CIRCULAR

Guidelines for Decree No. 60/2002/NĐ-CP dated June 6, 2002 of the Government on the determination of customs value for imported goods according to the principle of the Agreement implementing Article 7 of the General Agreement on Tariffs and Trade.

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Based on the Law on Export Duties and Import Duties;

Based on Decree No. 60/2002/NĐ-CP dated June 6, 2002 of the Government on the determination of customs value for imported goods according to the principle of the Agreement implementing Article 7 of the General Agreement on Tariffs and Trade (hereinafter referred to as Decree No. 60/2002/NĐ-CP);

The Ministry of Finance guides the implementation of Decree No. 60/2002/NĐ-CP as follows:

PART I

GENERAL PROVISIONS

I. Scope of Application.

Imported goods with commercial contracts shall be determined their customs value according to the guidelines set out in this Circular, including:

1. Imported goods of enterprises and joint ventures within the scope regulated by the Law on Foreign Investment in Vietnam;

2. Imported goods from countries, regions, and national union blocs that have signed agreements to determine customs value according to the principle of the Agreement implementing Article 7 of the General Agreement on Tariffs and Trade (as announced by the Ministry of Finance), and other imported goods as decided by the Prime Minister.

II. Customs value for imported goods and the time of determination.

1. The customs value for imported goods is the value of the goods used for calculating import duties, determined up to the first point of entry.

2. The time of determining the customs value for imported goods is the date when the declarant registers the declaration form for imported goods. The declarant determines the customs value according to the prescribed form and submits it to the customs authority together with the declaration form for imported goods.

3. In cases where the customs authority determines the customs value, the customs authority must notify the declarant of the result of determining the customs value within the time limit for customs procedures as stipulated by law.

III. Methods of determining customs value and the sequence of application.

1. Methods of determining customs value.

1.1. Transaction value method for imported goods.

1.2. Transaction value method for identical imported goods.

1.3. Transaction value method for similar imported goods.

1.4. Deduction method.

1.5. Computation method.

1.6. Other methods.

The deduction method and the computation method will temporarily not be applied to imported goods sold in a condition different from the original condition at the time of importation. When applying these methods, the Ministry of Finance will issue a notification.

2. Sequence of application of methods to determine customs value.

The customs value for imported goods is determined by sequentially applying the methods to determine customs value from Point 1.1 to Point 1.6 above (excluding temporarily unapplied methods) until a method determines the customs value.

IV. Currency and exchange rate for determining customs value.

1. The customs value is calculated in Vietnamese Dong.

2. The exchange rate used to determine the customs value for imported goods is the average transaction rate in the inter-bank foreign exchange market published by the State Bank of Vietnam on the day of registering the declaration form for imported goods. In case the State Bank does not publish the exchange rate or information does not reach the port on that day, the rate of the preceding day will be applied.

V. Explanation of terms.

The terms used in this Circular are understood as follows:

1. "Commercial contract" is an agreement for the purchase and sale of goods in the form of a written document for importing goods into Vietnam, under which the seller has the obligation to deliver the goods, transfer ownership of the goods to the buyer, and receive payment; the buyer has the obligation to pay the seller and receive the goods according to the agreement of both parties. Forms such as telegrams, telex, fax, email, and other forms of electronic information printed on paper are also considered written documents.

2"Special relationship between buyer and seller" includes the following relationships:

2.1. They are members of another business entity.

2.2. They are owners of a business entity.

2.3. They are owner and employee.

2.4. The seller has control over the buyer and vice versa.

2.5. They are both controlled by a third party.

2.6. They jointly control a third party.

A person is considered to have control over the buying and selling activities of another person if they can take actions to restrict or direct the other person directly or indirectly.

2.7. They are members of a family in the following relationships:

- Husband and wife.

- Parents and children.

- Brothers and sisters.

- Grandparents and grandchildren, having blood relations.

- Aunt, uncle, maternal uncle, paternal aunt, and nephew, having blood relations.

- Father-in-law and son-in-law, mother-in-law and daughter-in-law.

- Siblings-in-law.

2.8. A third party directly or indirectly owns, controls, or holds 5% or more of the voting shares of each party.

Business entities associated with each other, in which one party is the exclusive agent, distributor, or assignee of the other party, are considered to have a special relationship if such a relationship complies with the provisions of Point 2 above.

3. "Purchase commission" is the amount of money paid by the buyer to an agent representing them abroad to perform services for purchasing imported goods.

4. "Sales commission" is the amount of money paid by the seller to an agent representing them to perform services for selling exported goods.

5. "Brokerage fee" is the amount of money that the buyer or seller, or both, must pay to a broker to assume the intermediary role in the transaction of purchasing imported goods.

6"Royalty and license fees" is the amount of money that the buyer must pay directly or indirectly to the rights holder or licensor to use products registered with intellectual property rights. For example, payments for patents, copyright designs, trademarks, trademark usage rights, copyright, production licenses.

7. A value is considered "approximate" to another value if the difference between them is due to the following objective factors:

- The nature of the goods, the characteristics of the industry producing the goods.

Example: The VINA brand mobile phone model CA was sold at the beginning of the month for 300 USD/unit, but due to technological changes, the same model was sold at the end of the month for 250 USD/unit. In this case, when comparing the two prices, they are considered approximately equal.

- Seasonality of goods.

Example: At the beginning of the season, 1 kg of apples were sold for 1 USD/kg, during mid-season, they were sold for 0.8 USD/kg. In this case, when comparing the two prices, they are considered approximately equal.

- Minor differences from a commercial standpoint.

When examining the approximate value of two values, they must be brought to the same conditions of sale.

8. "Imported goods identical" are goods imported that are identical in all aspects, including:

- Physical characteristics such as product surface, constituent materials, manufacturing methods, functions, intended use, mechanical, physical, chemical properties...

- Product quality.

- Reputation of the product brand.

- Produced in the same country, by the same manufacturer or authorized manufacturer.

Imported goods that basically meet these conditions are considered identical imported goods, but have minor differences in appearance such as color, size, style without affecting the value of the goods are still considered identical imported goods.

Imported goods are not considered identical if in the production process of one of those goods, technical designs, construction designs, artistic designs, implementation drawings, design drawings, diagrams, sketches, or similar products and services made in Vietnam are provided free of charge by the buyer to the seller.

9. "Imported goods similar" are goods that although not identical in all aspects, have basic characteristics in common, including:

- Made from equivalent raw materials and using the same manufacturing methods.

- Having the same function and intended use.

- Equivalent product quality.

- Can be interchangeable in commercial transactions, meaning the buyer accepts substituting one good for another.

- Produced in the same country, by the same manufacturer or authorized manufacturer, imported into Vietnam.

