MINISTRY OF FINANCE 
-------  SOCIALIST REPUBLIC OF VIETNAM 
Independence - Freedom - Happiness 
---------------  
No. 39/2015/TT -BTC Hanoi, March 25, 2015  
CIRCULAR  
ON CUSTOMS VALUE OF IMPORTED GOODS AND EXPORTED GOODS  
Pursuant to the Law on Customs No.  54/2014/QH13 dated June 23, 2014;  
Pursuant to the Law on Tax administration No. 78/2005/QH11 dated November 29, 2006; the 
Law on the amendments to the Law on Tax administration No. 21/2012/QH13 dated November 
20, 2012;  
Pursuant to the Law on Intellectual property No. 50/2005/QH11 dated November 29, 2005, the 
Law on the amendments to the Law on Intellectual property No. 36/2009/QH12 dated June 19, 
2009;  
Pursuant to the Agreement on the implementation of 7 General agreement on Tariff and Trade;  
Pursuant to t he Decree No. 08/2015/NĐ -CP dated January 21, 2015 by the Government 
providing guidance on the implementation of the Law on Customs in terms of customs 
procedures and customs inspection, supervision and control;  
Pursuant to the the Decree No. 83/2013/NĐ -CP dated July 22, 2013 by the Government 
detailing the implementation of a number of articles of the Law on Tax administration and the 
Law on the amendments to the Law on Tax administration;  
Pursuant to the Decree No. 215/2013/NĐ -CP dated December 23, 2013 b y the Government 
defining the functions, tasks, entitlements and organizational structure of the Ministry of 
Finance;  
At the request of the Director of the General Department of Customs,  
The Minister of Finance promulgates the Circular providing for  custom s value of imported 
goods and exported goods  as follows:  
Chapter I  
GENERAL PROVISIONS  
Article 1. Scope of regulation and regulated entities  
G/VAL/N/1/VNM/1 
- 143 -1. Scope of regulation : This Circular provides for customs value of imported goods and exported 
goods.  
2. Regulated  entities : Any organizations and individuals importing or exporting goods, customs 
authorities, customs officials and other relevant organizations and individuals.  
Article 2. Interpretation of terms  
In this Circular, these terms can be construed as follow s: 
1.  “Goods sale contract” means an agreement on goods trading established in writings or in an 
equivalent form including telegram, telex, fax or informational message. According the contract, 
the seller shall deliver goods, transfer the ownership of goo ds to the buyer and collect payment; 
the buyer shall pay the seller the cost, receive goods and the ownership of goods according to the 
agreement; goods are transferred from the seller to the buyer, through checkpoint, Vietnam’s 
border or from free trade z one to inland market and vice versa.  
“Seller” includes goods seller and service provider.  
2. “Purchase commission” means an amount of money that the buyer pays his/her representative 
agent for purchasing the imported goods at the most reasonable costs.  
3. “Sale commission”  means an amount of money that the seller pays his/her representative 
agent for selling exported goods to the buyer.  
4. “Brokerage fee” means an amount of money that the buyer or the seller or both the buyer and 
the seller pay to the broke r for being intermediary in the transaction of imported goods trading.  
5. “Software" means a set of data, programs or guidelines presented in form of commands, 
codes, coding schemes or any other forms that enables an information processing device to 
perfor m a specific task or to produce a specific outcome when it is installed in such device. In 
this Circular, the audio recordings, video recordings or pictures are not considered software.  
6. “Intermediate media”,  including floppy disk, CD, DVD, magnetic tape , magnetic card and 
other items that can store information, are used as a temporary storage medium or used for 
transferring software. Software is transferred, installed or integrated into data processing devices. 
Intermediate media  does not include integra ted circuits, chips, semiconductors and similar 
devices or components installed on such circuit boards or devices.  
7. Values of goods are considered “ approximate”  with each other if the difference between them 
is affected by:  
a) The nature of goods, charac teristics of the industry;  
b) The seasonality of goods;  
G/VAL/N/1/VNM/1 
- 144 -c) Insignificant commercial difference.  
Values shall be compared under the same trading conditions when determining the 
approximation.  
8. ”Identical exported goods” means exported goods that are simil ar to each other in every 
respect including:  
a) Physical characteristics including the surface of product, materials, manufacturing methods, 
functions, uses and mechanical, physical and chemical properties;  
b) Product quality;  
c) Brand;  
d) Being made in Vi etnam by the same manufacturer or by an authorized manufacturer or 
franchisee.  
9. “Identical imported goods ” means exported goods that are similar to each other in every 
respect, including:  
a) Physical characteristics including the surface of product, mate rials, manufacturing methods, 
fuctions, uses and mechanical, physical and chemical properties, having the same code in the 
List of Vietnam’s imports and exports ; 
b) Product quality;  
c) Brand;  
d) Being made in the same country  by the same manufacturer or by  an authorized manufacturer 
or franchisee . 
Imported goods that are basically the same with minor differences in appearance like color, size 
and shape that do not affect their value are also considered identical imported goods  
Imported goods are not conside r identical if in the process of manufacturing any of these goods, 
technical designs, construction designs, development plans, fine -art designs, drawings, charts, 
sketches or similar products or services, which are made in Vietnam and supplied free of char ge 
by the buyer to the seller, are used.  
10. “Similar exported goods ” means goods which are not alike in every  respect but have the 
same substantial characteristics, including:  
a) Made of equivalent materials or by the same manufacturing method;  
b) Having the same functions and uses;  
G/VAL/N/1/VNM/1 
- 145 -c) Having equivalent quality;  
d) Commercially interchangeable, for example, the buyer accepts goods in substitution for 
similar goods;  
dd) Made in Vietnam by the same manufacturer or by an authorized manufacturer or franchisee . 
11. “Similar imported goods” means goods which are not alike in every  respect but have the 
same substantial characteristics, including:  
a) Made of equivalent materials or by the same manufacturing method;  
b) Having  the same functions and uses;  
c) Having  similar quality;  
d) Commercially interchangeable, for example, the buyer accepts goods in substitution for 
similar goods;  
dd) Made in the same country, by the same manufacturer or by an authorized manufacturer or 
franchisee, imported into Vietnam.  
Imported goods are not consider similar  if, in the process of manufacturing  of any of these 
goods, technical designs, construction designs, development plans, fine -art designs, drawings, 
charts, sketches or similar products or services, which are made in Vietnam an d supplied free of 
charge by the buyer to the seller, are used.  
12. "Date of exportation”  means the day on which the bill of lading is issued. In case the bill of 
lading is unavailable, date of exportation shall be the day on which the customs declaration of 
imported goods is registered.  
13. “Imported goods of the same class or category ” means goods  that have the same origin and 
belong to a group or a frame group of goods manufactured by the same industry or in the same 
domain , including identical imported goods and similar imported goods.   
For example: Construction steel products, including steel rods, wound coils and sections (U, I or 
V shape) manufactured by the steel industry, are regarded as goods of the same category.  
a) In the customs valuation based  on the deductible value, “imported goods of the same class or 
category” may be goods imported from any other countries into Vietnam, regardless of their 
origin;  
b) In the customs valuation based on  the computed  value, “imported goods of the same class or 
category” shall  be goods imported that have the same origin as the one of goods receiving 
customs valuation.  
G/VAL/N/1/VNM/1 
- 146 -14. “Objective and quantifiable data” means specific data of additions, deductions relating to 
the imported goods receiving custom valuation that a re presented in the agreement or documents 
of the transaction parties.  
Article 3. Rights and obligations of customs declarants; responsibilities and competences of 
customs authorities  
1. Customs declarant s shall declare and carry out customs valuation them selves according to the 
rule and methods for customs valuation prescribed in the Law on Customs No. 54/2014/QH13 
dated June 23, 2014, the Decree No. 08/2015/NĐ -CP dated January 21, 2015 by the Government 
and this Circular;  take legal responsibility for th e accuracy and honesty of the declaration and 
the result of customs valuation; submit or present the documents at the request of the customs 
authority according to the provisions of Article 3 of the Circular pertaining to customs 
procedures; carry out supervision and inspection  of customs procedures,   import/export tax and 
tax administration for imported/exported goods; take advices to resolve the doubts of the 
customs authority relating to declared value; request the customs authority to make a written 
notification of dutiable values, basic and methods for customs valuation in case the customs 
value is determined by the customs authority.  
2. When inspecting the declaration and customs valuation of exported goods and imported goods 
of a customs declarant, th e customs authority may request the declarant to submit or present the 
documents relating to the methods of determining declared value according to the provisions of 
this Circular to prove the accuracy and honesty of such declared value;  
3. The customs aut hority shall determine the customs value according to the rule and methods for 
customs valuation, value database and relevant documents mentioned in this Circular in the 
following cases:  
a) The customs declarant could not determine the customs value by usi ng the methods prescribed 
in this Circular;  
b) The cases specified in clauses 2 and 5 Article 17 of this Circular.  
Chapter II  
CUSTOMS VALUATION  
SECTION I: RULE AND METHODS FOR CUSTOMS VALUATION  
Article 4: Rule and methods for customs valuation applicable  to exported goods  
1. Rule: The Customs value is the selling price of goods at exporting checkpoint exclusive of 
international insurance cost (I), international freight cost (F) and determined according to the 
methods provided in clause 2 of this Article.  
2. Methods for customs valuation : 
G/VAL/N/1/VNM/1 
- 147 -a) The selling price of goods at exporting checkpoint is determined according to the selling price 
agreed in the sale contract or others that have the similar legal value to such contract, 
commercial invoices and relevant documents about the exported goods.  
b) If the customs value could not be determined according to the provisions of point (a) of this 
clause, the customs value is the value of identical/similar imported goods contained in the value 
database at nearest time from the day on which the exporting declaration of the goods receiving 
customs valuation is registered, converted into the selling price at exporting checkpoint. If there 
are more than one customs values of identical similar exported goods is determined, t he lowest 
one shall prevail.  
