosed reference prices. These lists and prices are not used for imposing dutiable values and they are internally circulated and consistently used among customs authorities.

Article 3. Assign the Directors of Customs Departments of provinces, inter-provinces, cities to:

1. Implement the List of exported goods posing risks of misvaluation and the List of imported goods posing risks of misvalution and enclosed reference prices as prescribed in the Circular No. 205/2010/TT-BTC and the Circular No. 29/2014/TT-BTC.

2. Update sufficiently, accurately and promptly the result of document verification; physical verification of exported and/or imported goods; valuation determination; post-customs clearance inspections; investigation into smuggling tackling onto the equivalent database system as prescribed.

3. Collect and analyze information sources prescribed in Clause 3 and Clause 5 Article 1 of the Circular No. 29/2014/TT-BTC to request the General Department of Customs to formulate or amend the List of exported goods posing risks of misvaluation, the List of imported goods posing risks of misvaluation and enclosed reference prices, in particular:

3.1. Supplement reference prices with headings which are in the List of exported goods posing risks of misvaluation, or the List of imported goods posing risks of misvaluation without specific reference prices when the goods under that headings are imported, and supplement reference prices with headings which are in the List of exported goods posing risks of misvaluation, or the List of imported goods posing risks of misvaluation using the form No. 7 issued together with the Circular No. 29/2014/TT-BTC.

3.2. Amend names of headings and/or reference prices of headings in the List of exported goods posing risks of misvaluation, or the List of imported goods posing risks of misvaluation when the prices fluctuates around 10% using the form No. 8 issued together with the Circular No. 29/2014/TT-BTC.

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Article 5. Directors of the General Department of Customs-affiliated agencies, Directors of Customs Departments of provinces, inter-provinces, or cities are responsible for the implementation of this Decision./.

PP. DIRECTOR-GENERAL
DEPUTY DIRECTOR-GENERAL




Hoang Viet Cuong

APPENDIX 1

I/ LIST OF EXPORTED GOODS POSING RISKS OF MISVALUATION
(Issued together with the Decision No. 1114/QD-TCHQ dated April 10, 2014)

1. Aquilaria Crassna Pierre in heading 1211

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3. Kaolin in heading 2507

4. Apatite in heading 2510

5. Marble in heading 2515

6. Sandstone in heading 2516

7. Limestone in heading 2517

8. Dolomite in heading 2518

9. Quicklime in heading 2522

10. Manganese ores in heading 2602

11. Iron ores in heading 2601

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13. Ilmenite ores in heading 2614

14. Monazite ores in heading 2614

15. Rutil ores in heading 2614

16. Titanium slag in heading 2614

17. Zirconium powder in heading 2615

18. Antimony ores in heading 2617

19. Coals in heading 2701; 4402

20. Woods in heading 4407

21. Copper ores in heading 2603; 7404

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23. Aluminium waste and scrap in heading 7602

24. Lead in bar forms in heading 7801

25. Zinc in heading 7910

APPENDIX 1

II/ REFERENCE PRICES ENCLOSED WITH LIST OF EXPORTED GOODS POSING RISKS OF MISVALUATION
(Issued together with the Decision No. 1114/QD-TCHQ dated April 10, 2014)

No.

Heading

Good

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Model

Production year

Origin

Unit

Price (USD)

1

1211

1. Aquilaria Crassna

...

...

...

2

1211

Aquilaria Crassna Pierre

...

...

...

Vietnam

Kg

150

3

2505

2. Silica sands

...

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...

4

2505

Silica sands used for die manufacture, type V5, AFS number (30-38), SiO2 content > 99%, screened, desiccated, grain sizes.

Vietnam

...

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...

116

5

2505

Silica sands used for die manufacture, type SF, AFS number (50-55), SiO2 content 99.7%, screened, desiccated, grain sizes.

Vietnam

Metric ton

...

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...

6

2505

Silica sands, screened, type M6, grain sizes, SiO2 content ≥ 99.6%.

Vietnam

Metric ton

67.5

...

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2505

Silica sands of Cam Ranh Bay, screened, SiO2 content 99.51%, FE2O3: 0.05% Max, CR2O3: 0.001% Max, TIO2: 0.03% Max. grain size: 20 MESH: 0.6% Max, -140 MESH: 5% Max.

