PHỤ LỤC 1: Thông tư 113/2005/TT-BTC Trị giá tính thuế đối với hàng hoá nhập khẩu

THE DUTIABLE VALUE

OF IMPORTS
(Issued together with the Finance Ministry’s Circular No. 113/2005/TT-BTC of December 15, 2005, guiding the implementation of import tax and export tax)

I. DETERMINATION OF THE DUTIABLE VALUE ON THE BASIS OF THE TRANSACTION VALUE

The dutiable value of imported goods must be first of all determined on the basis of the transaction value. Transaction value is the total amount of money actually paid or payable by the buyer directly or indirectly to the seller for purchasing imported goods, after being adjusted with additions and/or deductions as guided in Section VII of this Appendix.

1. The transaction value shall be applied if all of the following conditions are  met:

1.1. There must be no restrictions on the disposal and use of the goods after the importation, except for the following restrictions which:

1.1.1. Are imposed by Vietnamese law, such as provisions on compulsory sticking of Vietnamese-language labels on imported goods, goods subject to conditional import, or goods subject to a certain form of inspection before customs clearance, etc.

1.1.2. Are limited to the geographical areas where the goods can be sold; or

1.1.3. Do not affect the value of the goods.

These restrictions constitute one or more factors directly or indirectly related to imported goods but not increasing or reducing the price actually paid for such goods.

Example: The seller requests the buyer not to sell or display imported goods before marketing such goods.

1.2. The goods price or goods sale does not depend on conditions or payments for which a value of goods being valued cannot be determined.

Some factors affecting the value of goods which should be taken into consideration when determining the transaction value include:

- The seller establishes the price of the imported goods on the condition that the buyer will also buy other goods in certain quantities.

- The price of the imported goods depends on the price at which the importer will sell other goods to the exporter.

- The price of the imported goods is established on the basis of a form of payment extraneous to the imported goods, for example: the seller supplies imported goods which are semi-finished products to the buyer on the condition that the seller will receive back a certain quantity of finished products made of such imported semi-finished goods.

Where the goods sale and purchase or goods price depends on one or several conditions, but the buyer has objective and valid documents to determine the effect in monetary terms of such dependence, this condition is still considered being met. When determining the dutiable value, the money amount reduced due to the effect of such dependence must be added to the transaction value.

1.3. After re-selling, transferring or using imported goods, the buyer shall not have to additionally pay any part of the proceeds from the disposal of imported goods, excluding the addition to be made under the provisions of Point 2.6, Section VII of this Appendix.

1.4. The buyer and the seller have no special relationship or such relationship, if any, will not affect the transaction value. The consideration of the influence of such special relationship on the transaction value is guided at Point 3 below.

2. The transaction value consists of the following amounts:

2.1. The buying price shown on commercial invoices

Where the buying price shown on commercial invoices includes discounts for the imported goods lot, such discounts shall be deducted for determining the dutiable value on the condition that they are expressed in writing before the goods are loaded onto a means of transport, and lawful and valid data and vouchers are available for separating them from the invoiced price and submitted together with the customs declarations.

Principal discounts include:

- Discount based on the commercial level of goods sale and purchase transactions;

- Discount based on the quantity of bought or sold goods;

- Discount based on the form and time of payment;

- Other discounts conforming to international commercial customs and practices.

2.2. Adjustments guided in Section VII of this Appendix.

2.3. Amounts payable by the buyer but not yet included in the buying price shown on commercial invoices, including:

- Prepaid amount, advanced amount, deposit for the production, purchase, sale, transport and insurance of goods.

- Amounts indirectly paid to the seller, such as: amount paid by the buyer to a third party at the request of the seller; amount paid by way of debt clearing.

3. Determination of the influence of the special relationship on the transaction value:

3.1. Where the buyer and the seller have a special relationship which, however, does not affect the transaction value, the customs declarant shall have to declare this fact and determine the dutiable value on the basis of the transaction value.

3.2. Based on available information, if the customs office suspects that the special relationship affects the transaction value, it shall immediately notify the suspicion grounds in writing to the customs declarant. In this case, the customs office shall create conditions for the customs declarant to give explanations and additional relevant information to clarify that the special relationship between the buyer and the seller does not affect the transaction value of the imported goods, by proving that:

3.2.1. Such transaction value approximates to one of the following values of the imported goods lots exported to Vietnam on the same day or within 60 days (calendar days) before or after the date of exportation of the goods lot being valued:

- The dutiable value of identical or similar imported goods sold to other importers having no special relationship with the exporter (seller), determined on the basis of the transaction value;

- The dutiable value of identical or similar imported goods determined on the basis of the deductible value provided for in Section IV of this Appendix;

- The dutiable value of identical or similar imported goods determined on the basis of the computed value provided for in Section V of this Appendix.