Article 5: Rule and methods for customs valuation applicable to imported goods  
1. Rule: The Customs value is the buying price of goods at the first importing checkpoint, 
determined according to the methods provided in clause 2  of this Article.  
2. Methods for customs valuation: The buying price at the first importing checkpoint is 
determined by applying successively 6 methods of customs valuation specified in Articles 6, 8, 
9, 10, 11 and 12 until the customs value can be determi ned. M ethods for customs valuation  are 
based on one the following elements:  
a) Transaction value;  
b) Transaction value  of identical imported goods ; 
c) Transaction value of similar  imported goods;  
d) Deducti ble value;  
dd) Computed value;  
e) Deductive logic.  
If the customs declarant submit a written application, the method based on deductible value and 
the method based on computed value are interchangeable.  
Article 6. Customs valuation according to transaction value (hereinafter referred to as 
transaction val ue-based method)  
1. Transaction value is the actual or future payment for imported goods after being adjusted 
according to the provisions of Articles 13 and 15 of this Circular.  
2. The actual or future payment  for imported goods is the total amount that th e buyer has paid (or 
is about to pay) directly or indirectly to the seller to purchase the imported goods, including:   
a) Buying price on the commercial invoice;  
G/VAL/N/1/VNM/1 
- 148 -b) The additions and reductions prescribed in Articles 13 and 15 of this Circular;  
c) The amo unts payable by the buyer but not included in the buying price on the commercial 
invoice, including:  
c.1) Advance, deposit for the production, trade, transport and insurance of goods.  
c.2) Indirect payments to the seller (for example: amounts that the buye r pays to a third party at 
the request of the seller; or amounts paid by offsetting debts).  
3. The transaction value will be applied if all of the following conditions are satisfied:  
a) The buyer does not have the right to dispose of or use the goods after  the importation 
restricted, except for the following ones:  
a.1) The restrictions prescribed in Vietnam’s laws such as the regulations that imported goods 
shall have Vietnamese labels, regulations that conditioned imported goods or imported goods 
shall rec eive inspection before be granted customs clearance;  
a.2) The restriction on places where goods may be sold after import;  
a.3) Other restrictions that do not affect the value of goods. These restriction above are one or 
multiple factors that is directly or  indirectly related to the imported goods without leading to the 
increase or decrease of the actual price paying for such goods  
For example: A car seller requests a buyer not to sell or display an imported car before such 
model is announced.  
b) Price or th e sale of goods does not depended on the conditions or the payment but the fact that 
they can not help determine the value of goods subject to customs valuation.  
For example: The seller fixes the selling price of imported goods provided that the buyer will  
buy a certain quantity of other goods; The price of the imported goods depends on the prices of 
other goods which will be sold by the importer to the exporter.  
In case the trade  or price of the goods is dependent on one or several conditions but the buyer 
possesses objective and valid documents for the determination of the pecuniary impact of such 
dependence, this condition shall still be regarded as being satisfied . Upon  the customs valuation, 
the money amount reduced due to the impact  of such dependences  must be added to the 
transaction value.  
c) After reselling, transferring or using the imported goods, except for the additions specified in 
point (e) clause 2 Article 13 of this Circular, the buyer is not required to additionally pay any 
sum from the mone y collected from the disposal of the imported goods;  
G/VAL/N/1/VNM/1 
- 149 -d) The buyer and the seller have no  special relationship ; if any, such relationship does not affect 
the transaction value as prescribed in Article 7 of this Circular.  
4. Determination of customs value of  imported goods containing software  
a) Customs value of imported goods being intermediate media carrying software is the actual or 
future payment for the imported goods, exclusive of the value of software used in the processing 
devices for the data they co ntain if the value of software is separate from the value of 
intermediate media;  
b) Customs value is the actual or future payment for imported goods including the value of 
software and expense for writing or installing the software in the imported goods in  any of the 
following cases:  
b.1) On the commercial invoice, the value of software is separate from the value of the 
intermediate media;  
b.2) The actual or future payment for software is related to the additions prescribed in Article 13 
of this Circular;  
b.3) Software is written, installed or integrated in imported goods other than intermediate media.  
5. Documents for valuation using such method includes:  
a) The sale contract;  
b) Documents proving the special relationship not affecting the transaction valu e (if any);  
c) Documents proving the amount that the buyer must pay but not included yet in the buying 
price stated in the commercial invoice (if any);  
d) Documents proving the additions (if any);  
dd) Documents proving the deductions  (if any);  
e) Documents  proving the customs valuation according to the transaction value declared by the 
customs declarant.  
Article 7. Special relationship  
1. A seller and a buyer are regarded as in a special relationship in any of the following cases:  
a) Both of them are employ ees or one is an employee and one is the director of another 
enterprise;  
G/VAL/N/1/VNM/1 
- 150 -b) Both of them are general partner contributing capital to the same business that is legally 
recognized;  
c) One of them is a person hiring the other;  
d) One has the power to control the other;  
dd) They are both controlled by a third party;  
e) They both control a third party;  
A person having the power to control another person as referred to in points (d), (dd) and (e)  of 
this clause means a person who can directly or indirectly restri ct or instruct such other person.  
g) They have any of the following family ties: husband and wife, parents and children recognized 
by law, grandparents and grandchildren with consanguinity, aunts/uncles and nephews/nieces, 
siblings, brothers/sisters -in-law; 
h) A third person owns, controls or holds at least 5% of the voting shares of both parties;  
i) Parties associated in business with one another where one party is the sole agent, sole 
distributor or sole franchisor of the other party will be regarded as i n a special relationship if the 
relationship is conformable with the provisions in the points from (a) to (h) of this Article.  
2. The special relationship between the seller and the buyer does not affect the transaction value 
if it satisfies any of the fol lowing conditions:  
a) The sale transaction between the buyer and the seller is carried out similarly to the sale 
transaction of the same imported goods in which buyer does not have special relationship with 
the seller. The customs authority shall inspect t he way the relationship between the seller and the 
buyer is established and the way of negotiation of reach the declared price then come to the 
conclusion whether the declared value is influenced by special relationship or not;  
For example:  
- The sale price of the imported goods has been negotiated and agreed in the commercial contract 
in a way consistent with the normal pricing negotiation and agreement practices of that line or 
with the way the seller offers the goods price to other buyer s who have no spe cial relationship 
with the seller.  
- Imported goods sale price is inclusive of overall costs and profit corresponding to overall costs 
profit from the sale of goods of the same class or category.  
b) The transaction value is approximates to any of the foll owing values of the goods exported to 
Vietnam on the same day or within 60 days before or after the date of exportation of the goods 
receiving recognition:  
G/VAL/N/1/VNM/1 
- 151 -b.1) The customs value determined on the basis of the transaction value of identical/similar 
importe d goods sold to other importers that have no special relationship with the exporter (the 
seller);  
b.2) The customs value of identical/similar imported goods determined on the basis of the 
deductible value specified in Article 10 of this Circular;  
b.3) The customs value of identical/similar imported goods determined on the basis of the 
computed  value specified in Article 11 of this Circular . 
3. The customs value s prescribed in point (b) clause 2 of this Article are used for comparison 
purposes only and the c ustoms value of identical /similar imported goods must be adjusted to the 
same condition with the imported goods receiving recognition as follows : 
a) Adjustment to the same trading condition: The adjustment of the customs value of identical/ 
similar importe d goods to the same trading condition with the goods receiving recognition shall 
be conformable to the provisions of point (b) clause 2 Article 9 of this Article; or  
b) Adjust the additions and reductions according to the provisions of  Articles 13 and 15 o f this 
Circular . 
4. Procedures for declaration and inspection:  
a) At the time the declaration is registered, if the seller and the buyer have a special relationship 
but not affect the transaction value, then the customs declarant shall fill both the declar ation of 
imported goods and the declaration of customs value for the cases subject to customs value 
declaration;  
b) On the basis of the available information, if the special relationship is suspected to affect the 
transaction value, the customs authority s hall make a notification and hold a dialog enabling the 
customs declarant to explain and provide the information clarifying such special relationship to 
prove that such relationship does not affect the transaction value of the imported goods 
prescribed in clause 2 of this Article.  
Article 8. Customs valuation according to the transaction value of identical imported goods  
1. Applicable cases: If the customs value could not be determined based on the transaction value 
prescribed in Article 6 of this Circular,  the customs value of the imported goods shall be 
determined according to the transaction value of the identical imported goods.  
2. The customs valuation according to the transaction value of identical imported goods is 
carried out according to the provisi ons of Article 9 of this Circular, replacing the term “similar 
imported goods” with the term “identical imported goods”.  
Article 9. Customs valuation according to the transaction value of similar imported goods  
G/VAL/N/1/VNM/1 
- 152 -1. Applicable cases : If the customs value cou ld not be determined by using the methods 
prescribed in Articles 6 and 8 of this Circular, the customs value of the imported goods shall be 
determined based on the transaction value applicable to the similar imported goods, in which the 
similar imported go ods shall receive the approval of the customs authority for customs valuation 
according to the transaction value and have the same trading condition and condition of time of 
exportation as the ones of the imported goods receiving customs valuation as presc ribed in clause 
2 of this Article.  
In case there is not any similar imported goods with the same trading condition as the one of the 
imported goods receiving customs valuation, a similar imported goods with different trading 
condition may be chosen and sha ll be adjusted to the same trading condition.  
