Decree No. 40/2007/ND-CP on the determination of customs value for exported and imported goods

DECREE

Regulations on the determination of customs value for exported and imported goods

for exported and imported goods

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THE GOVERNMENT

Pursuant to the Law on Organization of the Government dated December 25, 2001;

Pursuant to the Law on Export Tax, Import Tax No. 45/2005/QH11 dated June 14, 2005;

Based on the Customs Law number 29/2001/QH10 dated June 29, 2001, and the Law Amending and Supplementing Certain Provisions of the Customs Law number 42/2005/QH11 dated June 14, 2005;

Based on Resolution number 71/2006/QH11 dated November 29, 2006 of the National Assembly, tenth session, eleventh term, approving the Protocol on Accession to the World Trade Organization of Vietnam;

Considering the proposal of the Minister of Finance,

DECREE:

PART I

GENERAL PROVISIONS

Article 1. Scope of regulation and applicable subjects

1. This Decree stipulates the determination of customs value for the purpose of taxation and statistics for exported and imported goods.

2. Exported and imported goods are the objects subject to this Decree.

3. In cases where international treaties to which Vietnam is a party provide different provisions from this Decree, such provisions shall be implemented according to the provisions of the international treaty.

Article 2. Definitions

1. "Transaction value" means the price actually paid or payable by the buyer for the goods sold for export to Vietnam, adjusted in accordance with Article 13 of this Decree.

2. "Price actually paid or payable" means the total amount of money actually paid or payable, directly or indirectly, by the buyer to the seller for the purchase of imported goods.

3. "Sold for export to Vietnam" refers to commercial activities involving the transfer of goods from the seller to the buyer through a Vietnamese border checkpoint or from a free trade zone into the domestic market, with the aim of transferring ownership of the goods from the seller to the buyer.

4. "Date of export" used in the transaction value method for identical imported goods and the transaction value method for similar imported goods is the date when the goods are loaded onto the means of transport as indicated on the bill of lading; for goods transported by road, "Date of export" is the date of declaration of the customs declaration form.

5. "First port of entry" is the destination port recorded on the transport document. For international road, rail, or river transport, "First port of entry" is the destination port recorded on the contract.

6. "Consultation" refers to the exchange and provision of information between the customs authority and the declarant regarding the declared customs value for taxation purposes, at the request of the declarant.

7. "Identical imported goods" are goods that are identical in all respects, including physical characteristics, quality, and reputation; produced in the same country, by the same manufacturer or another manufacturer authorized by that manufacturer, and imported into Vietnam.

8. "Similar imported goods" are goods that, although not identical in all respects, have basic characteristics in common, made from the same raw materials; having the same function and can be substituted for each other in commercial transactions; produced in the same country, by the same manufacturer or another manufacturer authorized by that manufacturer, and imported into Vietnam.

9. "Highest selling price based on the largest quantity sold" used in the deduction value method for determining the customs value for taxation purposes is the price at which the goods were sold in the largest cumulative quantity in sales transactions to unrelated buyers at the first level of commerce immediately following importation.

10. "Earliest date after importation" in the deduction method is the date on which the goods are sold in sufficient quantities to establish a unit price (at least 10% of the quantity of that item in the imported consignment).

11. "In the same condition as when imported" used in the deduction value method for determining the customs value for taxation purposes, means that the goods, after importation, have not been subjected to any action that alters their shape, characteristics, nature, utility, or value.

12. "Goods of the same grade or kind" used in the deduction value method for determining the customs value for taxation purposes, are goods within the same group or sub-group of goods produced by the same manufacturer or industry, and include both identical items or similar items.

13. The buyer and seller have a special relationship when:

a) They are employees or directors of another business entity;

b) They are recognized joint venture partners;

c) They are employer and employee;

d) The seller has control over the buyer or vice versa;

đ) They are both controlled by a third party;

e) They jointly control a third party.