Past 30 working days after the date of receipt of the notice of the customs office, if the customs declarant fails to give any explanation and additional relevant information, the customs office shall determine the dutiable value of the imported goods lot on the principles and by the method of dutiable value determination provided for in Sections from I to VI of this Appendix.

3.2.2. The aforesaid dutiable values shall be used for the comparison purpose only and the dutiable values of identical or similar imported goods must be adjusted to the same conditions as the imported goods being proved:

- Adjustment to the same sale and purchase conditions:

The adjustment of the dutiable value of identical or similar imported goods to the same sale and purchase conditions as the goods lots being proved shall comply with the guidance at Point 2.2, Section III of this Appendix.

- Adjustment by making additions or deductions under the guidance in Section VII of this Appendix.

4. For imported information equipment bearing data or instructions (hereinafter collectively referred to as software or information), their dutiable value shall include the value of information equipment only, excluding the value of software or information therein (for example, software programs, instructions describing digitized information programs), provided that these two values are separately shown in invoices.

The aforesaid information equipment may be floppy diskettes, CDs, CPUs or any information-storing objects other than integrated circuit boards, semi-conducting circuits and similar devices or parts attached thereto.

The guidance at this Point shall not apply to the import of products bearing sounds, feature movie or video images.

II. DETERMINATION OF THE DUTIABLE VALUE ON THE BASIS OF THE TRANSACTION VALUE OF IDENTICAL IMPORTED GOODS

If the dutiable value of imported goods cannot be determined on the basis of the transaction value as guided in Section I of this Appendix, it shall be determined on the basis of the transaction value of identical imported goods.

The method of determining the dutiable value on the basis of the transaction value of identical imported goods shall be implemented under the guidance in Section III below whereby the phrase “similar imported goods” are replaced by the phrase “identical imported goods.”

III. DETERMINATION OF THE DUTIABLE VALUE ON THE BASIS OF THE TRANSACTION VALUE OF SIMILAR IMPORTED GOODS:

1. Dutiable value determination:

If the dutiable value of imported goods cannot be determined on the basis of  the methods guided in Section I and Section II of this Appendix, it shall be determined on the basis of the transaction value of similar imported goods on the condition that the dutiable value of such similar imported goods determined on the basis of the transaction value has been approved by the customs office, and such similar imported goods have the same sale and purchase conditions and condition of time of exportation as imported goods being valued under the guidance at Point 2 below:

Where similar imported goods lot having the same sale and purchase conditions as imported goods lot being valued cannot be found, a similar imported goods lot with different sale and purchase conditions may be chosen provided that it must be adjusted to the same sale and purchase conditions.

2. Conditions for choosing similar imported goods lots: A similar imported goods lot shall be chosen if meeting the following conditions:

2.1. Condition of time of exportation

A similar imported goods lot must be the one exported to Vietnam on the same day of exportation of the imported goods being valued or within 60 calendar days before or after that date.

2.2. Sale and purchase conditions:

2.2.1. Condition of commercial level and quantity

2.2.1.1. The similar imported goods lot must have the same condition of commercial level and quantity as the imported goods lot being valued.

2.2.1.2. If imported goods lot stated at Point 2.2.1.1 cannot be found, an imported goods lot at the same commercial level but in a different quantity shall be chosen, then the transaction value of similar imported goods shall be adjusted to the same quantity of the goods lot being valued.

2.2.1.3. If imported goods stated at Point 2.2.1.1 or Point 2.2.1.2 cannot be  found, an imported goods lot at a different commercial level but in the same quantity shall be chosen, then the transaction value of such similar imported goods lot shall be adjusted to the same commercial level of the goods lot being valued.

2.2.1.4. If imported goods lot stated at Point 2.2.1.1, Point 2.2.1.2 or Point 2.2.1.3 cannot be found, an imported goods lot at a different commercial level and in a different quantity shall be chosen, then the transaction value of such similar imported goods lot shall be adjusted to the same commercial level and quantity of the goods lot being valued.

2.2.2. Condition of distance and mode of transportation and of insurance:

The similar imported goods lot has the same transport distance and mode, or has already been adjusted to the same transport distance or mode of the goods lot being valued.

