Chapter II
METHODS OF DETERMINING THE DUTIABLE VALUE OF IMPORT ED GOODS
Article 7.- Method of determining the dutiable value on the basis of the transaction value of imported goods
1. The dutiable value of imported goods is the transaction value.
The transaction value is the total money amount which has been actually paid or shall be paid by the buyer directly or indirectly to the seller for the purchase of imported goods, adjusted in accordance with the provisions of Article 13 of this Decree.
The total money amount actually paid or to be paid by the buyer directly or indirectly to the seller for the purchase of imported goods shall cover the following items:
a/ The purchase price shown on the commercial invoice. Where the purchase price shown on the commercial invoice includes allowances for the imported goods lot in accordance with international trade practices, such allowances shall be deducted for determination of the dutiable value.
The Finance Minister shall specify the deduction of these allowances from the dutiable value.
b/ The money amounts which must be paid by the buyer but are not yet included in the purchase price shown on the commercial invoice, including:
- Advance payments, deposits for production, sale and purchase, transport, insurance of goods;
- Indirect payments to the seller such as: amounts paid by the buyer to a third party at the request of the seller; amounts paid by way of debt clearing.
2. Conditions for application of the method of determining the dutiable value on the basis of the transaction value:
a/ The buyer is not restricted in the right to dispose of or use the goods after the importation, except for the following restrictions:
- Restrictions on the purchase, sale and use of goods under the provisions of Vietnamese law;
- Restrictions on places for goods sale after the importation;
- Other restrictions which, however, do not affect the value of goods;
b/ The goods price or sale does not depend on the conditions or payments, for which the value of goods being valued cannot be determined;
c/ After sale of goods, the importer must not pay any additional amount from the proceeds from the disposal or use of the goods, excluding the adjusted amounts specified at Point d, Clause 1, Article 13 of this Decree;
d/ The buyer and the seller have no special relationship, or, if they have, such relationship does not affect the transaction value.
Where the customs office has grounds to deem that such special relationship does affect the transaction value, it must immediately notify such grounds in writing to the customs declarant.
The customs office shall create conditions for the customs declarant to supply more information in order to clarify that the special relationship between the buyer and the seller does not affect the transaction value. If past 30 (working) days as from the date of receiving the notice of the customs office, the customs declarant fails to supply additional information, the customs office shall determine the dutiable value according to the provisions of Clause 6, Article 15 of this Decree.
The special relationship between the buyer and the seller shall be considered not affecting the transaction value when the transaction value approximates to one of the following values of the goods lot exported to Vietnam on the same day or within 60 days before or after the exportation of the goods lot being valued:
- The transaction value of identical or similar imported goods sold to other importers having no special relationship with the exporter (the seller);
- The dutiable value of identical or similar imported goods, determined under the provisions of Article 10 of this Decree.
- The dutiable value of identical or similar imported goods, determined under the provisions in Article 11 of this Decree.
Article 8.- Method of determining the dutiable value on the basis of the transaction value of identical imported goods
1. For imported goods of which the dutiable value cannot be determined under the provisions of Article 7 of this Decree, their dutiable value shall be the transaction value of identical imported goods of which the dutiable value has been determined under the provisions of Article 7 of this Decree.
2. Identical imported goods must satisfy the following conditions:
a/ Identical imported goods lots are exported to Vietnam on the same day or within 60 days before or after the export date of the goods lots being valued;
b/ Identical import goods lots are traded on the same level or have been adjusted to the same level of wholesale or retail; have the same quantity or have been adjusted to the same volume with the goods lots being valued;
c/ Identical imported goods lots have the same transport distance and mode or have already been adjusted to the same transport distance and mode as the goods lots being valued.
3. Upon the application of the dutiable value-determining method specified in this Article, only if there are no goods lots turned out by the same producer shall the goods lots turned out by other producers be taken into account but in compliance with the provisions on identical imported goods.
4. If two or more transaction values of identical imported goods are determined upon the determination of the dutiable value under the provisions of this Article, the dutiable value shall be the lowest transaction value, after the price level is adjusted to the same conditions specified in Clause 2 of this Article.
