Circular No. 60/2019/TT-BTC amending and supplementing certain provisions of Circular No. 39/2015/TT-BTC dated March 25, 2015, issued by the Minister of Finance, concerning customs value for exported and imported goods.

 CIRCULAR

Amending and supplementing certain Articles of Circular No. 39/2015/TT-BTCdated March 25, 2015 issued by the Minister of Financeon customs value for export and import goods 

Pursuant to the Customs Law dated June 23, 2014;

Pursuant to the Intellectual Property Law No. 50/2005/QH11 dated November 29, 2005,Law amending and supplementing certain Articles of the Intellectual Property Law No. 36/2009/QH12 dated June 192009;

Pursuant to Agreement Implementing Article VII of the General Agreement on Tariffs and Trade 1994 (GATT 1994);

Pursuant to Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Governmentdetailing and providing implementation measures for the Law on Customs regarding customs procedures, inspection, supervision, and control; Decree No. 59/2018/NĐ-CP dated April 20, 2018 amending and supplementing certain Articles of Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Government detailing and providing implementation measures for the Law on Customs regarding customs procedures, inspection, supervision, and control;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017 of the Governmentstipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director General of the General Department of Customs,

The Minister of Finance issues this Circular amending and supplementing certain Articles of Circular No. 39/2015/TT-BTC dated March 25, 2015 of the Minister of Finance on customs value for export and import goods.

Article 1. Amending and supplementing certain Articles of Circular No. 39/2015/TT-BTC dated March 25, 2015 of the Minister of Finance on customs value for export and import goods:

1. Clause 5 shall be amended; Clauses 15, 16, 17, 18, and 19 of Article 2 shall be supplemented as follows:

“5. Application softwareis data, programs, or instructions expressed in the form of commands, codes, diagrams, or any other form (application software) when installed on an automatic data processing device (data processing equipment), such as desktop computers, laptops, tablets, it has the ability to make the device perform a specific task or achieve a specific result that the user of the application software wants to accomplish. Sound, film, or image products are not considered application software under this provision.

15. Paidat the time of determining the customs value, the buyer has fulfilled the payment obligation to the seller in cash or through non-cash payment methods or through offsetting debts between the two parties, evidenced by actual payment documents between the buyer and the seller.

16. To be paidat the time of determining the customs value, the buyer has not fulfilled the payment obligation to the seller in cash or through non-cash payment methods or through offsetting debts between the two parties, there are no actual payment documents between the buyer and the seller. Direct payment

17. is the buyer paying in cash or through non-cash payment methods directly to the seller withoutgoing through a third party. Financial institutions performing payment services between the buyer and the seller are not considered a third party. Indirect payment

18. is the buyer paying in cash or through non-cash payment methods to the seller through a third party at the request of the seller or the buyer requesting a third party to pay on behalf of the buyer to the seller or implementing debt offsetting between the two parties. Financial institutions performing payment services between the buyer and the seller are not considered a third party.is the buyer who pays in cash or through non-cash payment methods to the seller via a third party at the seller's request, or the buyer requests a third party to pay on behalf of the buyer to the seller, or it is carried out in the form of offsetting debts between the two parties. A credit institution providing payment services between the buyer and the seller shall not be considered as a third party.

19. ||| Control software, operational software (also referred to as system software) is data, programs, or instructions expressed in the form of commands, codes, diagrams, or any other form (operating system), when integrated into machinery or equipment, serves as an intermediary for communication between the user and the machinery or equipment; providing an environment allowing the user to operate and control the functions of the machinery or equipment.(also referred to as system software) are data, programs, or instructions expressed in the form of commands, codes, diagrams, or any other form (operating system), when integrated into machinery or equipment, they serve as intermediaries for communication between the user and the machinery or equipment; provide an environment allowing the user to operate and control the functions of the machinery or equipment.”

2. Article 3 shall be amended and supplemented as follows:

||| Article 3. Rights and obligations of the customs declarant; responsibilities and authorities of the customs authority

1. The customs declarant shall declare and determine the customs value on their own according to the principles and methods of determining the customs value prescribed in the Customs Law No. 54/2014/QH13 dated June 23, 2014, Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Government detailing and guiding the implementation of the Customs Law on customs procedures, inspection, supervision, and customs control, Decree No. 59/2018/NĐ-CP dated April 20, 2018 amending and supplementing certain articles of Decree No. 08/2015/NĐ-CP, and this Circular; bear legal responsibility for the accuracy and truthfulness of the contents declared and determined on their own; submit and present documents and materials as required by the customs authority in accordance with the provisions of this Circular on customs procedures; inspection, supervision, export tax, import tax, and tax management for exported and imported goods; consult to exchange and clarify doubts raised by the customs authority regarding the customs value determined by the customs declarant; request the customs authority to notify in writing the customs value, basis, and method used to determine the customs value in cases where the customs value is determined by the customs authority.

2. When inspecting the declaration and determination of the customs value of exported and imported goods by the customs declarant, the customs authority has the right to require the customs declarant to submit and present documents and materials related to the method of determining the customs value as prescribed in this Circular on customs procedures; inspection, supervision, export tax, import tax, and tax management for exported and imported goods. To prove the accuracy and truthfulness of the customs value declared and determined on their own by the customs declarant.

3. The customs authority shall determine the customs value in the following cases:

a) The customs declarant cannot determine the customs value according to the methods prescribed in this Circular;

b) There are sufficient grounds to reject the customs value declared and determined on their own by the customs declarant;

c) There are grounds to determine that the customs value declared and determined on their own by the customs declarant is not appropriate.

4. When the customs authority determines the customs value, it must base on the principles, sequence of methods for determining the customs value, customs value database, and relevant documents and materials prescribed in this Circular, and issue a notification of the customs value in Form No. 04/TGHQ Appendix II attached to this Circular.

5. The customs authority shall conduct inspections and handle discount amounts within five working days from the date of receiving complete files as stipulated in Point d Clause 2 Article 15 of this Circular.

3. Supplement Article 4 as follows:

“- Prime Minister;4. Principle and method for determining the customs value of exported goods

1. Principles:

a) The customs value is the selling price of the goods up to the port of export excluding international insurance fees (I) and international freight charges (F), determined by sequentially applying the methods prescribed in Clauses 2, 3, 4, and 5 of this Article and stopping at the method that determines the customs value.

b) The determination of the customs value must be based on objective, quantifiable documents, records, and data.

c) Allocation principle:

The expenses listed in Clause 2 of this Article shall be calculated for each type of exported goods. In cases where a consignment contains different types of goods but the expenses have not been detailed for each type of goods, they shall be allocated according to one of the following methods:

c.1) According to the selling price of each type of goods;

c.2) According to the weight, volume, or quantity of each type of goods.