2. Conditions for choosing similar imported goods:  
a) Conditions of time of exportation:  
Similar imported goods shall be exported to Vietnam on the same day or within 60 days before 
or after the date of export ation of the goods receiving customs valuation . 
b) Conditions of trading:  
b.1) Conditions of commercial level and quantity:  
b.1.1) Similar imported goods shall be at the same commercial level and in the same quantity as 
the ones of the imported goods recei ving customs valuation;  
b.1.2) In case there is not any imported goods specified in point (b.1.1) of this clause, a imported 
goods with the same commercial level but different quantity may be chosen and the transaction 
value of the similar imported goods s hall be adjusted to having the same quantity as the imported 
goods receiving customs valuation;  
b.1.3) In case there is not any imported goods specified in point s (b.1.1 ) and (b.1.2)  of this 
clause, a imported goods with different  commercial level but the same  quantity may be choosen 
and the transaction value of the similar imported goods shall be adjusted to being at  the same 
commercial level  as the imported goods receiving customs valuation;  
b.1.3) In case there is not any imported goods specified in po ints (b.1.1 ), (b.1.2 ) and (b.1.3)  of 
this clause, a imported goods with different commercial level and quantity may be choosen and 
the transaction value of the similar imported goods shall be adjusted to the same commercial 
level  and quantity  as the  ones o f the imported goods receiving customs valuation;  
b.2) Conditions of the distance and modes of transport and insurance:  
The similar imported goods shall have or be adjusted to have the same distance and mode of 
transport as the ones of the imported goods receiving customs valuation.  
G/VAL/N/1/VNM/1 
- 153 -The significant difference in insurance cost shall be adjusted to the same insurance condition  as 
the one of the imported goods receiving customs valuation . 
c) When applying the customs valuation based on the transaction value of the similar imported 
goods, only if there is not any similar imported goods made by the same manufacturer or a 
manufacturer and an authorized manufacturer, goods made by another manufacturer with the 
same origin may be considered.  
d) If multiple transac tion values of similar imported goods are determined by using such method, 
the lowest transaction value after adjusting to the same trading condition with the goods 
receiving customs valuation shall be the customs value.  
If during the customs procedures, t he information for choosing identical/similar imported goods 
to the imported goods receiving customs valuation is not sufficient, the customs valuation 
prescribed in Articles 8 and 9 of this Circular shall be skipped.  
3. Documents for customs valuation usi ng such method (1 copy for each) includes:  
a) The customs declaration of the similar imported goods;  
b) The customs value declaration sheet of the similar imported goods, applicable to the cases 
subject to customs value declaration.  
c) The contract on tra nsport of similar imported goods (in case of adjustment of its cost);  
d) The insurance contract of similar imported goods (in case of adjustment of its cost);  
dd) A list of selling price of exported goods issued by the manufacturer or the overseas seller ( in 
case of adjustment of quantity and/or commercial level);  
e) Other documents relating to the customs valuation.  
Article 10. Customs valuation according to the deductible value (hereinafter referred to as 
Deductive value -based method)  
1. Applicable cases : If the customs value could not be determined by using the methods 
prescribed in Articles 6 , 8 and 9  of this Circular, the customs value of the imported goods shall 
be determined by the deductible  value -based method according to the selling unit price of 
imported goods, identical imported goods or similar imported goods on Vietnam’s inland market 
according to the provisions of clause 2 of this Article after deducting the reasonable expenses 
and profits obtained from selling the imported goods.  
This method is not applicable to the goods chosen for determining selling unit price in any of the 
following cases:  
G/VAL/N/1/VNM/1 
- 154 -a) The goods are not available on Vietnam’s inland market or the trade of goods has not been 
recorded as prescribe in Vietnam’s law on accounting;  
b) The goods are related to aid provided by any entities according to the provisions in point (d.1) 
clause 2 Article 13 of this Circular.  
2. The selling prices of imported goods on Vietnam’s market are determined according to the 
following rules:  
a) The selling  prices of imported goods are the actual selling price of such goods on Vietnam’s 
market. If the actual selling price of imported goods subject to customs valuation is unavailable, 
the actual selling price shall be determined according to that of identical  or similar imported 
goods sold as imported on Vietnam’s market.  
Imported sold as  imported are imported goods that are not changed in shape, characteristics, 
quality and uses nor have value increase or decrease after importation.  
b) The importer and the in land buyer do not have a special relationship as prescribed in Article 7 
of this Circular;  
c) The selling price level shall be determined according to the highest sales and shall be 
sufficient to form the unit price. The selling price level according to th e highest sales is the price 
at which the greatest number of goods is sold among the initial commercial selling transactions 
after importation;  
d) Goods shall be brought into market (wholesaled or retailed) on the earliest day after the 
importation and wit hin 90 days (calendar days) after the day on which such goods are imported. 
The earliest day  after the importation is the day on which goods are sold sufficiently to form the 
unit price (at least equivalent to 10% of the number of imported goods).  
3. Condi tions for choosing selling unit price on Vietnam’s market:  
a) It shall be selling unit price of the imported goods receiving customs valuation or 
identical/similar imported goods that are sold in the condition as when imported;  
b) It shall be the unit pric e at which the greatest aggregate quantity of goods is sold, which is 
sufficient for establishing that unit price. Goods are sold on the earliest day after the importation 
and within 90 days after the day on which the goods receiving customs valuation is i mported. 
The domestic buyer and the seller shall not have special relationship.  
For example: Consignment A consists of many goods items, in which item B shall receive 
customs valuation using the deductible value -based method. The consignment  A was importe d 
on January 1st, 2014. A consignment  consisting of a n item is identical to item B that was 
imported earlier and sold to many domestic buyer s at different price s and at different times as 
follows:  
G/VAL/N/1/VNM/1 
- 155 -Unit price  Quantity per sale  Selling time  Total quantity  
VND 900/pcs  50 pcs  28/3/2014  
100 pcs  30 pcs  15/1/2014  
20 pcs  3/3/2014  
VND 800/pcs 200 pcs  20/1/2014  
450 pcs  
250 pcs  12/2/2014  
  Total:    550 pcs  
In the example  above , the s elling  unit price chosen for deduction is VND 800/unit corresponding 
to the greatest sales  (450 pcs) and sufficient for establishing the unit price. This unit price 
satisfies the conditions for choosing selling price , including:  
- Having t he greatest aggregate quantity (450)  in the imported goods sold early after the 
importati on. 
- The sale time is not exceeding 90 days after the date of importation.  
4. Deduction principle:  
The determination of deductions shall be based on the accounting figures and documents that are 
lawful, available and conformable to the regulations and sta ndards of Vietnam’s accounting. The 
deductions shall be those allowed to be accounted as reasonable and lawful expenses of 
enterprises according to the Vietnamese law on accounting.  
5. Deductions to be made from the sale unit price:  
Deductions to be made f rom the sale unit price are reasonable expenses and profits from the sale 
of goods on Vietnam ’s market, including:  
a) Costs of transport and insurance and expenses for other activities relating to the transport of 
goods after their importation, specificall y as follows:  
a.1) Costs of transport and insurance and expenses for other activities related to the 
transportation of goods incurred during the transportation from the first border gate to the 
warehouse  of the importer  or to the place of delivery in Vietn am’s inland area;  
a.2) Costs of transport and insurance and expenses for other activities related to the 
transportation of goods from the warehouse of the importer  Vietnam’s inland area  to the place of 
sale, in case the importer bears such costs and expens es. 
b) Taxes, charges and fees payable in Vietnam upon the importation and sale of the imported 
goods on Vietnam’s inland market;  
G/VAL/N/1/VNM/1 
- 156 -c) Commissions or general expenses and profits relat ing to the sale of the imported goods in 
Vietnam : 
c.1) If the importer is a sale agent for a foreign trader, the commission shall be deducted. If such 
commission is inclusive of expenses specified at Points (a) and (b) of this clause, the deduction 
for such expenses shall not be made;  
c.2) In case of importation by the mode of d efinit ive purchase  and sale , general expenses and 
profits shall be deducted: General expenses and profits shall  be considered generally when  
determining the deductible value. The determination and distribution of general expenses and 
profits to imported go ods shall be conformed  with Vietnam’s  regulations and standards of 
accounting.  
General expenses include direct and indirect expenses for the importation and sale of goods on 
the domestic market, such as expenses for marketing goods, expenses for storage an d 
preservation of goods before sale, expenses for management of the importation and sale of 
goods . 
Bases for determining deductions are data recorded and reflected on accounting records  of the 
importer that conformable  with the regulations and standards of  Vietnamese accounting. These 
data shall  be in accordance  with those obtained from the trade of  imported goods of the same 
class or category in Vietnam.  
6. The customs value of goods imported through processing in Vietnam shall be determined 
according to t he principle provided in clause 1 of this Article after deducting the expense of 
processing to increase the value of goods. The m ethods for customs valuation  prescribed in this 
Article are inapplicable to the following cases:  
a) The imported goods, after b eing processed, are no longer in the same condition as when 
imported and have the increase in value due to processing not identifiable;  
b) The imports, after being processed, still maintain the same characteristics, nature and uses as 
when imported but suc h goods constitute only a part of the goods sold on the Vietnamese 
market.  
7. Documents for customs valuation using such method includes:  
a) The bill of sale or added -value invoice according to the regulation;  
b) Agency contract, in case the importer is t he selling agent of the exporter. Such contract shall 
specify the commission that the agent may earn and the costs that the agent shall pay;  
c) The explanation of sales and the accounting records reflecting the costs mentioned in clause 5 
of this Article;  
G/VAL/N/1/VNM/1 
- 157 -d) The customs declaration sheet and the customs value declaration sheet of the goods chosen for 
deduction;  
dd) Other  necessary  documents for inspection and customs valuation.  
