Chương II: Thông tư 205/2010/TT-BTC Xác định trị giá đối với hàng hoá xuất khẩu, nhập khẩu

Chapter II

VALUE DETERMINATION FOR IMPORTED, EXPORTED GOODS 

ITEM I. TAXABLE VALUE DETERMINATION FOR IMPORTED, EXPORTED GOODS

Article 10. Principle, method of determination 

1) Principle: Taxable value for exported goods is the actual selling price at the exit gate (FOB, DAF prices) not including International insurance costs (I) and international transport costs (F) in accordance with the relevant documents.

2) Method of determination:

2.1) Actual selling price at the exit gate is the selling price stated in the purchase and sale contracts or the forms with legal validity equivalent to contracts, commercial invoices and relevant documents of the consignment in accordance with exported goods in reality.

2.2) Where dossiers are not lawful or contents of the documents are contradictory, the customs agencies determine the taxable value based on the order of sources of information prescribed in clause 5 Article 21 of this Circular and attached documents, papers, including:

2.2.1) Declarations of identical exported goods, similar exported goods to be the basis for determining taxable value, or/and

2.2.2) Invoices of identical exported goods, similar exported goods issued or allowed to use by the Ministry of Finance; or/and

2.2.3) Vouchers used for conversion into FOB price, DAF used to determine taxable value.

Article 11. Taxable value for exported goods which have not yet had official price at the time of registering declarations 

1) For exported goods which have not yet had official price at the time of registering declarations due to the agreement in the goods purchase and sale contract that the time to close price is the time after goods were exported, customs declarants declare temporarily calculated price at the time of registering declarations; declare official price upon form No.5 issued together with this Circular and pay the tax difference (if any) within 10 days since the date of closing price. The customs agencies examine the declaration of the customs declarants, time to close price, conditions to accept the time to close price and implementation:

1.1) Handling the different taxation under the provisions on the handling of overpaid taxation of the Tax Administration Law and the guidance documents for the cases tax amount which is calculated by official price lower than the paid tax at the temporarily calculated price;

1.2) Issuing the decision to sanction administrative violations for the case customs declarants declare the official price not in compliance with the time limit specified in clause 1 of this Article;

1.3) Determining taxable value, defining tax, collecting fully taxation, fines for late payment (if any), issuing the decision to sanction administrative violations for the case customs declarants fail to declare or declare not in compliance with official prices.

2) Time to close price for a maximum period is 90 days since the date of registration of declarations for exported goods. Where the time to close price exceeds 90 days since the date of registration of declarations, Directors of the Customs Department of provinces and cities shall be assigned to inspect, review, decide the acceptance of the time to close price stated in the contract based on records and documents, actuality of exported consignment.

3) The time to close price is accepted if it meets fully the following conditions:

3.1) The goods sale and purchase contracts have agreement for the time to close price in compliance with export field;

3.2) The time to close price in reality is in compliance with the time to close price upon the agreement stated in the contract;

3.3) The official price is in compliance with actual price to make payment of exported goods in accordance with payment vouchers.

Where there are insufficient conditions to be accepted the time to close price, and the taxation is calculated according to the official price higher than the paid taxation under the temporarily calculated price, the customs declarants must pay fines for late payment of tax difference.

ITEM II. DETERMINATION OF TAXABLE VALUE FOR IMPORTED GOODS

Article 12. Principle and method of determination of taxable value 

1) Principle: Taxable value for imported goods is the calculable actual price to the first entry gate.

2) Methods of determination: the calculable actual price to the first entry gate is determined by serial application of six methods to determine taxable value as guided in Article 13, 15, 16, 17, 18, 19 of this Circular and stopping right in the method of determining the taxable value (except for the cases of determining taxable value as prescribed in Article 20 of this Circular). The methods of determining the taxable value includes:

2.1) Method of transaction value;

2.2) Method of transaction value of identical imported goods;

2.3) Method of transaction value of similar imported goods;

2.4) Method of deducted value;

2.5) Method of calculated value;

2.6) The deductive method.

Where the customs declarants request in writing, the order to apply the method of deducted value and method of calculated value is changeable to each other.

Article 13. Method of transaction value 

Taxable value of imported goods firstly must be determined by transaction value.

The transaction value is the price that the actual buyers paid or shall  pay to the sellers to purchase imported goods, after having been adjusted in accordance with provision in Article 14 of this Circular.

The paid actual price or payable price is determined by the total amount that buyers has paid or will pay directly or indirectly to sellers to purchase imported goods

1) The transaction value is applied if it satisfies fully the following conditions: 

1.1) Buyers are not restricted the right to determine or use goods after being imported, unless the following restrictions:

1.1.1) Restrictions stipulated by the laws of Vietnam, such as regulations on imported goods being forced to label in Vietnamese, conditioned imported goods or imported goods which are subject to an inspection form before being conducted customs clearance;

1.1.2) Restrictions on location to sell goods;

1.1.3) Other restrictions not affecting value of goods.

These restrictions are one or more factors relating directly or indirectly to imported goods, but not making increase or decrease of real paid prices for such goods.

Example: The automobile sellers require buyers not to sell or display imported automobiles prior to the time to introduce this model of automobiles to market.

1.2) The price or sale does not depend on the conditions or payments, but because it is not determined the value of the goods need to determine taxable value.

Example:

- Sellers determine the selling price of imported goods with condition that buyers also will purchase a certain quantity of other goods.

- Prices of imported goods depend on prices of other goods that the importer will re-sell to exporters.

Where the sale and purchase of goods or prices of goods depending on one or a number of conditions, but the buyers have the objective documents to determine the impact level in money of such dependence is still considered as it has met these conditions; when determining the taxable value, it must be added the amount to be reduced due to the impact of that dependence on the transaction value.