2. Method for determining the selling price of goods up to the port of export

a) The selling price of goods up to the port of export is the selling price recorded in the sales contract or commercial invoice and the related costs for exported goods up to the port of export consistent with relevant documents if these costs are not included in the selling price of the goods.

b) Determination method:

b.1) In cases where exported goods are delivered at the port of export, the selling price of goods up to the port of export is the selling price recorded in the sales contract or commercial invoice and the related costs for exported goods up to the port of export consistent with relevant documents if these costs are not included in the selling price of the goods.

b.2) In cases where exported goods are not delivered at the port of export:

b.2.1) If the delivery location is outside the territory of Vietnam, the selling price of goods up to the port of export is determined based on the selling price recorded in the sales contract or commercial invoice, minus international insurance fees (I, if applicable) and international freight charges (F) from the port of export to the delivery location;

b.2.2) If the delivery location is within the domestic territory of Vietnam, the selling price of goods up to the port of export is determined based on the selling price recorded in the sales contract or commercial invoice, plus the following costs:

b.2.2.1) Domestic transportation fees and related costs for transporting exported goods from the delivery location to the port of export, including collection fees, warehouse rental, loading and unloading fees until the port of export;

b.2.2.2) Insurance fees for exported goods from the delivery location to the port of export (if applicable);

b.2.2.3) Other costs related to exported goods arising from the delivery location to the export customs checkpoint (if applicable).

c) Documents and materials for determining the customs value under this method include (one copy of each document):

c.1) The sales contract for goods or commercial invoice;

c.2) Documents and materials relating to the costs of exported goods up to the export customs checkpoint (if applicable);

c.3) Other documents and materials related to the selling price of goods up to the export customs checkpoint (if applicable).

3. Method of determining customs value based on the selling price of identical or similar exported goods in the customs value database

a) The customs value of exported goods determined under this method is established from the selling price of identical or similar exported goods in the customs value database, converted to the selling price of goods up to the export customs checkpoint at the nearest time point compared to the date of declaration of the export customs declaration for the consignment being valued.

b) Cases requiring conversion:

b.1) Differences in distance;

b.2) Differences in mode of transport.

c) Conditions for application:

c.1) The customs value of exported goods is determined under this method provided that identical or similar exported goods declared by the enterprise according to the method prescribed in Clause 2 of this Article has been accepted by the customs authority or determined by the customs authority according to one of the methods prescribed in Clause 8 of Article 1 of Decree No. 59/2018/NĐ-CP;

c.2) Conversion shall only be carried out when there is objective, quantifiable documentation under this method in cases where there are differences in distance or mode of transport;

c.3) In case two or more customs values of identical or similar exported goods can be determined at the same time, the customs value is the lowest customs value of identical or similar exported goods, and the customs value of consignments with identical or similar goods suspected of having declared value according to regulations shall not be used.

d) Documents and materials for determining the customs value under this method include (one copy of each document):

d.1) Export customs declaration of identical or similar exported goods;

d.2) Transport contract or document showing the freight charges of identical or similar exported goods (if there is adjustment of these costs);

d.3) Other documents and materials related to the selling price of identical or similar exported goods in the customs value database.

4. Method of determining customs value based on the selling price of identical or similar goods in the Vietnamese market

a) The customs value of goods determined under this method is established from the selling price of identical or similar goods in the Vietnamese market recorded on the sales invoice at the nearest time point compared to the date of declaration of the export customs declaration for the consignment being valued, plus domestic transportation fees and other related costs to bring the goods to the export customs checkpoint.

b) The selling price of identical or similar goods with exported goods in the Vietnamese market must be reflected in accounting books and accounting documents and recorded and reflected in accordance with Vietnamese accounting laws. In case there are multiple selling prices at the same time, the selling price with the largest cumulative quantity sold will be taken.

c) Domestic transportation fees and other related costs to bring the goods to the export customs checkpoint are only added to the customs value when there is objective, quantifiable documentation.

d) Documents and materials for determining the customs value under this method include (one copy of each document):

d.1) Sales invoices as prescribed by the Ministry of Finance;

d.2) Documents and materials regarding domestic transportation fees, costs used to determine the customs value as prescribed in Point a of this Clause.

5. Method of determining customs value based on the selling price of exported goods collected, compiled, and classified by the customs authority

a) The customs value of exported goods is determined by using the aggregated selling price of goods from various sources of information as prescribed in Article 25 of this Circular, after converting it to the selling price up to the export customs checkpoint of the exported goods being valued.

b) In case there are multiple customs values after conversion, the lowest customs value is used; the customs value of consignments with identical or similar goods suspected of having declared value according to regulations shall not be used.

c) Documents and materials for determining the customs value under this method include relevant documents and materials related to the selling price of goods from various sources of information, materials converted to the selling price up to the export customs checkpoint (one copy of each document).

6. Determining the customs value for exported goods in special cases

For exported goods without a sales contract and commercial invoice, the customs value is the declared value. If there is evidence to determine that the declared value is inappropriate, the customs authority shall determine the customs value according to the principles and methods of determining the customs value prescribed in this Article.

4. Article 5 is amended and supplemented as follows:

"Article 5. Principles and Methods for Determining Customs Value for Imported Goods

1. Principles:

a) The customs value of imported goods is the actual price paid up to the first port of entry, determined by sequentially applying the methods from Point a to Point e of Clause 2 of this Article and stopping at the method that determines the customs value;

b) In case the declarant requests in writing, the sequence of applying the deduction method and the computed value method may be swapped;

c) The determination of customs value must be based on objective, quantifiable documents, materials, and data.

2. Methods for determining the customs value of imported goods:

a) Transaction value method for imported goods;

b) Transaction value method for identical imported goods;

c) Transaction value method for similar imported goods;

d) Deduction method;

đ) Computed value method;

e) Analogous valuation method."

11. Other acts infringing upon targets or guard posts according to the provisions of the law."

"Article 6. Transaction Value Method for Imported Goods

1. The customs value of imported goods determined under this method is the transaction value of the imported goods.

2. The transaction value of imported goods is the actual price paid or payable by the buyer to the seller for purchasing and importing the goods, adjusted according to the provisions of Article 13, Article 14, and Article 15 of this Circular.

