RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/VNM/35 
22 December 2004 
 
 (04-5634) 
Working Party on the 
Accession of Viet Nam Original:   English 
 
  
ACCESSION OF VIET NAM 
 
Information on Implementation and Administration
 
of the Agreement on Customs Valuation  
 
Checklist of Issues  
 
 The following submission dated 13 December 2004, is being circulated at the request of the 
Delegation of the Socialist Republic of Viet Nam.  
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  WT/ACC/VNM/35 
 Page 1 
 
 
 INFORMATION ON IMPLEMENTA TION AND ADMINISTRATION 
OF THE AGREEMENT ON CUSTOMS VALUATION 
Checklist of Issues  
Viet Nam  
1. Questions concerning Article 1. 
 (a) Sales between related persons: 
  (i) Are sales between related persons subject to special provisions? 
 The provisions in the Agreement conc erning sales between related persons 
are incorporated in Article 4 of the Degree 60/2002/ND-CP dated 
6 June 2002 and Chapter I, Heading V.2 of the Circular 118/2003/TT-BTC (hereafter referred to as Degree 60 and Circular 118, respectively). 
 (ii) Is the fact of inter-company pric es prima facie considered as grounds for 
regarding the respective prices as being influenced. 
  Inter-company prices are not automatically regarded as having been 
influenced by the relationship (Chapter II, Heading I.1.4 and Heading I.3 of  Circular 118). 
 (iii) What is the provision for giving the communication of the 
aforementioned grounds in writin g if the importers so requests? 
[Article 1.2(a)] 
   The provision is contained in Chapter II, Heading I.3.2 of  Circular 118. 
  (iv) How has Article 1.2(b) been implemented? 
The Article 1.2(b) has been implemented based on the above mentioned 
provisions in Degree 60 and Circular 118. 
 (b) Prices of lost or damaged goods: 
 Are there any special provisions or practical arrangements concerning the valuation of 
lost or damaged goods? 
 Lost or damaged goods may be re-exported, abandoned or destroyed under customs 
supervision without payment of duty.  If the im porter elects to pay duty, valuation will be in 
accordance with standard provisions provided above subject to reasonable tax reduction based 
on appropriate assessment and inspection. 
2. How has the provision of Article 4 to allow the importer an option to reserve the order 
of application of Articles 5 and 6 been implemented? 
 Viet Nam currently does not apply Article 6,  though regulations for Article 6 has been 
provided for under Article 9 of the Degree 60 and Chapter I , Heading II of the Circular 118.  
Once Viet Nam implements the Article 6, an op tion to reverse the order of application of 
Articles 5 and 6 will also be provided. WT/ACC/VNM/35 
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 3. How has Article 5.2 been implemented? 
 Viet Nam currently postpones the application of Article 5.2. 
4. How has Article 6.2 been implemented? 
 As mentioned above, Viet Nam currently does not apply Article 6. 
5. Questions concerning Article 7: 
 (a) What provisions have been made for making value determinations pursuant to 
Article 7? 
  The provisions are contained Chapter II, Heading VI of the Circular 118. 
 (b) What is the provision for informing the importer of the customs value 
determined under Article 7?  
  At the request of the importer, the importer shall be informed of the customs value 
determined and the method used to determine such value as stipulated in Chapter III, 
Heading II.5 and III.3 of the Circular 118.   
 (c) Are the prohibitions found in Article 7.2 delineated? 
  The prohibitions are delineated and are c ontained in Chapter II, Heading VI.2 of the 
Circular 118. 
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 whole of Article 8.2 has been adopted as Viet Nam uses the c.i.f. basis for valuation 
Article 11 of Decree No. 60 or Chapter II, Heading VII of Circular 118 contain explicit 
provisions adopting the options in Article 8.2. 
7. Where is the rate of exchange published, as required by Article 9.1? 
 The rate of exchange applicable to custom s valuation is stipulated at Article 3 of 
Decree No. 60, or in Chapter I, Heading IV.2.  Sp ecifically, the applicable rate of exchange is 
the average rate used in the inter-bank exchange market of the date of registering the import 
file and return form.  
8. What steps have been taken to ensure confidentiality, as required by Article 10? 
 The provision of Article 10 of the Agreement are contained in Article 65.1 of Customs Law 
and Chapter III, Heading III of the Circular  118, which requires the relevant customs 
authority . 
9. Questions concerning Article 11:  (a) What rights of appeal are open to the importer or any other person? 
  By Article 75 of the Customs Law, any person aggrieved by any decision relating to 
customs matters has the right to appeal to customs authority and a further right of  WT/ACC/VNM/35 
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 appeal to the court in accordance with an Ordinance on Procedures for Settlement of 
Administrative Disputes.  
 (b) How is he to be informed of his right of further appeal? 
  Rights of appeal are clearly stipulated in the Customs Law as well as in the Ordinance 
on Procedures for Settlement of Administrative Disputes. 
10. Provide information on the publication, as required by Article 12, of: 
 (a) (i) The relevant national laws 
  (ii) The regulations concerning the application of Agreement 
  The legislation giving effect to the Agreement are published in the 
Government's Official Gazette which is widely and publicly available. 
(iii) The judicial decision and administrative rulings of general application to 
the Agreement . 
  Judicial decisions and administrative rulings of general application to the 
Agreement are released according to the Ordinance on Procedures for 
Settlement of Administrative Disputes. 
(iv) General or specific laws being ref erred to in the rules of implementation 
or application 
  No other general or specific laws are referred to in our legislation for 
implementation of the Agreement.  All laws that might apply in the 
interpretation of the Agreement can be found in the above-mentioned 
publications of legislation, Law Report and circulars. 
 (b) Is the publication of further rules anticipated?  Which topics would they cover?   Supplemental regulations to effect application of Article 6 and Article 5.2 and 
possible reverse order of application of me thod in Article 5 and Article 6 will be 
promulgated. 
11. Questions concerning Article 13: 
 (a) How is the obligation of Article 13 (last sentence) being dealt with in the 
respective legislation? 
  A provision has already been provided fo r circumstances described in the Article 13 
in Chapter III, Heading III.6.3 of the Circular 118. 
 (b) Have additional explanations been laid down? 
  No. WT/ACC/VNM/35 
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 12. Questions concerning Article 16: 
 (a) Does the respective national legislat ion contain a provision requiring customs 
authorities to give an explanation in writing as to how the customs value was 
determined ? 
  At the request of the importer, the importer shall be informed of the customs value 
determined and the method used to determine such value as stipulated in Chapter III, Heading II.5 and III.3 of the Circular 118.  
 ( b) Are there any further regulations concerning an above-mentioned request?  
  No. 
13. How have the Interpretative Notes of the Agreement been included? 
 Most of the Interpretative Notes have been incorporated in the Decree 60 and Circular 118. 
14. How have the provisions of the Decision of  26 April 1984 on the Treatment of Interest 
Charges in the Customs Value of Imported  Goods (Val/6/Rev.1) been implemented? 
 Chapter II, Heading VII.3.4 of the Circular 1 18 explicitly provides for treatment of interest 
charges in accordance with principle of transaction value of the Agreement. 
15. For those countries applying paragraph 2 of the Decision of 24 September 1984 on the 
Valuation of Carrier Media Bearing Software for Data Processing Equipment (Val/8), 
how have the provisions of this paragraph been implemented? 
 Viet Nam is not applying the said paragraph 2. 
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