Article 9.- Method of determining the dutiable value on the basis of the transaction value of similar imported goods
1. If the dutiable value of goods imported into Vietnam cannot be determined under the provisions of Articles 7 and 8 of this Decree, the dutiable value shall be the transaction value of similar imported goods of which the dutiable value has been determined under the provisions of Article 7 of this Decree.
2. Similar imported goods must satisfy the following conditions:
a/ Similar imported goods lots are exported into Vietnam on the same day or within 60 days before or after the exportation of the goods lots being valued;
b/ Similar imported goods lots are traded on the same level or have already been adjusted to the same level of wholesale or retail, have the same volume or have been already adjusted to the same volume of the goods lots being valued;
c/ Similar imported goods lots have the same transport distance and mode or have been adjusted to the same transport distance and mode as the goods lots being valued.
3. Upon the application of the dutiable value-determining method specified in this Article, only if there are no imported goods lots turned out by the same producer shall the goods turned out by other producers be taken into account, but the provisions on similar imported goods must be complied with.
4. If two or more transaction values of similar imported goods are determined upon the determination of the dutiable value under the provisions of this Article, the dutiable value shall be the lowest transaction value, after the price level is adjusted to the same conditions specified in Clause 2 of this Article.
Article 10.- Method of determining the dutiable value on the basis of the value the deductible
1. If the dutiable value of goods imported into Vietnam cannot be determined under the provisions of Articles 7, 8 and 9 of this Decree, it shall be the deductible value. The deductible value shall be determined on the basis of the sale price of imported goods, identical imported goods or similar import goods in the Vietnamese market minus (-) reasonable expenses incurred after the importation.
2. The sale prices of imported goods in the Vietnamese market shall be determined on the following principles:
a/ The sale prices of imported goods shall be the actual sale prices; if there is no actual sale price of imported goods being valued, the actual sale price of identical imported goods or similar imported goods in the condition as imported and sold in the domestic market shall be used as actual sale price;
b/ The importer and the domestic buyer have no special relationship;
c/ The sale price is calculated on the greatest quantity of goods sold and sufficient for the formation of the unit price;
d/ The goods are sold out (wholesaled or retailed) on the earliest day after the importation but before the expiration of 90 days (calendar days) after the date of importation of such goods lot.
3. Reasonable expenses incurred after the importation of goods:
a/ Where the importer purchases goods by mode of definitive purchase, the deductions shall include:
- Expenses for transport and expenses for insurance for goods when they are sold on the domestic market;
- Tax, charge and fee amounts payable to the state budget upon the importation and sale of goods, which, under the current provisions of law, can be accounted into sale turnover, cost prices and imports sale expenses;
- General management expenses related to the sale of imported goods;
- Sale profits earned after the importation of goods.
b/ Where the importer is the sale agent for a foreign trader, the deductible expenses shall be sale commissions.
Where the sale agent is authorized by the foreign trader to carry out some activities related to the post-importation sale in Vietnam outside the agency contract, the expenses incurred in Vietnam for these activities shall also be deducted within the limit of expenses agreed upon in the contract.
The post-importation expenses deducted under the provisions of Clause 3 of this Article must truthfully reflect general expenses and actual profits which are common in dealings in the goods concerned and compatible with the principles of Vietnam’s accounting regime.
4. Imported goods going through further processing in the country shall also have their dutiable value determined on the principle specified in Clause 1 of this Article, minus the expenses for processing to add value to the goods.
The dutiable value- determining method specified in this Article shall not be applied when:
- The imported goods, after being processed, are no longer in the condition as imported;
- The imported goods, after being processed, still maintain their characteristics, nature and utilities as imported, but constitute only a part of the goods sold in the Vietnamese market.
Where the imported goods are no longer in the condition as imported after being processed but their value added by the processing can still be accurately determined, their dutiable value shall still be determined under the provisions of this Article.
5. The deduction of expenses and profits specified in Clauses 3 and 4 of this Article must be based on objective and quantifiable documents and figures. These figures must be recorded and reflected in accounting books in accordance with the provisions of law on accounting.