3. The actual price paid or payable for imported goods is the total amount of money that the buyer has paid or will have to pay to the seller for purchasing imported goods, through direct or indirect payment methods, including the following items:

a) The purchase price recorded on the commercial invoice;

b) Amounts that the buyer must pay but are not included in the purchase price recorded on the commercial invoice, including:

b.1) Amounts already paid or to be paid (for example: advance payments, prepayments for goods, deposits for production, sale, transportation, insurance of goods);

b.2) Indirect payments made to the seller.

c) Adjustments added and adjustments subtracted according to the provisions of Article 13, Article 14, and Article 15 of this Circular.

 4. The transaction value shall be applied if the following conditions are met:

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

a.1) Restrictions prescribed by Vietnamese law such as: requirements for imported goods to bear Vietnamese labels, conditional imported goods, or imported goods subject to inspection before clearance;

a.2) Restrictions on the place of consumption of the goods;

a.3) Other restrictions that do not affect the value of the goods. These restrictions are one or more factors directly or indirectly related to the imported goods, but do not increase or decrease the actual price paid or payable for those goods.

Example: The seller requires the buyer of a car not to sell or display the imported car before introducing the car model to the market.

b) The price or sale of the goods does not depend on conditions or payments that cannot determine the customs value of the goods.

Example: The seller prices the imported goods with the condition that the buyer also purchases a certain quantity of other goods; the price of the imported goods depends on the price of other goods purchased together with the imported goods.

In cases where the purchase or sale of goods or the price of goods depends on one or several conditions, but the buyer has objective evidence to determine the monetary impact of that dependency, it is still considered to meet this condition; when determining the customs value, the amount influenced by that dependency must be adjusted from the transaction value.

c) After reselling, transferring, or using the imported goods, excluding the addition specified in point e, Clause 2, Article 13 of this Circular, the buyer does not have to pay any additional amount from the proceeds obtained from disposing of the imported goods.

d) The buyer and seller do not have a special relationship or if they do, that special relationship does not affect the transaction value as stipulated in Article 7 of this Circular.

5. In cases where imported goods are machinery and equipment with control and operation software imported together: the customs value is the transaction value of the machinery and equipment and the control and operation software imported.

a) In cases where the control and operation software is recorded and stored in an intermediate medium to be installed on the machinery and equipment after importation:

a.1) In cases where the value of the control and operation software is separated from the value of the intermediate medium, the customs value is the transaction value of the machinery and equipment and the control and operation software imported, excluding the value of the intermediate medium. The method of determining the value of the intermediate medium is carried out according to the provisions of Clause 6 of this Article;

a.2) In cases where the value of the control and operation software is not separated from the value of the intermediate medium, the customs value is the transaction value of the machinery and equipment and the control and operation software imported, including the value of the intermediate medium.

b) Cases where the value of the control and operation software imported is not added to the customs value of the machinery and equipment:

b.1) Control and operation software imported for upgrading or replacing the initial control and operation software imported that was included in the value of the imported machinery and equipment;

b.2) Control and operation software produced in Vietnam for installation on imported machinery and equipment.

c) In cases where the buyer must pay costs for the right to use the control and operation software for installing and operating the machinery and equipment, the actual amount paid for the right to use the control and operation software must be included in the value of the imported machinery and equipment.

d) Declaration procedures, inspection:

d.1) In cases where the control and operation software is imported together with the machinery and equipment:

d.1.1) The customs declarant determines and declares the customs value of the machinery and equipment, including the value of the control and operation software; determines and declares the customs value of the intermediate medium (if any) on the customs declaration form for machinery and equipment importation or the customs value declaration form (if any);

d.1.2) The customs authority inspects and processes the inspection results according to the Circular on customs procedures; customs supervision; export tax, import tax, and tax management for exported and imported goods.

d.2) In cases where the control and operation software is not imported together with the machinery and equipment:

d.2.1) The customs declarant shall proceed as follows:

d.2.1.1) In the case where control and operation software is imported before the importation of machinery and equipment, the customs declarant shall declare and determine the value of the imported control and operation software according to the provisions of point a of this clause, wherein in the "Goods Description" field, the control and operation software intended for the machinery and equipment to be imported must be declared; in the "Commodity Code" field, the commodity code of the machinery and equipment intended for import must be declared; determine and declare the customs value of the intermediate medium (if any) on the declaration form for importing control and operation software. When importing machinery and equipment, in the "Details of Value Declaration" field of the machinery and equipment import declaration form, the customs declarant must clearly record the number of the declaration form for importing control and operation software;

d.2.1.2) In the case where control and operation software is imported after the importation of machinery and equipment, the customs declarant shall declare the commodity code and customs value of the control and operation software, intermediate medium (if any) as prescribed in point d.2.1.1; in the "Details of Value Declaration" field, the customs declarant must clearly record the number of the machinery and equipment import declaration form.

d.2.2) The customs authority shall inspect relevant documents and materials related to the value of imported control and operation software, intermediate medium (if any), declarations made by the customs declarant, and handle as follows:

d.2.2.1) In the case where the customs declarant declares incorrectly according to the provisions of point d.2.1, the customs authority shall require the customs declarant to make supplementary declarations, and handle violations according to regulations. If the customs declarant does not make supplementary declarations within five working days from the date of receiving the request for supplementary declarations, the customs authority shall determine the customs value, impose taxes, collect the full amount of tax and late payment penalties, and handle violations according to regulations;

d.2.2.2) In the case where the customs declarant declares and determines the value correctly according to the provisions of point d.2.1, the customs authority shall accept the customs value self-determined and declared by the customs declarant.

6. In the case where the imported goods are intermediate media (carrier media) containing application software for data processing equipment, the customs value is the actual price paid or to be paid for the intermediate media, excluding the value of the application software if on the commercial invoice, the value of the application software is separately listed from the value of the intermediate media.

7. Documents and materials to determine the customs value under this method include (one copy of each document):

a) Sales contract, commercial invoice;

b) Documents and materials showing special relationships that do not affect transaction value as provided for in point a.2 Clause 4 Article 7 of this Circular when requested by the customs authority;

c) Documents and materials relating to amounts the buyer must pay but are not included in the purchase price stated on the commercial invoice (if such amounts exist);

d) Documents and materials relating to adjustment additions (if any adjustments are added);

đ) Documents and materials relating to adjustment deductions (if any deductions are made);

e) Other documents and materials related to the customs value self-declared and self-determined by the customs declarant."