Imported goods are not considered similar if in the production process of one of those goods, technical designs, construction designs, artistic designs, implementation drawings, design drawings, diagrams, sketches, or similar products and services made in Vietnam are provided free of charge by the buyer to the seller.

10. "Goods sold immediately after importation" are goods sold by the importer to the first domestic buyers on the market, from the time of importation.

Example: After importing, importer A sells the goods to the first domestic buyers M, N, K at different levels of trade, then M, N, K continue to sell the goods to other buyers E, F, G. In this case, the goods sold by A to M, N, K are goods sold immediately after importation.

11. "Unit price of goods sold in the largest quantity after importation" is the unit price of goods sold immediately after importation with the cumulative largest quantity on the same day of importation of the goods being determined for tax valuation, or on the same day of importation of identical imported goods, similar imported goods, or on the earliest day after the importation of identical imported goods, similar imported goods but not later than 90 days from the date of importation of those goods and not more than 90 days before the date of importation of the consignment being determined for tax valuation. In this case, the date of importation is the date the consignment is cleared.

The earliest day after the importation of the goods being determined for tax valuation is the day the goods are sold in sufficient quantities to form a unit price (at least 10% of the quantity of that item in the imported consignment).

Example: The selected consignment for determining the deductive value was imported on January 28, 2002. Importer I sold the imported goods to many domestic buyers at different prices and times as follows:

The largest quantity sold in the example above is 800 units, with the corresponding price of 780 dong/unit. In the example above, the cumulative total of 1,300 units corresponding to the unit price of 750 dong/unit cannot be chosen because it does not meet the time condition since the sale time exceeds 90 days from the date of importation.

12. "Goods sold must remain in their original state upon importation" are goods that after importation have not been subject to any action that alters the shape, characteristics, nature, or utility of the goods or increases/decreases the value of the imported goods.

13. "Imported goods of the same grade or type" are goods within the same group or sub-group of goods produced by the same specific industry or field, including identical imported goods and similar imported goods.

Example: Construction steel products such as smooth round steel, twisted steel, steel shapes (U, I, V...) produced by the steel industry are goods of the same type.

- In the deductive method, "imported goods of the same grade or type" are goods imported from all countries into Vietnam, regardless of origin.

- In the calculation method, "imported goods of the same grade or type" must be goods imported from the same origin as the goods being determined for tax valuation.

14. "Information available at customs authorities" is information related to the determination of the taxable value that the customs authority is responsible for collecting, analyzing, storing, updating, and managing for the purpose of verifying the determination of the taxable value, available at the customs unit at the time of determining the taxable value, including:

- Information from import declarations for goods that have been cleared at the customs unit handling the import procedures.

- Information provided from the price database system within the Customs sector.

- Information updated from sources specified by the General Department of Customs.

15. "Same Sale Conditions" including the same commercial level, quantity, distance, and mode of transportation, and insurance conditions.

16. "Consultation" refers to the exchange of information between the customs authority and the declarant related to the determination of the dutiable value, upon request of the customs authority.

Chapter II

METHODS FOR DETERMINING THE DUTIABLE VALUE

FOR IMPORTED GOODS

I. Transaction Value Method.

1. The dutiable value of imported goods shall first be determined according to the transaction value method if the following conditions are met:

1.1. The buyer must have full control and use of the goods after importation. In cases where there are certain restrictions, they are still considered to meet this condition:

1.1.1. The sale and use of the goods must comply with Vietnamese laws.

1.1.2. The buyer and seller have agreed on the place of consumption of the goods after importation.

1.1.3. Other restrictions that do not affect the value of the goods.

1.2. The sale of the goods or their prices are not dependent on certain conditions that prevent the determination of the dutiable value of the goods.

Example:

- The seller sets the price for imported goods on the condition that the buyer will also purchase a certain quantity of other goods.

- The price of imported goods depends on the price of other goods that the importer will resell to the exporter.

- The price of imported goods is based on a payment method not directly related to the imported goods, such as when the imported goods are semi-finished products provided by the seller to the buyer under the condition that the seller will reclaim a certain quantity of finished products made from those imported semi-finished products.

If the sale of goods or their prices depend on one or more conditions but the buyer has objective and valid evidence to determine the monetary impact of such dependency, it is still considered to meet this condition. When determining the dutiable value, the amount reduced due to the dependency must be added to the transaction value.

Example:

The price of goods A depends on the price of other goods that the importer resells to the exporter:

The exporter agrees to reduce the selling price of goods A by 2% for the importer if, after the importer uses goods A to produce product B, 50% of product B will be resold to the exporter at a price reduced by 1% compared to other buyers. In this case, the transaction value can be accepted, and an additional 2% of the reduced value must be added to determine the dutiable value of imported goods A.

1.3. After reselling, transferring, or using the imported goods, the buyer does not need to pay any additional amounts from the proceeds obtained from the disposition of the imported goods, except for the amount prescribed in Point 2.6 Section VII of this Chapter.

1.4. The buyer and seller do not have a special relationship or if they do, such relationship does not affect the transaction value. The assessment of the impact of a special relationship on the transaction value is regulated in Point 3 of this Section.

2. Determining the Dutiable Value.

The dutiable value of imported goods is the transaction value, which is the total amount paid or payable directly or indirectly by the buyer to the seller for the purchase of imported goods, after adding and subtracting certain adjustment items prescribed in Section VII of this Chapter.

The total amount paid or payable directly or indirectly by the buyer to the seller for the purchase of imported goods includes the following items:

2.1. Purchase price stated on the commercial invoice.

The commercial invoice specifies the amount the buyer must pay to purchase the imported goods.

If the purchase price stated on the commercial invoice includes discounts for the imported consignment, these amounts are deducted to determine the dutiable value, provided that the discount is documented before loading onto the means of transport and there are legitimate and valid records to separate the discount from the invoice price and these documents must be submitted together with the import declaration.

Example:

The first consignment imported on July 1, 2002, the commercial invoice states that the buyer receives a quantity discount of 3%, which was submitted together with the import declaration. In this case, the 3% discount is deducted to determine the dutiable value.

Example: Following the above example, on September 1, 2002, the second consignment imported received a quantity discount of 5%, and the invoice shows an additional discount of 2% for the first consignment. In this case, the 5% quantity discount of the second consignment is deducted to determine the dutiable value, but the additional 2% discount for the first consignment cannot be deducted from the dutiable value of the second consignment and cannot be used to re-determine the dutiable value of the first consignment.

Types of discounts include:

(i) Trade level discounts (trade discounts).

Example:

The exporter has trade discount policies:

- Selling directly to end consumers: no discount.

- Selling to retailers: 3% off the unit price.

- Selling to wholesalers: 5% off the unit price.