A person who controls another person as provided for in points d, đ, e of Clause 9 of this Article is someone who can directly or indirectly limit or direct the other person.

g) They have a family relationship as follows:

- Spouses;

- Parents and children recognized by law;

- Grandparents and grandchildren, related by blood;

- Uncles, aunts, uncles-in-law, and nephews/nieces, related by blood;

- Full siblings;

- Siblings-in-law.

h) A third party owns, controls, or holds five percent or more of the voting shares of both parties;

i) Parties linked in business, where one party is the exclusive agent, distributor, or licensee of the other party, are considered to have a special relationship if such a relationship complies with the provisions from point a to point h above.

Article 3. Time of determination of customs value and tax payment deadline

1. The time of determination of customs value is the day the declarant registers the customs declaration for exported and imported goods.

2. In cases where the customs value is determined by the customs authority, the time of determination of customs value is the day the customs authority determines the value in accordance with this Decree.

Within a maximum period of ten working days from the date the customs authority issues a tax assessment notice based on the price determined by the customs authority, the declarant must fulfill the tax obligation.

Article 4. Principles and methods for determining customs value for taxation purposes

The customs value for taxation purposes for exported and imported goods (hereinafter referred to as the taxable value) is determined according to the principles and methods as follows:

1. For exported goods, the taxable value is the sale price at the port of export (FOB price, DAF price), excluding insurance costs (I) and transportation costs (F).

2. For imported goods, the taxable value is the actual price paid up to the first port of entry, determined according to the methods for determining the taxable value prescribed from Article 7 to Article 12 of this Decree, by sequentially applying each method and stopping immediately upon determining the taxable value.

In cases where the customs declarant submits a written request, the sequence of applying the methods for determining the taxable value prescribed in Article 10 and Article 11 of this Decree may be interchanged.

3. Based on the principle of determining the taxable value prescribed in Clause 2 of this Article, the Ministry of Finance shall specify in detail the determination of the taxable value for imported goods in the following cases:

a) Imported goods that have been exempted from tax, put into use in Vietnam but later permitted by competent state authorities to be transferred or change the purpose previously exempted from tax;

b) Imported goods that are on loan;

c) Imported goods that are taken abroad for repair or processing;

d) Warranty goods and promotional goods;

đ) Imported goods without a sales contract, including:

- Goods bought and exchanged by border residents;

- Goods imported by inbound passengers; gifts, donations, personal effects imported exceeding the tax-exempt standard (quota);

- Goods imported by postal service enterprises providing express delivery services.

e) Other special imported goods.

Article 5. Customs value for statistical purposes

1. The customs value for statistical purposes of exported and imported goods (hereinafter referred to as the statistical value) shall be determined based on the following principles:

a) For goods subject to taxation, the statistical value is determined based on the taxable value already determined according to the principles and methods prescribed in Article 4 of this Decree;

b) For goods not subject to taxation, exempted from tax or unable to determine the taxable value according to Article 4 of this Decree, the statistical value is declared by the customs declarant based on the following principles:

- For imported goods, the statistical value is the sale price at the first port of entry (CIF price);

- For exported goods, the statistical value is the sale price at the port of export (FOB price, DAF price).

2. The Ministry of Finance shall specify in detail the collection, processing, utilization, and storage of statistical values.

Article 6. Price database

1. The price database includes all information related to the verification and determination of the taxable value provided by the customs declarant to the customs authority or collected by the customs authority up to the time of verification and determination of the taxable value. This information is stored and managed at the customs authority.

2. The price database prescribed in Clause 1 of this Article shall only be used as a risk assessment tool and shall not be used to determine the customs value for imported goods as a substitute for imported goods or a mechanism to establish a minimum price.

3. The Ministry of Finance shall specify in detail the construction, management, and utilization of existing price databases.

Chapter II

METHODS FOR DETERMINING THE TAXABLE VALUE

IMPORTED GOODS

Article 7. Method for determining the taxable value based on the transaction value of imported goods

1. The taxable value of imported goods is the transaction value.

The transaction value is the price actually paid or payable by the buyer for the goods sold for export to Vietnam, adjusted according to the provisions of Article 13 of this Decree.