7. Clause 4 of Article 7 is amended and supplemented as follows:

"4. Procedures for declaration and inspection:

a) Customs declarant:

a.1) At the time of registering the customs declaration form, in cases where the buyer and seller have a special relationship but it does not affect the transaction value, the customs declarant must declare on the import goods declaration form and the customs value declaration form (if any);

a.2) Provide documents and materials showing a special relationship that does not affect the transaction value when requested by the customs authority, specifically:

a.2.1) Documents and materials showing the transaction was conducted as if between parties without a special relationship (if any);

a.2.2) Documents and materials showing the transaction value of the goods being determined as customs value is approximately or equal to the transaction value of similar goods traded between parties without a special relationship (if any);

a.2.3) Other relevant documents and materials showing a special relationship that does not affect the transaction value (if any).

b) The customs authority shall inspect and handle as follows:

b.1) In cases where the buyer and seller have a special relationship but the customs declarant does not declare on the customs declaration form, the customs value declaration form (if any), the customs authority shall require the customs declarant to make supplementary declarations according to Article 29 of the Customs Law, and impose administrative fines according to regulations;

b.2) In cases where there is suspicion that the special relationship between the buyer and seller affects the transaction value of imported goods, the customs authority must compare the transaction value of the imported goods with the values specified in point b Clause 2 of this Article.

b.2.1) If the transaction value meets the conditions set out in point b Clause 2 of this Article, the customs authority shall accept the special relationship that does not affect the transaction value;

b.2.2) If the transaction value does not meet the conditions set out in point b Clause 2 of this Article, the customs authority shall require the customs declarant to provide information and materials as specified in point a.2 Clause 4 of this Article to prove.

b.2.2.1) If there is sufficient information and materials to determine a special relationship that does not affect the transaction value or there is insufficient basis to determine a special relationship affecting the transaction value, then accept the customs value self-determined and declared by the customs declarant;

b.2.2.2) If there is sufficient documentation to determine a special relationship affecting the transaction value, reject the customs value self-determined and declared by the customs declarant; determine the customs value according to the principles and procedures of the methods prescribed in this Circular.

b.3) The customs authority will not determine that a special relationship affects the transaction value if the following conditions are met:

b.3.1) The customs authority has inspected and accepted a special relationship that does not affect the transaction value;

b.3.2) The transaction value of imported goods being verified does not change compared to the transaction value of identical imported goods that have been verified and accepted previously.

7. Article 12 is amended and supplemented as follows:

Article 12. Method of Inference

1. Application case: If it is not possible to determine the customs value according to the methods prescribed in Articles 6, 8, 9, 10, and 11 of this Circular, the customs value shall be determined according to the method of inference based on available documents and data at the time of determining the customs value.

2. The customs value determined by the method of inference is established by sequentially applying and utilizing the methods for determining the customs value prescribed in Articles 6, 8, 9, 10, and 11 of this Circular and stopping immediately upon reaching a method that determines the customs value, provided that the application is consistent with the provisions of Clause 3 of this Article.

3. When determining the customs value using this method, the declarant and the customs authority shall not use the following values to determine the customs value:

a) The domestic market price in Vietnam of similar products produced in Vietnam;

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

c) The export price of goods sold to another country, not Vietnam;

d) Production costs of goods, except when using production costs of imported goods to determine the computed value in the computed value method;

đ) Reference prices in the List of Imported Goods at Risk of Customs Value Misdeclaration;

e) The declared value by the declarant before there has been any purchase-sale activity for importing goods into Vietnam;

g) Using the higher of two substitute values as the customs value.

4. The method of inference is defined as follows:

a) Applying the transaction value method for imported goods: If it is not possible to determine the customs value for goods according to the transaction value method for imported goods due to the lack of documentation, information, or quantitative data regarding the adjustment amount added or subtracted as stipulated in Articles 13 and 15 of this Circular, then the data concerning such adjustments confirmed in writing by the supplier to the declarant shall be used.

b) Applying the transaction value method for identical imported goods or similar imported goods. If there are no identical imported goods or similar imported goods exported to Vietnam on the same day or within a period of 60 days before or after the export date of the batch of imported goods being valued, then those identical imported goods or similar imported goods exported within a longer period, but not exceeding 90 days before or after the export date of the batch of goods being valued, shall be selected.

c) Applying the customs value determination method through the deductive value method in one of the following ways:

c.1) Within 90 days from the importation date, if the deduction unit price cannot be determined, then the unit price sold with the largest cumulative quantity within 120 days from the importation date of the selected batch for deduction shall be chosen.

c.2) If there is no resale price of the imported goods or identical imported goods or similar imported goods to a non-related buyer, then the resale price of the goods sold to a related buyer shall be chosen, provided that the special relationship does not affect the resale price.

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

đ) The customs value of imported goods is determined by the customs value of similar imported goods already determined through the deductive value method or the computed value method.

e) In cases where it is not possible to determine the value according to the provisions from point a to point đ of this clause, the application of the methods for determining the customs value shall be carried out based on the customs value database, but shall not violate the provisions of Clause 3 of this Article.

5. Documents and evidence for determining the customs value according to this method include (one copy of each document):

a) Documents and evidence confirmed by the supplier regarding the adjustment amount for the application of the transaction value method for imported goods;

b) Declaration forms for identical imported goods or similar imported goods for the application of the transaction value method for identical imported goods or similar imported goods;

c) Sales invoices of the importer for the application of the deductive value method;

đ) Other relevant documents and evidence for determining the customs value according to this method (if any).

8. Article 14 is amended and supplemented as follows:

Article 14. Royalty Fees, License Fees

1. A royalty fee is the amount of money that the buyer must pay directly or indirectly to the intellectual property rights holder to transfer the right to use intellectual property objects.

a) Intellectual property rights are the rights of organizations and individuals over intellectual property assets, including copyright, related rights, industrial property rights, and plant variety rights;

a.1) Copyright is the right of organizations and individuals over works created or owned by themselves;

a.2) Related rights are the rights of organizations and individuals over performances, sound recordings, audiovisual recordings, broadcasting programs, and encrypted satellite signals carrying programs;

a.3) Industrial property rights are the rights of organizations and individuals over inventions, industrial designs, integrated circuit layout designs, trademarks, trade names, geographical indications, and trade secrets created or owned by themselves, and the right to prevent unfair competition;

a.4) Plant variety rights are the rights of organizations and individuals over new plant varieties created or discovered and developed by themselves or the right to ownership thereof.