Vietnam

Metric ton

35.50

8

...

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Silica sands of Cam Ranh Bay, screened, type MW-25, SiO2 content 99.52%, AFS.GFN number 25-30.

Vietnam

Metric ton

22.5

9

2505

...

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...

Vietnam

Metric ton

20

10

2507

3. Kaolin

...

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...

11

2507

Ground kaolin of Phu Tho province (type M), Al2O3 content 36.54%; Fe2O3 content 0.35%; grain size: 0.004 mm

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Vietnam

Metric ton

220

12

2507

Kaolin type HTK – 80AP, in powder, screened, used for ceramic manufacture, Al2O3 content 38.24%; Fe2O3 content 0.61%; grain size ≤ 0.074 mm

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Vietnam

Metric ton

216

13

2507

Kaolin type HTK – 80AP, in granules, screened, used for ceramic manufacture, Al2O3 content 38.05%; Fe2O3 content 0.88%; grain size ≤ 0.074 mm

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Metric ton

192

14

2510

4. Apatite

...

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15

2510

Apatite type 1, P2O5 content ≥ 32%. Moisture (H2O) content < 5%, grain size 0 - 0.25 mm

Vietnam

Metric ton

...

...

...

16

2515

5. Marble in block shapes

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...

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2515

Marble, in blocks, cut, processed, dimensions (152 - 297) cm x (72 - 160)cm x (58 - 153)cm

Vietnam

M3

1000

18

...

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6. Sandstone

19

2516

...

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...

Vietnam

Granule

0.52

20

2517

7. Limestone

...

...

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21

2517

Limestone, processed, size 10-40 cm, CaCO3 content 97.68%; whiteness 95.3%

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Vietnam

Metric ton

68

22

2517

Ultra-fine Calcium carbonate super powder GCC-MT25, coated stearic acid, used in industry

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...

Vietnam

Metric ton

103

23

2517

Gray limestone lumps, size 10-15 cm, used in glass manufacture

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...

Metric ton

62

24

2517

Limestone, in granules, used as building materials, size 10 mm – 60 mm, 10% difference in weight

Vietnam

...

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...

10

25

2517

Limestone, in granules, used in metallurgy, obtained from the screening of limestone, grain size 50 – 90 mm > 90%, 10% difference in weight

Vietnam

Metric ton

...

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26

2518

8. Dolomite

...

...

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2518

Dolomite, not calcined, in granules, size 10 – 25 mm, used in construction

Vietnam

Metric ton

105

28

...

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9. Quicklime

29

2522

...

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...

Vietnam

Metric ton

115

30

2602

10. Manganese ores

...

...

...

31

2602

Manganese ores content 49.5%

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...

Vietnam

Metric ton

270

32

2601

11. Iron ores

...

...

...

33

2601

Iron ores content 42% - < 54%

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...

Metric ton

92

34

2601

Iron ores content 54% - < 62%

Vietnam

...

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110

35

2601

Iron ores content > 62%

Vietnam

Metric ton

...

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...

36

2608

12. Zinc

...

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2608

Zinc concentrates, Zn content ≥ 50%

Vietnam

Metric ton

2,200

38

...

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Zinc ingots, used in the plating industries, not alloyed, Zn content 99.95% – 99.99%

Vietnam

Metric ton

2,129

39

2610

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40

2610

Chromium content 44%

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Vietnam

Metric ton

190

41

2614

14. Ilmennite ores

...

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42

2614

Illmennite concentrates, TiO2 content 42% - 63%

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Vietnam

Metric ton

850

43

15. Monazite ores

...

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44

2614

Monazite concentrates, REO content ≥ 57

Vietnam

...

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1,220

45

2614

16. Rutile ores

...

...

...

46

2614

Rutile concentrates, TiO2 content 83% - < 88.45%

Vietnam

Metric ton

950

...

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2614

Rutile concentrates, TiO2 content 88.45% - < 92%

Vietnam

Metric ton

1,350

48

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Rutile concentrates, TiO2 content > 92%

Vietnam

Metric ton

2,000

49

2614

...