Article 11.- Method of determining the dutiable value on the basis of the computed calculation value
1. If the dutiable value of goods imported into Vietnam cannot be determined by the methods specified in Articles 7 thru 10 of this Decree, it shall be the computed value. Computed value shall include the following items:
a/ The cost or value of raw materials and materials, the cost of the stage of production or other processing of the production of imported goods;
b/ Expenses for and profits from sale of imported goods;
c/ Adjusted expenses defined at Points e and f of Clause 1, Article 13 of this Decree.
2. The determination of computed value must be based on the figures supplied by producers and in accordance with the accounting principles of the goods-manufacturing countries.
Article 12.- The deductive method of determining the dutiable value
1. If the dutiable value of goods imported into Vietnam cannot be determined by the methods specified in Articles 7 thru 11 of this Decree, it shall be determined by the deductive method.
The deductive method means the sequential and flexible application of the dutiable value-determining methods specified in Articles 7 thru 11 and the immediate stop at the method by which the dutiable value can be determined, provided that such application complies with the provisions of Clause 2 of this Article and must be based on the documents, figures and information available at the time of determining the dutiable value.
2. When the deductive method is applied, the following values must not be used to determine the dutiable value:
a/ The domestic market sale prices of goods of the same kind, which have been produced in Vietnam;
b/ The sale prices of goods in the domestic market of the exporting country;
c/ The sale prices of goods for export to another country;
d/ The costs production of goods, excluding those of imported goods specified in Article 11 of this Decree;
e/ The minimum dutiable price;
f/ Arbitrary prices;
g/ A valuation system permitting the use of the higher of two alternative values as the dutiable value.
Article 13.- Adjustments
1. Items to be added to the transaction value for determination of dutiable value:
a/ The following expenses which must be borne by the goods buyer but are not yet included in the transaction value:
- Buying commission, brokerage commission;
- Cost of packages, which are treated as being one with imported goods.
Packages treated as being one with goods are those which always accompany goods as a condition for preservation or use of such goods, classified together with the goods according to the current classification principles and goods codes.
- Cost of packing, including cost of materials and cost of labor.
b/ The value of goods and services which are supplied free of charge or at reduced cost by the buyer to the seller for production and sale of goods imported into Vietnam, not yet included in the price actually paid or to be paid:
- Raw materials, materials, components parts and similar details incorporated the imported goods;
- Tools, dies, molds and similar details used in the production of imported goods;
- Raw materials and materials consumed in the production of the imported goods;
- Technical designs, construction designs, implementation plans, art designs, model designs, plans and sketches made license fees for the overseas and necessary for the production of the imported goods.
c/ Royalties, license fees for the use of intellectual property rights related to imported goods, which must be paid by the buyer as a condition for purchase and sale of the imported goods;
d/ Proceeds collected by the buyer after the disposal or use of the imported goods and transferred in any forms to the seller of the imported goods;
e/ Expenses for transportation, loading, unloading and handling of goods related to the transportation of the imported goods to the border-gate of importation;
f/ Cost of insurance expenses for transportation of the imported goods to the border-gate of importation.
2. The following items shall be subtracted from the transaction value if they are already included in the purchase prices of imported goods:
a/ Expenses for activities arising after the importation of goods, including: expenses for construction, architecture, installation, maintenance or technical assistance;
b/ Expenses for transport and insurance in the country after the importation;
c/ Taxes, charges, fees payable to the state budget, which are incorporated in the purchase prices of imported goods;
d/ Payable interests related to the payment for purchase of imported goods, provided that the rates of payable interests are expressed in writing and compatible with the common credit interest rates applied by credit institution of the exporting countries at the time of signing of contracts;
e/ Discounts made before loading goods onto means of transport in the exporting countries, which are expressed in writing and submitted together with the customs declarations of imported goods.
3. The addition or subtraction of the expenses specified in Clauses 1 and 2 of this Article shall only be effected on the basis of objective and quantifiable data available in accordance with the provisions of law on accounting.
4. All items other than those specified in Clauses 1 and 2 of this Article must not be added or subtracted.
Tìm kiếm
Nghị định 155/2005/NĐ-CP (Bản Word)