The contents of these rights are implemented in accordance with the Law on Intellectual Property.

b) Intellectual property rights holder: Is the owner of intellectual property rights or organizations and individuals to whom the owner has transferred such intellectual property rights.

2. License fee is the amount of money that the buyer must pay directly or indirectly to the intellectual property rights holder to carry out certain activities within the scope of industrial property rights.

3. The copyright fee and license fee shall only be included in the customs value of imported goods if the following conditions are met:

a) The buyer must pay the copyright fee and license fee for the use and transfer of the right to use intellectual property objects related to imported goods being determined for customs value, as stipulated in Clause 4 of this Article;

b) The copyright fee and license fee which the buyer must pay directly or indirectly as a condition for the purchase and sale transaction of goods being determined for customs value, as stipulated in Clause 6 of this Article, is reflected in the sales contract, licensing contract, or other agreements on the transfer of the right to use intellectual property objects;

c) Has not been included in the actual price already paid or to be paid for the imported goods being determined for customs value.

4. Copyright fees and license fees related to imported goods when:

a) The copyright fee and license fee must be paid directly or indirectly to use trademarks on goods suitable with the relevant documents and materials concerning the agreement and payment of copyright fees and license fees, if the following conditions are met:

a.1) Imported goods are resold in their original state in the Vietnamese market or are subject to simple processing and manufacturing after importation, as stipulated in Clause 5 of this Article;

a.2) Imported goods bear trademarks when sold in the Vietnamese market.

b) The copyright fee and license fee must be paid directly or indirectly to use patents, trade secrets, designs, layout-designs of integrated circuits, or other intellectual property objects, as reflected in the sales contract, licensing contract, or other agreements on the transfer of the right to use intellectual property objects, if they fall under any of the following cases:

b.1) Patents, trade secrets, layout-designs of integrated circuits, or other intellectual property objects are used to produce imported goods;

b.2) Imported goods incorporate patents, designs, or other intellectual property objects;

b.3) Imported goods are machines or equipment manufactured or produced to apply patents, trade secrets, layout-designs of integrated circuits, or other intellectual property objects.

Examples of copyright fees and license fees satisfying the condition "related to imported goods" are set forth in Appendix I of this Circular.

5. Simple processing and manufacturing after importation includes:

a) Work to preserve goods during transportation and storage (ventilation, spreading out, drying, cooling, soaking in salt, fumigation, or adding other additives, removing damaged parts, and similar work);

b) Work such as dusting, screening, selecting, sorting (including packaging in sets), cleaning, painting, cutting into pieces;

c) Changing packaging and disassembling or assembling consignments; bottling, packing, bagging, boxing, and other simple packaging work;

d) Sticking trademarks, labels, or similar distinguishing marks onto products or product packaging;

đ) Simple mixing of products, whether of the same type or different types;

g) Simple assembly of product components to form a complete product;

h) A combination of two or more works listed from point a to point g of this clause;

i) Slaughtering and butchering animals.

6. Copyright fees and license fees shall be considered as a condition for the purchase and sale transaction of imported goods if they fall under any of the following cases:

a) The seller agrees with the buyer that the buyer must fulfill the obligation to pay directly or indirectly the copyright fee and license fee related to imported goods;

b) The seller has an agreement with the intellectual property rights holder or licensor to sell goods only to buyers who have paid directly or indirectly the copyright fee and license fee to the intellectual property rights holder or licensor;

c) The seller provides goods to the buyer according to the designation of the intellectual property rights holder or licensor;

d) The seller provides goods to the buyer according to technical standards approved by the intellectual property rights holder or licensor;

đ) The buyer pays the copyright fee and license fee to the intellectual property rights holder, licensor, or another person designated by the seller;

e) There is evidence that the buyer would not be able to purchase or receive imported goods without paying directly or indirectly the copyright fee and license fee.

Some examples of imported goods satisfying the condition "as a condition for the purchase and sale transaction of imported goods" are set forth in Appendix I of this Circular.

7. They shall not be included in the customs value if they fall under any of the following cases:

a) Amounts of money that the buyer must pay directly or indirectly for the reproduction or copying of imported goods or artistic works in Vietnam (for example, a sample good is imported, then used to produce an exact copy of the imported sample good, the amount of money to be paid directly or indirectly to produce goods based on the imported sample good is understood as the fee for reproducing imported goods).

b) Amounts of money that the buyer must pay directly or indirectly for the right to distribute or resell imported goods, if such amounts are not considered a condition for the transaction of purchasing imported goods.

In cases where the amounts paid directly or indirectly for the right to reproduce, distribute, or resell imported goods have been included in the actual price already paid or will be paid, they shall not be deducted from the customs value when determining the customs value of the imported goods.

8. Declaration procedures, inspection:

a) In cases where copyright fees and license fees can be determined at the time of registering the declaration form:

a.1) The declarant declares the copyright fees and license fees on the import declaration form or the customs value declaration form (if applicable);

a.2) The customs authority checks and processes the results according to Article 25 of the Circular on customs procedures; customs supervision; export tax, import tax, and tax management for exported and imported goods.

b) In cases where copyright fees and license fees cannot be determined at the time of registering the declaration form due to dependence on post-import sales revenue or other reasons specified in the purchase and sale contract or separate agreement on payment of copyright fees and license fees, the declaration and inspection procedures shall be carried out as follows:

b.1) At the time of registering the declaration form, the declarant clearly reports the reason for not declaring the copyright fees and license fees in the "Detailed Declaration of Value" section of the import declaration form. If the declarant has information about the copyright fees and license fees, they declare these fees on the import declaration form at the time of registration and pay taxes according to regulations.

Within five days from the date of actual payment, the declarant declares and calculates the tax payable for the actual copyright fees and license fees paid on a supplementary declaration form after clearance, and pays the full amount of tax according to regulations.

b.2) The customs authority checks relevant documents and declarations regarding the copyright fees and license fees and processes them as follows:

b.2.1) In cases where the declarant incorrectly declares the copyright fees and license fees as stipulated in point b.1 of this clause, the customs authority requests the declarant to make additional declarations and handle violations according to regulations. If the declarant does not make additional declarations within five working days from the date of receiving the request, the customs authority determines the customs value, sets the tax, collects the full amount of tax and late payment penalties, and handles violations according to regulations;

b.2.2) In cases where the declarant declares more than five days after the actual payment of the copyright fees and license fees as stipulated in point b.1 of this clause, the customs authority imposes penalties according to regulations;

b.2.3) In cases where the declarant correctly declares and determines the value according to the provisions of point b.1 of this clause, the customs authority accepts the declared value.