Article 11. Customs valuation according to the computed value (hereinafter refer red to as 
computed value -based method)  
1. Applicable cases: If the customs value could not be determined by using the   transaction 
value -based method prescribed in Article s 6, 8, 9 and 10  of this Circular, the customs value of 
the imported goods shall be d etermined according to the  computed value . The computed value  of 
imported goods includes:  
a) The direct expense for producing the imported goods: the cost price or value of raw materials, 
expense for the manufacturing or other processing for producing the imported goods. Such 
expense is inclusive of:  
a.1) The expenses specified in points (a), (b) and (c) clause 2 Article 13 of this Circular;  
a.2) The value of aid as prescribed in point (d.1) clause 2 Article 13 of this Circular;  
a.3) The value of the aid pr escribed in point (d.1) clause 2 Article 13 of this Article shall be 
included in the customs value only when the manufacturer bears the cost of such   product.  
b) General expenses and the profits from the sale of goods of the same class or category as those  
of imported goods receiving valuation and made in the exporting country for selling to Vietnam. 
The general profits and expenses shall be considered overall when determining the computed 
value.  
General expenses include all direct and indirect expenses for  the manufacture and sale for 
exportation of goods but not calculated according to the provisions of point (a) of this clause.  
c) The cost of transport, cost of insurance and the costs relating to the transport of imported 
goods specified in points (g) and  (h) clause 2 Article 13 of this Circular.  
2. Basis for determining computed value : 
Bases for determining deductions are data recorded and reflected on accounting records of the 
manufacturer unless such data are not conformed with those obtained in Vietnam . These  such 
data shall be in accordance with those obtained from the  manufacture and  trade of imported 
goods of the same class or categor y that made in the country of exportation for exporting to 
Vietnam.  
3. Any accounting records or other documents of th e entities living outside of Vietnam’s territory 
must not be inspected or examined for determining the computed value prescribed in this Article.  
G/VAL/N/1/VNM/1 
- 158 -The verification of the information provided by the manufacturer serving the customs valuation 
prescribed in t his Article may be carried out outside of Vietnam if agreed by the manufacturer. 
There shall be an advance notification of such verification to a competent agency of the relevant 
country for approval.  
4. Documents for customs valuation using such method i ncludes:  
a) The explanation of the manufacturer about the expenses mentioned in points (a) and (b) clause 
1 of this Article certified by the manufacturer and the accounting records and data conformable 
to such explanation;  
b) The bill of sale of the manuf acturer;  
c) Documents about the expense mentioned in point (c) clause 1 of this Article.  
Article 12. Deductive method  
1. Applicable cases: If the customs value could not be determined by using the   transaction 
value -based method  prescribed in Articles 6, 8 , 9, 10 and 11 of this Circular, the customs value 
of the imported goods shall be determined by the deductive method according to the documents 
and data that is objective and available at the time of customs valuation . 
The customs value determined by the d eductive method means the customs value determined by 
applying successively and flexibly the methods for customs valuation specified in Articles 6, 8, 
9, 10 and 11 of this Circular according to the provisions of clause 2 of this Article until the 
customs v alue is determined.  
2. When determining the customs value using such method, the customs declarant and the 
customs authority shall not use the following values for customs valuation:  
a) The selling price on the domestic market of goods of the same kind mad e in Vietnam;  
b) The selling price of goods in the domestic market of the exporting country;  
c) The sale price of goods for exporting to a third country;  
d) The manufacture costs of goods, excluding those used in the computing method;  
dd) The minimum dutia ble values;  
e) The value determined by the customs authority unconformable with the principle and methods 
for customs valuation specified in this Circular or the value provided by the customs declarant 
before the trade of goods for importing goods to Vietn am; 
g) The higher of the two alternative values as the customs value.  
G/VAL/N/1/VNM/1 
- 159 -3. Some examples of flexible application of methods  for customs valuation : 
a) The application of the   transaction value -based method of the identical/similar imported 
goods.  
If there is  no identical /similar imported goods exported to Vietnam on the same day or within 60 
days before or after the date of exportation of the imported goods receiving customs valuation,  
identical /similar imported goods exported within a longer duration that do es not exceed 90 days 
before or after the date of exportation of the goods receiving customs valuation  may be chosen . 
b) The deductible value -based method may be used for customs valuation in any of the following 
ways:  
b.1) If no unit price is determined f or deduction within 90 days from the date of importation, the 
sale unit price of goods sold in the greatest aggregate quantity within 120 days from the date of 
importation of the goods chosen for deduction may be chosen;  
b.2) If there is no reselling unit price of the very imported goods or identical/similar imported 
goods to a person having no special relationship with the importer, the reselling unit price of 
goods for the buyer having special relationship with the importer may be chosen on condition 
that the special relationship does not influence the price in the sale transaction.  
c) The customs value of the imported goods determined by the customs value of the identical 
imported goods already determined according to the deductible value or computed valu e. 
d) The customs value of the imported goods determined by the customs value of the similar  
imported goods already determined according to the  deductible value or computed value.  
4. Apart from the cases specified in clause 3 of this Article, the flexible application of the 
methods for customs valuation shall be in accordance with the price database and shall be 
conformable to the regulations in clause 2 of this Article.  
5. Documents: the documents relating to the customs valuation by applying flexibly the methods 
prescribed in Articles 6, 8, 9, 10 and 11 of this Circular.  
Article 13. Additions  
1. Additions  can be made only when the following conditions are satisfied:  
a) These additions shall be paid by the buyer and have not been included in the actual or f uture 
payment;  
b) These additions shall be related to the imported goods;  
c) There shall be objective and quantifiable data conformable with the relevant documents.  
G/VAL/N/1/VNM/1 
- 160 -If the imported goods  have additions without  objective and qu antifiable data  to determine 
customs value, such value  shall not  be determine d by the transaction value but the next method  
instead . 
2. The additions : 
a) The sale commission costs, the brokerage fees. If these costs include the payable taxes in 
Vietnam, such taxes may not be added to t he customs value of imported goods.  
b) Costs of packing associated with imported goods, including buying price of packaging and 
other costs relating to the trade and transport of packaging to the place of packaging and 
preservation of goods.  
Containers, ca sks, racks used as a means to package for transporting cargos and used many times 
is not considered as packaging associated with goods so they are not the addition of costs of 
packaging associated with goods.  
c) The packaging costs, including:  
c.1) The cos t for packaging materials including the buying price of packaging material and other 
costs relating to the trade and transport of packaging material to the place of package;  
c.2) The cost for packaging staff, including the salaries and costs relating to th e employment of 
staff for packaging the goods receiving customs valuation.  
If the buyers have to bear the expenses on accommodation and transportation for workers during 
the packaging, such costs are also included in  the cost for packaging  staff. 
d) The ai d: The value of goods and services that the buyer provided free of charge or with 
discount are transferred directly or indirectly to the manufacturer or seller to produce and sell 
exported goods to Vietnam.  
d.1) The aid includes:  
d.1.1) Raw materials, comp onent parts, accessories and their analogues added in imported goods;  
d.1.2) Raw materials, materials, consumed fuel in the manufacture of imported goods;  
d.1.3) Instruments, tools, dies, molds, models and similar products used for manufacturing 
imported g oods;  
d.1.4) Drawings, technical drawings, fine -art designs, development plans, construction designs, 
model designs, diagram, scheme  or similar services, which are made in foreign countries and 
necessary for the manufacture of imported goods.  
d.2) Valuatio n of the aid:  
G/VAL/N/1/VNM/1 
- 161 -d.2.1) If the aid includes products and services bought from a person without special relationship 
to provide for the seller, the value of the aid is the buying price of such products/services;  
d.2.2) If the aid includes  products/services produced by the importer or  a person with special 
relationship  with the importer  to provide for the seller, the value of the aid is the cost price of 
such products/services;  
d.2.3) If the aid includes product/service made by an oversea -based manufacturing fac ility of 
buyer without documents to account separately for such product/service, the value of the aid is 
determined by distributing the total cost of production in the same period of such facility for the 
amount of the   product/service produced;  
d.2.4) The value of the aid rented by the buyer is the renting cost;  
d.2.5) The value of the aid including used products  is the remaining value of such products ; 
d.2.6) The products that were processed by buyers before handing over to the sellers for use in 
manufac turing the imported goods must include the added -value due to the process into the value 
of the aid;  
d.2.7) If the aid is sold with discount by the buyer to the exporter, the value of such discount 
shall be added to the customs value;  
d.2.8) If after the m anufacture of imported goods, the manufacturer still obtain superfluous raw 
materials and waste from the aid, then the value of recovery from such superfluous raw materials 
and waste are subtracted from the value of the aid, if there is data showing the va lue of the waste 
or the superfluous raw materials.  