(ii) Quantity discounts.

Example:

The exporter's quantity discount policy is as follows:

- Purchasing from 1 to 50 units: no discount.

- Purchasing from 51 to 500 units: 5% discount.

- Purchase over 500 products: 8% discount

Example:

The exporter's quantity discount policy is as follows:

- Purchase from 50,000 USD to 100,000 USD: 10% discount

- Purchase from 100,000 USD to 500,000 USD: 15% discount

- Purchase over 500,000 USD: 23% discount

(iii) Discount according to payment form and time (payment discount amount).

For example, if the buyer pays in cash, they will enjoy a discount of 0.3% on the invoice value, or if they pay immediately after delivery, they will enjoy a discount of 0.5% on the invoice value.

(iv) In addition to the above discount forms, other types of discounts that comply with international trade customs and practices shall be considered for acceptance.

2.2. Amounts that the buyer must pay but are not included in the purchase price stated on the commercial invoice, including:

2.2.1. Advance payments, prepayments, deposits for production, purchase, transportation, and insurance of goods.

2.2.2. Indirect payments to the seller such as amounts paid by the buyer to a third party at the seller's request; amounts paid through debt offset.

3. Determining the impact of special relationships on transaction value.

If the buyer and seller have a special relationship, the transaction value should not be rejected outright but must be examined to determine whether the special relationship affects the transaction value.

3.1. In cases where the buyer and seller have a special relationship but it does not affect the transaction value, the customs declarant must declare this and is permitted to use the transaction value method to determine the dutiable value.

3.2. Based on the information available at the customs authority, if the customs authority suspects that the special relationship affects the transaction value, it shall notify the customs declarant in writing. In such cases, to obtain the customs authority's recognition of the application of the transaction value method, the customs declarant must prove that the special relationship does not affect the transaction value.

3.2.1. To prove that the special relationship does not affect the transaction value, the customs declarant may indicate that the transaction value is approximately equal to one of the dutiable values accepted by the customs authority below, provided that the dutiable value has been adjusted to the same conditions as the consignment being proven as specified in point 3.2.2 below:

3.2.1.1. The dutiable value determined by the transaction value method of imported goods identical or similar to those exported to Vietnam on the same day or within 30 days before or after the export date of the consignment being determined, provided that the buyer and seller do not have a special relationship, or;

3.2.1.2. The dutiable value determined by the deductive value method of imported goods identical or similar to those exported to Vietnam on the same day or within 30 days before or after the export date of the consignment being determined, or;

3.2.1.3. The dutiable value determined by the computed value method of imported goods identical or similar to those exported to Vietnam on the same day or within 30 days before or after the export date of the consignment being determined.

3.2.2. Content of adjusting the dutiable value of imported goods identical or similar to the same conditions as the imported goods being proven:

3.2.2.1. Adjustment to the same sales conditions.

Adjusting the dutiable value of imported goods identical or similar to the same sales conditions as the consignment being proven is carried out in accordance with the guidance at point 2.2 section III chapter II of this Circular.

3.2.2.2. Adjusting additional amounts to be added or deducted as guided in section VII of this chapter.

Example:

The consignment being proven does not include commission fees, while the imported goods identical include such costs. In this case, the dutiable value of the imported goods identical must be adjusted to the same condition without commission fees.

4. In cases where imported goods exceed the quantity stipulated in the commercial contract, the dutiable value of the excess goods shall also be determined based on the dutiable value of the goods imported within the contract.

5. In cases where imported goods do not conform to the specifications stipulated in the commercial contract, the dutiable value of these imported goods must be determined according to the subsequent valuation method.

II. Transaction Value Method for Identical Imported Goods.

The content of the transaction value method for identical imported goods is guided together with the transaction value method for similar imported goods in section III of this chapter. The difference between the two methods is only the distinction between the definitions "identical imported goods" and "similar imported goods."

III. Transaction Value Method for Similar Imported Goods.

1. Determining the Dutiable Value.

The dutiable value of imported goods is the transaction value of similar imported goods, provided that the similar imported goods have been accepted by the customs authority to determine the dutiable value using the transaction value method, and have the same sales conditions and export time as the imported goods being determined for the dutiable value as specified in point 2 below.

In cases where similar imported goods with the same sales conditions cannot be found for the imported goods being determined for the dutiable value, another similar imported goods with different sales conditions can be selected. In such cases, the transaction value of the similar imported goods must be adjusted to the same sales conditions.

2. Conditions for Selecting Similar Imported Goods.

2.1. Export Time Condition.

Similar imported consignments must be exported to Vietnam on the same day or within thirty days before or after the export date (the export date being the date when the goods are loaded onto the ship according to the bill of lading) but not later than the declaration date of the customs declaration for the imported consignment being determined for tax valuation.

Example:

        2/3/2003               1/4/2003             1/5/2003      12/5/2003 

                                          E                                               I

_____________________________________________________________

         A        Range selected based on conditions      B               ___

                  ___   time

In this example, the export date of the imported goods being determined for tax valuation is April 1, 2003 (marked E) and the declaration date of the customs declaration for the imported goods is May 12, 2003 (marked I), the time point thirty days before the export date of the imported goods being determined for tax valuation is March 2, 2003 (marked A), and the time point thirty days after the export date of the imported goods being determined for tax valuation is May 1, 2003 (marked B), then the similar imported goods selected must have an export date falling within the time range AB (from March 2, 2003 to May 1, 2003).

  Example:

     2/3/2003                               1/4/2003        14/4/2003        1/5/2003

          A                                            E                   I    B

__________________________________________________

                        Range selected based on conditions                                  ___

              ___    time

In this example, the export date of the imported goods being determined for tax valuation is April 1, 2003 (marked E) and the declaration date of the customs declaration for the imported goods is April 14, 2003 (marked I), the time point thirty days before the export date of the imported goods being determined for tax valuation is March 2, 2003 (marked A), and the time point thirty days after the export date of the imported goods being determined for tax valuation is May 1, 2003 (marked B), then the similar imported goods selected must have an export date falling within the time range AI (from March 2, 2003 to April 14, 2003). Imported goods with an import date falling within the time range IB shall not be selected.

2.2. Conditions for sale.

2.2.1. Trade level and quantity conditions.

2.2.1.1. The similar imported consignment must have the same trade level and quantity as the imported consignment being determined for tax valuation.

2.2.1.2. If no imported consignment with the same trade level and quantity can be found, select an imported consignment with the same trade level but different quantity, then adjust the transaction value of the similar imported goods to the same quantity as the consignment being determined for tax valuation.

Example: The imported consignment being determined for tax valuation is sold at the retail level with 300 products, receiving a quantity discount, unit price is 50 dong/product but does not meet the conditions to apply the transaction value method.

