Circular 39

MINISTRY OF FINANCE SOCIALIST REPUBLIC OF VIETNAM
------- Independence - Freedom - Happiness

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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 the 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;
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At the request of the Director of the General Department of Customs,
The Minister of Finance promulgates the Circular providing for customs value of imported goods
and exported goods as follows:
Chapter I
GENERAL PROVISIONS
Article 1. Scope of regulation and regulated entities
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 follows:
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“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 broker 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 perform 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 integrated 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, characteristics of the industry;
b) The seasonality of goods;
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Values shall be compared under the same trading conditions when determining the
approximation.
8. ”Identical exported goods” means exported goods that are similar 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 Vietnam 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, materials, 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;
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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 consider 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 charge
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;
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.
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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 and 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.
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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.
14. “Objective and quantifiable data” means specific data of additions, deductions relating to the
imported goods receiving custom valuation that are 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 declarants shall declare and carry out customs valuation themselves 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 the 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, the 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 authority 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 using the methods prescribed
in this Circular;
b) The cases specified in clauses 2 and 5 Article 17 of this Circular.
Chapter II
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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:
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, the 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 determined. Methods for customs valuation are
based on one the following elements:
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b) Transaction value of identical imported goods;
c) Transaction value of similar imported goods;
d) Deductible 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 value-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 the buyer has paid
(or is about to pay) directly or indirectly to the seller to purchase the imported goods, including:
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b) The additions and reductions prescribed in Articles 13 and 15 of this Circular;
c) The amounts 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 buyer 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 receive 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
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b) Price or the 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 money collected from the disposal of the imported goods;
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 contain 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;
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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 value (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
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a) Both of them are employees or one is an employee and one is the director of another
enterprise;
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 restrict 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;
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2. The special relationship between the seller and the buyer does not affect the transaction value
if it satisfies any of the following 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 the 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 buyers who have no special 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 following 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:
b.1) The customs value determined on the basis of the transaction value of identical/similar
imported 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.
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a) Adjustment to the same trading condition: The adjustment of the customs value of identical/
similar imported 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 of 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 declaration 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 shall 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 provisions 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
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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 shall 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 exportation 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 receiving 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 shall 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 points (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;
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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.
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 transaction 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, the 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 using 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.
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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:
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:
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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 inland 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 the 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 within 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. Conditions 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 price 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 imported. 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 imported on January
1st, 2014. A consignment consisting of an item is identical to item B that was imported earlier and
sold to many domestic buyers at different prices and at different times as follows:
Unit price
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Selling time
Total quantity
VND 900/pcs
50 pcs
28/3/2014
100 pcs
30 pcs
15/1/2014
20 pcs
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VND 800/pcs
200 pcs
20/1/2014
450 pcs
250 pcs
12/2/2014
Total:
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In the example above, the selling 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 the greatest aggregate quantity (450) in the imported goods sold early after the
importation.
- 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 standards 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 from 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, specifically 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 Vietnam’s inland area;
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b) Taxes, charges and fees payable in Vietnam upon the importation and sale of the imported
goods on Vietnam’s inland market;
c) Commissions or general expenses and profits relating 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 definitive 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 goods 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 and
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 the principle provided in clause 1 of this Article after deducting the expense of
processing to increase the value of goods. The methods for customs valuation prescribed in this
Article are inapplicable to the following cases:
a) The imported goods, after being 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 such goods constitute only a part of the goods sold on the Vietnamese
market.
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a) The bill of sale or added-value invoice according to the regulation;
b) Agency contract, in case the importer is the 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;
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 referred 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 Articles 6, 8, 9 and 10 of this Circular, the customs value of the
imported goods shall be determined 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;
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a.3) The value of the aid prescribed 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 category that made in the country of
exportation for exporting to Vietnam.
3. Any accounting records or other documents of the entities living outside of Vietnam’s territory
must not be inspected or examined for determining the computed value prescribed in this Article.
The verification of the information provided by the manufacturer serving the customs valuation
prescribed in this 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 includes:
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b) The bill of sale of the manufacturer;
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 deductive 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
value 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 made 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;
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dd) The minimum dutiable 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 Vietnam;
g) The higher of the two alternative values as the customs value.
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 does 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 for 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.
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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 future
payment;
b) These additions shall be related to the imported goods;
c) There shall be objective and quantifiable data conformable with the relevant documents.
If the imported goods have additions without objective and quantifiable data to determine
customs value, such value shall not be determined by the transaction value but the next
method instead.
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a) The sale commission costs, the brokerage fees. If these costs include the payable taxes in
Vietnam, such taxes may not be added to the 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, casks, 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 cost 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 the 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 aid: 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:
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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 goods;
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) Valuation of the aid:
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 facility 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;
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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 manufacture 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 value 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 imported 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 Vietnam’s regulations and standards of
accounting.
d.3.2) Methods for distributing value of the aid:
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d.3.2.1) Distribute the aid to the imported 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
agreement 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 distribution 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 the 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 time 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;
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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 declaration, 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 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 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:
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 the 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 costs 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
documents 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;
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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 goods 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 for multiple goods without specifications shall be distributed according to
the value of each type of goods.
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 transport 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. Copyright 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.
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a.1) Copyrights are the rights of organizations/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) Industrial 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 provisions 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” means 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 only 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 Article;
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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) Imported 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 in 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 the 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.
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5. Simple processing 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 parts and
similar works);
b) Screening, selection, classification (including the arrangement), cleaning, painting, dividing into
sections;
c) Changing the wrapping and dismantling or assembling the batches of goods; bottling,
packaging, boxing and other simple 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 with 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, bolts, 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;
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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
intellectual 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 seller 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 cases 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 imported
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.
8. Procedures for declaration and inspection:
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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 fee 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, the customs declarant shall declare in the
declaration of imported goods or the declaration of customs value the reason why the
copyright/license fee is undetermined, 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
supplementary 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 regulations 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, define 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 customs authority shall impose penalties 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 between the copyright fee and the license fee
relating to the imported goods, such value shall be added to transaction value;
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Article 15. Deductions
1. Deductions can be made only when the following conditions are satisfied:
a) There shall be objective and quantifiable data conformable with the relevant documents 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 activities 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 goods 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 taxes, 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.
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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 to 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;
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 contract.
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.
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d.2.1) The application for deduction 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 included 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 corresponding 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;
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d.3.2) Responsibilities of customs authority:
The customs authority receiving the application for deduction for discount from the customs
declarant shall:
d.3.2.1) Examine the application and the enclosed documents;
d.3.2.2) Examine and compare the declared value and the actual one about the quantity,
commercial level, form and time of payment with the Announcement 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 deduction 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;
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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 rate 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 made 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 the sale contract, invoice, or
relevant documents, then the customs declarant may choose any of the method specified in
clause 2 of this Article (except for the adjustment with specific regulation on distribution provided
in Article 13 and 15 of this Circular) 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 any of the following methods for
distribution:
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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:
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b.2) The customs authority: examine the declaration of the customs declarant, the time of
determination of the official price, conditions for approval for such time according to the
provisions in point (c) of this clause as follows:
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 customs 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 documents 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, the 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 exported 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 practice;
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 provisional price,
thus the customs declarant shall pay the late payment interest for the differential amount.
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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 importation 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
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%
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60%
From over 3 years to 5 years
50%
40%
30%
15%
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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 contract 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 regard 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 without 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;
b) With regard to surplus imported 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.
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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. Goods
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 quantity 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
commercial invoice and the sale contract (the conditions of delivery, tolerance rate, natural
characteristics of goods and conditions of payment). Customs 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. Subjects 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;
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3. Goods that are eligible for the transaction value-based method prescribed in clause 3 Article 6
of this Circular and have information declared sufficiently in the declaration of imported goods 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 methods 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 declaration 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
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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. Customs 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 documents: 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.
b) Information from the Lists of exported/imported goods facing 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 violation 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:
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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 Customs 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
information 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 goods facing risk in value and the reference price enclosed therewith
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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 Director 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,
investigation 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
conditions 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 proposing 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 (except 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 agencies 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.
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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 export 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 eligible 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;
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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 identical/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 verification 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;
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, about the handling result of the violations
during the classification in the risk management information system;
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h) Information 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 genuine 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 items;
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, regulatory 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 authorities of the exporting countries according to the agreement on bilateral or
multilateral customs cooperation.
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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;
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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
appendixes 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 serving
the inspection and determination of customs 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 development 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 customs 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./.