The actual amount paid or payable is determined by the total amount paid or payable directly or indirectly by the buyer to the seller for the purchase of imported goods, including the following items:

a) Purchase price recorded on the commercial invoice. If the purchase price recorded on the commercial invoice includes discounts applicable to the imported consignment in accordance with international trade practices, these amounts shall be deducted to determine the taxable value.

The Minister of Finance shall specify in detail the deduction of such discounts from the taxable value.

b) Amounts payable by the buyer but not included in the purchase price recorded on the commercial invoice, including:

- Advance payments, deposits for production, purchase, transportation, and insurance of goods;

- Indirect payments made by the buyer to the seller such as amounts paid to third parties at the seller's request; amounts settled through offsetting debts.

2. Conditions for applying the method for determining the taxable value based on the transaction value:

a) The buyer is not restricted in disposing of or using the goods after importation, except for the following restrictions:

- Restrictions on the sale or use of goods as prescribed by Vietnamese law;

- Restrictions on the place of consumption of goods after importation;

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

b) Prices or sales are not dependent on conditions or payments that cannot be determined to affect the value of the goods requiring determination of the taxable value;

c) After reselling the goods, the importer does not have to pay any additional amount from the proceeds obtained from the disposition or use of the goods, except for adjustments prescribed in point d, Clause 1, Article 13 of this Decree;

d) The buyer and seller do not have a special relationship or if they do, such relationship does not affect the transaction value.

3. Evidence of a special relationship not affecting the transaction value.

a) Where the customs authority has grounds to believe that a special relationship affects the transaction value, it must immediately notify the customs declarant in writing of those grounds.

b) The customs authority shall facilitate the declarant to provide additional information to clarify the special relationship between the buyer and seller without affecting the transaction value. If within thirty working days from the date of receipt of the notification from the customs authority, the declarant does not provide additional information, the customs authority shall determine the taxable value in accordance with Clause 7 of Article 15 of this Decree.

c) The special relationship between the buyer and the seller shall be considered as not affecting the transaction value when one of the following two conditions is satisfied:

- The result of the examination of the import-export transaction shows that the transaction was conducted as if with buyers who have no special relationship and the special relationship did not affect the price of the goods;

- The transaction value is approximately equal to one of the following values of the consignment exported to Vietnam on the same day or within sixty days before or after the export date of the consignment being determined for taxable value:

+ The transaction value of identical or similar imported goods sold to another importer who has no special relationship with the exporter (seller);

+ The taxable value of identical or similar imported goods determined in accordance with Article 10 of this Decree;

+ The taxable value of identical or similar imported goods determined in accordance with Article 11 of this Decree.

Article 8. Method for determining the taxable value based on the transaction value of identical imported goods

1. Imported goods into Vietnam, if the taxable value cannot be determined in accordance with Article 7 of this Decree, the taxable value shall be the transaction value of identical imported goods which have been determined for taxable value in accordance with Article 7 of this Decree.

2. Identical imported goods must satisfy the following conditions:

a) The consignment of identical imported goods is exported to Vietnam on the same day or within sixty days before or after the export date of the consignment being determined for taxable value;

b) The consignment of identical imported goods has a transaction at the same level or has been adjusted to the same level of wholesale or retail transactions; has the same quantity or has been adjusted to the same quantity as the consignment being determined for taxable value;

c) The consignment of identical imported goods has the same distance and mode of transportation or has been adjusted to the same distance and mode of transportation as the consignment being determined for taxable value.

3. When applying the method for determining the taxable value prescribed in this Article, if there is no consignment of identical imported goods produced by the same manufacturer, then goods produced by other manufacturers shall be considered, but must comply with the provisions regarding identical imported goods.

4. When determining the taxable value prescribed in this Article, if two or more transaction values of identical imported goods can be identified, the taxable value shall be the lowest transaction value, after adjusting the price to the same conditions specified in Clause 2 of this Article.