The selected similar imported consignment has the same retail level with 700 products; the consignment receives a quantity discount, the unit price after discount is 49 dong/product and this price is accepted to determine the tax valuation.

The quantity discount regime of the seller to the buyer in the import transaction of similar goods is as follows:

- Purchase from 1 to 200 products - sell at the listed price (70 dong/product).

- Purchase from 201 to 500 products - sell at 90% of the listed price.

- Purchase from 501 to 1,000 products - sell at 70% of the listed price.

- Purchase from 1,001 products and above - sell at 60% of the listed price.

The imported consignment being determined for tax valuation has an import quantity of 300 products, therefore, the quantity discount regime must be applied to the similar imported goods in the case of purchasing 300 products. Accordingly, the quantity discount received is 10% (100% - 90%) of the listed price. Thus, the unit price of the similar imported consignment after adjustment to the same quantity will be 63 dong/product (70 dong/product x 90%). Therefore, the tax valuation of the imported goods needing tax valuation is 63 dong/product.

In the above example, if the imported goods being determined for tax valuation do not receive a quantity discount, the purchase price of the similar imported consignment must be taken as 100% of the listed price. Therefore, the tax valuation of the imported goods needing tax valuation is 70 dong/product.

2.2.1.3. If no imported consignment with the same trade level and quantity can be found; no imported consignment with the same trade level but different quantity can be found, then select an imported consignment with a different trade level but the same quantity, then adjust the transaction value of the similar imported consignment to the same trade level as the consignment being determined for tax valuation.

Example: The imported consignment currently being determined for customs value is subject to a trade discount at the wholesale level with a price of 400 dong per ton, but does not meet the conditions to apply transaction value.

An imported consignment of similar quantity and at the retail level is determined for customs value using the transaction value method, with a unit price of 500 dong per ton.

The seller's trade discount regime for the buyer in the import transaction of similar goods is as follows:

- Selling to wholesalers at 90% of the listed price;

- Selling to retailers at 100% of the listed price (500 dong per ton).

The imported consignment currently being determined for customs value is at the wholesale trading level. Therefore, the trade discount of the similar imported consignment under wholesale trading conditions must be applied. The wholesale selling price of the similar imported consignment is 450 dong per ton (500 dong per ton x 90%). Thus, the customs value of the goods needing to be determined for customs value is 450 dong per ton.

In the above example, if there is no trade discount regime for the wholesale level, the purchase price would be taken as 100% of the listed price (500 dong per ton) and the customs value would be determined as 500 dong per ton.

2.2.1.4. If a similar imported consignment with the same commercial level and quantity cannot be found; a consignment with the same commercial level but different quantities; or a consignment with a different commercial level but the same quantity, then select an imported consignment that differs both in commercial level and quantity, and subsequently adjust the transaction value of the similar imported consignment to the same commercial level and quantity as the consignment being determined for customs value.

2.2.1.5. In cases where the similar imported consignment enjoys trade discounts, quantity discounts, payment discounts, but the consignment being determined for customs value does not enjoy such discounts, these discounts shall not be deducted from the transaction value. In cases where the similar imported consignment does not enjoy trade discounts, quantity discounts, but the consignment being determined for customs value does enjoy such discounts, these discounts shall be deducted from the transaction value.

2.2.2. Conditions regarding distance and mode of transport, insurance.

The similar imported consignment has the same distance and mode of transport, or has been adjusted to the same distance and mode of transport as the consignment being determined for customs value.

Example: The consignment being determined for customs value is transported by air. The similar imported consignment is transported by sea, with the CIF delivery condition being 117.3 USD per unit of goods, including the cost of goods C = 100 USD, insurance fee I = 0.3 USD, freight fee F = 17 USD.

In this case, the freight cost of the similar consignment must be adjusted to the air transport conditions based on the transport contract of the consignment being determined for customs value or the tariff of the carrier. Assuming the air freight fee is 23 USD per unit of goods, the transaction value of the similar imported goods after adjustment to the same air transport mode is 123.3 USD per unit of goods (100 + 0.3 + 23).

If there is a significant difference in insurance fees, they may be adjusted to the same insurance conditions as the consignment being determined for customs value.

2.3. When applying the transaction value method for similar imported goods, if similar goods produced by the same manufacturer or authorized manufacturer cannot be found, then goods produced by another manufacturer and having the same origin must be considered.

2.4. When determining the customs value according to this method and two or more transaction values of similar imported goods are identified, after adjusting to the same purchasing conditions as the consignment being determined for customs value, the customs value is the lowest transaction value.

3. Documentation and information used to determine the customs value according to the transaction value method for similar imported goods.

3.1. When applying the transaction value method for similar imported goods, the declarant must search for records of similar imported consignments meeting the conditions specified in point 2 above to serve as the basis for determining the customs value.

The documents that the declarant must submit to the customs authority include:

3.1.1. Import declaration form and valuation declaration form of similar imported goods (copy);

3.1.2. Transport contract or bill of lading of similar imported goods (copy, if there is an adjustment to these costs);

3.1.3. Insurance contract or insurance policy of similar imported goods (copy, if there is an adjustment to these costs);

3.1.4. Commercial contract (copy); commercial invoice of similar imported goods (copy), export sales price lists of manufacturers or foreign sellers (copy, if there is an adjustment in quantity or commercial level);

3.1.5. Other necessary and relevant legal documents required for determining the customs value (if applicable).

3.2. For the customs authority when applying the transaction value method for similar imported goods, it must base its determination of the customs value on the available information at the customs office responsible for determining the customs value and the documents provided by the declarant.

IV. Deduction Value Method.

1. Determining the Dutiable Value.

The customs value of imported goods is determined by the deduction value, which is the value determined from the domestic market selling price of imported goods in Vietnam after deducting reasonable costs and profits obtained after selling the imported goods.

2. Conditions for selecting the domestic market selling price.

2.1. The domestic market selling price in Vietnam must be the selling price of the actual goods being determined for customs value. In cases where there is no selling price for the actual imported goods being determined for customs value, the selling price of identical imported goods should be used, and if there is no selling price for identical imported goods, the selling price of similar imported goods sold domestically, provided that the goods are sold in their original state as imported, should be used.

2.2. The selected unit price for sale shall be the unit price of goods sold in the largest quantity after importation and sold to domestic buyers without special relationships.

3. Amounts deductible from the unit price of sale.

3.1. Principles of deduction.

Determining the amounts deductible must be based on accounting records and valid legal documents available and recorded in accordance with Vietnamese accounting regulations.

Deductible amounts must fall within the scope permitted to be included in cost value.