1.3) After reselling, transferring or using imported goods, other than the must be added amount stipulated in point 1.2.6 clause 1 Article 14 of this Circular, buyers are not required to make additional payment from collected amount due to determination of imported goods.

1.4) Buyers and sellers have no special relationship or if any, such special relationship does not affect the transaction value.

1.4.1) In cases buyers and sellers have a special relationship but not affecting the transaction value, the customs declararants must declare for this.

1.4.2) On the basis of available information, where the customs agency suspects that the special relationship affects the transaction value, the customs agency must notify promptly in writing upon the form No.1 issued attached herewith to customs declarants on the doubtful grounds right the date of registration of declarations or the next working day.

1.4.3) Customs agencies must create conditions for customs declarants to exercise the right of consultation, explanation and provide additionally relevant information to clarify the special relationship between the buyers and the sellers not affecting the transaction value of imported goods mentioned in point 1.4.4 of this clause.

1.4.4) The special relationship between the buyers and the sellers does not affect the transaction value if satisfying one of two conditions as follows:

1.4.4.1) Although there is the special relationship, but the sale and purchase transaction conducted as transaction between buyers and sellers having no special relationship:

- For example:

+ Sale and purchase prices of the imported goods are negotiated and agreed in commercial contracts in a manner consistent with practices of negotiation, of normal price agreement of such goods line or in a way that seller offers a purchase price of goods to buyers without special relationship.

+ + Sale and purchase price of imported goods includes general expenses and profits, which correspond to the general costs and profits of the sale of goods at the same class or category.

Customs agencies must examine the method that buyers and sellers establish the  sale and purchase relationships and the method of negotiation to achieve the declared price, so that they can make a conclusion that the declared value has been affected by the special relationship or not.

1.4.4.2) Or the transaction value approximates to one of the herein values ​​of lot of consignment to be exported to Vietnam in the same day or within a period of 60 days before or after the date of exporting lot of consignment being proven:

- Taxable value is determined by the method of the transaction value of identical or similar imported goods to be sold to other importers without special relationship with the exporters (sellers);

- Taxable value of identical or similar imported goods is determined by the method of the deducted value provided in Article 17 of this Circular;

- Taxable value of identical or similar imported goods is determined by the method of the calculated value provided in Article 18 of this Circular.

1.4.4.3) Taxable values provided in point 1.4.4.2 of this clause aim to compare to and it must adjust the taxable value of identical imported goods, similar imported goods to the same condition of purchasing, selling with imported goods being proven:

a) Adjusting to the same conditions of purchase and sale: The adjustment of the taxable value of identical or similar imported goods to the same condition of purchasing, selling with goods lot being proven ​​is made under the guidance in point 2.2 clause 2 Article 16 of this Circular.

b) The adjustment of the must be added, deducted amounts under the guidance in Article 14 of this Circular.

2) Transaction value includes the following items:

2.1) Purchasing price stated in the commercial invoice;

2.2) The adjustments are under the guidance in Article 14 of this Circular;

2.3) The amounts that purchasers must pay but not included in the purchasing price stated in the commercial invoice, including:

2.3.1) Advance primitives, advance payments, deposits for the production, purchase and sale, transportation, goods insurance.

2.3.2) Indirect payments to the sellers such as the amounts that the buyers must pay to third persons at the request of the sellers, the amounts which are paid by offsetting debts.

3) Determination of taxable value for goods with imported software:

3.1) Taxable value is the actual value which is paid or payable for the imported goods being intermediaries, not including the value of the software used for data processing device that it contains with the condition that value of the software is separated from the value of intermediaries in the commercial invoice;

3.2) Taxable value is the actual value which is paid or payable for the imported goods including value of the software and cost for recording or installing software into the imported goods, if it is of one of the following cases:

3.2.1) Value of the software is not separated from the value of intermediaries in the commercial invoice;

3.2.2) The actual value to pay or payable for software relating to the added adjustments in accordance with provisions in Article 14 of this Circular;

3.2.3) Software to be recorded, installed or integrated in the imported goods not being intermediaries.

4) Vouchers, documents to determine value according to this method include:

4.1) Vouchers, documents proving special relationship not affecting the transaction value (if any);

4.2) Vouchers, documents relating to the amounts that purchasers must pay but not calculated yet in the purchasing price stated in the commercial invoices (if any);

4.3) Vouchers, documents relating to the added adjustments (if there are the added adjustments);

4.4) Vouchers, documents relating to the deducted adjustments (if there are the deducted adjustments);

4.5) Other vouchers, documents relating to the determination of taxable value upon transaction value declared by customs declarants.

Article 14. The adjustments 

1) Added adjustments:

1.1) Condition for added adjustments: Only adjusting adding when there are fully the following conditions:

1.1.1) Being paid by purchasers and not yet calculated in the actual price which is paid or payable;

1.1.2) it must be related to imported goods;

1.1.3) There are objective data, quantity in accordance with relative legal documents.

Where the imported consignment having added adjustments but there are no objective data, quantity to determine taxable value shall not determine by the transaction value and must move to the next method.

1.2) The added adjustments:

1.2.1) Sales commission costs, brokerage fees. Where these costs include the payable taxes in Vietnam is not required to add the taxes to taxable value of imported goods.

1.2.2) Packaging costs are considered consistent with imported goods, including price to purchase packaging and other costs related to the purchase, sale and transport of packaging to the place of packaging, preservation of goods.

Containers, barrels, racks used as a means to package for transporting cargos and used many times is not considered as packaging associated with goods so that they are not the must be added costs for packaging associated with goods.