Article 9. Method for determining the taxable value based on the transaction value of similar imported goods

1. Imported goods into Vietnam, if the taxable value cannot be determined in accordance with Articles 7 and 8 of this Decree, the taxable value shall be the transaction value of similar imported goods which have been determined for taxable value in accordance with Article 7 of this Decree.

2. Similar imported goods must satisfy the following conditions:

a) The consignment of similar imported goods is exported to Vietnam on the same day or within sixty days before or after the export date of the consignment being determined for taxable value;

b) The consignment of similar imported goods has a transaction at the same level or has been adjusted to the same level of wholesale or retail transactions; has the same quantity or has been adjusted to the same quantity as the consignment being determined for taxable value;

c) The consignment of similar imported goods has the same distance and mode of transportation or has been adjusted to the same distance and mode of transportation as the consignment being determined for taxable value.

3. When applying the method for determining the taxable value prescribed in this Article, if there is no consignment of similar imported goods produced by the same manufacturer, then goods produced by other manufacturers shall be considered, but must comply with the provisions regarding similar imported goods.

4. When determining the taxable value prescribed in this Article, if two or more transaction values of similar imported goods can be identified, the taxable value shall be the lowest transaction value, after adjusting the price to the same conditions specified in Clause 2 of this Article.

Article 10. Method for determining the taxable value based on the deductive value

1. Imported goods into Vietnam, if the taxable value cannot be determined in accordance with Articles 7, 8, and 9 of this Decree, the taxable value shall be the deductive value. The deductive value is determined based on the selling price of imported goods, identical imported goods, and similar imported goods on the Vietnamese market minus (-) reasonable costs incurred after importation.

2. The selling price of imported goods on the Vietnamese market shall be determined according to the following principles:

a) The selling price of imported goods is the actual selling price, if there is no actual selling price of the imported goods for which the taxable value needs to be determined, the actual selling price of identical or similar imported goods in their original condition sold on the domestic market shall be used to determine the actual selling price;

b) The importer and the domestic buyer do not have a special relationship;

c) The price is calculated based on the largest quantity sold sufficient to establish a unit price;

d) The goods are sold (wholesale or retail) on the earliest possible day immediately after importation, but not later than ninety days (calendar days) after the importation of the consignment.

3. Reasonable costs incurred after importing goods:

a) In the case where the importer purchases goods under the outright purchase method, the items to be deducted include:

- Transportation costs and insurance costs for goods when sold on the domestic market;

- Taxes, fees, and charges payable to the state budget upon importation and sale of imported goods, which according to current laws are recorded as part of sales revenue, cost of goods sold, and selling expenses for imported goods;

- General management costs related to the sale of imported goods;

- Profit from the sale of goods after importation;

b) In cases where the importer acts as an agent selling goods for foreign traders, the deductible costs are commission fees for sales;

Where the agent is authorized by the foreign trader to carry out certain activities related to post-import sales in Vietnam beyond the agency agreement, the costs incurred in Vietnam for these activities shall also be deductible within the scope of costs agreed upon in the contract;

Post-importation costs that are permitted to be deducted under Clause 3 of this Article must truthfully reflect general costs and actual profits commonly found in the industry;

4. Imported goods processed or further manufactured domestically shall also have their customs value determined according to the principles set forth in Clause 1 of this Article, with deductions made for processing and manufacturing costs that increase the value of the goods;

The method of determining the customs value prescribed in this Article shall not be applied in the following circumstances:

- Goods imported and then processed or manufactured no longer retain their original condition at the time of import;

- Goods imported and then processed or manufactured still maintain their original characteristics, nature, and utility at the time of import but are only a component of goods sold on the Vietnamese market;

In cases where goods imported and then processed or manufactured no longer retain their original condition at the time of import but the additional value created through such processing or manufacturing can be accurately determined, the customs value shall still be determined according to the provisions of this Article;