9. In cases where copyright fees and license fees are calculated partly based on imported goods and partly based on other factors unrelated to the imported goods:

a) In cases where the portion of copyright fees and license fees related to imported goods can be distinguished and separated, it is added to the transaction value;

b) In cases where the portion of copyright fees and license fees related to imported goods cannot be distinguished and separated, the customs value is not determined using the transaction value method, but instead, the next method is applied."

9. Point b of Clause 2, Clause 5, and Clause 9 are amended; Clause 11 of Article 17 is supplemented as follows:

"2. Imported goods that have been used in Vietnam and changed their intended use from the purpose originally determined as exempt or duty-free:

b) Other imported goods:

b.1) In cases where goods change their intended use for destruction, the customs value is the declared value;

b.2) In cases where goods change their intended use for resale, the customs value is the declared value based on the actual resale price. If the customs authority has grounds to determine that the declared value is inappropriate, the customs value is determined according to the valuation methods prescribed in this Circular, consistent with the actual situation of the goods;

b.3) For cases not mentioned in points b.1 and b.2 of this clause, the customs value is the declared value. If the customs authority has grounds to determine that the declared value is inappropriate, the customs value is determined according to the valuation methods prescribed in this Circular, consistent with the actual situation of the goods.

5. Imported goods without a purchase contract and commercial invoice; imported goods transported to Vietnam via postal services or express delivery without a purchase contract and commercial invoice, the customs value is the declared value. If the customs authority has grounds to determine that the declared value is inappropriate, the customs value is determined according to the valuation methods prescribed in this Circular, consistent with the actual situation of the imported goods.

9. For imported goods that are leased, the customs value is the declared value based on the actual payment or future payment for leasing the goods and other costs that the lessee must pay to bring the goods to the first port of entry, consistent with relevant documents and materials related to leased goods.

For imported goods that are borrowed, the customs value is the total cost that the borrower must pay to bring the goods to the first port of entry, consistent with relevant documents and materials related to borrowed goods.

If the customs authority has grounds to determine that the declarant's declared value is inappropriate, the customs value is determined according to the valuation methods prescribed in this Circular, consistent with the actual situation of the imported goods.

11. Goods that have not been used in Vietnam and whose purpose of use has changed from the originally determined purpose shall be subject to non-taxation or exemption:

a) In the case where goods change their purpose for destruction, the customs value is the declared value;

b) In the case where goods change their purpose for sale, the customs value is the declared value determined based on the actual selling price. If the customs authority has grounds to determine that the declared value is inappropriate, the customs value will be determined according to the valuation methods stipulated in this Circular, consistent with the actual condition of the goods;

c) For cases other than those specified in points a and b of this clause, the customs value is the declared value at the time of import. If the customs authority has grounds to determine that the declared value is inappropriate, the customs value will be determined according to the valuation methods stipulated in this Circular, consistent with the actual condition of the goods".

10. Article 21 is amended and supplemented as follows:

“Article 21. Customs Valuation Database

1. The customs valuation database consists of information related to the determination of customs values of exported and imported goods collected, compiled, and classified by the customs authority. The customs valuation database is centrally built, uniformly managed, and regularly updated by the General Department of Customs, including:

a) A customs valuation data management system;

b) A list of exported and imported goods at risk regarding valuation and reference prices;

c) A list of enterprises at risk regarding customs valuation.

2. Sources of information forming the customs valuation database:

a) Information sources from customs declarations: These are available information on the electronic system or on the customs declaration form (for paper declarations) reported by the declarant or implemented by the customs authority during the customs procedures and after clearance;

b) Information sources from the list of exported and imported goods at risk regarding valuation and the list of enterprises at risk regarding customs valuation as prescribed in this Circular;

c) Information sources about the compliance situation of enterprises: These are related to the enterprise's compliance with policies and laws in declaring and determining customs values, the number of violations and severity levels compiled and analyzed by the customs authority on the risk management system;

d) Other information sources: These are verified reliable information sources collected by the customs authority or provided by relevant agencies.

3. The customs valuation database is used for:

a) Building the list of exported and imported goods at risk regarding valuation and the list of enterprises at risk regarding customs valuation;

b) Checking the customs value of exported and imported goods;

c) Serving state management over the export and import of goods and other areas.

4. The Director-General of the General Department of Customs promulgates regulations on exploiting, building, managing, operating, and using the customs valuation database."

11. Article 22 is amended and supplemented as follows:

"Article 22. Authority to build, supplement, amend; principles for using the list of exported and imported goods at risk regarding valuation and reference prices, and the list of enterprises at risk regarding customs valuation

1. The Director-General of the General Department of Customs organizes the construction, supplementation, and amendment of:

a) The list of exported and imported goods at risk regarding valuation is established based on criteria stipulated in Article 24 of this Circular. The list includes detailed information such as commodity code, name, detailed description, unit of measurement, origin, and reference price;

b) The reference price for items in the list of exported and imported goods at risk regarding valuation is established based on information sources as stipulated in Article 25 of this Circular;

c) The list of enterprises at risk regarding customs valuation is established based on the results of enterprise risk assessments according to risk management principles. The list includes detailed information such as enterprise code, name, and place of customs declaration registration.

2. Principles for use:

a) The list of exported and imported goods at risk regarding valuation and the list of enterprises at risk regarding customs valuation are bases for determining the application subjects for customs valuation checks during customs procedures or after clearance;

b) The reference price for goods in the list of exported and imported goods at risk regarding valuation serves as a basis for the customs authority to compare, cross-check, and inspect the declared value of the declarant during customs procedures or after clearance according to regulations; it is not used to impose customs values; it is circulated internally and used uniformly within the Customs sector."

