G/VAL/N/2/VNM/1  
 
20 May 2022  
(22-3895) Page: 1/7 
Committee on Customs Valuation  Original: English  
 
 
INFORMATION ON IMPLEMENTATION AND ADMINISTRATION  
OF THE AGREEMENT ON CUSTOMS VALUATION  
CHECKLIST OF ISSUES  
VIET NAM 
The following communication, dated 10 May 2022 , is being circulated at the request of the delegation 
of the Viet Nam . 
 
_______________  
 
 
1. Questions concerning Article 1:  
 
(a) Sales between related persons:  
(i) Are sales between related persons subject to special provisions?  
Viet Nam's Commercial Law does not have specific provisions on this issue . The 
sale and purchase is an agreement of two parties but must be in accordance with 
Vietnamese law and international practices.  
 
According to the provisions at point d, clause 3, Article 6 of Circular No. 
39/2015/TT -BTC dated 25 March 2015, amended and supplemented by Clause 5, 
Article 1 of Circular No. 60/2019/TT -BTC dated 30 August 2019 of the Ministry of 
Finance, one of the conditions to apply the transaction value is that the buyer and 
seller do not have a special relationship or if so, that special relationship does not 
affect the transaction value as prescribed in Article 7 of this Circular.  
 
(ii) Is the fact of intercompany prices prima facie considered as grounds for 
regarding the respective prices as being influenced?  
Whether the prices between affiliated companies are eligible for customs valuation 
by the transaction value method needs to be based on the specific records of the 
shipment and must meet the condition that the special  relationship does not affect 
the transaction value according to regulations.  
 
(iii) What is the provision for giving the communication of the afore -
mentioned grounds in writing if the importer so requests? (Article 
1.2(a))  
According to the provisions of C lause 4, Article 7 of Circular No. 39/2015/TT -BTC 
dated 25 March 2015 as amended and supplemented in Clause 7, Article 1 of 
Circular No. 60/2019/TT -BTC dated 30 August 2019  of the Ministry of Finance, at 
the time of registration of the customs declaration,  if the buyer and the seller 
have a special relationship that does not affect the transaction value, the customs 
declarant must declare it on the import and export declaration and the customs 
value declaration (if any); and at the same time:  G/VAL/N/2/VNM/1  
 
- 2 - 
 
  − Provide docume nts showing that the special relationship does not affect the 
transaction value upon request by the customs authority, specifically:  
 
+ Documents showing that the buying and selling transaction is conducted as a 
buying and selling transaction between perso ns who do not have a special 
relationship (if any);  
 
+ Documents showing the transaction value of the goods being under customs 
valuation, which is approximate or equal to the transaction value of identical or 
similar goods traded between parties having no special relationship (if any);  
 
+ Other relevant documents showing that the special relationship does not affect 
the transaction value (if any).  
 
(iv) How has Article 1.2(b) been implemented?  
According to the provisions of Clause 4, Article 7 of Circular No. 39/2015/TT -BTC 
dated 25 March 2015 as amended and supplemented in Clause 7, Article 1 of 
Circular No. 60/2019/TT -BTC dated 30 August 2019 of the Ministry of Finance, in 
case the special relationship between the buyer and the seller is suspecte d to 
affect the transaction value of the imported goods, the customs authority must 
compare the transaction value of the imported goods with the values specified at 
Point b, Clause 2 of this Article.  
 
− If the transaction value satisfies the conditions speci fied at Point b, Clause 2 of 
this Article, the customs authority will accept that the special relationship does 
not affect the transaction value;  
 
− If the transaction value does not satisfy the conditions specified at Point b, Clause 
2 of this Article, the customs authority shall request the customs declarant to 
provide information and documents mentioned at Point a.2 of this Clause as 
evidence.  
 
− If there are enough information and documents to determine that the special 
relationship does not affect the tran saction value or there is not enough basis to 
determine that the special relationship affects the transaction value, the customs 
value shall be accepted as self -declared and self -determined by the customs 
declarant;  
 
− If there are enough documents and docum ents to determine that the special 
relationship affects the transaction value, the customs value self -determined and 
self-declared by the customs declarant shall be rejected; the customs value shall 
be determined according to the principles and order of me thods specified in this 
Circular.  
 