5. Data provided by the importer or their representative for calculating the deductible value shall be consistent with data collected from similar transactions involving the sale of imported goods of the same grade or type in Vietnam, unless such data is inconsistent;

If the data provided by the importer is inconsistent with data collected from similar transactions involving the sale of imported goods of the same grade or type in Vietnam, the deduction of profit and general costs must be based on objective and quantifiable data, apart from information provided by the importer or their representative;

6. Costs and profits specified in Clauses 3 and 4 must be recorded and reflected in accounting books in accordance with accounting laws and must be considered comprehensively when determining the customs value prescribed in this Article;

Article 11. Method of determining the customs value based on computed value

1. For imported goods into Vietnam if the customs value cannot be determined according to the methods prescribed from Article 7 to Article 10 of this Decree, the customs value shall be the computed value. The computed value includes the following items:

a) Production costs or value of raw materials, costs of production processes or other processing activities for producing imported goods, including:

- Costs as stipulated in Point a, Clause 1, Article 13;

- Value of goods or services as stipulated in Point b, Clause 1, Article 13, if those goods or services are directly or indirectly supplied by the buyer for use in the production process of imported goods;

Only the value of technical designs, construction designs, implementation plans, artistic designs, sample designs, diagrams, and sketches will be included in the customs value if these works are carried out in Vietnam and are necessary for the production process of imported goods;

b) Selling costs and profit for imported goods;

c) Adjusting costs as stipulated in Points d and e, Clause 1, Article 13 of this Decree;

2. Costs and profit used to calculate the customs value prescribed in this Article must be considered comprehensively;

3. Determining the computed value must be based on data provided by the manufacturer in accordance with the accounting principles of the country of production, unless such data is inconsistent with data collected in Vietnam;

4. It is not permissible to conduct inspections or request the presentation of accounting records or any other documents of non-residents on Vietnamese territory for the purpose of determining the computed value prescribed in this Article;

Verification of information provided by the manufacturer to determine the customs value prescribed in this Article may be conducted outside Vietnam if:

a) With the consent of the manufacturer and;

b) Must be notified in writing to the competent authority of the relevant country and approved by that authority to proceed with verification;

Article 12. Method of determining the customs value by inference

1. For imported goods into Vietnam if the customs value cannot be determined according to the methods prescribed from Article 7 to Article 11 of this Decree, the customs value shall be determined by inference;

The method of inference involves sequentially and flexibly applying the methods of determining the customs value prescribed from Article 7 to Article 11 and stopping immediately upon determining the customs value, provided that such application complies with the provisions of Clause 2 of this Article and relies on available documentation, data, and information at the time of determining the customs value;

2. When applying the method of inference, the following values shall not be used to determine the customs value:

a) Domestic market selling price of similar products produced in Vietnam;

b) Selling price of goods in the domestic market of the exporting country;

c) Export selling price of goods to another country;

d) Production costs of goods, except for production costs of imported goods as prescribed in Article 11 of this Decree;

đ) Minimum taxable value;

e) Assumed prices;

g) The valuation system allows for the use of the higher value among two substitute values to determine the taxable value.

Article 13. Adjustments

1. Amounts to be added to the transaction value to determine the taxable value:

a) The following costs borne by the buyer but not included in the transaction value:

- Sales commission and brokerage fees;

- Packaging costs considered to be inseparable from the imported goods;

Packaging considered inseparable from the goods includes packaging that regularly accompanies the goods as a condition for preservation or use, classified together with the goods according to current classification principles and commodity codes;

- Packing costs, including both material and labor costs.

b) The value of goods and services provided by the buyer to the seller free of charge or at a reduced price for the production and consumption of imported goods in Vietnam, which have not been included in the actual payment or will be paid, including:

- Raw materials, components, spare parts, and similar items incorporated into the imported goods;

- Tools, molds, dies, and similar items used in the production of imported goods;

- Raw materials and fuel consumed during the production of imported goods;

- Technical designs, construction plans, implementation plans, artistic designs, sample designs, diagrams, and sketches prepared abroad and necessary for the production of imported goods.

c) Royalty payments and license fees related to intellectual property rights concerning imported goods that the buyer must pay as a condition of the sale of imported goods;

d) Amounts received by the buyer after disposal or use of the imported goods, transferred in any form to the seller of the imported goods;

đ) Transportation, loading, unloading, and transshipment costs related to the transportation of imported goods to the port of entry;

e) Insurance costs for transporting imported goods to the port of entry.