The determined value of the aid includes the expenses related to the trade, transportation and 
insurance to the place where the imported goods are produced.  
d.3) Distribution of value of the aid to the imp orted goods.  
d.3.1) Rule for distributing value of the aid:  
d.3.1.1) The value of  the aid shall be completely distributed to the imported goods;  
d.3.1.2) The distribution shall be legally recorded;  
d.3.1.3) The distribution shall be conformable with the V ietnam’s regulations and standards of 
accounting.  
d.3.2) Methods  for distributing value of the aid:  
The customs declarant shall distributed himself/herself the aid for the imported goods by any of 
the following methods:  
G/VAL/N/1/VNM/1 
- 162 -d.3.2.1) Distribute the aid to the i mported goods of the initial importation;  
d.3.2.2) Distribute the aid according to the quantity of manufactured goods up to the time of the 
initial importation;  
d.3.2.3) Distribute the aid to all of goods intended to be produced according to the sale 
agree ment between the buyer and the seller (or the manufacturer);  
d.3.2.4) Distribute the aid according to the principle of descending or ascending;  
d.3.2.5) Apart from the methods above, the buyer may apply other methods for distribution (for 
example distribut ion by month/quarter/year), on the condition that the distribution shall be 
conformable to the legislation on accounting regime and shall be recorded.  
dd) The copyright fees and the license fees specified in Article 14 of this Circular.  
e) The sums that th e importer shall pay, except for the proceeds from resale and use of imported 
goods shall be transferred directly or indirectly to the seller in any shape or form. Procedures for 
declaration and inspection:  
e.1) For the case this sum is determined at the t ime the declaration is registered:  
The customs declarant shall declare himself/herself at the corresponding criterion in the 
declaration of imported goods or the declaration of customs value, applicable to the case subject 
to customs value declaration;  
e.1.2) The customs authority shall examine and process the result according to the provisions of 
Article 25 of the Circular on customs procedures; customs supervision and inspection; 
export/import taxes and tax administration for exported/imported goods.  
e.2) For the case the sum is undetermined at the time the declaration is registered due to the 
dependence to post -export sales or other reasons specified in the goods sale contract or other 
documents of agreement:  
e.2.1) At the time of registration of the decl aration, the customs declarant shall declare clearly 
the reason for not determining the amount of money that the importer must pay after reselling, 
defining and using imported goods on the declaration of imported goods or the declaration of 
customs value a pplicable to the cases subject to customs value declaration. Within 5 days from 
the dated of actual payment, the customs declarant shall perform the declaration, calculate the 
payable tax for the sum actually paid on the supplementary declaration at post -customs clearance 
and pay the tax sufficiently according to the regulation;  
e.2.2) The customs authority shall examine the documents relating to such amount of money and 
the declaration of the customs declarant according to the regulations in point (e.2.1) of this 
clause and shall handle as follows:  
G/VAL/N/1/VNM/1 
- 163 -e.2.2.1) In case the customs declarant fails to perform the declaration or the payment declared is 
unconformable, the customs authority shall make the decision on penalty according to the 
legislation and request the customs declarant to complete the declaration. If  the customs 
declarant fails to perform the declaration or supplement declaration according to the request, the 
customs authority shall carry out the customs valuation, define tax, collect sufficiently t he tax 
and/or late payment interest (if any) according to the regulation;  
e.2.2. 2) In case the customs declarant fails to perform  punctually  the declaration  according to the 
provisions of point (e.2.1) of this clause,  the customs authority shall impose  penalties according 
to the legislation.  
g) Transportation costs and any costs relating to the transportation of imported goods to the first 
importing checkpoint, exclusive of costs for loading, unloading and arranging of goods taken 
from the transport vehicle  to the first importing checkpoint.  
If the costs of loading, unloading and arranging the goods taken from the transport vehicle to the 
first importing checkpoint are included in the international transport cost or in the actual or 
future payment, such cost s will be deducted from the customs value of the imported goods if 
they satisfy sufficiently the conditions provided in clause 1 Article 15 of this Circular.  
g.1) The value of such adjustments is determined according to the transport contract and the 
docu ments relating to the transport of goods;  
g.2) In case the buying price does not include the cost of transport but the buyer fails to present 
the lawful transport contract or the documents relating to the transport of goods, thus the 
transaction value -based method shall not be applied;  
g.3) In case there are multiple types of goods without specifications on the transportation 
contract or the documents relating to the transport of goods, thus the customs declarant shall 
applied any of the following methods f or distribution:  
g.3.1) Distribution on the basis of the transport price list of the person who in charge of 
transporting goods;  
g.3.2) Distribution by weight or volume of goods;  
g.3.3) Distribution according to the ratio of buying value of each type of go ods to the total value 
of goods.  
h) The insurance cost of the imported goods at the first importing checkpoint.  
h.1) If the importer does not purchase insurance for goods, the insurance cost will not be added 
to the customs value;  
h.2) The insurance cost f or multiple goods without specifications shall be distributed according 
to the value of each type of goods.  
G/VAL/N/1/VNM/1 
- 164 -i) The costs mentioned in points (g) and (h) of this clause are exclusive of payable added -value 
tax in Vietnam. If such tax is  included in the tran sport cost , international insurance cost  or in the 
actual or future payment , it will be deducted from the customs value of the imported goods if 
they satisfy sufficiently  the conditions provided in clause 1 Article 15 of this Circular.  
Article 14. Copyrig ht fee and license fee  
1. ”Copyright fees” means an amount of money that the buyers must pay directly or indirectly to 
the subject of intellectual property rights, to be transferred the ownership or the right to use the 
intellectual property rights.  
a) Intellectual property rights are the rights of organizations/individuals for an intellectual 
property, including copyrights and rights relating to copyrights, industrial property rights and 
plant variety rights.  
a.1) Copyrights are the rights of organization s/individuals for the work they create or own;  
a.2) Rights related to copyright are the rights of organizations and individuals for their 
performances, audio recordings, video recordings, broadcast and satellite signals carrying 
encrypted programs;  
a.3) In dustrial property rights are the rights of organizations/individuals for the inventions, 
industrial designs, layout designs of semiconductor integrated circuits, trademarks, trade names, 
geographical indications and trade secrets they create or own and the  rights against unfair 
competition;  
a.4) Rights for plant varieties mean the rights of organizations/individuals for the new plant 
varieties they create or discover and develop or enjoy the ownership.  
Such rights above are exercised according to the provis ions of the Law on Intellectual property.  
b) Subject of intellectual property: mean the owners of intellectual property rights or  any 
organization /individual that is transferred intellectual property rights by its owner.  
2. “License fees ” mean s an amount  of money  that the buyers must pay directly or indirectly to 
the subjects of intellectual property rights to perform some activities within the rights of 
industrial property rights.  
3. Copyright fee and /or license fee shall be added to the imported goods onl y when these 
following conditions are satisfied:  
a) The buyer pays the copyright fee and/or license fee for the use or transference of intellectual 
property rights relating to the imported goods receiving customs valuation according to clause 4 
of this Art icle; 
G/VAL/N/1/VNM/1 
- 165 -b) Copyright fee and/or license fee are paid directly or indirectly by the buyer as a condition for 
sale transaction of goods receiving customs valuation according to clause 6 of this Article and 
are specified in the sale contract, license contract o r other agreement on transference of 
intellectual property rights;  
c) The copyright fee and/or license fee have not been included in the actual or future payment of 
the imported goods receiving customs valuation.  
4. The copyright fee and/or license fee are  considered relating to imported goods if:  
a) Copyright/license fee paid for the use of product brand associated with the documents relating 
to the agreement and payment of copyright/license fee if all of the following requirements are 
satisfied:  
a.1) Impo rted goods are resold in the conditions as when imported on Vietnam market or have 
undergone simple processing after they are imported according to the provisions of clause 5 of 
this Article;  
a.2) Imported goods are affixed trademarks when they are sold i n Vietnam.  
b) Copyright/license fee paid for the use of inventions, technical secrets or other intellectual 
property rights prescribed in the sale contracts, licensing contract or other agreements on 
transference of intellectual property rights if any of t he following cases:  
b.1) Inventions, technical secrets or other intellectual property rights are used for producing 
imported goods;  
b.2) Imported goods are applied inventions, industrial designs or the rights belonged to other 
intellectual property rights ;  
b.3) Imported goods are machines or equipment produced to apply the inventions, technical 
secrets or other intellectual property rights.  
Examples of imported goods satisfying the condition “relating to imported goods” are performed 
in Appendix I of this  Circular.  
5. Simple process ing after the importation includes:  
a) The maintenance of goods during the transportation and storage (air ventilation, spreading out, 
drying, freezing, pickling, inhalation of sulfur or adding other additives, removing broken p arts 
and similar works);  
b) Screening, selection, classification (including the arrangement), cleaning, painting, dividing 
into sections;  
G/VAL/N/1/VNM/1 
- 166 -c) Changing the wrapping and dismantling or assembling the batches of goods; bottling, 
packaging, boxing and other sim ple packaging; simple activities like husking, grinding, cutting, 
tearing, bending and rolling;  
d) Sticking labels or other similar marks on the products or wrapping of products;  
dd) Simply mixing imported goods with other ingredients including diluting wi th water or other 
ingredients provided that the basic nature of the products shall remain unchanged;  
g) Simply assembling the parts of product to form a finished product;  
Simple assembly is to assemble spare parts together with assembly tools (screws, bolt s, nuts) or 
rivets or by welding provided that these activities are simply assembly. The spare parts are not  
processed to be finished products regardless of the complexity of assembly methods . 
h) Combination of works specified in points (a) to (g) of this clause;  
i) Slaughtering animals without processing.  
6. Copyright/license fee will be considered a condition for the trade of goods in any of the 
following cases:  
a) The buyer shall only purchase the imported goods from the provider appointed by the 
intelle ctual property owner or the provider related to the intellectual property owner; or the 
goods must satisfy the technical standards at the request of the intellectual property owner; or  
b) The buyer shall only purchase the imported goods when they pay the s eller or the subject of 
intellectual property rights the copyright/license fees.  
Examples of imported goods satisfying the condition “ being a condition of imported goods sale 
transaction ” are performed in Appendix I of this Circular . 
