Tiếng Việt
To meet the price reduction conditions, the documents, sales contracts, and price reduction agreements must state the reason for the price reduction.
The General Department of Vietnam Customs has given a specific response to FCC Vietnam Co., Ltd. on reducing prices of imported components between the company and some export partners.
The GDVC cites Point d, Clause 2, Article 15 of Circular 39/2015/TT-BTC stipulating discount, discount conditions, documents, declaration procedures, and application for price discount.
According to the regulations, the GDVC said that the company does not meet requirements of price reduction.
In the sales contract, the company’s price reduction agreement shows the unit price that has not been reduced and the unit price has been reduced, but does not show the reason for the price reduction. Therefore, there is no basis to determine discounts as per item d.1.1, point d, clause 2, Article 15 of Circular 39/2015/TT-BTC.
In addition, the payment terms in the sales contract and commercial invoice show that the payment method is TT, which is inconsistent with regulations specified in item d.1.4, point d, clause 2, Article 15 of the Circular. 39/2015/TT-BTC (the payment method must be L/C or TTR).
The GDVC said that the company has not yet met requirements of price reduction.
By haiquanonline