If there exists a significant difference in insurance premium, the similar imported goods lot shall be adjusted to the same insurance term as the goods lot being valued.

2.3. When applying the method of determining the dutiable value on the basis of the transaction value of similar imported goods, if similar imported goods manufactured by the same manufacturer or authorized manufacturer cannot be  found, goods manufactured by another manufacturer and of the same origin may be taken into consideration.

2.4. When determining the dutiable value on the basis of this method, if two or more transaction values of similar imported goods are determined after the similar imported goods lot is adjusted to the same commercial condition as the goods lot being valued, the dutiable value shall be the lowest transaction value.

While carrying out customs procedures, if information is not sufficient for choosing imported goods identical or similar to the imported goods being valued, the dutiable value of the imported goods shall not be determined under the guidance in Section II or Section III of this Appendix but must be determined by the next method.

3. Vouchers and documents to be submitted:

3.1. When applying the method of determining the dutiable value on the basis of the transaction value of similar imported goods, the customs declarants must submit to the customs offices the certified true copies of the following documents:

- The customs declaration and the declaration of the value of similar imported goods;

- The transport contract of similar imported goods (if the cost of transport is adjusted);

- The insurance policy of similar imported goods (if insurance premium is adjusted);

- The commercial contract; the commercial invoice of similar imported goods, exported goods price quotations of the foreign manufacturer or seller (if the quantity or commercial level is adjusted);

- Other lawful and valid dossiers and vouchers necessary for and related to the dutiable value determination (if necessary).

3.2. Customs offices, when applying the method of determining the dutiable value on the basis of the transaction value of similar imported goods, shall determine the dutiable value on the basis of the information available at the customs offices and documents and vouchers supplied by customs declarants.

IV. DETERMINATION OF THE DUTIABLE VALUE ON THE BASIS OF THE DEDUCTIBLE VALUE:

1. Dutiable value determination:

If the dutiable value of the imported goods cannot be determined by the methods guided in Section I to Section III of this Appendix, it shall be determined by the method of deductible value on the basis of the unit price at which imported goods, identical imported goods or similar imported goods are sold on the domestic market of Vietnam, less reasonable expenses and profit earned from the sale of the imported goods.

This method shall not apply to domestic buyers who provide assists mentioned at Point 2.4.1, Section VII of this Appendix, which are related to the goods chosen for the determination of the unit selling price.

2. Conditions for choosing the unit selling price on the Vietnamese market:

2.1. The unit selling price on the Vietnamese market must be that of the goods being valued, identical imported goods or similar imported goods at which the goods are sold in the condition as they were imported.

2.2. The unit selling price to be chosen is the unit price at which the goods are sold in the greatest aggregate quantity sufficient for serving as a basis for the establishment of the unit price provided that such goods are sold immediately after they are imported but within 90 calendar days after the date of importation of the goods being valued and the domestic buyer and the seller have no special relationship.  

For example: Goods lot A consists of various goods items of which goods item B must have its dutiable value determined by the method of deductible value. Goods lot A was imported on January 1, 2005. Earlier, a goods lot consisting of a goods item identical to goods item B was imported and then sold to many domestic buyers at the following prices and times of sale:

- In the example above, the unit selling price chosen for deduction is VND 800/unit, corresponding to the greatest quantity of goods sold (450 units) at a level sufficient for the establishment of the unit price. This unit price satisfies the conditions for choosing the unit selling price, namely:

+ Having the greatest aggregate quantity (450 units).

+ The time of sale within 90 days after the date of importation.

3. Principles of deduction:

The determination of deductible amounts must be based on available lawful and valid accounting data and vouchers recorded and reflected according to Vietnam’s accounting regulations and standards.

Deductible amounts must be those permitted to be accounted into the cost price.

4. Amounts deductible from the unit selling price:

Amounts deductible from the unit selling price are reasonable expenses and profit earned from the sale of goods on the Vietnamese market, including:

4.1. Costs of transport and insurance and other costs associated with the transport of goods after the importation:  

4.1.1. Costs of transport and insurance and other costs associated with the transport of goods incurred from the first border gate of importation to the goods storehouse of the importer or the place of goods delivery in inland Vietnam;

4.1.2. Costs of transport and insurance and other costs associated with the transport of goods incurred from the importer’s storehouse to the place of goods sale, if such expenses are paid by the importer.

4.2. Taxes, charges and fees payable in Vietnam upon the importation and sale of imported goods on the domestic market of Vietnam.