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50

2614

Titanium slag, TiO2 content ≥ 56%, FeO content ≥ 9%, Fe content ≤ 27%

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Vietnam

Metric ton

1,100

51

2615

18. Zirconium powder

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52

2615

Ultra-fine Zirconium powder, grain size 74mm, ZrO2 content 65% min

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Vietnam

Metric ton

1,500

53

2615

Ultra-fine Zirconium powder, grain size 45mm, ZrO2 content 65% min

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Metric ton

1,900

54

2615

Ultra-fine Zirconium powder, grain size 5mm, ZrO2 content 65% min

Vietnam

...

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...

2,300

55

2617

19. Antimony ores

...

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56

2617

Antimony content 30%

Vietnam

Metric ton

1,800

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20. Coal

58

...

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20.1 Coal

59

2701

...

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Vietnam

Metric ton

48

60

2701

Lump coal of Hon Gai or Cam Pha No.11C (size ≤ 15 mm, ash content 42.5%, GCV 4,601 – 4,900 Kcal/kg)

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Vietnam

Metric ton

58

61

2701

Lump coal of Hon Gai or Cam Pha No.11B (size ≤ 15 mm, ash content 39.5%, GCV 4,001 – 4,300 Kcal/kg)

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Vietnam

Metric ton

63

62

2701

Lump coal of Hon Gai or Cam Pha No.11A (size ≤ 15 mm, ash content 36%, GCV 5,201 – 5,500 Kcal/kg)

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Vietnam

Metric ton

69

63

2701

Lump coal of Hon Gai or Cam Pha No.10B2 (size ≤ 15 mm, ash content 30%, GCV 5,701 – 6,000 Kcal/kg)

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Metric ton

86

64

2701

Lump coal of Hon Gai or Cam Pha No.6 (size ≤ 15 mm, ash content 30%, GCV 7,801 – 8,000 Kcal/kg)

Vietnam

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142

65

2701

Lump coal of Vang Danh or Uong Bi (size 15 mm - 40 mm, ash content 30%, GCV ≥ 7,000 Kcal/kg)

Vietnam

Metric ton

...

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66

2701

Lump coal of Hon Gai or Cam Pha No.5 (size 6 -18 mm, ash content 5% - 7%, GCV 7,901 – 8,100 Kcal/kg)

Vietnam

Metric ton

195

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2701

20.2 Coal dust

68

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Coal dust Anthracite size ≤ 15 mm Of a kind of Vang Danh or Nam Mau (ash content 5% - 15%, GCV 6,700 – 7,400 Kcal/kg)

Vietnam

Metric ton

103

69

2701

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Vietnam

Metric ton

135

70

2701

Coal dust of Hon Gai No. 2, size ≤ 15 mm

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Vietnam

Metric ton

300

71

2701

Lump coal of Hon Gai No.10B2 (size ≤ 15 mm, ash content 27% - 35%, GCV ≥ 5250 Kcal/kg)

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Vietnam

Metric ton

114

72

4402

20.3 Charcoal

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73

4402

Eucalyptus charcoal type 1 (eucalyptus wood products)

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Metric ton

1,600

74

4402

Eucalyptus charcoal type 2 (eucalyptus wood products)

Vietnam

...

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...

1,400

75

4402

Eucalyptus charcoal type 3 (eucalyptus wood products)

Vietnam

Metric ton

...

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76

4402

White coal produced from Eucalyptus in cultivated forests, type L (Size 20-27 cm)

Vietnam

Metric ton

1,650

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4402

White coal produced from Eucalyptus in cultivated forests, type M (Size 10-20 cm)

Vietnam

Metric ton

1,550

78

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White coal produced from Eucalyptus in cultivated forests, new coal 100%, type S (size 4 - 9 cm)

Vietnam

Metric ton

1,450

79

4402

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Vietnam

Metric ton

1,150

80

4402

Charcoal (of low quality wood)

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China

Metric ton

500.00

81

4407

21. Wood

...

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82

4407

 Pomu wood, chipped

...

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Laos

M3

630

83

4407

Rubber wood, chipped, dimensions 30 mm x 45~85 mm x 400~1000 mm

...

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M3

374

84

4407

Pterocarpus pecatus Pierre, chipped, 813 bars

Cambodia

...

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...

2,500

85

4407

Rosewood, chipped (10 -20 cm in width)

Vietnam

M3

...

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...

86

2603

22. Copper ores

...