3.2. Deductible amounts.

3.2.1. Commissions or profits and general expenses related to the import trade of goods.

3.2.1.1. In cases where the importer acts as an agent selling goods for foreign traders, the commission received by the agent shall be deducted.

If the agent sells goods authorized by the foreign trader to perform certain activities related to the sale of imported goods in Vietnam outside the agency contract, the costs incurred in Vietnam for these activities also may be deducted within the scope agreed upon in the authorization contract.

If the commission already includes the amounts specified in points 3.2.2 and 3.2.3 below, such amounts shall not be additionally deducted.

3.2.1.2. In cases of import under the buy-sell method, the profit and general expenses related to reselling imported goods shall be deducted.

General expenses include direct and indirect costs serving the importation and sale of goods in the domestic market, such as marketing costs, storage and preservation costs before sale, management activity costs serving the importation and sale, etc.

General expenses and post-import sales profits accepted for deduction shall not exceed 20% of revenue. For specific industries where this deduction rate is inappropriate, the next method for determining the taxable value shall be applied.

3.2.2. Transportation costs, insurance fees, and other costs related to the transportation of goods after importation. These costs include:

3.2.2.1. Transportation costs, insurance fees, and other costs related to the transportation of goods from the import port to the importer's warehouse or delivery location within Vietnam;

3.2.2.2. Transportation costs, insurance fees, and other costs related to the transportation from the importer's warehouse to the sales location, if the importer bears these costs.

3.2.3. Taxes, fees, and charges payable in Vietnam when importing and selling imported goods in the domestic market.

4. Method of deductive valuation applicable to goods sold in a condition different from their original state at importation.

Where goods sold in their original state at importation cannot be found, the deductive method may be applied to imported goods that have undergone further processing or manufacturing domestically, and additional processing or manufacturing costs increasing the value of the goods shall be deducted.

If after processing or manufacturing, the imported goods change characteristics, nature, and utility and are no longer recognizable as the original imported goods, this method shall not be applied.

5. Documents to be submitted.

When determining the taxable value according to this method, the importer must submit the following documents (copies):

5.1. Sales invoices issued or allowed to be used by the Ministry of Finance.

5.2. Agency sales contracts if the importer is an agent for the exporter. This contract must specify the commission fee that the agent receives and the types of expenses the agent must pay.

5.3. Legal and valid accounting records (with explanations attached) regarding general management costs, other costs, and sales profits.

5.4. Tax receipts or tax notifications regarding taxes paid or to be paid, lists of fees and charges paid or to be paid.

5.5. Import declaration of the consignment chosen for deduction.

5.6. Other necessary documents for inspection and determination of the taxable value as required by customs authorities.

V. Valuation Method.

1. The taxable value of imported goods is determined by the calculated value. The calculated value includes the following items:

1.1. Production costs.

1.2. General expenses and profits from production and export sales.

1.3. Amounts to be added as prescribed in Section VII of this Chapter (excluding the amounts mentioned in point 1.1 above).

2. Determining the calculated value must be based on data provided by the manufacturer and consistent with the accounting principles of the country producing the imported goods.

3. Documents to be submitted.

When applying the calculated value method, the declarant must submit the following documents and evidence:

3.1. A list of production costs, general expenses, and profits from production and export sales certified by the manufacturer.

3.2. Evidence of the costs mentioned in point 1.3 above.

VI. Other Methods.

1. If it is not possible to determine the taxable value according to the methods stipulated from Section I to Section V of this Chapter, the taxable value will be determined by another method based on available objective materials and information at the time of determining the taxable value and in compliance with the provisions of Decree 60/2002/NĐ-CP and guidance in this Circular.

When applying this method, the customs authority must base its determination of the taxable value on legitimate and valid documents and information provided by the declarant or available at the customs office responsible for determining the taxable value.

2. When determining the taxable value according to this method, the declarant and the customs authority shall not use the following values to determine the taxable value.

2.1. Domestic market selling price of similar products produced in Vietnam.

2.2. Selling price of goods in the domestic market of the exporting country.

2.3. Price of goods sold for export to other countries.

2.4. Production costs of goods, except for production costs used in the calculation method.

2.5. Minimum taxable value.

2.6. Types of prices imposed or assumed.

2.7. The higher value when determined from two transaction values of identical imported goods or similar imported goods and above.

3. Application of other methods to determine the customs value:

3.1. Application of the transaction value method for identical imported goods or similar imported goods.

3.1.1. If there are no identical imported goods or similar imported goods exported to Vietnam within thirty days before or after the export date of the imported consignment being valued, then choose those identical imported goods or similar imported goods exported during a longer period, but not exceeding sixty days before or after the export date of the consignment being valued.

3.1.2. If there are no identical imported goods or similar imported goods with the same origin, then select imported goods without the same origin but still satisfying other conditions regarding identical imported goods or similar imported goods.

3.2. Application of the deductive value method by one of the following ways:

3.2.1. Within ninety days from the import date, if the unit price for deduction cannot be determined, then select the unit price sold in the largest quantity within one hundred twenty days from the import date of the selected consignment for deduction.

3.2.2. If there is no resale price of the imported goods themselves or of identical imported goods or similar imported goods to unrelated buyers, then select the resale price of the goods sold to related buyers, provided that the special relationship does not affect the transaction price.

3.3. The customs value of imported goods is determined by the customs value of identical imported goods already determined according to the deductive value method or the computed value method.

3.4. The customs value of imported goods is determined by the customs value of similar imported goods already determined according to the deductive value method or the computed value method.

VII. Adjustment items.

1. Principles of adjustment.

1.1. For items to be added, adjust only when the following conditions are met:

1.1.1. These items are paid by the buyer and have not been included in the total amount the buyer has paid or will pay.

1.1.2. The item to be added must be directly related to the imported goods.

1.1.3. In cases where the imported consignment has items to be added but there are no objective data to determine them, the customs value shall not be determined according to the transaction value method and must switch to the next method.

1.2. For items to be deducted, adjust only when there are legitimate and valid data and documents to separate from the selling price and are available at the time of determining the customs value.

2. Items to be added.

2.1. Sales commissions, brokerage fees. In cases where these costs include taxes payable in Vietnam, such taxes shall not be added to the customs value of imported goods.

2.2. Packaging costs attached to imported goods, including the following:

2.2.1. Packaging attached to goods refers to packaging that regularly accompanies the goods as a condition for preservation or use of the goods, classified together with the goods under the current classification and commodity code principles.

2.2.2. Costs related to packaging attached to goods include the purchase price of packaging, and other costs related to purchasing and transporting packaging to the packing and storage location of the goods.

2.2.3. Containers, boxes, and supports used as means of packaging for transportation purposes and reused multiple times are not considered packaging attached to goods. Therefore, the value of these costs is not included in the packaging costs attached to goods, they belong to the items to be added as specified in Point 2.7 below.