1.2.3) Costs for packaging goods include the following costs:

1.2.3.1) Costs for packaging materials including packaging materials purchasing prices and other costs related to the purchase, sale and transportation of packaging materials to the place to make the package.

1.2.3.2) Costs for labor on packaging, include staffs rent and costs related to hiring labor to package goods being determined taxable value.

Where the buyers have to bear the expenses on accommodation and transportation for workers during the implementation of the packaging, the costs are also belong to the labor cost for packaging.

1.2.4) Assistances: The value of goods and services provided free of charge or reduced cost by buyers are transferred directly or indirectly to the producers or sellers to produce and sell exported goods to Vietnam.

1.2.4.1) The assistances include:

a) Raw materials, component parts, accessories and composed similar products are included in imported goods.

b) Raw materials, materials, consumed fuel in the process of producing imported goods.

c) Instruments, tools, dies, molds, models and similar products used to produce imported goods.

d) Design drawings, technical drawings, art design, plan of implementation, design of construction, model design, diagrams, schemes and similar products and services made in foreign countries and need for the process of producing imported goods.

1.2.4.2) Value determination of the assistances:

a) If assistant goods and services are purchased of a person without special relationship to supply to seller, the value of the assistances is the purchasing price of such assistant goods and services.

b) If assistant goods and services produced by the importers or persons having special relationship with the importers to supply to the sellers, the value of the assistances is the costs of producing such assistant goods and services.

c) If assistant goods and services are made by the oversea-based production establishment of buyer but having no documents and vouchers to account separately for such assistant goods and services, the value of the assistances are determined by allocating the total cost of production in the same period of such establishment for the amount of assistant goods and services produced.

d) The assistances rent or borrowed by buyers, the value of the assistances are costs of renting or borrowing.

e) The assistances are goods which were used, the value of the assistances are the remaining value of such goods.

g) Assistant goods processed by buyers before handing over to the sellers for use in producing the imported goods must include the added value due to process into the value of the assistances.

h) The assistances which are reduced price to exporter by buyers, it must be added the reduced value into taxable value.

i) If, after the production of imported goods are completed but producers still obtain surplus raw materials, material and waste materials from assistant goods, the value of recovery from such surplus raw materials, materials and waste materials are subtracted from the value of assistances, if there is data showing the value of waste materials or surplus raw materials, materials.

Value of the assistances is determined, including expenses related to the purchase and sale, transportation and insurance to the place of producing imported goods.

1.2.4.3) Allocating value of the assistance amounts for imported goods.

a) Principles of allocating value of assistances.

a.1) Value of the assistances must be allocated all for imported goods;

a.2) The allocation must be formulated lawful documents;

a.3) The allocation must comply with the regulations, accounting standards of Vietnam.

b) Method of allocating value of the assistances:

The customs declarants self-allocate the assistances for imported goods in accordance with one of the following methods:

b.1) Allocating for imported goods in the first imported consignment;

b.2) Allocating according to number of goods units which were produced to the time of importing for the first consignment;

b.3) Allocating for all products expected to be produced in accordance with agreement of purchase and sale between buyer and seller (or producers);

b.4) Allocating according to the principle of descending or ascending;

b.5) Apart from the above methods, buyers may use other methods of allocation with the conditions that it must comply with provisions of law on regime of accounting and must be made into vouchers.

1.2.5) Fee of copyright, licenses:

1.2.5.1) Condition for adjusting adding: Only adjusting adding when there are fully the following conditions:

a) It must be paid for the use of intellectual property rights relating to imported goods being determined taxable value.

Example: A person who imports Betacam tape containing video content, as agreed between the importer and the exporter, importer shall pay royalties to be broadcasted such movie from time to time and certain number of times of broadcasting. In this case, the imported goods being Betacam tape, so the royalties are paid for using video content contained in the tape, not paying for the royalties for imported tape, so it shall not plus the copyright fees to the transaction value of imported goods being Betacam tape.

b) Due to the purchaser must pay directly or indirectly, as a condition for the goods sale transaction being determined taxable value, means buyers must pay copyright fees, license fees as part of activities of purchase, sale of imported goods.

c) Not yet calculated in the actual price paid or payable of imported goods being determined taxable value.

1.2.5.2) Not required to add to taxable value in the following cases:

a) The amounts that buyers must pay for the right to re-produce imported goods or copy the art works in Vietnam.

b) The amounts that buyers must pay for the right of distribution or reselling imported goods if this payment is not a condition stipulated in section b point 1.2.5.1 of this clause of the sale of imported goods.

Where the payments for the right to reproduce, distribute or resell import goods which have been included in the actual price paid or payable shall not be deducted from the taxable value of goods Import.

1.2.5.3) Bases to determine: payments documents of royalty, license fees or other lawful documents representing the payment obligations for these items.

1.2.5.4) Time to determine:

a) Where royalty, license fee determined at the time of registering declarations, the declarants self-declare royalty and license fee at the corresponding criterion in the value declaration, self-determine value, calculate and pay tax in accordance with provisions;

b) Where royalty, license fee can not be determined at the time of registering declarations due to depend on sale revenue after the import or other reasons specified in the purchase and sale contracts or separate written agreement on the payment of royalties, license fees, the procedures for declaration and inspection are carried out as follows:

b.1) For the customs declarants:

b.1.1) At the time of registering declarations, declare clearly the reason not yet declared royalties, license fees at the corresponding criterion in the value declaration;

b.1.2) Implementing the declaration, calculating payable tax for royalty, the license fee actually paid under the form No.5 issued attached herewith, and fully pay the taxation within 10 days since the date of actually paying licensing fees, license fees in accordance with the goods purchase and sale contracts or separate written agreement. Time to calculate tax is the date that the customs declarant registers the customs declarations. 