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2603

Copper ores content 18%

Vietnam

Metric ton

900

88

...

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Copper ores content 20%

Vietnam

Metric ton

1,100

89

7404

...

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Vietnam

Metric ton

650

90

7204

23. Steel

...

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91

7204

Steel scraps

...

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Vietnam

Metric ton

112

92

7602

24. Aluminium

...

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93

7602

Aluminium waste

...

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Metric ton

1,300

94

7801

25. Lead

...

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95

7801

Lead ingots

Vietnam

Metric ton

...

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APPENDIX 2

I/ LIST OF IMPORTED GOODS POSING RISKS OF MISVALUATION
(Issued together with the Decision No. 1114/QD-TCHQ dated April 10, 2014)

01- Meat of cattle, poultry, chilled (heading 0201; 0202; 0203; 0204; 0207; 0208; 0210)

02- Fish and fish products (in heading 0301; 0302; 0303; 0304; 0305)

03- Milk and milk products

- 0401 Milk and cream, not concentrated nor containing added sugar or other sweetening matter

- 0405 Butter and other fats;

- 0406 Cheese

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05- Vegetables, fruits, nuts or other edible parts of plants and preparations thereof, cocoa and preparations thereof, other edible preparations

- 0701 Potatoes (excluding seed)

- 0702 Tomatoes.

- 0704; 0705; 0706; 0707; 0708; 0709 Vegetables, tubers

- 0802 Other nuts

- 0813 Dried fruits

- 1806 Chocolate and other food preparations containing cocoa

- 2001 Vegetables, fruit, nuts and other edible parts of plants

- 2009 Fruit juice and vegetable juices

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- 2103 Sauces and preparations thereof; mixed condiments and mixed seasonings; mustard flour.

- 2104 Soups and preparations thereof

- 2105 Ice cream and other edible ice

06- Edible fresh fruits (in heading 0803; 0804; 0805; 0806; 0807; 0808; 0809; 0810)

07- Refined vegetable oils

- 1509; 1511; 1512; 1513 Vegetable oils (olive oil, palm oil, sunflower-seed oil, cotton-seed oil, safflower oil, coconut oil, palm kernel oil, etc)

08- Preparations of meat, fish or crustaceans, molluscs or other aquatic invertebrates

- 1601 Sausages and similar products of meat

- 1602 Meat and edible meat offal

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- 1604 Prepared or preserved fish, fish eggs;

- 1605 Crustaceans, molluscs and other aquatic invertebrates.

09- Food preparations of cereals, flour, starch, or milk, confectionary

- 1901 For infant use

- 1902 Pasta

- 1903 Tapioca products

- 1905; 1704; 1806 Confectionary

10- Functional food

- 2106 Functional food, dietary supplement

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12- Spirits (in heading 2203, 2204, 2205, 2206, 2208).

13- Glutamate (in heading 2922)

14- Perfumes, cosmetics, soap, fabric softener;

- 3303 Perfumes

- 3305 Preparations for use on the hair Shampoos, anti-dandruff shampoos

- 3306 Preparations for oral or dental hygiene Toothpaste, mouthwash.

- 3307 Preparations for shaving; body wash, shower gel,

- 3401 Scented soap

15- Poplyethers, alkyd resins, unsaturated, in the form of liquids (in heading 3907)

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- 3916;3918;3819;3921: Plastic rods, plastic film, plastic floor covering;

17- Sanitary ware

- Baths, shower-baths (in heading 3922)

- Toilet (in heading 6910)

- Shower (in heading 8481)

- Sinks; Lavabo (in heading 6910)

- Urinals (in heading 6910)

- Sanitary ware (in heading 7324)

18- Pneumatic tyres of rubber used on motor cars, motorcycles;

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- 4013 Tyres used on motor cars, motorcycles

19- Products of leather

- Briefcases, wallets, purses of leather (in heading 4202)

- Belts (in heading 4203)

20- Wood or board for parquet flooring (4411)

21- Paper, paperboard

- 4808; 4814 Wallpaper and similar wall coverings;

22- Fabrics In heading 5208; 5212; 5407; 5408; 5512; 5516; 5901; 5903; 5904; 5906; 5907; 6001; 6006;

23- Carpets and other textile floor coverings

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24- Clothes, suits (in heading 6101; 6102; 6103; 6104; 6105; 6106; 6109; 6201; 6202; 6203; 6204; 6205; 6206);

25- Footwear (in heading 6403; 6404; 6405);

26- Stone, ceramic products.