2. The following amounts shall be deducted from the transaction value if they have been included in the purchase price of imported goods:

a) Costs arising after the importation of goods, including construction, architectural, installation, maintenance, or technical assistance costs;

b) Domestic transportation and insurance costs arising after importation;

c) Taxes, fees, and charges payable to the state budget included in the purchase price of imported goods;

d) Discounts implemented before loading the goods onto the means of transport in the exporting country, documented and submitted with the customs declaration for imported goods;

đ) Marketing costs borne by the buyer related to imported goods, including:

- Market research and investigation costs for products to be imported;

- Advertising costs for trademarks and brands of imported goods;

- Costs associated with displaying and introducing new imported products;

- Costs for participating in trade fairs and exhibitions on new products;

- Pre-import inspection costs for quantity and quality of goods, where these costs are agreed upon between the buyer and seller and constitute part of the actual payment or will be paid by the buyer to the seller, they shall not be deducted from the transaction value;

- Letter of Credit opening costs to pay for the imported consignment if these costs are paid by the buyer to the bank representing the buyer to make the payment.

e) Interest under financial agreements between the buyer and relevant to the purchase of imported goods shall be deducted from the transaction value if the following conditions are met:

- The financial agreement is in writing;

- Upon request, the declarant can prove that the declared value is the actual payment or will be paid, and;

- The declared interest rate does not exceed the prevailing interest rate in Vietnam at the time the financial agreement was made;

- There are objective and quantifiable data to deduct this interest from the actual payment or will be paid.

3. The addition or subtraction of costs specified in Clause 1 and Clause 2 of this Article shall only be carried out based on objective, available, and quantifiable data, consistent with accounting laws.

4. No other amounts may be added or subtracted except those specified in Clause 1 and Clause 2 of this Article.

Chapter III

RIGHTS AND OBLIGATIONS OF THE CUSTOMS DECLARANT,

RESPONSIBILITIES OF THE CUSTOMS AUTHORITY

Article 14. Rights and obligations of the customs declarant

1. The customs declarant has the following rights:

a) Request the customs authority to keep confidential information related to the determination of the taxable value provided;

b) Request the customs authority to notify and guide the determination of the taxable value in accordance with this Decree;

c) Be consulted in accordance with Clause 6 of Article 2 of this Decree;

d) Lodge complaints against decisions on the taxable value made by the customs authority;

đ) Request the customs authority to notify in writing the taxable value, sources of information, data, methods, and calculations used to determine the taxable value when the taxable value is determined by the customs authority;

e) Request clearance of goods after paying the security deposit as stipulated in Article 16 of this Decree.

2. Obligations of the customs declarant:

a) Adhere to the principle of self-declaration and self-determination of the taxable value; bear legal responsibility for the accuracy and truthfulness of the declarations and results of determining the taxable value;

b) Provide authentic information and legal documents as a basis for determining the taxable value as required by the customs authority;

d) Pay taxes at the value determined by the customs authority as stipulated in Clause 7 of Article 15 of this Decree;

đ) Undergo customs inspections regarding the taxable value as prescribed in this Decree.

Article 15. Responsibilities and authorities of the customs authority

1. Guide the customs declarant to determine the taxable value in accordance with this Decree.

2. Create conditions to facilitate the declarant's consultation in accordance with Clause 6 of Article 2 of this Decree; require the declarant to submit and present lawful and valid documents and materials related to the purchase and sale of goods to prove the accuracy and truthfulness of the declared customs value.