4.3. Commissions or general expenses and profit associated with the sale of imported goods in Vietnam.

4.3.1. Where the importer is a sale agent for the foreign trader, the commission he/she/it is entitled to enjoy shall be deducted. If such commission is inclusive of expenses specified at Points 4.1 and 4.2 above, these expenses must not be further deducted.

4.3.2. For import by mode of definite purchase and sale, general expenses and profit shall be deducted: General expenses and profit must be taken as a whole to determine the deductible value.

General expenses include direct expenses and indirect expenses in service of the importation and sale of goods on the domestic market, for instance: marketing expense, expense for storage and preservation of goods before sale, expenses for managerial activities in service of the importation and sale, etc. The apportionment of general expenses to the imported goods lot must comply with Vietnam’s accounting regulations and standards.

Profit earned from the sale of imported goods shall be determined on the basis of sale turnover less general expenses and expenses specified at Points 4.1 and 4.2 above.

The base for determining deductible amounts is data recorded and reflected on accounting vouchers and books of the importer in accordance with Vietnam’s accounting regulations and standards. These data must be consistent with data collected from activities of buying and selling imported goods of the same class or kind in Vietnam.

5. For goods sold not in the condition as imported.

5.1. Where the unit selling price at which goods are sold in the condition as imported cannot be found, the unit selling price of the imported goods which have been further processed in the country may be used, less expenses for the processing to add value to the goods, provided that expenses for such domestic processing and expenses mentioned at Point 4 are quantifiable. Where these processing expenses cannot be separated from the selling price, the dutiable value must not be determined by the method of deductible value but shall be determined by the next method.

5.2. Where after the processing, if the imported goods, though retaining their characteristics, nature and utility as when imported, have become components  of the goods sold on the domestic market, the deductible value must not be used to determine the dutiable value of the imported goods.

5.3. After the processing, if the imported goods are changed in their characteristics, nature and utility to the extent that they cannot not be identified as they were before the processing, this method shall not be applicable.

6. Vouchers and documents to be submitted:

Customs declarants or importers must submit copies certified as true by the enterprises of the following documents together with the dossiers for customs clearance:

6.1. Sale invoice issued or permitted for use by the Finance Ministry.

6.2. Sale agency contract, if the importer is a sale agent for the exporter. This contract must specify the commission to be enjoyed by the agent and expenses to be paid by the agent.

6.3. Written explanation on the sale turnover and expenses stated at Point 4.

6.4. Customs declaration and declaration of the value of the goods lot chosen for deduction.

6.5. Other documents necessary for the checking and determination of the dutiable value at the request of the customs office.

V. DETERMINATION OF THE DUTIABLE VALUE ON THE BASIS OF THE COMPUTED VALUE:

1. If the dutiable value of imported goods cannot be determined on the basis of  the methods guided in from Section I to Section IV of this Appendix, it shall be determined on the basis of the computed value. The computed value of imported goods shall consist of the following amounts:

1.1. Direct costs of production of the imported goods: Cost or value of materials, costs of other production or processing processes used for the production of the imported goods.

1.2. General expenses and profit arising from the sale of goods of the same class or kind as the imported goods being valued, which are manufactured in the country of exportation for sale to Vietnam. Profit and general expenses must be take as a whole to determine the computed value.

General expenses include all direct or indirect expenses of the production and sale for export of the goods which have not yet been calculated under the guidance at Point 1.1 above.

1.3. Costs of transport and insurance and other costs associated with the transport of the imported goods as guided at Points 2.7 and 2.8, Section VII of this Appendix.

2. The base for determining the computed value is data recorded and reflected on accounting vouchers and books of the manufacturer in accordance with the manufacturing country’s accounting regulations and standards. These data must be consistent with data collected from activities of producing and buying and selling imported goods of the same class or kind manufactured by  manufacturers in the country of exportation for export to Vietnam.

3. Documents to be submitted

Customs declarants or importers must submit certified true copies of the following documents and evidences and concurrently produce their originals for comparison:

3.1. Written explanation of the manufacturer on expenses mentioned at Point 1.1 and 1.2 above, enclosed with the manufacturer’s certified true copies of accounting vouchers and data consistent with this explanation;

3.2. Sale invoice of the manufacturer;

3.3. Vouchers on expenses mentioned at Point 1.3 above.

Where the aforesaid vouchers are insufficient, the dutiable value shall not be determined under the guidance in this Section but must be determined by the  next method.