- 6802; 6803: Granite, marble, slate;

27- Tiles (in heading 6907; 6908)

28- Glass/glass mirrors:

- Building glass (heading 7004; 7005)

- Safety glass (in heading 7007)

- Glass mirrors (in heading 7009).

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- 7013: Pots, bowls, glasses, cups, bowls, plates.

30- Chain

- 7315 Bicycle or motorcycle chain

31­- Iron or steel

- Iron or non-alloy steel in form of rods, in irregularly wound coils (in heading 7213)

- Iron or steel used for concrete reinforcement (in heading 7213, 7214, 7215, 7228)

- Alloy steel (in heading 7228);

- Iron or steel containing indentations, ribs, or grooves (in heading 7213)

- Iron or non-alloy steel in form of angles, in L, T, U, I, H, etc sections (in heading 7216)

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33- Plastic and metal household products, office equipment:

- 3924; 7013; 7323; 7315; 7418; 7615: Tableware, kitchenware

- 3926 Office equipment

34- Tools and hand tools; Padlocks, locks; strong-boxes; Filling cabinets;

- 8202 Hand saws, blades for saws.

- 8203 Pliers, drills

- 8204; 8206 Wrenches, screwdrivers; hand tools.

- 8205 Hand tools used for metal working, wood processing production.

- 8213 Razors and razor blades

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- 8303 Strong-boxes, safe deposit lockers.

- 8304 Filing cabinets

35- Fully assembled engines (in heading 8407; 8408- excluding aircraft engines).

36- Accumulators, Ignition equipment used for starting engines; Lighting equipment (in heading 8507; 8511; 8512; 8413).

37- Air conditioning machines (in heading 8415).

38- Refrigerators, freezers of the upright type (in heading 8418).

39- Washing machines (in heading 8450).

40- Electrical household equipment:

- Shavers, hair clippers (in heading 8510)

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- Dish washing machines (in heading 8422);

- Cooker hoods (in heading 8414);

- Vacuum cleaners (in heading 8450);

- Liquidizers, fruit processors (in heading 8509);

- Smoothing irons; radiators; microwave ovens; electric plug; kettles; cookers; toasters; electric stoves (in heading 8516);

41- Electric motors, generators; generating sets with internal combustion engines (in heading 8501; 8502).

42- Cellular phones (in heading 8517).

43- Box speaker type; recorders; Video recording or reproducing apparatus; music players; radio cassette players:

- 8518: Box speaker type.

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- 8521: Video recording or reproducing apparatus

- 8527: Music players; radio cassette players.

44- Lamps.

- 8539; 8540; 9405: Filament lamps and lighting fittings, fluorescent lamps.

45- Motor vehicles for the transport:

- Motor vehicles for the transport with fewer than 9 seats (in heading 8703).

- Motor vehicles for the transport with 10 seats or more (in heading 8702) - Excluding motor vehicles specifically designed for use in airports with 30 seats or more.

46- Motor vehicles for the transport, tractors,

- 8701: Tractors

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- 8707: Bodies (including cabs) for the motor vehicles.

- 8716: Trailers.

47- Two-wheeled motor vehicles

48- Electric bicycles (in heading 8711).

49- Bicycles:

- 8712 Two-wheeled bicycles

- 8715: Baby carriages

50- Spectacles, watches/clocks; photographic cameras;

- 9004: Spectacles

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- 9101; 9102; 9205: Wrist-watches, pocket watches, clocks.

51- Furniture:

- 9401: Tables, chairs, cabinets, beds (including table, chair, bed, cabinet sets)

52- Electric quilts (in heading 9404).

53- Toys:

- 9503: Tricycles, scooters; pedal cars; Toys representing animals, construction sets, puzzles

- 9504: Video game consoles and machines, articles for funfair.

- 9506: Articles and equipment for general physical exercise, gymnastics.

54- Brooms, Tooth brushes; pens, office furniture

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...

- 9608; 9609: Pens.

- 9610: Boards

55- Vacuum flask, vacuum vessels (in heading 9617)