7. These following cas es may not be added to the customs value:  
a) The amount of money that the buyer shall pay for the right to reproduce the imported goods or 
the art work in Vietnam (for example: if an item of goods is imported and used for producing a 
copy exactly the same as the original copy, then the amount of money paid for manufacturing 
goods according to the imported item is considered as the right to reproduce imported goods);  
b) The amount of money that the buyer must pay for the right to distribute or resell the imp orted 
goods, in case such money is not considered as a condition for imported goods sale transaction.  
If the amount of money the buyer pay for the right to reproduce, distribute or sell the imported 
goods is included in the actual price or future payment, such amount shall not be deducted from 
the customs value when determining the value of such imported goods.  
G/VAL/N/1/VNM/1 
- 167 -8. Procedures for declaration and inspection:  
a) For the case the copyright/license fees are  determin able at the time the declaration is 
registered:  
a.1) The customs declarant shall declare himself/herself the amount of copyright/license fees  in 
the declaration of imported goods or the declaration of customs value, applicable to the case 
subject to customs value declaration;  
a.2) The customs authority  shall examine and process the result according to the provisions of 
Article 25 of the Circular on customs procedures; customs supervision and inspection; 
export/import taxes and tax administration for exported/imported goods.  
b) If the copyright/license f ee is undetermined  at the time the declaration is registered due to the 
dependence to post -export sales or other reasons specified in the goods sale contract or the 
written  agreement  on the payment of copyright/license fees, the declaration and inspection shall 
conform to the following procedures:  
b.1) At the time of registration of declaration, t he customs declarant shall declare  in the 
declaration of imported goods or the declaration of customs value the reason why the 
copyright/license fee is undetermine d, applicable to the cases subject to customs value 
declaration. Within 5 days from the dated of actual payment, the customs declarant shall perform 
the declaration, calculate the payable tax for the copyright/license fees  actually paid in the 
supplementar y declaration at post -customs clearance and pay the tax sufficiently according to the 
regulation;  
b.2) The customs authority shall examine the documents relating to the copyright/license fees  
and the declaration of the customs declarant according to the re gulations in point (b.1) of this 
clause and shall handle as follows:  
b.2.1) If the customs declarant fails to perform the declaration or the declared copyright/license 
fee is unconformable, the customs authority shall make the decision on penalty according  to the 
legislation and request the customs declarant to complete  the declaration.If the customs declarant 
fails to perform the declaration or supplement declaration according to the request, the customs 
authority shall carry out the customs valuation, def ine tax, collect sufficiently  the tax  and/or late 
payment interest (if any) according to the regulation;  
 b.2.2) In case the customs declarant fails to perform punctually the declaration according to the 
provisions of point (b.1) of this clause, the custom s authority shall impose  penalt ies according to 
the legislation.  
9. For the case the copyright/license fee is determined according to the imported goods and other 
elements unrelated to the imported goods:  
a) If there are figures enabling the separation bet ween the copyright fee and the license fee 
relating to the imported goods, such value shall be added to transaction value;  
G/VAL/N/1/VNM/1 
- 168 -b) In case the copyright fee and the license fee relating to the imported goods are inseparable, the 
customs value shall not be deter mined by the transaction value -based method but the next one 
instead.  
Article 15. Deductions  
1. Deduction s can be made only when the following conditions are satisfied:  
a) There shall be objective and quantifiable data conformable with the relevant documen ts which 
are lawful and available at the time of valuation;  
b) These deductions shall be included in the actual or future payment;  
c) The deductions shall be conformable with the Vietnam’s legislation on accounting.  
2. The deductions : 
a) Costs for the acti vities arisen after the importation, including the cost for construction, 
architecture, installation, maintenance or technical assistance, technical consultancy, cost of 
supervision and similar costs;  
b) The costs of transportation and insurance when the g oods have been transported to the first 
importing checkpoint. If such costs are related to  multiple goods without specifications , they  
shall be distributed according to the principle in points (g) and (h) Article 13 of this Circular;  
c) The amounts of taxe s, fees and charges payable in Vietnam included in buying price of 
imported goods. If the amounts of taxes, fees and charge concerning different  goods without 
separation, they shall be distributed according to the rate of buying value of each type of goods . 
d) Discount:  
d.1) Deductions can be made only when the following conditions are satisfied:  
d.1.1) The discount is any of the following cases:  
d.1.1.1) Discount according to the commercial level of the goods sale transaction;  
d.1.1.2) Discount according t o the sales;  
d.1.1.3) Discount according to the form and time of payment.  
d.1.2) The discount is specified in writing before loading goods onto the transport vehicle in the 
exporting country;  
G/VAL/N/1/VNM/1 
- 169 -d.1.3)  There is objective and quantifiable data conformable with  the documents for separating 
such discount from the transaction value . These documents are enclosed with the customs 
declaration sheet;  
d.1.4) Payment is made through the bank using the L/C method or the TTR method for all the 
imported goods in the sale c ontract.  
d.1.5) Actual and declared value about the imported goods, commercial level, form and time of 
payment is conformable to the Announcement about discount of the seller.  
d.2) Application for consideration for discount:  
d.2.1) The application for dedu ction for discount when the importation and payment for all the 
goods included in the contract is completed: 01 original copy;  
d.2.2) The goods sale contract: 01 copy;  
d.2.3) The form No. 01/GG/2015 in Appendix II of this Circular for the case goods includ ed in a 
contract are imported with different trips (using different declarations): 01 original copy;  
d.2.4) The seller’s announcement about discount: 01 copy;  
d.2.5) Documents proving the payment for all the goods included in the sale contract: 01 copy;  
d.3) Procedures for declaration and inspection of the discount and competence in handling:  
d.3.1) Responsibilities of customs declarant:  
d.3.1.1) Declare the discount in the criterion “detail of value declaration” on the import 
declaration or in the correspo nding criterion on the customs value declaration but not carry out 
the deduction for discount on the customs value declaration.  
d.3.1.2) Calculate and pay the tax according to the value before the deduction for discount;  
d.3.1.3) Apply for consideration fo r deduction according to the regulations in point (d.2) of this 
clause after the importation and payment for all the goods included in the sale contract.  
d.3.2) Responsibilities of customs authority : 
The customs authority receiving the application for dedu ction for discount from the customs 
declarant shall:  
d.3.2.1) Examine the application and the enclosed documents;  
G/VAL/N/1/VNM/1 
- 170 -d.3.2.2) Examine and compare the  declared value  and the actual one  about the quantity , 
commercial leve l, form and time of payment with the Ann ouncement about discount of the 
seller ; 
d.3.2.3) The Director of Customs Departments of provinces shall consider and decide to make 
deduction for the discount if the conditions specified in point (d.1) of this clause are satisfied. 
The value of the deducti on shall be under 5% of the total value of goods and the declared value 
shall not be under the value of the reference price of the identical goods in the List of imported 
goods facing risk in value. Other cases of deduction shall be considered and decided by the 
Director of the General Department of Customs;  
d.3.2.4) Settle the differential amount of tax due to the deduction for discount according to the 
regulation.  
dd) Costs the buyer bears that relating to the marketing of imported goods, including:  
dd.1)  Costs for research and inspection of the market about the future imported goods;  
dd.2) Costs for advertisement for the imported goods;  
dd.3) Costs relating to the display and introduction of the products freshly imported;  
dd.4) Costs for participating in commercial fair and exhibition of the new products;  
e) Cost for examination of quantity and quality of goods before import. If such cost is agreed by 
the buyer and the seller and is included in the actual or future payment from the buyer to the 
seller, it shall not be deducted from the transaction value;  
g) Cost for opening the L/C, remittance fee for the payment for the imported goods, if such cost 
is the payment from the buyer to his/her representative bank.  
h) The interest in proportion to the interest r ate according to the financial agreement of the buyer 
and relating to the purchase of imported goods: the deduction for the interest from the transaction 
value shall be made only if all the following conditions are satisfied:  
h.1) Financial agreement is ma de in written;  
h.2) Customs declarant can prove that at the time the financial agreement is implemented, the 
declared interest rate does not exceed the normal credit interest rate of the exporting country as 
well as the ceiling interest rate promulgated by  the State bank of Vietnam.  
Article 16. The distribution of the additions and the deductions  
1. If the addition or deduction in customs value of goods is permitted but the types of goods 
whose customs value is increased or decreased are not specified in th e sale contract, invoice, or 
relevant documents, then the customs declarant may choose any of the method specified in 
G/VAL/N/1/VNM/1 
- 171 -clause 2 of this Article (except for the adjustment with specific regulation on distribution 
provided in Article 13 and 15 of this Circula r) to distribute such adjustment for each type of 
goods provided that the value of the adjustment shall be totally distributed to the imported goods 
whose customs value is increased or decreased.  
2. Methods for distribution: customs declarant may choose an y of the following methods for 
distribution:  
a) Distribution according to the quantity;  
b) Distribution according to the weight ; 
c) Distribution according to the  volume;  
d) Distribution according to the value of the sale invoice.  
Article 17. Customs value of exported/imported goods in special cases  
1. Regarding the exported/imported goods without official price at the time of registration of 
customs declaration sheet, customs value is the provisional price declared by the customs 
declarant according to the relevant invoices and documents that is available at the time of 
valuation. When the official price is announced, customs value will be determined according to 
the method for valuation specified in clause 2 Article 4 and clause 2 Article 5 of this Circular . 