The customs authority shall not determine that a special relationship affects the 
transaction value if the following conditions are satisfied:  
 
− The customs authority has checked and accepted that the special relationship 
does not affect the transaction value;  
 
− The transaction value of the imported goods being inspected for value remains 
unchanged compared to the transaction value of the identical imported goods of 
which the transaction values have been previously checked a nd accepted.  
 G/VAL/N/2/VNM/1  
 
- 3 - 
 
  (b) Price of lost or damaged goods:  
 
Are there any special provisions or practical arrangements concerning the valuation 
of lost or damaged goods?  
 
The regulations on customs value of Viet Nam do not have specific provisions on determining 
the value in case of loss or damage of goods. Valuation in this case requires specific records 
of the lost or damaged shipment.  
 
2. How has the provision of Article 4 to allow the importer an option to reverse the 
order of application of Articles 5 and 6 been implemented?  
 
According to Article 5 of Circular No. 39/2015/TT -BTC dated 25 March 2015  as amended and 
supplemented in Clause 4, Article 1 of Circular No. 60/2019/TT -BTC dated 30 August 2019  of 
the Ministry of Finance, if the customs declarant  requests in writing, the order of application 
of the deducted value method and the calculated value method are interchangeable. In fact, 
so far in Viet Nam, there has been no case where an importer has requested in writing to 
apply this regulation.  
 
3. How h as Article 5.2 been implemented?  
 
Article 10 of Circular No. 39/2015/TT -BTC dated 25 March 2015  of the Ministry of Finance 
stipulates that if the customs value cannot be determined by the methods specified in Articles 
6, 8, and 9 of the Circular, the custo ms value of imported goods shall be determined according 
to the deducted value method, based on the selling unit price of imported goods, identical 
imported goods or similar imported goods on the Vietnamese domestic market according to 
the provisions of Cl ause 2 of this Article and minus ( -) reasonable expenses and profits earned 
after selling imported goods. This method shall not apply if the goods selected to determine 
the selling unit price fall in one of the following cases:  
 
a) The goods have not been sol d on the domestic market of Viet Nam or the sale of goods has 
not been recorded on accounting documents and books in accordance with the provisions of 
Vietnamese law on accounting;  
 
b) It is related to the assistance amount provided by any person as prescribe d at Point d.1 Clause 
2 Article 13 of this Circular.  
 
4. How has Article 6.2 been implemented?  
 
In fact, this method has not emerged in Viet Nam.  
 
5. Questions concerning Article 7:  
 
(a) What provisions have been made for making value determinations pursuant to 
Article 7?  
 
Article 12 of Circular No. 39/2015/TT -BTC dated 25 March 2015  as amended and 
supplemented in Article 7 of Circular No. 60/2019/TT -BTC dated 30 August 2019  of the 
Ministry of Finance stipulates valuation in accordance with Article 7 of the Agreement and are 
in full compliance with the Agreement.  
 
(b) What is the provision for informing the importer of the customs value determined 
under Article 7?  
 
The Customs authority shall give feedback to the customs declarant about the method of 
determining the value through the VNACCS/VCIS system and the Notice of customs valuation 
according to the form No. 04/TGHQ in Appendix II specified in Article 3. Circular No. 
39/2015/TT -BTC dated 25 March 2015  as amended and supplemented in C lause 2, Article 1 
of Circular No. 60/2019/TT -BTC dated 30 August 2019  of the Ministry of Finance.  
 G/VAL/N/2/VNM/1  
 
- 4 - 
 
  (c) Are the prohibitions found in Article 7.2 delineated?  
 
Already specified in Article 12 of Circular No. 39/2015/TT -BTC dated 25 March 2015  as 
amended and  supplemented in Clause 7, Article 1 of Circular No. 60/2019/TT -BTC dated 30 
August 2019  of the Ministry of Finance. Specifically: When determining the customs value by 
this method, the declarant and the customs authority must not use the following values to 
determine the customs value:  
− The selling price on the domestic market of Viet Nam of the same goods manufactured in 
Viet Nam;  
 
− The selling price of goods in the domestic market of the exporting country;  
 
− The selling price of goods for export to another country other than Viet Nam;  
 
− Cost of goods production, except for the case where the  cost of production of imported goods 
is used to determine the calculated value in the calculated value method;  
 
− Reference prices in the List of imported goods subject to customs value risks;  
 
− The value declared by the customs declarant when there are no g oods trading activities to 
import goods into Viet Nam;  
 
− Use the higher of the two alternative values as the customs value.  
 
