Chapter I
GENERAL PROVISIONS
Article 1 Governing scope and applicable objects
1. This Decree regulates customs valuations for the purpose of calculating duty and obtaining statistics on imports and exports.
2. The applicable objects of this Decree shall be imported and exported goods.
3. If an international treaty of which Vietnam is a member contains provisions which are different from those in this Decree, the provisions of such international treaty shall prevail.
Article 2 Interpretation of terms
1. Transaction value means the price actually paid by the purchaser or which the purchaser will have to pay for goods sold in order to export them to Vietnam, after making the adjustment stipulated in article 13 of this Decree.
2. Price actually paid or which will have to be paid means the total amount of money paid by the purchaser or which the purchaser will have to pay directly or indirectly to the seller in order to purchase imported goods.
3. Sale for export to Vietnam means a commercial activity whereby goods are transferred from a seller to a purchaser via a bordergate or border of Vietnam, or from a non-tariff zone onto the domestic market, for the purpose of transferring ownership of the goods from the seller to the purchaser.
4. Export date used in the methods of determining the transaction values of identical and similar imports means the date when goods are loaded onto a means of transport pursuant to a bill of lading. In the case of goods transported by road, export date means the date of registration of the customs declaration.
5. First bordergate of importation means the destination port stated in the bill of lading. In the case of transport by international road, rail or river, first bordergate of importation means the destination port stated in the contract.
6. Exchange of information means the customs office and a customs declarant exchange and supply information relating to determination of dutiable values previously declared, at the request of the customs declarant.
7. Identical imports means goods imported into Vietnam which are identical in all aspects including their physical characteristics, quality and reputation, and which are manufactured in the same country by the same manufacturer or by another manufacturer authorized by the former.
8. Similar imports means goods imported into Vietnam which, though not identical in all aspects, have the same basic characteristics; are made from the same raw materials or materials; have the same function; are interchangeable in commercial transactions; and are manufactured in the same country by the same manufacturer or by another manufacturer authorized by the former.
9. Selling price calculated on the largest quantity sold and used in the deductive method of determining dutiable value means the selling price of the largest aggregate quantity of goods sold during sales of the goods to purchasers without a special relationship with the seller on the first commercial day after import.
10. Earliest day after import and used in the deductible value method means the day on which goods are sold in a sufficient quantity to formulate a unit price (minimum of 10% of the volume of such line of goods in an import consignment).
11. In the same condition as when imported and used in the deductible value method means goods whose shape, characteristics, properties and utility are not altered in any way whatsoever or whose value is not increased or reduced after importation.
12. Goods of the same grade or category and used in the deductible value method means goods in the same group or group framework as a result of their manufacture by the same manufacturer or manufacturing industry, and includes both identical imports and similar imports.
13. A purchaser and seller shall be deemed to have a special relationship when:
(a) One is an employee or director of the other's enterprise;
(b) They are partners contributing capital to the same legally recognized business;
(c) One is a person hiring the other;
(d) One has the power to control the other;
(dd) They are both controlled by the same third party;
(e) They both control the same third party;
A person having the power to control another person as referred to in sub-clauses (d), (dd) and (e) of this clause means a person who can directly or indirectly restrict or instruct such other person.
(g) They have the following family ties:
- Husband and wife;
- Parents and children recognized by law;
- Grandparents and grandchildren with a blood tie;
- Aunts or uncles, nephews or nieces with a blood tie;
- Siblings;
- Brothers or sisters-in-law.
(h) A third person owns, controls or holds five per cent or more of the voting shares of both parties;
(i) Parties associated in business with one another where one party is the sole agent, sole distributor or sole franchisor of the other party shall be deemed to have a special relationship if the relationship is consistent with the provisions in sub-clauses (a) to (h) of this clause.
Article 3 Time of making a customs valuation and time-limit for paying duty
1. The time of making a customs valuation shall be the date on which the customs declarant registers the customs declaration of imports or exports.
2. In a case where a customs valuation is made by the customs office, the time of making the customs valuation shall be the date when the custom office conducts a valuation in accordance with the provisions of this Decree.
3. A customs declarant must complete payment of duty within a maximum time-limit of ten (10) working days from the date on which the customs office provides written notice fixing duty pursuant to the value determined by the customs office.
Article 4 Principles and methods for making a customs valuation for the purpose of calculating duty
Customs valuations for the purpose of calculating duty on imports or exports (hereinafter referred to as dutiable value) shall be made on the following principles and by the following methods:
1. Dutiable value of exports shall be the selling price at the bordergate (FOB price, DAF price) excluding insurance (I) and freight (F).
2. Dutiable value of imports shall be the actual price payable calculated to the first import bordergate, determined by applying in a sequential order each method for determining dutiable value stipulated in articles 7 to 12 inclusive of this Decree and stopping at the method by which dutiable value can be determined.
If a customs declarant makes a written request, the order of application of the methods stipulated in articles 10 and 11 may be reversed.
3. The Ministry of Finance shall, based on the principles for making a customs valuation in order to calculate dutiable value as stipulated in clause 2 of this article, provide specific regulations on dutiable value of imports in the following cases:
(a) After imports have been exempted from duty and commissioned for use in Vietnam, a competent State body permits a transfer or change of the purpose for which duty was exempted;
(b) The imports are hired or borrowed goods;
(c) The imports were sent overseas [i.e. to Vietnam] for repair or processing;
(d) The imports are warranty or sale promotion goods;
(dd) The imports do not have a sale and purchase contract, such import goods to include:
- Goods sold, purchased or exchanged by border residents;
- Goods imported by passengers on entry, and gifts or assets transferred in excess of the duty-free limit;
- Goods imported by enterprises providing postal and express mail services.
(e) Other imported goods which have peculiar features.
Article 5 Customs valuations for statistical purposes
1. Customs valuations of imports or exports for statistical purposes (hereinafter referred to as statistical value) shall be made on the following principles:
(a) The statistical value of goods subject to payment of duty shall be the dutiable value already fixed on the principles and by the methods stipulated in article 4 of this Decree;
(b) In the case of goods not subject to payment of duty or not entitled to consideration for exemption from duty, or for which the dutiable value cannot be determined pursuant to article 4 of this Decree, the statistical value shall be the value declared by the customs declarant on the following principles:
- The statistical value of imports shall be the sale price at the first import bordergate (CIF price);
- The statistical value of exports shall be the sale price at the export bordergate (FOB price, DAF price).
2. The Ministry of Finance shall provide specific regulations on the collation, processing, use and archiving of statistical values.
Article 6 Price database
1. Price database means all information about examination and determination of dutiable values supplied by customs declarants to the customs office or collected by the customs office and calculated up until the time of examining and determining a dutiable value. All this information shall be archived at and managed by the customs office.
2. The price database stipulated in clause 1 of this article shall only be used as a tool to assess risks and shall not be used to fix dutiable value of imports either by replacing the price of the imports or by setting a minimum price.
3. The Ministry of Finance shall provide specific regulations on the establishment, management and use of the available price database.
Tìm kiếm
Nghị định 40/2007/NĐ-CP (Bản Word)