Procedures for valuation:  
a) Provisional price:  
a.1) Customs declarant: declare the provisional price on the custom declaration sheet at the 
corresponding item when registering and declare the time the official price will be determined at 
the item “phần ghi chú” (“notes")  
a.2) Customs authority : examine the provisional price and the time of determination of official 
price according to the provisions of Article 25 of the Circular on customs procedures; customs 
supervision and inspection; export/import tax and tax administration of exported/imported goods; 
supervise and expedite the customs declarant to declare the official price right at the time it is 
determined.  
b) Official price:  
b.1) Customs declarant: declare the official price on the modified declarat ion of post -customs 
clearance and pay the differential amount of tax (if any) within 05 working days from the day on 
which the official price is determined.  
b.2) The customs authority : examine  the declaration of the customs declarant, the time of 
determina tion of the official price, conditions for approval for such time according to the 
provisions in point (c) of this clause as follows:  
G/VAL/N/1/VNM/1 
- 172 -b.2.1) Determine the customs value, define tax, collect sufficiently the tax and/or late payment 
interest (if any), issue decision on penalties for administrative violations applicable to the 
customs declarant who fails to declare or declare unconformably with the regulations on official 
price; issue decision on penalties for administrative violations applicable to the custom s 
declarant who fails to declare conformably with the time regulated in point (b.1) of this clause;  
b.2.2) Settle the differential amount according to the regulations on settlement of the surplus 
payment in the Law on Tax administration and the guiding doc uments applicable to the case that 
the amount of tax according to the official price is lower than the tax according to the provisional 
price;  
c) If the official price is determined later than 90 days from the day on which the declaration is 
registered, th e customs declarant shall fill the declaration sheet and submit the sale contract and 
the commercial invoice (01 copy) proving the time of determination of official price and be 
legally responsible for the accuracy of such time. The receiving agency shall request the Director 
of Customs Departments of provinces to examine, consider, decide and be responsible for the 
decision on the approval for the time of determination of the official price according to the 
documents and the actual condition of the exporte d goods.  
d) Conditions for approval for the time of determination of official price:  
d.1) Sale contract shall include the agreement about the time of determination of official price 
appropriate to the exported/imported goods according to international prac tice; 
d.2) Time of determination of actual price shall be in conformity with the time of determination 
of official price according to the agreement included in the contract;  
d.3) The official price shall be conformable with the actual or future payment for  the 
exported/imported goods according to the payment invoices.  
In case the time of determination of the official price is not satisfactory and the amount of tax 
according to the official price is higher than the tax that is paid according to the provision al 
price, thus the customs declarant shall pay the late payment interest for the differential amount.  
2. Regarding the case that imported goods that were determined the non -taxable goods, goods 
eligible for tax exemption or consideration for tax exemption are used in Vietnam and received 
change in uses:  
a) In case the imported goods are autos or motorbikes: customs value shall be determined on the 
basis of the remained usable value of goods according to the useful life in Vietnam (from the 
time of importati on according to the customs declaration sheet to the time of determination of 
tax) and shall be specified as follows:  
Useful life in Vietnam  Customs value = (%) declared value 
at the import time  
G/VAL/N/1/VNM/1 
- 173 -Not more that 6 months (183 days)  90% 
From over 6 months  (183 days) to 1 year (365 days)  80% 
From over 1 year to 2 years  70% 
From  over 2 year s to 3 years  60% 
From over 3 year s to 5 years  50% 
From over 5 years to 7 years  40% 
From over 7 years to 9 years  30% 
From over 9 years to 10 years  15% 
Over 10 years  0% 
If the price declared at the time of importation of goods that are non -taxable or eligible for tax 
exemption or consideration of exemption is lower than the price in the price database at the same 
time, the price in the price database and the rates above shall be used for customs valuation.  
b) Other imported goods: customs value is the actual or future payment at the time of 
transformation of uses and shall be determined according to the rules and methods for customs 
valuation specified in this Circular.  
3. Customs value of the goods imported to Vietnam after being processed by a foreign party shall 
include the cost for processing and the value of raw materials used for the processing that are 
provided by the foreign party and specified in the processing co ntract and the adjustment 
specified in Articles 13 and 15 of this Circular. The value of materials exported from Vietnam 
for processing according to the processing contract shall not be included in the customs value of 
the processed products.  
4. With regar d to the imported goods that are sent to a foreign country for repair and are taxable 
objects when imported to Vietnam, customs value is the actual payment for repair of imported 
goods according to the documents relating to such activity.  
5. With regard to  goods that are imported withou t sale  contract or commercial invoice , customs 
value is the declared value. If there is evidence proving that the declared value is unconformable, 
the customs authority shall determine the customs value according to the rules  and methods for 
customs valuation specified in Articles 8 to 12 of this Circular.  
6. Regarding surplus imported goods in comparison with the sale  contract or commercial 
invoice : 
a) With regard to surplus imported goods that are identical or similar to the  imported goods 
included in the sale contract or commercial invoice: customs value of the surplus imported goods 
is determined according to the methods for customs valuation of the imported goods included in 
the sale contract;  
G/VAL/N/1/VNM/1 
- 174 -b) With regard to surplus imp orted that are goods different from the imported goods included in 
the sale contract or the commercial invoice: customs value is determined according to the 
methods for customs valuation specified in Articles 8 to 12 of this Circular.  
7. Regarding imported  goods unconformable to the sale contract or the commercial invoice:  
With regard to goods that are unconformable with the regulations on specifications: customs 
value is determined according to the actual payment for the imported goods. G oods 
unconformable  with the regulations on specifications  are the actual imported goods that have 
colors, sizes and shapes different from the description in the sale contract and such differences 
do not affect the actual payment.  
b) With regard to goods unconformable to  the sale contract or the commercial invoice  other than 
those specified in point (a) of this clause : customs value is determined according to the methods 
for customs valuation specified in Articles 8 to 12 of this Circular.  
8. Actual imported goods with quanti ty different from that specified in the commercial invoice 
due to the characteristics of goods and conformable to the conditions of delivery and payment in 
the sale contract or the commercial invoice: customs valuation shall be in accordance with the 
comme rcial invoice and the sale contract (the conditions of delivery, tolerance rate, natural 
characteristics of goods and conditions of payment). C ustoms value shall not lower than the 
actual payment written on the commercial invoice and relevant documents.  
9. If imported goods are rented ones, customs value is the actual or future payment for renting, 
conformable with the documents relating to the rental of such goods.  
10. Exported/imported goods in other special cases: Customs Departments of provinces shall 
report to the Ministry of Finance via the General Department of Customs for consideration and 
decision for specific cases conformable with the rules for customs valuation of 
exported/imported goods.  
SECTION II: CUSTOMS VALUE DECLARATION SHEET  
Article 18. Su bjects of customs value declaration  
Imported goods are subjected to customs value declaration, unless:  
1. Non-taxable goods, goods eligible for tax exemption or consideration for tax exemption 
according to the provisions of the Law on Export and import tax ; 
2. Goods that are imported in the form of importing raw materials for the manufacture of 
exported goods;  
3. Goods that are eligible for the   transaction value -based method prescribed in clause 3 Article 6 
of this Circular and have information declared su fficiently in the declaration of imported goods 
G/VAL/N/1/VNM/1 
- 175 -of Vietnam Automated Cargo And Port Consolidated System and such system determines the 
customs value automatically;  
4. Goods that are imported without sale contract or commercial invoice.  
Article 19. The form  of customs value declaration sheet  
1. The form for customs value declaration according to the transaction value of the imported 
goods is prescribed in Article 6 of this Circular: The Form HQ/2015 -TG1 and the instructions in 
Appendix III of this Circular.  
2. The  form for  customs value declaration using the method s prescribed in Articles 8 to 12  of this 
Circular: The Form HQ/2015 -TG2 and the instructions in Appendix III of this Circular.  
Article 20. Principle of customs value declaration  
1. The customs value  shall be provided specifically for each item of declaration of imported 
goods in the customs value declaration sheet. The items declared in the customs value 
declaration sheet shall be numbered continuously and in accordance with the ordinal numbers of 
such items in the declaration of imported goods.  
2. The customs value declaration sheet is an integral part of the declaration of imported goods 
and shall be enclosed with the declaration of imported goods during the customs procedures. The 
customs value dec laration sheet shall be made in 02 copies, one is retained in the customs 
authority and the other is retained by the goods owners and shall be enclosed with the declaration 
of imported goods according to the legislation.  
SECTION III: VALUE DATABASE  
Article  21. Value database  
1. Value database is any information related to the customs valuation of the exported/imported 
goods that is collected and classified by the customs authority. C ustoms value database is 
established focusly and constantly and is updated regularly, including:   
a) Customs price database management system;  
b) Lists of exported/imported goods facing risk in value enclosed with reference price.  
2. Sources of information for establishment of value database:  
a) Information from import/export do cuments: the available information on the import/export 
documents declared by the customs declarant or collected by the customs authority during the 
customs procedures and after customs clearance.  
G/VAL/N/1/VNM/1 
- 176 -b) Information from the Lists of exported/imported goods fa cing risk in value as prescribed in 
this Circular;  
c) Information about the implementation of the law of the enterprise: the information relating to 
the policy implementation of the enterprise in declaration and valuation, the number of violations 
and viol ation level that the customs authority collected and analyzed on the risk management 
system;  
d) Other sources of information: information collected by the customs authority or provided by 
other relevant agencies that is verified.  
3. Value database is used for: 
a) Establishing the L ist of exported/imported goods facing risk in value ; 
b) Examining the customs value of exported/imported goods;  
c) Serving the State management of import, export and other field.  
4. The Director of the General Department of Custom s is in charge of establishing the 
regulations on development, management and use of value database.  
Article 22. Competence in development and modification; the rules on the use of the List of 
exported/imported goods facing risk in value and the reference price  
1. The Director of the General Department of Customs is responsible for the development and 
modification of:  
a) The items in the List of exported/imported goods facing risk in value on the basis of the risk 
assessment result according to the criteria  prescribed in Article 24 of this Circular, professional 
information, information and data available in the information system of the Customs line at the 
time of assessment. The List of exported/imported goods facing risk in value shall reflect the 
informa tion about the goods including code and name of goods.  
b) The reference price of goods in  the Lists of exported/imported goods facing risk in value on 
the basis of the information collected according to the regulations in Article 25 of this Circular.  