2.3. Goods packaging costs, including the following:

2.3.1. Packaging material costs include the purchase price of packaging materials and other costs related to purchasing and transporting packaging materials to the packaging location.

2.3.2. Labor costs for packaging include wages for laborers and other costs related to hiring laborers for packaging the goods being valued.

In cases where the buyer bears the costs of accommodation and travel for workers during the packaging process, these costs also fall under labor costs for packaging.

2.4. Value of goods and services provided by the buyer to the seller free of charge or at a reduced price for producing and exporting goods to Vietnam (hereinafter referred to as the value of assistance).

2.4.1. Conditions for adding the value of assistance to the transaction value.

2.4.1.1. Assistance goods and services provided free of charge or at a reduced price, transferred directly or indirectly to the producer or seller of the goods.

2.4.1.2. Assistance goods and services must be used to produce the goods being valued.

2.4.2. Assistance includes:

2.4.2.1. Raw materials, components, spare parts, and similar products forming part of the imported goods.

2.4.2.2. Materials, fuel, energy consumed in the production of imported goods.

2.4.2.3. Tools, equipment, molds, dies, patterns, and similar products used in the production of imported goods.

2.4.2.4. Design drawings, technical drawings, artistic designs, construction plans, sample designs, diagrams, sketches, and similar service products made abroad for the production of imported goods.

2.4.3. Determining the value of assistance.

2.4.3.1. The value of assistance is determined as follows:

2.4.3.1.1. If the assistance goods or services are purchased from an unrelated party to provide to the seller, the value of the assistance is the purchase price of the goods.

2.4.3.1.2. If the goods or services provided by the importer or a person with a special relationship to the importer are produced for the seller, the value of such assistance is the production cost of those goods or services.

2.4.3.1.3. If the goods or services provided are produced by a production facility of the buyer located abroad but there are no legal and valid documents to account for them separately, the value of such assistance shall be determined by allocating the total production costs of that facility during the same period to the quantity of goods or services provided.

2.4.3.2. Determination of the value of assistance in special cases.

2.4.3.2.1. If the assistance is rented or borrowed by the buyer, the value of such assistance is the rental or borrowing cost.

2.4.3.2.2. If the assistance is used goods, the value of such assistance is the remaining value of those goods.

Example: The buyer sends a material mixing machine to the seller for use in producing export products. This machine has been used, the purchase price on the invoice is 1,000 USD, and its remaining value when sent to the producer is 70%.

The value of this assistance is determined to be 700 USD (1,000 USD x 70%).

2.4.3.2.3. If the goods provided are processed or manufactured by the buyer before being transferred to the seller for use in producing imported goods, the increased value due to processing or manufacturing must be added to the value of the assistance.

Example: Continuing from the above example, before transferring it to the producer, the buyer repairs and refurbishes the machine at a cost of 100 USD.

In this case, the value of the assistance is determined to be 800 USD (700 USD + 100 USD).

2.4.3.2.4. If the assistance is sold at a discount by the buyer to the exporter, the discounted value must be added to the taxable value.

Example: The purchase price of the assistance is 500 USD, the importer sells it to the overseas producer for 300 USD for use in producing imported goods, then the assistance must be added to the taxable value as 200 USD.

2.4.3.2.5. If, after producing the imported goods, surplus materials or waste from the provided goods are obtained, the recovered value from these surplus materials and waste must be deducted from the value of the assistance.

The value of the assistance includes all related costs associated with purchasing, transportation, and insurance up to the place where the imported goods are produced.

2.4.4. Allocation of the value of assistance to imported goods.

2.4.4.1. Principles of allocation of the value of assistance.

2.4.4.1.1. The value of the assistance must be fully allocated to the imported goods.

2.4.4.1.2. Legal and valid documents regarding the allocation must be established.

2.4.4.2. Methods of allocating the value of assistance:

The declarant allocates the assistance to the imported goods according to one of the following methods:

2.4.4.2.1. Allocate evenly to the total number of imported goods in the first import shipment.

Example:

Assistance A valued at 1,000 USD is used to produce 2,000 units of product. By December 31, 2002, the date of the first import shipment, the producer had produced 500 units of product, and the declarant may allocate the full 1,000 USD to 500 units of product.

2.4.4.2.2. Allocate evenly to the total number of products produced according to the sales agreement between the buyer and the seller (or the producer).

Example:

Assistance A valued at 1,000 USD is used to produce 2,000 units of product according to the agreement. The declarant allocates the 1,000 USD evenly to 2,000 units of product.

2.4.4.2.3. Allocate entirely to the first batch of imported goods.

Example:

Assistance A valued at 1,000 USD is used to produce 2,000 units of product. In the first delivery, the seller delivers 300 products to the buyer. The declarant allocates the full 1,000 USD to 300 units of product.

2.4.4.2.4. Allocate according to a declining or increasing principle.

Example:

The value of the assistance to be allocated is 6,000 USD, and the total number of products produced according to the agreement between the buyer and the seller is 3,000 units of product.

The declarant chooses a declining allocation method as follows: the first import batch is 1,000 units of product, with an allocation value of 3,000 USD; the second import batch is 1,000 units of product, with an allocation value of 2,000 USD; the final import batch is 1,000 units of product, with an allocation value of 1,000 USD.

The declarant chooses an increasing allocation method: the first import batch, with an allocation value of 1,000 USD; the second import batch, with an allocation value of 2,000 USD; the final import batch, with an allocation value of 3,000 USD.

2.4.4.2.5. In addition to the above methods, the declarant may use other allocation methods, provided they comply with the allocation principles specified above.

2.5. Royalty fees, license fees.

2.5.1. Royalty fees and license fees related to goods whose value is being determined must be added to the taxable value if the following conditions are met:

2.5.1.1. Payment of royalty fees and license fees is a condition of the sale of imported goods.

The declarant must submit to the customs authority a certified copy of the agreement document regarding payment of royalty fees and license fees.

2.5.1.2. Royalty fees and license fees must be paid directly or indirectly by the buyer to the rights holder or licensor.

The declarant must submit to the customs authority a certified copy of the document and evidence showing the payment of royalty fees and license fees and the licensing document issued by the rights holder or the licensing authority.

2.5.1.3. Royalty fees and license fees have not been included in the invoice price of the goods whose value is being determined for taxation purposes.

2.5.2. Royalty fees and license fees are not added to the taxable value in the following cases:

2.5.2.1. Fees paid by the buyer for the right to reproduce imported goods or to copy artistic works in Vietnam.

2.5.2.2. The amounts that the buyer must pay for the right to distribute or resell imported goods if such payment is not a condition of the sale of the imported goods.

