Vietnam: Determination of the quantity of goods and services measured incorrectly

According to Article 10 of Decree No. 86/2012/NĐ-CP of Vietnam’s Government, the determination of the quantity of goods and services measured incorrectly is prescribed as follows:

- The quantitative variation of pre-packed goods equals the number of pre-packed units sold during the period of violating measurement laws, multiplied by the missing amount. The missing amount is calculated by subtracting the average value from the permissible value.

- The quantitative variation of goods and services equals the total amount of goods and services provided sold during the period of violating measurement laws, multiplied by the missing or excessive amount compared to the technical requirements of measurement. The missing or abundant amount compared to the technical requirements of measurement is the variation detected during the inspection minus the tolerance of the corresponding measurement results.

Moreover, according to Article 11 of Decree No. 86/2012/NĐ-CP, prices of pre-packed goods and other goods and services that have been sold and provided after measurement shall be determined in accordance with the following priority:

- The actual prices, the posted prices, or the prices written on the contract, the sale invoice, or the import declaration;

- The market prices of the goods and services where the violation is discovered according to the price list of the local financial agency;

- The valuation done by the Valuation Council established by the agency or person competent to impose administrative penalties as prescribed by law provisions on handling administrative violations.

Note: The price of pre-packed goods and other goods and services that have been sold and provided after measurement is the arithmetic mean of the price at the time of starting to commit the violation, and the price at the time of discovering the violation.

View details at Decree No. 86/2012/NĐ-CP of Vietnam’s Government, effective from December 15, 2012.

Le Vy

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