6. How have the options found in Article 8.2 been handled? In the case of f.o.b. 
application, are ex -factory prices also accepted?  
 
The options found in Article 8.2 of the Agreement are specified in Articles 5 and Clause 2, 
Article 6 of Circular No. 39/2015/TT -BTC dated 25 March 2015  as amended and supplemented 
in Clauses 4 and 5, Article 1 of Circular No. Circular No. 60/2019/TT -BTC date d 30 August 
2019 and Article 13 of Circular No. 39/2015/TT -BTC dated 25 March 2015  of the Ministry of 
Finance. Accordingly, the costs of international insurance, international transportation, the 
cost of loading goods on the means of transport are the item s that must be added to the 
customs value, but do not include the costs of loading, unloading goods from the means of 
transport to the first port of entry.  
 
Thus, in case imported goods are shipped under FOB or EXW terms, when determining the 
customs value , related costs up to the first port of entry must be added to the value specified 
in Article 13, Circular No. 39/2015/TT -BTC dated 25 March 2015  of the Ministry of Finance.  
 
7. Where is the rate of exchange published, as required by Article 9.1?  
 
The taxable  rate is specified in Clause 3, Article 21 of Decree No. 08/2015/ND -CP dated 21 
January 2015  as amended and supplemented in Clause 9, Article 1 of Decree No. 59/2018/ND -
CP dated 20 April 2018  of the Government.  
 
8. What steps have been taken to ensure confidentiality, as required by Article 10?  
The General Department of Customs has issued Decision No. 1929/QD -TCHQ dated 20 July 
2020 on the use and management of the customs value database, which requires the 
confidentiality of importers' information.  
 
9. Questions concerning Article 11:  
 
(a) What rights of appeal are open to the importer or any other person?  
 
Clause 1, Article 7 of the Law on Complaints stipulates that when there are grounds to believe 
that an administrative decision or administrative act is  illegal and directly infringes upon 
his/her lawful rights and interests, the complainant shall make a first -time complaint to the 
person who has made the administrative decision or to the agency whose person has 
committed an administrative act or shall in itiate an administrative lawsuit at the Court in 
accordance with the Law on Administrative Procedures.  
 G/VAL/N/2/VNM/1  
 
- 5 - 
 
  (b) How is he to be informed of his right to further appeal?  
 
Clause 1, Article 7 of the Law on Complaints stipulates that in case the complainant disagrees 
with the first -time settlement decision or the complaint is not resolved within the prescribed 
time limit, he/she shall have the right to make a second -time complaint to the direct superior 
of the person having competence to settle th e first -time complaint or shall initiate an 
administrative lawsuit at the Court in accordance with the Law on Administrative Procedures.  
 
In case the complainant disagrees with the second -time complaint settlement decision or the 
time limit expires but the  complaint has not been settled, he/she shall have the right to initiate 
an administrative lawsuit at the Court in accordance with the Law on Administrative 
Procedures.  
 
10. Provide information on the publication, as required by Article 12, of:  
 
(a) (i) the re levant national laws;  
 
Customs Law.  
 
(ii) the regulations concerning the application of the Agreement;  
 
Decree No. 08/2015/ND -CP dated 21 January 2015  as amended and supplemented in 
Decree No. 59/2018/ND -CP dated 20 April 2018  of the Government.  
 
(iii) the judicial decision and administrative rulings of general application relating 
to the Agreement;  
 
Tax Management Law;  
 
Decree No. 126/2020/ND -CP dated October 19, 2020 of the Government;  
 
Decree No. 08/2015/ND -CP dated 21 January 2015  as amended and supplemented in 
Decree No. 59/2018/ND -CP dated 20 April 2018  of the Government;  
 
Circular No. 39/2015/TT -BTC dated 25 March 2015  as amended and supplemented in 
Circular No. 60/2019/TT -BTC dated 30 August 2019  of the Ministry of Finance;  
 
Circular No. 38/2015/TT -BTC dated 25 March 2015  as amended and supplemented in 
Circular No. 39/2018/TT -BTC dated 20 April 2018  of the Ministry of Finance;  
 
Circular No. 06/202 1/TT-BTC dated 22 January 2021 of the Ministry of Finance.  
 
(iv) general or specific laws being referred to in the rules of implementation or 
application.  
 
None.  
 
(b) Is the publication of further rules anticipated? Which topics would they cover?  
 