b.2) For the customs agencies:

b.2.1) Checking relative documents and declared contents of the customs declarants provided in section b.1 point 1.2.5.4 of this clause.

b.2.2) Implementing the determination of taxable value, tax definition, the full collection of taxation, fines for late payment (if any), issuing the decision to sanction administrative violations for the case the customs declarants fail to declare or declare incorrect royalties, actual payable license fees.

b.2.3) Issuing the decision to sanction administrative violations for the case the customs declarants declare not in compliance with time limit provided in section provided in section b.1 point 1.2.5.4 of this clause for the royalties, actual payable license fees.

c) Where royalty or license fee is calculated partly into imported goods, partly based on factors not related to imported goods, then:

c.1) Adding to transaction value, if the quantified, objective data to define, separate from royalty, the license fees related to imported goods.

c.2) Not to determine taxable value according to the method of transaction value and must move to the next method, if it may not define, separate from royalty, the license fees related to imported goods.

1.2.6) The amounts that the importers must pay from the collected amount after re-selling, disposing or using imported goods are transferred directly or indirectly to the sellers in any form. Procedures of declaration, tests are carried out as follows:

1.2.6.1) Where this amount may be determined at the time of registering the declarations, the customs declarants self-declare at the corresponding criterion in the value declarations, self-determine value, calculate and pay tax in accordance with provisions;

1.2.6.2) Where at the time of registering the declarations it can not be determined the must be added amounts due to depend on sale revenue after the import or other reasons specified in the purchase and sale contracts or separate written agreements, then:

a) For the customs declarants:

a.1) At the time of registering the declarations, declare clearly the reason that has not declared yet due to importers must pay from the amount collected after reselling, defining, using imported goods at the corresponding criterion in the value declarations;

a.2) Implementing the declaration, calculating payable tax for the paid actual fees under the form No.5 issued attached herewith, and fully pay the taxation within 10 days since the date of actually paying in accordance with the goods purchase and sale contracts or separate written agreements. Time to calculate tax is the date that the customs declarant registers the customs declarations.

b) For customs agencies:

b.1) Checking relative documents and declaration of the customs declarants provided in point a of this clause;

b.2) Implementing the determination of taxable value, tax definition, the full collection of taxation, fines for late payment (if any), issuing the decision to sanction administrative violations for the case the customs declarants fail to declare or declare incorrectly the must-pay actual fees;

b.3) Issuing the decision to sanction administrative violations for the case the customs declarants declare not in compliance with time limit provided in point a of this clause for the must-pay actual amount from the amount collected after reselling, defining, using imported goods.  

1.2.7) Transportation costs and every other costs directly related to transportation of imported goods until the goods have been delivered to the first entry gate:

1.2.7.1) The expenses mentioned in this point include: The cost of loading, unloading and transportation of goods, surcharges for old ship, the cost of hiring types of containers, barrels, racks used as a means to package for transporting cargos and used many times.

1.2.7.2) The expenses mentioned in this point not including:

a) Costs of loading, unloading goods from vehicles to the first entry gate if these costs are separated from international transport costs (F). Where these cost included in the international transport costs or included in the price actually paid or payable are not allowed to separate (deduct) from the taxable value of imported goods.

b) Other expenses arise after the imported goods are loaded, unloaded at the first entry gate.

1.2.7.3) Value of this adjustment is determined on the basis of transportation contracts, vouchers, documents related to cargos transportation.

1.2.7.4) In case the shipments with a variety of different goods but transportation contracts or vouchers, documents related to cargos transportation not specified in detail for each type of goods, the customs declarants self-allocate these costs for each type of goods by using the methods of division according to the following order of priority:

a) To allocate on the basis of freight schedule of transporters;

b) To allocate by weight or volume of goods;

c) To allocate by proportion to the purchasing value of each type of goods on the total value of shipments.

1.2.7.5) Where the purchasing price not excluded transportation costs but the buyer does not have transportation contracts, vouchers, documents related to cargos transportation, or has but not legitimate, are not applied the method of transaction value.

1.2.8) Cost for insurance of imported goods to the first entry gate.

1.2.8.1) Where the importers do not purchase insurance for goods, they shall not be required to add this cost into taxable value.

1.2.8.2) Premium paid for the whole shipment including many different kinds of goods but not been yet specified in detail for each type of goods, shall distribute according to the value of each type of goods.

1.2.9) The costs mentioned in point 1.2.7 and 1.2.8 of this clause in case of the must be paid value added tax in Vietnam was included, it shall not be required to add this tax into taxable value.

2) The deducted adjustments:

2.1) Conditions for deducted adjustment: Only adjusting deduction when there are fully the following conditions:

2.1.1) There are quantified, objective data in accordance with the relative legal documents and available at the time of determining value;

2.1.2) Being Calculated in the actual price paid or payable;

2.1.3) Complying with Vietnam law regulations on accounting.

2.2) The deducted adjustments:

2.2.1) Costs for activities arising after importing goods, include costs of construction, architecture, installation, maintenance or technical assistance, technical advice, supervision costs and similar costs.

2.2.2) Transportation and insurance costs arising after the goods have been transported to the first entry gate. Where these costs are related to many different kinds of goods but not been stated in detail for each type of goods, they must be allocated according to the principles referred to in point 1.2.7 and 1.2.8 clause 1 of this Article.

2.2.3) The taxes, fees and charges payable in Vietnam were included in the purchasing price of imported goods. Where the fees, charges related to many different kinds of goods not directly be determined for each type of goods, then they shall be distributed by proportion of the purchasing value of each type of goods on the total value of shipments.

