Guidance on Adding Transportation Costs to Customs Value

Le Hai

08:02, 11/07/2024

The General Department of Customs has just issued Official Dispatch 3585/TCHQ-TXNK regarding transportation costs and expenses related to transportation. The General Department of Customs provides guidance on this issue as follows:

- Only declare transportation costs to the first entry port if these costs fall under the addition adjustments specified in Point g Clause 2 Article 13 Circular 39/2015/TT-BTC and meet the conditions under Clause 1 Article 13 of Circular 39/2015/TT-BTC;- Transportation costs for activities incurred after the goods have arrived at the first port of entry and do not meet the conditions stipulated in Clause 1 Article 13 of Circular 39/2015/TT-BTC shall not be added to the customs value.

In addition, in the case of declaring VAT for transportation costs and related costs associated with transporting goods to the first port of entry, businesses must directly contact the local Tax Department for specific guidance to avoid being taxed twice.

Official Dispatch 3585/TCHQ-TXNK issued on June 21, 2018.

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