In cases where the amounts paid for the right to reproduce, distribute, or resell imported goods have been included in the selling price of the goods, they shall not be deducted from the customs value of the imported goods.

2.5.2.3. Where copyright fees and license fees are partly included in the imported goods and partly based on factors unrelated to the imported goods, which cannot be distinguished or separated between these two elements or it is impossible to determine which part is the copyright fee according to the financial agreement between the buyer and the seller, then the copyright fees and license fees shall not be added to the customs value.

2.5.3. Basis for determining copyright fees and license fees.

2.5.3.1. The basis for determining copyright fees and license fees includes payment receipts for copyright fees and license fees or other valid and lawful documents reflecting the obligation to pay these amounts.

2.5.3.2. In cases where copyright fees and license fees cannot be determined at the time of import due to their dependency on post-import sales revenue or other reasons, the transaction value will still be accepted provided that the declarant commits in writing to supplement information about these costs to fully determine the customs value of the consignment and fulfill tax obligations. Customs authorities will maintain records to monitor and inspect such cases.

2.6. Amounts that the importer must pay from proceeds obtained after disposing of or using imported goods transferred to the seller in any form.

Example:

The importer must pay an amount based on a certain percentage of post-import sales revenue or rental income from the goods.

If, when registering the import declaration, the declarant does not have specific data to determine this payable amount, the transaction value method shall not be used to determine the customs value, and the customs value will be determined using the next method.

2.7. Transportation, loading, and unloading costs directly related to the transportation of imported goods to the place of importation. The value of this adjustment is determined based on the transport contract or relevant documents and materials related to the transportation of goods.

2.7.1. In cases where a consignment contains various types of goods but the transport document does not detail each type of goods, the declarant shall allocate these costs to each type of goods using the following priority allocation methods:

(i) Allocation based on the carrier's freight rate schedule.

(ii) Allocation based on the weight or volume of the goods.

(iii) Allocation based on the ratio of the purchase value of each type of goods to the total consignment value.

2.7.2. In cases where the purchase price does not include transportation costs and the buyer does not have supporting documents or the documents are invalid, the transaction value method shall not be applied.

2.8. Insurance costs for the goods up to the place of importation.

2.8.1. In cases where the importer does not purchase insurance for the goods, this cost shall not be added to the customs value.

2.8.2. Insurance fees purchased for a consignment containing various types of goods shall be allocated based on the value of each type of goods.

For the costs mentioned in points 2.7 and 2.8 above, if they include VAT payable in Vietnam, they shall not be added to the customs value.

3. Deductible amounts.

If the following items are included in the transaction value and there are objective data based on available lawful and valid documents at the time of determining the customs value, they shall be deducted to determine the customs value:

3.1. Costs for activities arising after the importation of goods, including construction, architectural, installation, maintenance, technical assistance, technical advice, supervision costs, and similar costs.

3.2. Domestic transportation and insurance costs within Vietnam. In cases where these costs relate to multiple types of goods, they must be allocated to the goods whose customs value needs to be determined according to the principles set out in points 2.7 and 2.8 above.

3.3. Taxes, fees, and charges payable in Vietnam already included in the purchase price of imported goods. In cases where these fees and charges relate to multiple types of goods and cannot be directly determined for each type of goods, they shall be allocated based on the ratio of the purchase value of each type of goods to the total consignment value.

3.4. Interest payments related to the payment for imported goods, provided that the interest rate is specifically stipulated in the purchase contract and is consistent with the prevailing credit interest rates applied by financial institutions of the exporting country at the time of contract signing.

Chapter III

RIGHTS AND OBLIGATIONS OF THE CUSTOMS DECLARANT;

DUTIES OF THE CUSTOMS AUTHORITY

I. Rights of the customs declarant.

1. To have the customs authority keep confidential commercial information provided to the customs authority, including information about buyers, sellers, agents, domestic purchasers, resale prices of goods, production costs of imported goods.

2. To request the customs authority to guide the determination of the customs value and notify in writing the method and basis for determining the customs value used by the customs authority.

3. To have the right to prove the accuracy and truthfulness of the declared value when the customs authority has doubts and requests.

4. To have the right to appeal decisions regarding the customs value made by the customs authority.

5. To have the right to request in writing changes to the sequence of applying the deduction value method and the computed value method.

II. Obligations of the customs declarant.

1. The customs declarant has the obligation to declare fully and accurately all costs related to the purchase and sale of imported goods based on the import consignment file, the principles, and methods for determining the customs value as prescribed in this Circular, and to self-determine the customs value of the imported goods according to the customs value declaration form prescribed by the customs authority.

2. Submit the declaration for the taxable value, copies of legal and valid documents and vouchers used to determine the taxable value together with the import goods declaration. Present the documents serving as the basis for inspection and determination of the taxable value upon request of the customs authority.

3. Be subject to inspection by the customs authority regarding the taxable value, cooperate with the customs authority in determining the accuracy and truthfulness of the declarations related to the taxable value.

4. Bear legal responsibility for the accuracy and truthfulness of the declarations made and the results of the determination of the taxable value of imported goods.

5. The declarant shall be responsible for the fact that the documents sent by the customs authority to the address registered with the customs authority on the import goods declaration but not received by anyone.

III. Responsibilities and Authorities of the Customs Authority.

1. Maintain confidentiality of commercial information related to declared values at the request of the declarant, except where required to provide such information to relevant agencies as prescribed by law.

2. Explain and guide the declarant to comply with the provisions of Decree 60/2002/ND-CP and the guidance provided in this Circular.

3. Notify the declarant in writing of the method and basis used by the customs authority to determine the taxable value when the declarant requests it in writing.

4. Provide the declarant with a declaration form for the taxable value and guide them in filling out the form in accordance with each method of determining the taxable value. Organize printing, distribution, and issuance of the declaration form for the taxable value to the declarant.

5. Require the declarant to submit and present documents and vouchers related to the purchase and payment of goods to prove the accuracy and truthfulness of the declared value. In cases of doubt about the documents and vouchers, the customs authority must compare them with the originals to ensure their accuracy.

6. Determine the taxable value.

6.1. In the following cases, the taxable value shall be determined by the customs authority:

6.1.1. The declarant relies on illegal, invalid documents or lacks sufficient documentation to determine the taxable value.

6.1.2. The declarant fails to declare or incorrectly declares the actual amount paid or to be paid, or adjustments as stipulated in Section VII, Chapter II of this Circular.

6.1.3. The declarant fails to comply with the regulations on determining the taxable value as prescribed in Decree 60/2002/ND-CP and the guidance provided in this Circular.