2.2.4) Discounts:

2.2.4.1) Conditions for deducting the discounts: Only adjusting deduction when there are fully the following conditions:

a) Discounts to be of one of types of discounts as follows:

a.1) Discounts upon the commercial level of transactions of goods sale and purchase;

a.2) Discounts upon quantity of goods sale and purchase;

a.3) Discounts upon form and time to make payment.

b) Discounts were made ​​in writing before loading goods to the vehicles in the goods exporting countries;

c) Having quantified, objective data in accordance with the lawful documents to remove this discount out of the transaction value. These documents are filed with the customs declarations;

d) Making payments through banks by modes of L/C or TTR for all imported goods under the sale and purchase contract.

e) Declared value and the actuality on quantity of imported goods; commercial level, form and time to make payment must conform to the list of publishing prices discount of sellers.

2.2.4.2) Procedures to declare and inspect the discounts:

a) For customs declarants:

a.1) To declare the discount amounts in the corresponding criterion in the value declaration, but not yet implemented the deducted adjustment for the discount amounts in the value declaration;

a.2) To calculate, pay tax at the price not yet deducted the discount amounts;

a.3) Filing dossiers requesting for consideration to be deducted the discount amounts when the import were completed and entire goods to be of the contract were made payment, including the following documents:

a.3.1) A Written request for being deducted the discount amounts after the import was completed and entire goods to be of the contract were made payment (the original);

a.3.2) A list of monitoring the actuality of goods import to be of the contract under the form No.6 issued attached herewith (the original) for the case goods in the same contract are imported for many different trips (many declarations);

a.3.3) A list of publishing the discount of sellers according to quantity of purchased and sold goods; or the commercial level of goods purchase and sale transaction; or form and time to make payment;

a.3.4) All customs declarations of imported goods to be of the contract and the enclosed customs dossiers;

a.3.5) Payment vouchers of all goods to be of the contract.

b) For customs agencies:

Directors of Departments of Customs of provinces, cities where the customs declarants apply dossiers requesting for consideration to be deducted the discount amount are responsible for:

b.1) Inspecting records, documents and the relevant documents together with the written request of the customs declarants;

b.2) Inspecting and comparing the declared value and the actuality on quantity; commercial level, form and time to make payment with the List of publishing the discount of sellers;

b.3) Considering or deciding on deducted adjustment for the discount amount if it satisfies fully all conditions stipulated in point 2.2.4.1 of this clause with a value of discount amount not exceed 5% of the total value of shipments. Where the discount amount at more than 5% of the total value of shipments, the customs agencies propose, report and send the entire records to the General Department of Customs for opinions before deciding to adjust or not;

b.4) Handling the tax difference due to the discount amount to be deducted is implemented according to the regulations on handling overpaid taxation in the Tax Administration Law.

2.2.5) The costs borne by the Buyers relating to the marketing of imported goods, including:

2.2.5.1) Costs for research, market survey on the products about to be imported;

2.2.5.2) Costs for advertisement of brands, trade marks of imported goods;

2.2.5.3) Costs related to the exhibition, introduction of newly imported products;

2.2.5.4) Costs for participation in fairs and trade exhibitions on new products;

2.2.5.5) Costs for inspection of the quantity, quality of goods before they are imported. Where these costs are agreed between buyers, sellers and are part of the actual price paid or payable which are paid by the buyers to the sellers shall not be deducted from the transaction value;

2.2.5.6) Cost for opening L/C to pay for the imported consignment, if these costs are paid by buyers to the bank that represented them to make payment for goods.

2.2.6) The corresponding interest to interest rates according to the financial agreement of the buyers and relating to the purchase of imported goods: only being adjusted to deduct the interest from the transaction value when satisfying all the conditions as follows:

2.2.6.1) Financial agreement is made in writing;

2.2.6.2) Customs declarants may prove that at the time of making the financial agreement​​, the declared interest rate is not greater than normal credit interest rate in the exporting country, but not exceeding the ceiling interest rate announced by the Bank State of Vietnam;

2.2.6.3) Having quantified, objective data to be deducted the interest from the transaction value.

Article 15. Method of transaction value of identical imported goods 

In case of unable to determine taxable value under the method of transaction value as guided in Article 13 of this Circular, taxable value of imported goods is determined by the method of the transaction value of identical imported goods.

The method of the transaction value of identical imported goods is implemented as guided in Article 16 of this Circular, in which the group of words “similar imported goods” is replaced by the group of words “identical imported goods”.

Article 16. The method of the transaction value of similar imported goods 

1) In case of unable to determine taxable value under the method as guided in Article 13 and Article 15 of this Circular, then taxable value of imported goods is determined by the method of the transaction value of similar imported goods, with condition that similar imported goods have been accepted by customs agencies to determine taxable value by the method of transaction value and with the same conditions of sale and purchase, conditions on export time with the imported goods being determined taxable value under the guidance in clause 2 of this Article.

Where unable to find similar imported goods lot with the same conditions of purchase and sale with the lot of imported goods being determined taxable value, then select a similar imported goods lot which is different from conditions of purchase and sale, but it must be adjusted to have the same conditions of sale and purchase.

2. Conditions to select similar imported goods lot:

The similar imported goods lot is selected if it satisfies the following conditions:

2.1) Condition on export time:

The similar imported goods lot must be exported to Vietnam on the same day or with a period of 60 days before or after the date of export with imported goods being determined taxable value.