VI. DETERMINATION OF THE DUTIABLE VALUE BY THE DEDUCTIVE METHOD:

1. If the dutiable value cannot be determined by the methods guided  in Sections from I to V of this Appendix, it shall be determined by the deductive method, based on available objective documents and data at the time of determination of the dutiable value.

The dutiable value based on the deductive method shall be determined by applying flexibly in a sequential order the methods of dutiable value determination guided in Sections from I to V of this Appendix, immediately stopped at the method by which the dutiable value can be determined, provided that such application does not contravene the provisions of Point 2 below.

2. When determining the dutiable value by this method, customs declarants and customs offices must not use the following values:

2.1. The selling price on the Vietnamese market of the goods of the same kind made in Vietnam.

2.2. The selling price of the goods on the domestic market of the country of exportation.

2.3. The selling price of the goods for export to a third country.

2.4. Production costs of goods, except for those used in the computed value method.

2.5. Minimum dutiable prices.

2.6. Arbitrary or fictitious prices.

2.7. The higher transaction value of two alternative values.

3. Some cases of flexible application of the methods of dutiable value determination:

3.1. Application of the method of determining the dutiable value on the basis of the transaction value of identical imported goods or similar imported goods.

3.1.1. If identical imported goods or similar imported goods is exported to Vietnam on or within 60 calendar days before or after the date of exportation of the imported goods lot being valued cannot be found, identical imported goods or similar imported goods exported within a longer period may be chosen, provided that such period must not exceed 90 calendar days before or after the date of exportation of the imported goods lot being valued.

3.1.2. If identical imported goods or similar imported goods of the same origin cannot be found, imported goods of a different origin which still satisfy other conditions on identical or similar imported goods may be chosen.

3.2. Application of the method of determining the dutiable value on the basis of the deductible value in one of the following ways:

3.2.1. Within 90 calendar days after the date of importation, if the unit price used for deduction cannot be determined, the unit price of the chosen goods sold in the greatest quantity within 120 calendar days after the date of importation of such goods lot shall be chosen for deduction.

3.2.2. If no unit price of the imported goods or identical imported goods or similar imported goods sold to persons having no special relationship with the importer is available, the unit price of goods sold to buyers having special relationship shall be chosen, provided that such special relationship does not affect the price in the purchase-sale transaction.

3.3. The dutiable value of the imported goods shall be determined to equal the dutiable value of identical imported goods which has been determined on the basis of the deductible value or computed value.

3.4. The dutiable value of imported goods shall be determined to equal the dutiable value of similar imported goods which has been determined on the basis of the deductible value or computed value.

4. Apart from the cases stated at Point 3 above, importers may base themselves on available information and lawful and valid documents to apply other methods in a flexible way.         

VII. ADJUSTMENTS:

1. Adjustment principles

1.1. Additions may be made only when the following conditions are met:

- Additions are paid by the buyer and not yet included in the actually paid or payable amount.

- Additions are directly related to the imported goods.

- Where the imported goods lot involves additions but there are no objective data for determining the dutiable value, this value shall not be determined on the basis of the transaction value but must be determined by the next method.

1.2. Deductions may be made only when lawful and valid data and vouchers for separating them from the selling price are available at the time of dutiable value determination.

2. Additions include:

2.1. Goods commissions and brokerage charges, excluding buying commissions. Where these amounts include taxes payable in Vietnam, such tax amounts must not be added into the dutiable value of the imported goods.

2.2. Expenses for packings which are treated as being one with the imported goods, including the following amounts: cost of packings, other costs associated with the purchase, sale and transport of packings to the site of goods packing and preservation.

Containers, tanks, racks of various kinds used as a multiple-use means of containing for goods transport shall not be considered packings which are treated as being one with goods. Therefore, they shall not constitute added expenses for packings which are treated as being one with goods.

2.3. Packing expenses, including the following amounts:

2.3.1. Expenses for packing materials, including cost of packing materials and other costs associated with the purchase, sale and transport of packing materials to the site of packing.

2.3.2. Expenses for packing labor, including labor cost and expenses associated with the hire of labor for packing goods being valued.

Where expenses for workers’ accommodation, meals and travel during the packing period are paid by the buyer, they shall also be expenses for packing labor.

2.4. The value of goods and services supplied by the buyer free or at reduced cost directly or indirectly to the manufacturer or the seller for the production and sale of exports to Vietnam (hereinafter called the value of assists).