12. Article 23 is amended and supplemented as follows:

“Article 23. Time limit, responsibility for building, supplementing, amending items in the list of exported and imported goods at risk regarding valuation and reference prices, and the list of enterprises at risk regarding customs valuation

1. Time limit for building, supplementing, and amending the list of exported and imported goods at risk regarding valuation and reference prices, and the list of enterprises at risk regarding customs valuation: At least every six months or when necessary based on:

a) Recommendations from organizations and individuals;

b) Proposals from the Provincial/City Customs Departments and units under the General Department of Customs as stipulated in Clause 2 of this Article.

2. The Director of the Provincial/City Customs Department is responsible for organizing the implementation:

a) Update the results of file review, actual inspection results of goods, consultation outcomes, value determination, post-clearance inspection results, anti-smuggling investigation, violation handling information, enterprise file information, compliance assessment results, risk level classification results into the corresponding database system;

b) Based on the results of file review, actual inspection results of goods, anti-smuggling efforts, trade volume, export tax rate, import tax rate, smuggling situation, commercial fraud, propose and report to the General Department of Customs:

b.1) Supplement reference prices for exported and imported goods listed in the Catalogue of Exported and Imported Goods at Risk of Value but without reference prices according to the Report on Supplementing the Catalogue of Exported and Imported Goods at Risk of Value (Form No. 02/DMBX/2015 Appendix II of this Circular) based on collecting information sources as stipulated in Article 25 (excluding Point h Clause 1) of this Circular;

b.2) Amend reference prices for cases where declared prices and collected information have fluctuated by more than 10% compared to the reference prices in the Catalogue of Exported and Imported Goods at Risk of Value according to the Report on Amending the Catalogue of Exported and Imported Goods at Risk of Value (Form No. 03/DMSĐ/2015 Appendix II of this Circular), based on collecting information sources as stipulated in Article 25 (excluding Point h Clause 1) of this Circular;

b.3) Supplement items into the Catalogue of Exported and Imported Goods at Risk of Value and their reference prices for exported and imported goods meeting one of the criteria specified in Clause 1, Clause 2 of Article 24 of this Circular but not included in the Catalogue of Exported and Imported Goods at Risk of Value according to the Report on Supplementing the Catalogue of Exported and Imported Goods at Risk of Value, based on collecting information sources as stipulated in Article 25 (excluding Point h Clause 1) of this Circular;

b.4) Amend and supplement the List of Enterprises at Risk of Customs Value for enterprises meeting the criteria specified in Clause 3 of Article 24 of this Circular.

3. Units under the General Department of Customs shall, based on their management functions and tasks over the information sources prescribed in Clause 1 of Article 25 of this Circular, update the relevant data systems of the General Department of Customs;

4. The Customs Revenue Administration (General Department of Customs) shall monitor, urge, and direct provincial and municipal customs offices to update information, submit reports proposing supplements and amendments to the Catalogue of Exported and Imported Goods at Risk of Value with accompanying reference prices, and the List of Enterprises at Risk of Customs Value as prescribed in Clause 2 of this Article.

13. The name of Article 24 and Clause 3 of Article 24 shall be amended and supplemented as follows:

“Article 24. Criteria for Building, Supplementing, and Amending Items in the Catalogue of Exported and Imported Goods at Risk of Value, and the List of Enterprises at Risk of Customs Value

3. Enterprises at Risk of Customs Value:

a) At the time of evaluation, they are assessed by the customs authority as non-compliant enterprises;

b) At the time of evaluation, they are classified by the customs authority as high-risk enterprises or very high-risk enterprises or enterprises with less than 365 days of export and import activities;

c) Within 730 days (two years) prior to the date of evaluation, enterprises have been penalized by the customs authority for misreporting customs value leading to underpayment of taxes or overpayment of tax exemptions, reductions, refunds, or non-collection of taxes, with penalties and fines as prescribed in the Circular of the Ministry of Finance on risk management in customs operations; or have been penalized by state management agencies for tax fraud or tax evasion.

14. Appendices shall be amended and supplemented as follows:

a) Replace Appendix I of Circular No. 39/2015/TT-BTC with Appendix I of this Circular;

b) Add Form No. 04/TGHQ to Appendix II of Circular No. 39/2015/TT-BTC.

Article 2. Responsibilities for Implementation

1. The Director of the General Department of Customs shall guide customs units to implement uniformly and ensure facilitation for export and import activities while effectively performing customs management duties based on the provisions of this Circular;

2. Customs authorities, declarants, taxpayers, and related organizations and individuals are responsible for determining customs value in accordance with the provisions of this Circular. In case of difficulties, customs authorities, declarants, and taxpayers shall report and reflect specific issues to the Ministry of Finance (General Department of Customs) for consideration and guidance on resolution.

Article 3. Effectiveness

1. This Circular takes effect from October 15, 2019.

2. Clause 15 of Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018, issued by the Minister of Finance, is abolished.

3. During implementation, if related documents referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the newly amended, supplemented, or replaced documents./.

 

 

Appendix I

REPLACE ANNEX I ACCOMPANYING

CIRCULAR NO. 39/2015/TT-BTC AS FOLLOWS:

(Accompanying Circular No. 60/2019/TT-BTC

dated August 30, 2019, issued by the Minister of Finance)

 

"Annex I

Some examples of copyright fees, license fees

(Accompanying Circular number 39/2015/TT-BTC

dated 25 month 3 year 2015, issued by the Minister of Finance)

 

1. Examples of copyright fees, license fees satisfying the condition "related to imported goods" (as stipulated in point a, Clause 3, Clause 4, Article 14 of this Circular)

Example 1: example for the case mentioned at point b.1, Clause 4, Article 14 of this Circular:

Company Y (seller) in country B uses technical know-how (business secret) Z to produce motorcycle engine brand K. Company X (buyer) in Vietnam imports motorcycle engines brand K from Company Y. In addition to paying for the imported goods, Company X must pay Company Y a fee for the right to use the motorcycle engine brand K.

The payment for the right to use the motorcycle engine brand K is related to the imported goods, which are motorcycle engines, thus satisfying the provision at point b.1, Clause 4, Article 14 of this Circular.

Example 2: example for the case mentioned at point b.2, Clause 4, Article 14 of this Circular:

Company I in Vietnam signs a Contract with company J in country X regarding the import of medicine containing active ingredient A. Active ingredient A is produced under Patent B. Therefore, to purchase the medicine containing active ingredient A, the buyer - Company I - must pay company J a copyright fee (per unit product). The copyright fee in this case is considered to be related to imported goods as stipulated at point b.2, Clause 4, Article 14 of this Circular.