2.2) Conditions of purchase and sale:

2.2.1) Conditions on commercial level and quantity:

2.2.1.1) Similar imported goods lot must have the same conditions on commercial level and quantity with imported goods lot being determined taxable value;

2.2.1.2) If unable to find a lot of imported goods referred to in point 2.2.1.1, select a imported goods lot which has the same commercial level but different from quantity, then adjust the transaction value of similar imported goods to become the same quantity with shipments being determined taxable value;

2.2.1.3) If unable to find a lot of imported goods referred to in point 2.2.1.1 and 2.2.1.2, select a imported goods lot which is different from commercial level but has the same quantity, then adjust transaction value of similar imported goods lot to become the same commercial level with shipments being determined taxable value;

2.2.1.4) If unable to find a lot of imported goods referred to in point 2.2.1.1, 2.2.1.2, 2.2.1.3, select a imported goods lot which is different from both commercial level and quantity, then adjust transaction value of similar imported goods lot to become the same commercial level and quantity with shipments being determined taxable value.

2.2.2) condition on distances and modes of transport, insurance:

The similar imported goods lot has the same distances and modes of transport, or has been adjusted to have the same distances and modes of transport with shipments being determined value.

If there is a significant difference on the premium, then adjust to have the same conditions with shipments being determined taxable value.

2.3) When applying the method of the transaction value of similar imported goods, if unable to find similar imported goods produced by the same producers or other producers who are authorized, then may be allowed to consider goods produced by other producers and must have the same origin.

2.4) When determining the taxable value by this method that may determine from two transaction value of similar imported goods or more, after they have been adjusted to have the same conditions of purchase and sale with shipments being determined taxable value, taxable value is the lowest transaction value.

If during the time of conducting customs procedures without sufficient information to select the identical or similar imported goods with shipments being determined taxable value, not to determine the taxable value for imported goods under the guidance in Article 15 or Article 16 of this Circular, but must move to the next method.

3) Vouchers and documents to determine the taxable value by this method include:

3.1) Customs declarations and value declarations of similar imported goods;

3.2) Transportation contract of similar imported goods (if there is an adjustment for this cost);

3.3) Insurance contract of similar imported goods (if there is an adjustment for this cost);

3.4) List of export sale price of the foreign manufacturer or seller (if there is an adjustment on the quantity and commercial level); 

3.5) Other records, legal documents which are necessary and related to the determination of taxable value.

Article 17. Method of deducted value 

1) In case of unable to determine taxable value under the method as guided in Article 13, Article 15, Article 16 of this Circular, the taxable value of imported goods is determined by the method of the deducted value, based on the unit price of imported goods, identical imported goods or similar imported goods in the domestic market of Vietnam and minus (-) the reasonable expenses, profits earned from the sale of imported goods.

Not to apply this method if goods are selected to determine selling unit price to be of one of the following cases:

- Have not been sold in domestic market of Vietnam or the sale has not been settled on vouchers, books keeping as prescribed by law on Vietnam accounting;

- Related to the assistances due to any person to supply, referred to in point 1.2.4.1 clause 1 Article 14 of this Circular.

2) Conditions to select the selling unit price in Vietnam market:

2.1) The selling unit price in Vietnam market must be the selling unit price of imported goods being determined taxable value, identical imported goods or similar imported goods which are sold in original status as when being imported.

2.2) Selected selling unit price is the selling unit price corresponding to the volume of goods sold with the largest cumulative number at level sufficient to form the unit prices; goods were sold right after being imported, but not exceeding 90 days after the date of import of the goods being determined taxable; domestic buyers and sellers have not got any special relationship.

For example: The goods lot A includes many items in which item B is required to determine taxable value under the deducted method. The goods lot A is imported on 01/01/2005. A goods lot in which has an item identical to item B previously imported and sold for many domestic buyers at the different price rates and different time as follows:

In the above example, the unit price selected for deduction is 800 dong/piece corresponding to the largest number of sale (450 pieces), at level sufficient to form unit price. This unit price satisfies the conditions on selection of selling unit price, that is:

- Having the largest number of accomulation (450 pieces).

- Sale time is within 90 days since the date of import.

3) Principle of deduction:

The determination of the deductible amounts must be based on accounting data, lawful documents available and recorded, reflected in accordance with the regulations, standards of Vietnam accounting.

The deductible amounts must be the amounts which are allowed to settle into reasonable expenses of the enterprises in accordance with law on Vietnam accounting.

4) The deductible amounts from selling unit price:

The deductible amounts from the selling unit price is the reasonable costs and profits earned after selling goods in the Vietnam market, including the following amounts:

4.1) Transportation costs, premiums and costs for other activities related to the transport of goods after being imported, specifically:

4.1.1) Transportation costs, premiums and other costs related to the transport of goods arising from the first entry gate to the warehouse of the importer or location of goods delivery in the interior of Vietnam;

4.1.2) Transportation costs, premiums and other costs related to transport from the warehouse of the importer in the intetrior of Vietnam to the location of sale, if the importer must bear these costs.

4.2) The taxes, fees and charges payable in Vietnam when importing and selling imported goods in the Vietnam domestic market.

4.3) Commission or overhead expenses and profit related to the sale activities of imported goods in Vietnam.

4.3.1) Where the importer is the sale agent for foreign traders, the commissions shall be deducted. If the commission included expenses mentioned in point 4.1 and 4.2 of this clause, these expenses shall not be deducted more.

4.3.2) In case the import by the mode of definitive purchase and sale, overhead expenses and profit shall be deducted: overhead expenses and profit must be considered generally when determining the deductible value. The determination and allocation of overhead expenses and profit for the imported goods lot must be implemented according to the regulations and accounting standards of Vietnam.

Overhead expenses include direct costs, indirect costs for the import and sale of goods in the domestic market, such as goods marketing costs, the cost of storage and preservation of goods before the sales, cost of management activities for the import and sales, ... 

Bases to determine the deductions is the data recorded and reflected in the vouchers, books keeping of the importers in accordance with regulations, accounting standards of Vietnam. This data must correspond to the data obtained from the sale and purchase activities of imported goods with the same class or category in Vietnam.

