Chapter I
GENERAL PROVISIONS
Article 1.- Governing scope and objects of application
1. This Decree provides for customs valuation for the purpose of calculating tax and making statistics on imported and exported goods.
2. Imported and exported goods are objects of application of this Decree.
3. Where the treaties to which Vietnam is a party contracting contain provisions different from those of this Decree, the provisions of such treaties shall apply.
Article 2.- Interpretation of terms
1. "Transaction value" means the total money amount actually paid or to be paid directly or indirectly by the buyer to the seller in order to buy imported goods, adjusted under the provisions of Article 13 of this Decree.
2. "Sale for export to Vietnam" means a commercial activity whereby goods are transferred from the seller to the buyer through Vietnamese border-gates or borders or from non-tariff zones into the domestic market, for the purpose of transferring the goods ownership from the seller to the buyer.
3. "The export date" used in the method of transaction value of identical imported goods and the method of transaction value of similar imported goods is the date when goods are loaded onto means of transport according to the bills of lading; for goods transported by land, the export date is the date of registration of the customs declaration.
4. "The first border-gate of importation" means the destination port stated in the bill of lading. For international transport by land, railway or river, the first border-gate of importation as the destination port indicated in the contract.
5. "Available information" means all information relating to the examination and determination of the dutiable value, supplied by customs declarants to customs offices or gathered by customs offices by the time of examination and determination of the dutiable value. Such information must be archived, analyzed and managed at customs offices.
6. "Identical imported goods" mean goods which are the same in all aspects, including physical characteristics, quality and reputation; turned out in the same country, by the same producer or by another producer authorized by the former, which are imported into Vietnam.
7. "Similar imported goods" mean goods which, though not alike in all aspects, have the same basic characteristics, same raw materials or materials; the same function, and are interchangeable in commercial transactions; turned out in the same country, by the same producer or by another producer authorized by the former, and are imported into Vietnam.
8. "In the condition as imported" referred to in the method of determining dutiable value on the basis of the deductible value means goods whose shapes, characteristics, properties and/or utilities are not altered or whose value is not increased or reduced under any impact after importation.
9. The buyer and the seller shall have special relationships when:
a/ They are employees or directors of one another’s enterprise;
b/ They are partnership members, contributing capital in legally recognized businesses;
c/ They are employer and employee;
d/ The seller has the power to control the buyer and vice versa;
e/ They are both controlled by a third party;
f/ They both control a third party.
A person having the power to control another person as defined at Points d, e and f, Clause 9 of this Article is the person who can directly or indirectly restrict or instruct the other person.
g/ They have the following family ties:
- Husband and wife;
- Parents and children recognized by law;
- Grandparents and their grandchildren who have blood ties;
- Aunts, uncles and nephews, nieces who have blood ties;
- Siblings;
- In-law brothers, sisters.
h/ A third person who owns, controls or holds 5% or more of the voting shares of both parties;
i/ Parties associated in business with one other in that a party is the sole agent, sole distributor or sole transferer of the other party, shall be considered having a special relationship if such relationship conforms with the provisions from Point a to Point h above.
Article 3.- The time for of customs valuation
The time of customs valuation is the date when the customs declarant registers the customs declaration of imported or exported goods.
Where the customs valuation is made by the customs office, the time of customs valuation shall be the date when the custom office conducts valuation according to the provisions of this Decree.
Article 4.- Principle and methods of customs valuation for tax calculation purpose
The customs value for the purpose of calculating tax on imported or exported goods (hereinafter called the dutiable value) shall be determined on the following principles and by the following methods:
1. For exported goods, the dutiable value is the sale price at the export border-gate (FOB price, DAF price), exclusive of insurance (I) and freight (F).
2. For imported goods, the dutiable value is the actual payable price up to the first border-gate of importation and determined by applying in a sequential order the dutiable value-determining methods specified in Articles 7 thru 12 of this Decree and stopping at the method by which the dutiable value can be determined.
Where customs declarants make written requests, the order of application of the dutiable value-determining methods specified in Article 10 and Article 11 can be interchanged.
3. The Finance Ministry shall base itself on the dutiable value-determining principles prescribed in Clause 2 of this Article to specify the examination and determination of the dutiable value of imported goods in the following cases:
a/ Imported goods have been exempt from tax and put to use in Vietnam but later permitted by competent state bodies for transfer or change of the previous tax exemption purpose;
b/ Imported goods are hired or borrowed goods;
c/ Imported goods are those brought overseas for repair or processing;
d/ Imported goods are warranty or sale promotion goods;
e/ Imported goods have no goods sale and purchase contracts, including:
- Goods sold, purchased or exchanged by border residents;
- Imported goods of passengers on entry, gifts, presents, moved assets in excess of duty-free limits;
- Imported goods of postal and express mail service-providing enterprises.
f/ Other peculiar imported goods.
Article 5.- Customs value for statistical purposes
1. Customs value for the purpose of making statistics on exported and import goods (hereinafter called statistical value) shall be determined on the following principles:
a/ For taxable goods, the statistical value shall be determined on the basis of the dutiable value already determined on the principles and by the methods specified in Article 4 of this Decree;
b/ For goods not liable to tax, not entitled to consideration of tax exemption, or for which the dutiable value cannot be determined under the provisions of Article 4 of this Decree, the statistical value shall be the value declared by customs declarants on the following principles:
- For imported goods, the statistical value shall be the sale price at the first border-gate of importation (CIF price);
- For exported goods, the statistical value shall be the sale price at the border-gate of exportation (FOB price, DAF price).
2. The Finance Ministry shall specify the collection, handling, use and archive of statistical values.
Article 6.- Price information, database
1. The dutiable value of imported goods shall be examined and determined on the basis of price database and available information.
2. The Finance Ministry shall specify the building, management and use of price database and available information.
Tìm kiếm
Nghị định 155/2005/NĐ-CP (Bản Word)