Vietnam: Documents for customs valuation according to transaction value of imported goods

11:03, 02/09/2019

This is a notable content mentioned in Circular No. 60/2019/TT-BTC of the Ministry of Finance of Vietnam amending a number of Articles of Circular No. 39/2015/TT-BTC on customs value of exported goods and imported goods.

Transaction value of imported goods is the price actually paid or payable by the buyer to the seller for purchase and importation of the goods after being adjusted according to the provisions of Article 13, Article 14 and Article 15 of Circular No. 60/2019/TT-BTC of the Ministry of Finance of Vietnam.

chung tu tai lieu xac dinh tri gia giao dich cua hang hoa nhap khau, Thong tu 60/2019/TT-BTC

Specifically, according to Article 6 of Circular No. 60/2019/TT-BTC of the Ministry of Finance of Vietnam, documents for this method of customs valuation include (01 copy for each):

- Goods sale contract or commercial invoice;

- Documents proving that the special relationship does not affect the transaction value as prescribed in Point a.2 Clause 4 of Article 7 of Circular No. 39/2015/TT-BTC at the request of customs authorities;

- Documents related to the amounts payable by the buyer but are not yet included in the buying price stated in the commercial invoice (if any);

- Documents proving the additions (if any);

- Documents proving the deductions (if any);

- Other documents related to the declared customs value of the customs declarant.

View relevant provisions at Circular No. 60/2019/TT-BTC of the Ministry of Finance of Vietnam, effective from October 15, 2019.

Thu Ba

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