2. The List of exported/imported goods facing risk in value and the reference price is the basis 
for the customs authority to compare and examine the declared value of the customs declaration 
during the customs procedures or when the goods have receive customs clearance according to 
the regulation. They shall not be used for imposing customs value and shall be used constantly 
for internal use in Custom line.  
Article 23. Time limit and competence in development and modification of the List of 
exported/imported go ods facing risk in value and the reference price enclosed therewith  
G/VAL/N/1/VNM/1 
- 177 -1. The List of exported/imported goods facing risk in value and the reference price enclosed 
therewith  shall be developed and modified biannually or in case of necessity on the basis of th e 
consider of:  
a) The proposals of organizations/individuals;  
b) The suggestions of the Customs Departments of provinces and the agencies affiliated to the 
General Department of Customs according to the provisions of clause 2 of this Article.  
2. Any Direct or of the Customs Departments of provinces is responsible for:  
a) Updating the result of the examination of documents, the physical verification of goods, the 
consultations and determination of value, the result of post -customs clearance inspections, 
inves tigation against smuggle to the corresponding database system.  
b) Pursuant to the result of examination of documents, the physical verification of goods and the 
investigation against smuggle, the turnover condition, the tax rate of export/import, the 
cond itions of smuggle and commercial fraud then report to the General Department of Customs 
to: 
b.1) Add reference prices for exported/imported goods in the List of exported/imported goods 
facing risk in value without reference price according to the Report pr oposing additions to the 
List of exported/imported goods facing risk in value (the Form No. 02/DMBX/2015 in Appendix 
II enclosed with this Circular) by collecting the information according to the regulations in 
Article 25 (except for point (h) clause 1) of  this Circular;  
b.1) Modify the  reference prices in case of the fluctuation in declared price and the collected 
information that increase or decrease from over 10% in comparison with the reference price in 
the List of exported/imported goods facing risk in  value according to the report proposing 
additions to the List of exported/imported goods facing risk in value(the form No. 
03/DMSĐ/2015  in Appendix II enclosed with this Circular) by collecting the information 
according to the regulations in Article 25 (e xcept for point (h) clause 1) of this Circular;  
b.3) Add to the List of exported/imported goods facing risk in value and reference price the 
exported/imported goods satisfying any of the criteria specified in Article 24 of this Circular that 
have not been included in the List according to the Report proposing additions to the List of 
exported/imported goods facing risk in value by collecting the information according to the 
regulations in Article 25 (except for point (h) clause 1) of this Circular.  
3. The a gencies affiliated to the General Department of Customs update to the data system of the 
General Department of Customs according to the functions and tasks of management of the 
information specified in clause 1 Article 25 of this Circular.  
4. The Export an d Import Tax Department of provinces (affiliated to the General Department of 
Customs) shall supervise, expedite and direct the Customs Departments of provinces to update 
G/VAL/N/1/VNM/1 
- 178 -the information and establish the Report proposing additions to the List of exported/ imported 
goods facing risk in value according to the provisions of clause 2 of this Article.  
Article 24. Criteria for developing and modifying the Lists of exported/imported goods 
facing risk in value  
1.For the export:
a) Goods with high export tax and ex port turnover;
b) Goods with high frequency of violation pertaining to the customs value during the valuation;
c) Goods facing risk that are declared unconformably with the actual transaction value so as for
export tax fraud or tax evasion or to be eligibl e to added -value tax refund.
2. For the import:
a) Goods with high import tax;
b)Goods occupying high rate in total import turnover;
c) Goods with high frequency of violation pertaining  to the customs value during the valuation;
d) Goods facing risk that are declared unconformably with the actual transaction value so as for
import tax fraud or tax evasion;
dd) Goods facing risk that are declared unconformably with the actual transaction value so as for
dumping of goods into Vietnam’s inland market.
Article  25. Sources of information for development and modification of the reference price 
enclosed with the List of exported/imported goods facing risk in value  
1.The information from the customs authority:
a) Information about  import/export price of the identi cal/similar exported/imported goods that
receive the approval of the customs authority for the customs value declared on the customs
price data management information system;
b)Information about the result of the examination of document, physical verifica tion of goods,
the consultancy and the result of the modification of goods carried out by the Customs
Departments of provinces during the customs procedures that is daily updated to the customs
price data management information system;
c) Information about  the result of the handling of complaints about customs value carried out by
the Customs Departments of provinces, the General Department of Customs that is updated to
the customs price data management information system;
G/VAL/N/1/VNM/1 
- 179 -d) Information about the result of  the inspection after customs clearance about the customs value 
carried out by the post -clearance inspectorates that is updated to the enterprise management 
information system serving the post -clearance inspection and risk management;  
dd) Information about  the result of inspection and solution of the fraud of customs value carried 
out by the anti -smuggle force during the control and inspection that is updated to the information 
collection database system;  
e) Information about the commercial fraud status, ab out the handling result of the violations 
during the classification in the risk management information system;  
g) Information about the inspection carried out by the inspectorates or other customs forces 
before, during or after customs clearance;  
h) Inform ation from the report proposing the modification of the Customs Departments of 
provinces according to the provisions of clause 2 Article 23 of this Circular.  
2. The information from outside the customs authority:  
a) Information about the transaction price on the international market (applicable to the items 
with transaction price on the international market) posted on the website of the transaction 
market of such items;  
b) Information about the declared price that is posted on the website of the regulatory bodies;  
c) Information from specialist magazines and documents, applicable to the line of auto, 
motorbike, electronics, iron and steel, etc that is collected monthly by the customs authority;  
d) Information about the offer prices on the Internet from the g enuine websites or the websites 
associated with the genuine websites,  the transaction price on the international market 
(applicable to the items with transaction price on the international market) posted on the website 
of the transaction market of such ite ms; 
dd) Information about the signs of commercial fraud in the value declaration provided for the 
customs authority by relevant organizations such as the market management authorities, police 
departments, commercial banks or by the Tax Ministries, regulato ry bodies, tax agencies, 
Association, enterprises, organizations/individuals;  
g) Information from the selling price on the domestic market of the goods identical/similar to the 
exported/imported goods, the relationship between the market selling price and the selling price 
of exported/imported goods that is collected periodically by the customs authority or provided by 
the tax agency (if any);  
h) Information about the selling price of goods subject to export to Vietnam that is provided by 
the customs author ities of the exporting countries according to the agreement on bilateral or 
multilateral customs cooperation.  
G/VAL/N/1/VNM/1 
- 180 -3.Such information shall be collected within at least 6 months from the day on which the
decision on the promulgation of the applicable List of e xported/imported goods facing risk in
value is signed. When the information is collected, the Export and Import Tax Department of
provinces shall analyzed and changed such information into the same trading condition and
request the Director of the General Department of Customs to promulgate the List of
exported/imported goods facing risk in value and the reference price enclosed therewith.
Chapter III  
ORGANIZATION OF IMPLEMENTATION  
Article 26. Effect  
1. This Circular comes into effect from 01/4/2015.
These  following Circulars and Decisions are annulled:  
a) The Circular No. 205/2010/TT -BTC  dated December 15, 2010;
b) The Circular No. 29/2014/TT -BTC dated February 26, 2014;
c) The Decision No. 30/2008/QĐ -BTC dated May 21, 2008;
d) The Circular No. 182/2012/TT -BTC dated October 25, 2012;
dd) The Decision No. 1102/QĐ -BTC dated May 21, 2008.
2.The determination and inspection of the customs declaration sheet registered from 01/01/2015
to the day before this Circular comes into effect shall be conformable to the guidance in the
Circular No. 205/2010/TT -BTC dated December 15, 2010 and the Circular No. 29/2014/TT -
BTC dated February 26, 2014 by the Minister of Finance.
3.During the implementation, if the relevant documents mentioned in this Circular and the
appendix es enclosed with this Circular are modified or replaced, such modified or replaced
documents are applied.
4.The customs valuation of exported/imported goods; inspection of customs value during the
customs clearance procedures; inspection of post -clearance  value of goods shall conform with
the provisions of the Circular on customs procedures, customs supervision and inspection;
export/import tax and tax administration applicable to exported/imported goods promulgated by
the Minister of Finance.
Article 27. Responsibilities  
1.The General Department of Customs shall cooperate with the Ministries, line association, the
units affiliated to the Ministry of Finance to collect and exchange information about prices
G/VAL/N/1/VNM/1 
- 181 -serving the inspection and determination of custom s value as prescribed in Article 25 of this 
Circular.  
2.The Directors of Customs Departments of provinces are responsible for the collection and
analysis of information and the establishment of report to the General Department of Customs on
the developmen t and modification of the List of exported/imported goods facing risk in value
prescribed in clause 2 Article 23 of this Circular.
3.The customs authority , the customs declarant, the taxpayer and relevant organizations and
individuals shall perform the cu stoms valuation conformably with the regulations in this
Circular. Difficulties that arise during the implementation of this Circular should be reported to
the Ministry of Finance and the General Department of Customs for consideration./.
PP. THE MINIS TER   
THE DEPUTY MINISTER  
Do Hoang Anh Tuan  
------------------------------------------------------------------------------------------------------  
This translation is made by LawSoft and for reference purposes only. Its copyright is owned by 
LawSoft and protected under Clause 2, Article 14 of the Law on Intellectual Property.Your 
comments are always welcomed  
G/VAL/N/1/VNM/1 
- 182 -