5) For goods sold not in the original status as imported:

5.1) If unable to find a selling unit price of goods sold in the original status as imported, then the selling unit price of imported goods which was spent the course of outsourcing, domestic further processing shall be applied and the costs of outsourcing, processing to enhance the value of goods shall be subtracted with the condition that it can be quantified the cost of outsourcing, dommestic further processing and the costs mentioned in clause 4 of this Article. Where unable to separate these enhanxe costs from the sale price, the method of deducted value shall not be applied and it must move to the next method.

5.2) If, after being processed, imported goods remain its special characteristic, nature and function as they are imported, but they are only as part of the goods sold in the domestic market, the method of deducted value shall not be applied and it must move to the next method. 

5.3) If after being processed, imported goods do not remain its special characteristic, nature and function as they are imported and no longer be recognized the initial imported goods, the method of deducted value shall not be applied and it must move to the next method.

6) Vouchers and documents to determine the taxable value upon this method include:

6.1) A sale invoice issued or allowed to use by the Ministry of Finance;

6.2) A sale agent contracts if the importer is a sale agent of the exporter. This contract must be stated specifically the commission that the agent is enjoyed, the types of expenses that the agent must pay;

6.3) A written explanation on sales revenue and vouchers, books keeping reflecting the expenses mentioned in clause 4 of this Article;

6.4) Declarations and value declaration of the goods lot selected for deduction;

6.5) Other necessary document for inspection, determination of taxable value.

Article 18. Method of calculated value 

1) If unable to define taxable value upon the method guided in Article 13, 15, 16, 17 of this Circular, taxable value of imported goods is determined upon the method of calculated value. The calculated value of imported goods includes the following costs:

1.1) Direct costs to produce the imported goods: The cost price or value of materials, the cost of the production process or other processing used in producing the imported goods. These expenses include the following costs:

1.1.1) The costs provided in point 1.2.1, 1.2.2, 1.2.3 clause 1 Article 14 of this Circular;

1.1.2) Value of the assistances following the guidance in point 1.2.4.1 clause 1 Article 14 of this Circular

1.1.3) Only be included in the taxable value the value of the support products specified in section d point 1.2.4.1 clause1 Article 14 is done in Vietnam if the producer bears costs for such support products.

1.2) Overhead expenses and profit arising from the sale activities of goods having the same class or category with imported goods being determined its value, are produced in the exporting countries to sell goods to Vietnam. The profit and overhead expenses should be considered generally when determining the calculated value.

Overhead costs include all direct or indirect costs of the process of production and sale for export of goods, but not been calculated under the guidance referred to in point 1.1 of this clause.

1.3) The transportation cost, insurance and other costs related to the transport of imported goods under the guidance in point 1.2.7 and 1.2.8 clause 1 Article 14 of this Circular.

2) Bases to determined the calculated value:

To be data recorded and reflected in the vouchers, books keeping of the producers unless the data is not consistent with the data collected in Vietnam. This data must correspond to the data obtained from the activities of production, sale and purchase of imported goods with the same class or category produced by the producers in the exporting countries for export to Vietnam.

3) Vouchers and documents to determine the taxable value upon this method include:

3.1) A written explanation of the producers on the expenses mentioned in point 1.1 and 1.2 clause 1 of this Article, together with certified true copies of the producer for the documents, accounting data consistent with this explanation;

3.2) A sale invoice of producer;

3.3) Documents on the expenses referred to in point 1.3 clause 1 of this Article.

Article 19. The deductive method

1) If unable to define the taxable value upon the methods as guided in Article 13, 15, 16, 17, 18 of this Circular, the taxable value is determined upon the deductive method based on the available, objective materials, data at the time of determining the taxable value.

Taxable value upon the deductive method is determined by the way of sequential and flexible application of methods of determining the taxable value as guided in Article 13, 15, 16, 17 and 18 of this Circular and stop at the method of determining the taxable value, with the condition that the application of so shall be in accordance with the provisions in clause 2 of this Article.

2) When determining the taxable value under this method, the customs declarants and customs agencies are not entitled to use the following values to determine the taxable value:

2.1) Selling prices in the domestic market of goods of the same class produced in Vietnam.

2.2) Goods selling price in the domestic market of the exporting countries.

2.3) Goods selling price for export to other countries.

2.4) Production costs of goods, excluding the costs of producing goods used in the calculated method.

2.5) Minimum taxable value.

2.6) The types of imposed or assumed prices.

2.7) Using the higher values in both replacement values to be taxable value.

3) Some flexible applications of the methods of determining taxable value:

3.1) Applying the method of the transaction value of identical imported goods or similar imported goods.

If there is not identical imported goods or similar imported goods exported to Vietnam on the same day or within a period of 60 days before or after the date of export of the imported goods lot being determined taxable value, then it shall be selected the identical imported goods or similar imported goods exported in the longer period, but not exceeding 90 days before or after the date of export of the imported goods lot being determined taxable value.

3.2) Applying the method of determining taxable value upon the method of deducted value by one of the following ways:

3.2.1) Within 90 days since the date of of import but unable to determine the unit price used for deduction, it is selected the unit price sold with the largest number of accumulation within 120 days since the date of import of the goods lot selected to deduct.

3.2.2) If there is the reselling unit price of  the imported goods or identical imported goods or similar imported goods to the person who has no special relationship with the importer, it shall be selected the reselling unit price of goods to purchaser who has special relationship with the condition that such special relationship does not affect the prices in the sale and purchase transaction.

3.3) Taxable value of imported goods is determined by the taxable value of the identical imported goods already determined upon the method of the deducted value or the method of calculated value.