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MINISTRY OF FINANCE SOCIALIST REPUBLIC OF VIETNAM

------- Independence - Freedom - Happiness

No. 39/2015/TT-BTC Hanoi, March 25, 2015

ON CUSTOMS VALUE OF IMPORTED GOODS AND EXPORTED GOODS

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

Article 1. Scope of regulation and regulated entities

In this Circular, these terms can be construed as follows:

“Seller” includes goods seller and service provider.

a) The nature of goods, characteristics of the industry;

b) The seasonality of goods;

d) Being made in Vietnam by the same manufacturer or by an authorized manufacturer or

a) Physical characteristics including the surface of product, materials, manufacturing methods,

a) Made of equivalent materials or by the same manufacturing method;

b) Having the same functions and uses;

c) Having equivalent quality;

dd) Made in Vietnam by the same manufacturer or by an authorized manufacturer or franchisee.

a) Made of equivalent materials or by the same manufacturing method;

b) Having the same functions and uses;

c) Having similar quality;

Article 3. Rights and obligations of customs declarants; responsibilities and competences of

b) The cases specified in clauses 2 and 5 Article 17 of this Circular.

SECTION I: RULE AND METHODS FOR CUSTOMS VALUATION

2. Methods for customs valuation:

b) Transaction value of identical imported goods;

c) Transaction value of similar imported goods;

dd) Computed value;

Article 6. Customs valuation according to transaction value (hereinafter referred to as

b) The additions and reductions prescribed in Articles 13 and 15 of this Circular;

4. Determination of customs value of imported goods containing software

5. Documents for valuation using such method includes:

a) The sale contract;

d) Documents proving the additions (if any);

dd) Documents proving the deductions (if any);

Article 7. Special relationship

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;

4. Procedures for declaration and inspection:

2. Conditions for choosing similar imported goods:

a) Conditions of time of exportation:

b.1) Conditions of commercial level and quantity:

b.2) Conditions of the distance and modes of transport and insurance:

a) The customs declaration of the similar imported goods;

e) Other documents relating to the customs valuation.

3. Conditions for choosing selling unit price on Vietnam’s market:

5. Deductions to be made from the sale unit price:

a) The bill of sale or added-value invoice according to the regulation;

dd) Other necessary documents for inspection and customs valuation.

2. Basis for determining computed value:

4. Documents for customs valuation using such method includes:

b) The bill of sale of the manufacturer;

Article 12. Deductive method

c) The sale price of goods for exporting to a third country;

dd) The minimum dutiable values;

g) The higher of the two alternative values as the customs value.

3. Some examples of flexible application of methods for customs valuation:

Article 13. Additions

b) These additions shall be related to the imported goods;