    2. Examples of situations where the buyer must directly or indirectly pay copyright fees, license fees as a condition for the import trade transaction (as stipulated in point b, Clause 3, Clause 6, Article 14 of this Circular)

All scenarios from 1 to 7 (excluding scenario 2) satisfy the condition that the copyright fees, license fees are paid by the buyer "as a condition for the import trade transaction". Specifically as follows:

Scenario 1:

Buyer B and seller S agree in the sales contract that the buyer will pay for the goods and copyright fees. In fact, the buyer pays the seller for the goods and copyright fees as agreed. Thus, the copyright fee paid by the buyer in this scenario satisfies the condition "as a condition for the import trade transaction" as stipulated in Clause 6, Article 14 of this Circular, because Buyer B pays the copyright fee to Seller S (who is also the intellectual property rights holder) to purchase the goods.

Scenario 2:

Buyer B and Seller S sign a sales contract, which mentions the seller providing goods and the buyer paying for them. There is no agreement between B and S regarding the intellectual property rights related to the goods traded between the two parties.

Based on the sales contract, Buyer B pays the seller S for the goods; in return, Seller S delivers the goods to Buyer B.

On the other hand, to ensure legitimate business rights over goods using intellectual property rights, Buyer B signs a transfer agreement of intellectual property rights with Rights Holder L and fulfills the obligation to pay copyright fees according to the agreement with L.

The copyright fee paid by Buyer B to L in this scenario does not satisfy the condition "as a condition for the import trade transaction" as stipulated in point b, Clause 3, Clause 6, Article 14 of this Circular because there is no agreement whatsoever about Buyer B having to pay the copyright fee to obtain goods from Seller S.

Scenario 3:

 

Buyer B signs a sales contract with Seller S, agreeing that B must sign a transfer agreement of intellectual property rights with Rights Holder L and pay copyright fees to L.

B receives goods from S and pays for the goods to S.

B pays the copyright fee to L according to the signed transfer agreement of intellectual property rights.

The copyright fee paid by Buyer B to L in this scenario satisfies the condition "a s a condition for the import trade transaction" as stipulated in point b, Clause 3, Clause 6, Article 14 of this Circular because there is an agreement between Buyer B and Seller S about Buyer B having to pay the copyright fee to L to purchase imported goods.

    Scenario 4:

Buyer B signs a sales contract with Seller S, agreeing that B must sign a transfer agreement of intellectual property rights with Intellectual Property Rights Holder L and pay copyright fees to L. L is the parent company of S.

    Buyer B receives goods from S and pays for the goods to S according to the sales contract agreement. Buyer B also pays the copyright fee to L according to the transfer agreement.

The copyright fee paid by the buyer in this scenario satisfies the condition "ainvalid s a condition for the import trade transaction" as stipulated in point b Clause 3, Clause 6, Article 14 of this Circular because there is a special relationship between Seller S and Intellectual Property Rights Holder L (parent-subsidiary) and the buyer can only purchase goods when paying the copyright fee.

Scenario 5:

 

Buyer B signs a sales contract with Seller S, agreeing that B must sign a transfer agreement of intellectual property rights with Intellectual Property Rights Holder L and pay copyright fees to L.

Buyer B has signed a transfer agreement of intellectual property rights with L and fulfilled the obligation to pay the copyright fee to L.

Between Rights Holder L and Seller S, there is an agreement that Rights Holder L will only sign a transfer agreement of intellectual property rights if the buyer purchases goods from S; conversely, when signing a sales contract, Seller S will only approve the sale to buyers who agree to pay the copyright fee to L.

The copyright fee paid by the buyer in this scenario satisfies the condition "as a condition for the import trade transactionAs specified in point b Clause 3, Clause 6 Article 14 of this Circular because Buyer B purchases goods from Seller S as designated by Intellectual Property Rights Owner L.

 

 

Scenario 6:

 

Buyer B enters into a goods purchase contract with Seller S, receives the goods from S, and pays the agreed price. In the goods purchase contract, both parties agree that B will pay fees for the right to use intellectual property objects to S since S has a sole-use contract with Owner L.

The copyright fee paid by the buyer in this scenario satisfies the condition "as a condition for the import trade transactionAs specified in point b Clause 3, Clause 6 Article 14 of this Circular because Buyer B can only purchase goods when paying copyright fees to Seller S.

Scenario 7:

Buyer B signs an exclusive use contract for industrial property rights with Intellectual Property Rights Owner L, where Owner L designates that Buyer B can only purchase goods from Seller who is Manufacturer S. B fulfills the payment of copyright fees to L according to the licensing agreement. According to the agreement with Owner L, Buyer B enters into a goods purchase contract with Seller S, receives the goods from S, and pays the price to S.

The copyright fee paid by the buyer in this scenario satisfies the condition "as a condition for the import trade transactionAs specified in point b Clause 3, Clause 6 Article 14 of this Circular because Buyer B must pay copyright fees to be able to purchase goods from Seller S, meeting the technical standards set by Intellectual Property Rights Owner L.”

 

Seal Registration Certificate

ANNEX II ISSUED TOGETHER WITH

CIRCULARCONSOLIDATED DECREE NO. 39/2015/TT-BTC IS AMENDED AS FOLLOWS:

(Accompanying Circular No. 60/2019/TT-BTC

dated August 30, 2019, issued by the Minister of Finance)

 

 

"Annex II

List of forms

(Issued together with Circular No. 39/2015/TT-BTC

dated March 25, 2015 of the Minister of Finance)

 

Supplement Form No. 04/TGHQ as follows:

 

                                                   

 

 

Form No. 04/TGHQ

 

 

NOTICE

Dear: Company... (name of importer, tax number, address).

 

Pursuant to Decree No. 59/2018/NĐ-CP dated April 20, 2018 amending and supplementing Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Government detailing and providing implementation measures for the Law on Customs regarding customs procedures, inspection, supervision, and control;Pursuant to Circular No....dated...amending and supplementing Circular No. 39/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance on customs value for exported and imported goods.Based on...

 

The General Department (or Branch) ...announces the determination of customs value for imported goods, specifically as follows:

Declared value

Basis for rejecting declared valueCustoms value determined by the customs authority

Method of determining customs value b) Organizing the implementation of mechanisms to encourage, support, and guide the development of new business models based on e-commerce applications and digital technology;/The customs authority...notifies Company...to be aware and implement./.

Ccustoms authority… notifies Company... to be aware and comply with.