3.4) Taxable value of imported goods is determined by the taxable value of similar imported goods already determined upon the method of the deducted value or the method of calculated value.

4) Apart from the examples mentioned in clause 3 of this Article, the flexible application of the method of determining taxable value is based on price database, the lawful objective documents, but not violating the provisions in clause 2 of this Article.

5) Documents and materials: include all documents and materials relating to the determination of taxable value upon this method.

Article 20. Taxable value for imported goods in some special cases 

1) For goods have changed use purpose compared with the purpose has been determined which are not subject to the tax payment, subject to tax exemption, tax exemption consideration, the taxable value is determined as follows:

1.1) Goods already used in Vietnam: The imported taxable value is determined on the basis of the remaining use value of goods, calculated by duration of use in Vietnam (calculated from the time of import upon the declarations to the time of calculating tax) and is defined specifically as follows:

If the declared price rates at the time of import of goods which are not subject to the tax payment or subject to tax exemption, tax exemption consideration is lower the price rates in the price database and the proportion specified above to determine the taxable value.

1.2) Goods not yet used in Vietnam: The taxable value is determined according to the principles and methods of determining the taxable value as guided in this Circular.

2) For waste materials obtained during the process of processing, outsourcing for foreign countries that the outsourcing hirer resells to the Vietnam side, the taxable value is determined as follows:

2.1) If having goods sale and purchase contracts, the taxable value is determined according to the principles and methods of determining the taxable value as guided in this Circular.

2.2) If having no goods sale and purchase contracts, the taxable value is determined in accordance with the provisions in clause 5 of this Article.

3) Taxable value of goods imported into Vietnam after hiring the foreign side for outsourcing is the amount of hiring outsourcing and value of materials used during the process of outsourcing supplied by the foreign side showed in the outsourcing contracts and the adjustment amount  prescribed in Article 14 of this Circular. Not to be included in the taxable value of the after-processed products the value of materials and raw materials exported from Vietnam being sent for outsourcing under the outsourcing contracts signed.

4) For imported goods which are goods brought for repair in the foreign countries, when they are imported back to Vietnam, they are subject to tax payment, the taxable value is the cost of repairs actually paid under the contract signed with foreign side, in accordance with lawful documents relating to the repair of goods.

5) Imported goods without sale and purchase contracts:

5.1) Imported goods as declared from 5 million dong or less, the taxable value is the declared value. Where there are grounds to determine the declared value not consistent, then the taxable value shall be defined by the customs agencies upon the principles and one of the methods of determining the taxable value as guided in this Circular;

5.2) Imported goods as declared at value of more than 5 million:

5.2.1) Goods imported by passengers on entry, goods imported for the purpose as awards in sports, cultural and artistic competitions; goods as gifts, samples, imported goods of providers of postal services, courier services:

a) For imported goods as machinery, equipment and other goods at value of from 50 million dong or more; imported goods as automobiles, motorcycles: The taxable value is determined according to principles and one of the methods of determining the taxable value defined in this Circular.

b) For other goods other than those specified in point a of this clause, the taxable value is the declared value. Where there are grounds to determine the declared value not consistent, then the taxable value shall be defined by the customs agencies upon the principles and one of the methods of determining the taxable value as guided in this Circular.

5.2.2) For imported goods which are goods of warranty; promotion, buying and selling, exchanging by border residents; other types without sale and purchase contract, then the taxable value shall be defined by the customs agencies upon the principles and one of the methods of determining the taxable value as guided in this Circular.

6) Goods imported surplus compared to the sale and purchase contracts signed with the foreign side:

6.1) Surplus imported goods are identical or similar goods compared to imported goods stated in the contract: The taxable value of surplus imported goods is determined by the method of determining the taxable value of the number of imported goods stated in the contract.

6.2) Surplus imported goods are goods different from imported goods stated in the contract, if it is allowed to import, the taxable value is determined on the principle of sequential application of the methods of determining taxable value as guided from Article 15 to Article 19 of this Circular, not to determine by the method of transaction value.

7) Imported goods not in compliance with the sale and purchase contracts signed with foreign side:

7.1) Imported goods not in compliance with the specification, if it is allowed to import, the taxable value is the value actually paid for imported goods. Goods not in compliance with specification mean actual imported goods with differences from color, size, style compared with description stated in the purchase and sale contract and these differences do not affect the must-be-paid actual price.

7.2) Imported goods not in compliance with the purchase and sale contract other than the case stipulated in point 7.1 of this clause, if it is allowed to import, the taxable value is determined on the principle of sequential application of the methods of determining taxable value as guided from Article 15 to Article 19 of this Circular, not to determine by the method of transaction value.

8) Actual imported goods with the difference on the quantity compared with the commercial invoice due to the nature of the goods, in accordance with the condition of delivery and payment in the purchase and sale contract, when determining the taxable value, the commercial invoices and  the purchase and sale contract must be based on (condition of delivery, the rate of tolerance, natural characteristics of the goods and conditions of payment). Taxable value is not lower than the value actually paid recorded in the commercial invoices and relevant documents.

9) Goods imported into Vietnam from bonded warehouse:

9.1) The taxable value is determined on the principle and the methods of determining taxable value as guided in this Circular.

9.2) Date of import is determined as:

9.2.1) Date of loading goods up to vehicles indicated in the bill of lading for the case person who brings goods into the bonded warehouse directly importing goods into Vietnam.

9.2.2) Date of registering declarations of importing goods from bonded warehouses into Vietnam, for other cases.

10) For imported goods which are goods to be rent, the taxable value is the price actually paid under the contracts signed with foreign countries, in accordance with lawful documents related to the renting of goods.

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