G/VAL/Q/VNM/6  
 
3 November  2022 
(22-8236) Page: 1/2 
Committee on Customs Valuation  Original: English  
 
 
NOTIFICATION UNDER ARTICLE 22 OF AGREEMENT ON IMPLEMENTATION  OF 
ARTICLE VII OF THE GENERAL AGREEMENT  ON TARIFFS AND TRADE 1994  
REPLIES FROM VIET NAM TO QUESTIONS FROM THE UNITED STATES  
REGARDING DOCUMENT G/VAL/N/ 2/VNM/1  
VIET NAM 
The following communication, dated 31 October  2022, is being circulated at the request of the 
delegation of Viet Nam , and responds to questions raised by the United States in document 
G/VAL/Q/VNM/4 . 
 
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Regarding Checklist Question 1(a)(iii) : According to Vietnam's response, the declarant must 
declare on the import declaration if the buyer and seller have a special relationship and provide 
supporting documentation to show the relationship has not influenced the price of the imported 
goods. In  those situations, when does the customs authority provide information to the declarant 
on the basis and reasoning for considering the relationship did or did not influence the price?  
 
Reply  
 
The customs authority will require the declarant to explain, provide supportive documents about the 
special relationship during customs procedures including price consultation, post -clearance audit and 
specialized inspection.  
 
Regarding Checklist Question 7 : Would Vietnam please provide a link to the website where the 
rate of exchange is published?  
 
Reply  
 
Exchange rate announced by the State Bank of Viet Nam:  
 
https://ww w.sbv.gov.vn/TyGia/faces/TyGia.jspx?_afrLoop=1558665253635891&_afrWindowMode
=0&_adf.ctrl -state=esxekikwg_4  
 
Foreign exchange rate announced by Vietcombank:  
 
https://portal.viet combank.com.vn/Personal/TG/Pages/ty -gia.aspx  
 
Regarding Checklist Question 9 : Would Vietnam please provide the text of Article 7 of the Law 
on Complaints?  
 
Reply  
 
The content of Article 7 of the Law on Complaints No. 02/2011/QH13 dated 11/11/2011 specifica lly 
provides as follows:  
 
1. When having grounds to believe that an administrative decision or administrative act is 
unlawful or directly infringes upon his/her rights and lawful interests, a person may make a first -G/VAL/Q/VNM/6  
 
- 2 - 
 
  time complaint with the person who has issued such administrative decision or the agency that 
manages the person who has committed such administrative act or institute an administrative 
lawsuit at court in accordance with the Law on Administrative Procedures.  
 
In case the complainant disagr ees with the first -time complaint settlement decision, or the complaint 
remains unsettled although past the prescribed time limit, he/she may make a second -time 
complaint with the direct superior of the person competent to settle the first -time complaint o r 
institute an administrative lawsuit at court in accordance with the Law on Administrative Procedures.  
 
In case the complainant disagrees with the second -time complaint settlement decision, or the 
complaint remains unsettled though past the prescribed tim e limit, he/she has right to institute an 
administrative lawsuit at court in accordance with the Law on Administrative Procedures.  
 
2. For an administrative decision or administrative act of a Minister, head of a Ministerial -level 
agency or Government - attached agency (hereinafter referred to as Minister), the complainant may 
make a complaint with the Minister or institute an administrative lawsuit at court in accordance with 
the Law on Administrative Procedures.  
 
In case the complainant disagrees with the complaint settlement decision of the Minister,  or the 
complaint remains unsettled though past the prescribed time limit, he/she may institute an 
administrative lawsuit at court in accordance with the Law on Administrative Procedures.  
 
3. For an administrative decision or administrative act of the chairperson of the People's 
Committee of a province or centrally -run city (hereinafter referred to as provincial People's 
Committee), the complainant may make a first -time complaint with the chairperson of the provincial -
level People's Committee or institute an administrative lawsuit at court in accordance with the Law 
on Administrative Procedures.  
 
In case the complainant disagrees with the first -time complaint settlement decision of the 
chairperson of t he provincial -level People's Committee, or the complaint remains unsettled though 
past the prescribed time limit, he/she may make a second -time complaint with the Minister 
managing the related sector or field or institute an administrative lawsuit at court  in accordance with 
the Law on Administrative Procedures.  
 
In case the complainant disagrees with the second -time complaint settlement decision of the 
Minister, or the complaint remains unsettled though past the prescribed time limit, he/she may 
institute an administrative lawsuit at court in accordance with the Law on Administrative Procedures.  
 
Regarding Checklist Question 11(b) : The measure that Vietnam cites does not appear to address 
Article 13 of the Customs Valuation Agreement. Are there other measur es or procedures that apply 
when withdrawing goods under a guarantee pending a valuation determination?  
 
Reply  
 
Currently, Vietnamese has no legal provisions on other measures or procedures for customs 
clearance and release of goods other than those specif ied in Article 9 of the Law on Import and 
Export Tax No. 107/2016/QH13 dated 6 April 2016.  
 
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