6.1.4. The customs authority has grounds to suspect the accuracy and truthfulness of the declared value, the documents and vouchers used to determine the taxable value, and has notified the declarant to provide proof in writing or participate in consultation and:

6.1.4.1. The declarant fails to provide proof of the contents requested by the customs authority or does not send written proof within thirty days from the date of receipt of the notification letter by the postal service to the date the declarant sends the proof, based on the postmark; or:

6.1.4.2. The declarant does not participate in consultation or cannot explain the contents as requested by the customs authority.

6.1.5. The customs authority suspects a special relationship affecting the transaction price, but the declarant fails to provide proof or does not send written proof within thirty days from the date of receipt of the notification letter by the postal service to the date the declarant sends the proof, based on the postmark.

6.1.6. There is a special relationship between the buyer and seller, but the declarant fails to declare it.

6.2. Basis and Method for Determining the Taxable Value.

The customs authority must base its determination of the taxable value on the import shipment file and available information at the customs authority, and the methods of determining the taxable value prescribed in Decree 60/2002/ND-CP and the guidance provided in this Circular.

6.3. Suspension of Determination of the Taxable Value.

If the customs authority does not have sufficient information to determine the taxable value within the customs clearance period, it temporarily accepts the taxable value declared by the declarant and notifies the declarant of this temporary acceptance. Within fifteen days from the date of registration of the import goods declaration, the customs authority must officially determine the taxable value for the shipment and notify the declarant in writing to fulfill the obligation to pay additional tax or refund excess tax paid according to the law.

7. Inspection of Declarations and Determination of the Taxable Value.

7.1. The content and procedures for inspection and determination of the taxable value are specified by the General Department of Customs for customs authorities at all levels.

7.2. After inspecting the determination of the taxable value and finding that it complies with the provisions of this Circular, the taxable value will be accepted for taxation purposes.

7.3. In cases where there is suspicion but insufficient grounds to conclude fraud in the declaration of the taxable value after inspection, consultation with the declarant shall be conducted as prescribed in Section IV of this Chapter.

IV. Consultation.

1. Cases Requiring Consultation.

Import shipments where the customs authority has doubts about the truthfulness and accuracy of one of the documents or declarations related to the determination of the taxable value, but the customs authority does not have sufficient grounds to conclude.

2. Time for Conducting Consultation.

Consultation shall be carried out after the shipment has been cleared, at the earliest within fifteen days from the date the customs authority sends the notification letter to the declarant, based on the postmark.

In cases where it is necessary to change the time for conducting consultation, both parties need to discuss and agree with each other, the final decision on the time for consultation belongs to the customs authority.

3. Procedures for Consultation.

3.1. Preparation for consultation: the customs authority prepares the content, relevant documents, and evidence related to the consultation. The Director of the Customs Sub-department and equivalent or higher levels have the right to decide on the consultation.

3.2. Notification of consultation.

The customs authority notifies in writing to the declarant the reasons for conducting the consultation, the contents to be consulted, the time, and the location of the consultation so that the declarant can prepare relevant documents.

3.3. Conducting the consultation.

3.3.1. The customs authority and the declarant exchange information on the contents to be consulted.

3.3.2. The declarant provides information, documents, and evidence according to the notified contents.

3.3.3. Record the contents of the consultation.

3.4. Conclusion of the consultation: all parties participating in the consultation must jointly sign the consultation record.

All contents of the consultation are recorded according to the consultation form issued together with this Circular.

3.5. Handling the results of the consultation.

Within five (5) days from the date of conclusion of the consultation, the customs authority must handle the results of the consultation and notify the declarant.

3.5.1. If the consultation is not carried out as notified by the customs authority due to the absence of the declarant without informing the customs authority of the reason, the customs authority will re-determine the dutiable value and notify the declarant to proceed accordingly.

3.5.2. In case the declarant has clarified the truthfulness and objectivity regarding the requested consultation contents, the declared value will be accepted.

3.5.3. In case the declarant cannot prove the accuracy and truthfulness of the declared value, the customs authority will determine the dutiable value and notify the declarant.

3.5.4. In case the customs authority still doubts the truthfulness of the declared value but lacks sufficient grounds to reject it, the declared value will still be accepted. The shipment file will be transferred to relevant departments for further verification.

3.5.5. The entire consultation file will be kept together with the customs file.

4. Apart from consulting with the declarant, to ensure the truthfulness and objectivity of the inspection and determination process of the dutiable value, the customs authority may seek advisory opinions from relevant units and agencies.

Chapter IV

COMPLAINTS AND VIOLATION HANDLING

I. Complaints and resolution of complaints.

1. The declarant has the right to lodge a complaint about the decision determining the dutiable value made by the competent state agency in accordance with the law. The complaint document must clearly state the grounds and reasons for the complaint. During the period awaiting resolution of the complaint, the declarant must still comply with the customs authority's decision on the dutiable value.

2. The levels of complaint resolution concerning the dutiable value include:

2.1. The Director of the Customs Sub-department that issued the decision on the dutiable value.

2.2. The Director of the Provincial, City, or Inter-provincial Customs Department.

2.3. The General Director of the General Department of Customs.

2.4. The Minister of Finance.

3. The complaint resolution authorities at each level have the right to refuse complaints without grounds, unclear reasons for complaints, and complaints exceeding jurisdiction and must inform the complainant.

4. In cases where complaints are not resolved, the complaint resolution body must clearly state the reasons and notify the complainant in writing within the time limit prescribed by law.

5. The time limit, procedures for complaints and complaint resolution, and the authority to resolve complaints shall be implemented in accordance with the laws on complaints and other relevant laws.

6. The declarant has the right to initiate legal proceedings against decisions related to the determination of the dutiable value made by the customs authority in accordance with the law.

II. Handling violations.

1. Organizations and individuals violating the provisions of Decree 60/2002/NĐ-CP and the guidance in this Circular shall be subject to handling according to the law depending on the nature and severity of the violation.

2. Customs officers and other individuals who lack a sense of responsibility, violate the provisions of Decree 60/2002/NĐ-CP and the guidance in this Circular, causing damage to taxpayers, resulting in tax loss, must compensate for losses according to the law and shall be subject to disciplinary action or criminal liability according to the law depending on the nature and severity of the violation.

Chapter V

IMPLEMENTATION

1. The General Department of Customs organizes a price information system to serve inspections and determinations of the dutiable value within the Customs sector.

The Provincial, City, or Inter-provincial Customs Department is responsible for collecting, processing, reporting, and using price information in accordance with the General Department of Customs.

2. This Circular takes effect fifteen (15) days from the date of publication in the Official Gazette.

3. During the implementation of this Circular, if there are difficulties or obstacles, please report to the Ministry of Finance for research and resolution./.