2.4.1. Assists include:

2.4.1.1. Raw materials, components, parts and similar products constituting the imported goods.

2.4.1.2. Raw materials, materials and fuel consumed in the manufacture of the imported goods.

2.4.1.3. Tools, instruments, dies, molds, models and similar products used in the manufacture of the imported goods.

2.4.1.4. Engineering designs, technical drawings, art designs, development plans, working designs, model designs, plans or sketches and similar service products made in foreign countries and needed for the manufacture of the imported goods.

2.4.2. Determination of the value of assists:              

- If assists being goods or services are bought from persons having no special relationship for supply to the seller, their value shall be the buying  price of such goods or services.

- If assists being goods or services are produced by the importer or a person having special relationship with the importer for supply to the seller, their value shall be the production cost of such goods or services.

- If assists being goods or services are produced by a foreign-based production establishment of the buyer, but there are no documents and vouchers for separate accounting of assistance goods or services, their value shall be determined by apportioning the total production cost in a particular period of such establishment to the quantity of such goods or services produced.

- The value of assists leased or borrowed by the buyer shall be the rental or borrowing charge.

- The value of assists being used goods shall be the residual value of such goods.

- For assists being goods which the buyer have processed before transferring to the seller for use in the manufacture of the imported goods, the value added by the processing shall be included to the value of the assists.

- For assists sold at reduced prices by the buyer to the exporter, the reduced  value must be added to the dutiable value.

- Where surplus materials and raw materials and scraps are obtained from the manufacture of goods assists into the imported goods, the value of such surplus  materials and raw materials and scraps shall be deducted from the value of the assists if there are data reflecting the value of such surplus materials and raw materials and scraps.

The value of assists shall also include expenses associated with their purchase, sale, transport and insurance to the place of manufacture of the imported goods.

2.4.3. Apportionment of the value of assists to the imported goods    

2.4.4.1. Principle for apportionment of the value of assists

- The value of assists must be fully apportioned to the imported goods.

- Lawful and valid documents and vouchers on the apportionment must be made.

- The apportionment must comply with Vietnam’s accounting regulations and standards.

2.4.3.2. Method of apportionment of the value of assists:

Customs declarants shall apportion by themselves assists to the imported goods by one of the following methods:

- Apportioning them to the quantity of the imported goods in the first import shipment.

- Apportioning then to the quantity of units of products manufactured up to the time of importation of the first shipment;

- Apportioning to the total quantity of products expected to be manufactured as agreed upon the buyer and seller (or the manufacturer);

- Apportioning on the principle of gradual decrease or increase;

Apart from the aforesaid methods, the buyer may use other methods of apportionment, which must comply with the provisions of law on the accounting regime and be documented.

2.5. Royalties and licensing fees

2.5.1. Royalties and licensing fees must be added to the price actually paid or payable to the imported goods if the following conditions are fully met:

2.5.1.1. Royalties or licensing fees must be paid for the use of intellectual property rights directly connected with the imported goods being valued.

Payable royalties or licensing fees not directly related to the imported goods must not be added for dutiable value determination.

For example: An importer paid a royalty for using the process of producing flowered fabric to the holder of copyright over this process. Then, this importer imports equipment and machines used for producing such fabric from another exporter (other than the copyright holder). This royalty must not be added to the transaction value of the imported goods because it was paid for the use of the producing process, not for the imported equipment and machines.

2.5.1.2. Royalties and licensing fees must be paid directly or indirectly by the buyer. The payment of royalties or licensing fees must constitute a condition of sale and purchase of the imported goods. The buyer agrees to pay royalties or licensing fees as part of the dealing in order to buy the imported goods.

Customs declarants must submit to the customs offices the certified true copies of the original vouchers or documents evidencing the payment of royalties or licensing fees as well as licensing documents issued by the copyright holders or licensing right holders.

2.5.1.3. Royalties and licensing fees are not yet included in the selling price of the goods being valued.

2.5.2. Royalties and licensing fees must not be added to the dutiable value in the following cases:

2.5.2.1. Amounts payable by the buyer for the right to reproduce the imported goods or copy art works in Vietnam.

2.5.2.2. Amounts payable by the buyer for the right to distribute or resell the imported goods and such payment does not constitute a condition of sale of the imported goods.

Where the amounts payable for the right to reproduce, the right to distribute or resell the imported goods have been included in the selling price, such amounts shall not be deducted from the dutiable value of the imported goods.