In case of not accepting the proof and explanation regarding the customs value provided by the declarant, the competent authority must immediately notify the declarant in writing of the basis for non-acceptance.

3. Within a maximum of two working days from the date of issuance of the tax determination document as stipulated in Clause 2 of Article 3 of this Decree, the customs authority must notify the declarant in writing of the customs value, source of information, data, method, and calculation used to determine the customs value.

4. Maintain confidentiality of information provided by the declarant related to the determination of the taxable value, upon request of the declarant and in compliance with the provisions of the law.

5. Determine the value serving as the basis for calculating the guarantee amount for the clearance of goods in accordance with Article 16 of this Decree.

6. Check the declaration and determination of the customs value of imported goods by the declarant.

7. Determine the customs value according to the principles and methods of determining the customs value prescribed in Article 4 of this Decree in the following cases:

a) The declarant cannot determine the customs value according to the methods prescribed from Article 7 to Article 12 of this Decree;

b) The declarant declares inaccurately the contents related to the determination of the customs value;

c) The declarant does not explain or cannot explain the accuracy and truthfulness of the contents related to the determination of the customs value.

8. Set the amount of tax payable at the price determined by the customs authority as prescribed in Clause 7 of this Article.

9. Collect, analyze, and manage necessary information as a basis for checking and determining the customs value.

Article 16. Postponement of Determining the Customs Value

1. During the process of determining the customs value of imported goods, if it is necessary to postpone issuing the final decision on the customs value, the importer may still be allowed to remove the goods from the customs authority's control area; if the importer, depending on the requirement, must deposit a guarantee in the form of a bond, cash deposit, or other appropriate methods, at a level sufficient to ensure the payment of the entire tax for those goods.

2. The Ministry of Finance shall specify the amount, form, and procedures for applying the guarantee mentioned in Clause 1 of this Article.

Chapter IV

COMPLAINTS AND VIOLATION HANDLING

Article 17. Complaints and Resolution of Complaints

If the declarant disagrees with the decision on the customs value made by the customs authority, they must still comply with that decision while having the right to file a complaint in accordance with the law on complaints or initiate a lawsuit in accordance with the law on administrative litigation procedures.

Article 18. Handling Violations by Taxpayers

1. The taxpayer is responsible for paying the additional tax as decided by the customs authority when the customs authority or another competent authority discovers acts of fraud or tax evasion within five years prior to the date of inspection and discovery of such acts.

2. Organizations and individuals violating the provisions of this Decree shall be subject to administrative penalties or criminal prosecution, depending on the nature and degree of violation, in accordance with the law.

Article 19. Handling Violations by Customs Officers or Other Related Individuals

Customs officers and other individuals who lack responsibility and violate the provisions of this Decree, causing damage to the declarant, must compensate for the damage in accordance with the law and be subject to disciplinary action or criminal prosecution, depending on the nature and degree of violation, in accordance with the law.

Chapter V

IMPLEMENTATION

Article 20. Responsibilities of Agencies, Organizations, and Individuals

1. The Ministry of Finance shall guide and organize the implementation of this Decree.

2. The State Bank of Vietnam shall direct and guide credit organizations to provide the customs authority with full documentation related to the payment of exported and imported goods for the purpose of checking and determining the customs value.

3. Relevant Ministries and sectors shall have the responsibility to cooperate with the customs authority in implementing anti-commercial fraud activities through prices.

4. Associations, business organizations, and related individuals shall have the responsibility to provide information about exported and imported goods as required by the customs authority.

Article 21. Implementation Provisions

1. This Decree takes effect fifteen days after its publication in the Official Gazette and replaces Government Decree No. 155/2005/NĐ-CP dated December 15, 2005, concerning the determination of customs value for exported and imported goods.

2. Ministers, Heads of agencies equivalent to ministries, Heads of government-affiliated agencies, Chairmen of provincial and centrally-administered city People's Committees, and relevant organizations and individuals are responsible for enforcing this Decree./.