Clause 1, Article 12 of the Law on Promulgation of Legal Documents stipulates that a legal 
document may only be amended, supplemented, replaced or annulled by a legal document of 
the same state agency that has issued the document, or the enforcement is sus pended or 
cancel led in writing by a competent state agency or person. A document amending, 
supplementing, replacing, annulling or suspending the implementation of another document 
must clearly identify the title of the revised document, the part, chapter, section, subsection, 
article, clause, point in the document being supplemented, replaced, annulled or suspended 
of enforcement.  
 
A written annulment of a legal document must be published in the Official Gazette or posted 
according to regulations.  
 G/VAL/N/2/VNM/1  
 
- 6 - 
 
  Concurre ntly, in Clause 1, Article 151 of the Law on Promulgation of Legal Documents, it is 
stated that the effective date of all or part of a legal document is specified in that document 
but not earlier than 45 days from the date of approval or signing for promul gation of legal 
documents by central state agencies.  
 
Therefore, if there are problems in the actual implementation of the current document, the 
competent authority of Viet Nam will amend, supplement or replace the legal documents on 
customs value and must  publicize according to regulations, and the effective time is specified 
in that document.  
 
11. Questions concerning Article 13:  
 
(a) How is the obligation of Article 13 (last sentence) being dealt with in the respective 
legislation?  
 
It is stipulated in A rticle 32 of Decree No. 08/2015/ND -CP dated 21 January 2015  as amended 
and supplemented in Clause 15, Article 1 of Decree No. 59/2018/ND -CP dated 20 April 2018  
of the Government.  
 
(b) Have additional explanations been laid down?  
 
Article 33 of Circular 39/ 2018/TT -BTC dated 20 April 2018  of the Ministry of Finance 
specifically stipulates the release of goods pending consultation and customs valuation.  
 
12. Questions concerning Article 16:  
 
(a) Does the respective national legislation contain a provision requ iring customs 
authorities to give an explanation in writing as to how the customs value was 
determined?  
 
Vietnamese law, in Article 3 of Circular No. 39/2015/TT -BTC dated 25 March 2015  as amended 
and supplemented in Clause 2, Article 1 of Circular No. 60/2019/TT -BTC dated 30 August 2019  
of the Ministry of Finance, has stipulated that the customs declarant has the right to request 
the customs authority to notify in writing the customs value, the basis and the method used 
to determine the customs value in case the customs value is determin ed by the customs 
authority, and when the customs authority determines the customs value, the customs 
valuation shall be based on the principles and order of customs valuation methods, the 
customs value database, the relevant documents and documents specif ied in this Circular and 
shall issue a written notice of customs valuation according to form No. 04/TGHQ in Appendix  II 
attached to this Circular.  
 
(b) Are there any further regulations concerning an above -mentioned request?  
 
None.  
 
13. How have the Interp retative Notes of the Agreement been included?  
 
The interpretative notes specified in Appendix I of the Agreement have been specified in 
Circular No. 39/2015/TT -BTC dated 25 March 2015  as amended and supplemented in Circular 
No. 60/2019/TT -BTC dated 30 Au gust 2019  of the Ministry of Finance; Decree No. 
08/2015/ND -CP dated 21 January 2015  as amended and supplemented in Decree No. 
59/2018/ND -CP dated 20 April 2018  of the Government . 
 
14. How have the provisions of the Decision on the Treatment of Interest Ch arges in the 
Customs Value of Imported Goods been implemented?  
 
Interest charges under a financing agreement have been specified at Point h, Clause 2, Article 
15 of Circular No. 39/2015/TT -BTC dated 25 March 2015  of the Ministry of Finance.  
 G/VAL/N/2/VNM/1  
 
- 7 - 
 
  15. For those countries applying paragraph 2 of the Decision on the Valuation of Carrier 
Media Bearing Software for Data Processing Equipment, how have the provisions of 
this paragraph been implemented?  
 
Vietnamese law stipulates the determination of value for software in Article 6 of Circular No. 
39/2015/TT -BTC dated 25 March 2015  as amended and supplemented in Clause 5, Article 1 
of Circular No. 60/2019/TT -BTC dated 30 August 2019  of the Ministry of Finance. Specifically: 
In case the imported goods are carrier media co ntaining application software for data 
processing equipment, the customs value is the actual price already paid or payable of the 
carrier media, excluding the value of the application software if, on the commercial invoice, 
the value of the application sof tware is separated from the value of the carrier media.  
 
__________