2.5.2.3. Where royalties and licensing fees are partially included in the imported goods and partially based on factors not related to the imported goods while it is impossible either to distinguish between these two parts or to sort out royalties under a financial agreement between the buyer and the seller, such royalties and licensing fees must not be added to the dutiable value.

2.5.3. Bases for determining royalties and licensing fees       

2.5.3.1. Bases for determining royalties and licensing fees are vouchers on the payment of royalties and licensing fees or other lawful or valid documents reflecting the obligation to pay such amounts.

2.5.3.2. Where royalties and licensing fees cannot be determined at the time of importation for the reason that they depend on the post-importation sale turnover or for other reasons specified in the goods sale and purchase contract or a separate written agreement on the payment of royalties, customs declarants must declare this fact and make a written commitment to additionally declare these expenses for the purpose of determining the full dutiable value of the goods lot and performing the tax obligation.

2.6. Sums of money payable by the importer from proceeds from the disposal or use of the imported goods, which are transferred in any form to the seller.

For example: The importer must pay an amount in a certain percentage of the  sale turnover or proceeds from the lease of the goods after the importation.

Where these additions cannot be determined at the time of importation because they depend on the post-importation sale turnover or for other reasons specified in the goods sale and purchase contract or a separate written agreement, customs declarants must declare this fact and make a written commitment to additionally declare these expenses for determining the full dutiable value of the goods lot and performing their tax obligation.

2.7. Transport cost and all other costs directly related to the transport of the imported goods to the place of importation, such as expenses for goods handling charges, old-ship surcharges, hiring of containers, tanks and racks used as a multiple-use means of containing for transport of goods. The value of these adjustments is determined on the basis of transport contracts or vouchers or documents related to the transport of goods.

2.7.1. In cases where a goods lot consists of different kinds of goods but each kind of goods is not specified in the bill of lading, the customs declarant shall apportion by himself/herself these costs to each kind of goods by using the apportionment methods in the following priority order:

- Apportionment on the basis of the freight table of the goods carrier.

- Apportionment on the basis of the weight or volume of goods.

- Apportionment according to the ratio of the purchase value of each kind of goods to the total value of the goods lot.

2.7.2. Where the buying price is exclusive of the cost of transport but the buyer has no voucher or has an unlawful or invalid voucher on this cost, the method of determining the dutiable value on the basis of the transaction value shall not be applicable.

2.8. Insurance for goods transported to the place of importation

2.8.1. Where the importer does not buy insurance for the goods, insurance must not be added to the dutiable value.

2.8.2. Insurance premium for the whole goods lot containing different kinds of goods which has not yet been itemized for each kind of goods shall be apportioned according to the value of each kind of goods.

If the costs specified at Points 2.7 and 2.8 above are inclusive of value added tax payable in Vietnam, such tax must not be added to the dutiable value.

3. Deductions:

If the following amounts are already included in the transaction value and there are objective data based on lawful and valid documents and vouchers available at the time of dutiable value determination, they shall be deducted for determining the dutiable value:

3.1. Expenses for activities arising after the importation of goods, including expenses for construction, architecture, installation, maintenance or technical assistance, technical consultancy, supervision and similar expenses.

3.2. Costs of transport and insurance in inland Vietnam. Where such costs are associated with different kinds of goods, they shall be apportioned to the goods being valued on the principles prescribed at Points 2.7 and 2.8 above.

3.3. Taxes, charges and fees payable in Vietnam already included in the buying price of the imported goods. Where charges and fees associated with many different kinds of goods cannot be determined directly for each kind of goods, they shall be apportioned according to the ratio of the purchasing value of each kind of goods to the total value of the goods lot.

3.4. Payable interests related to the payment for the imported goods, provided that payable interest rates are expressed in writing and consistent with common credit interest rates applied by credit institutions in the country of exportation at the time of signing of the contract.

VIII. DETERMINATION OF THE DUTIABLE VALUE OF THE IMPORTED GOODS IN SOME SPECIFIC CASES:

1. Imported goods which are used for purposes other than those for which they have been exempted from import tax or considered for import tax exemption must be declared for tax payment. In this case, the value for calculation of the import tax thereon shall be determined on the basis of the residual value of the goods, calculated on the basis of the duration of their use and stay in Vietnam, counting from the time of importation shown on the customs declaration to the time of taxation), specifically as follows:     

2. For imported goods which are rented or borrowed goods, their dutiable value shall be the actually paid price under the contract signed with the foreign country and consistent with lawful and valid vouchers related to the rent or borrowing of the goods.

3. For imported goods which are goods brought overseas for repair, their dutiable value shall be the actually paid amount under the contract signed with the foreign country and consistent with lawful and valid vouchers related to the repair of the goods.

4. Warranty goods: Where the imported goods include warranty goods under the sale and purchase contract (including goods delivered later), their dutiable value shall be the value actually paid for the imported goods, inclusive of the value of warranty goods. The value and quantity of warranty goods, warranty conditions and duration must be specified in the contract.

5. Sale promotion goods: Where the imported goods include sale promotion goods under the goods sale and purchase contract (including goods delivered later), their dutiable value shall be determined as follows:

5.1. Where the value of sale promotion goods is specified in the sale and purchase contract but does not exceed 10% of the value of the imported goods, the dutiable value of the imported goods (including sale promotion goods) shall be the value actually paid for the whole imported goods lot.

5.2. Where the value of sale promotion goods cannot be separated from the value of the imported goods or exceeds 10% of the value of the imported goods, the dutiable value of the whole imported goods lot (including the value of the imported goods and the value of sale promotion goods) shall not be determined on the basis of the transaction value and the subsequent method must be tried.

6. For imported goods which have no sale and purchase contract, such as goods sold, purchase and exchanged by border residents; imported goods of passengers on entry, within and in excess of tax-free quotas; gifts and presents within and in excess of tax-free quotas; imported goods of postal service or  express mail service-providing enterprises, their dutiable value shall be the actually paid value declared by customs declarants.

7. Other specific cases:

7.1. Goods imported in excess of the quantities stated in sale and purchase contracts signed with foreign parties:

7.1.1. For goods imported in excess of contractual quantities which are identical or similar to those stated in the contract: Their dutiable value shall be determined on the basis of the method by which the dutiable value of the quantity of the imported goods stated in the contract was determined.

7.1.2. For goods imported in excess of contract quantities which are different from those stated in the contract, if they are permitted for import, their dutiable value shall be determined on the principle of application in a sequential order of the methods of dutiable value determination guided in Sections from II to VI of this Appendix, but not by the transaction value method.

7.2. Imported goods inconsistent with sale and purchase contracts signed with foreign parties:

7.2.1. For imported goods which are inconsistent in specifications, if permitted for import, their dutiable value shall be the value actually paid for the imported goods. Goods inconsistent in specifications are understood as actually imported goods having differences in color, size and/or design from those described in the sale and purchase contract which do not affect the actually paid price.

7.2.2. For imported goods other than those stated in the sale and purchase contract, if permitted for import, their dutiable value shall be determined on the principle of application in a sequential order of the methods of dutiable value determination guided in Sections from II to VI of this Appendix, but not by the  transaction value method.

7.3. Imported goods which are damaged or lost for plausible reasons in the process of transport, loading or unloading:

7.3.1. For the quantity of goods which are not damaged or lost, their dutiable value shall be the price actually paid for the imported goods (not damaged or lost).

7.3.2. For the quantity of damaged or lost goods, their dutiable value shall be the dutiable value of the quantity of unaffected imported goods, less amounts reduced corresponding to the extent of damage or loss as evidenced by the expertise result and relevant dossiers.

7.4. For imported goods for offsetting losses stated at Point 7.3 above, their dutiable value shall be determined under the guidance from Section I to Section VI of this Appendix.

IX. DETERMINATION OF THE DUTIABLE VALUE IN CASE OF DELAYED DETERMINATION:

1. At the time of registration of customs declarations, if taxpayers do not have sufficient information for the dutiable value determination and pay a security for the whole tax on the imported goods lots, customs offices shall accept to clear the goods lots concerned from customs procedures.

A security may take the form of guarantee, a deposit or another appropriate form.

2. Securities shall be determined as follows:

Customs offices that carry out customs procedures shall, at the written request of taxpayers, base themselves on available information and the methods of dutiable value determination guided in Sections from II to VI of this Appendix to determine the taxable value, serving as a basis for calculating securities and notify in writing taxpayers of such securities.

Within 30 days after the date of customs clearance for the goods, taxpayers must declare additional information necessary for determining the dutiable value of the imported goods lot and recalculate by themselves the payable tax according to regulations. Past this 30-day time limit, if they fail to do so, customs offices shall fix tax amounts and notify in writing taxpayers thereof for implementation.

After taxpayers have fully paid taxes into the state budget, customs offices shall refund securities in cash or overpaid security amounts which taxpayers have paid to them.-

Bài viết liên quan