Circular 39/2015/tt-Btc: Regulations On Customs Value Of Goods Export, Import

Original Language Title: Thông tư 39/2015/TT-BTC: Quy định về trị giá hải quan đối với hàng hóa xuất khẩu, nhập khẩu

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FINANCE MINISTRY
Number: 39 /2015/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, March 25, 2015

IT ' S SMART

Regulation of customs value for export goods, import and export.

__________________

Customs Law. 54 /2014/QH13 June 23, 2014;

Tax Management Base 78 /2005/QH11 November 29, 2006; Amendment law, which complements some of the provisions of the Digital Tax Management Law 21 /2012/QH13 November 20, 2012;

The Intellectual Property Law. 50 /2005/QH11 November 29, 2005, The Amendment Act adds some of the provisions of the Digital Intelligence Property Law. 36 /2009/QH12 June 19, 2009;

The base of the Agreement makes seven common customs and trade agreements;

Base of Protocol 08 /2015/NĐ-CP January 21, 2015 of the Government rules the details and measures the implementation of the Customs Law on customs procedure, inspection, supervision, customs control;

Base of Protocol 83 /2013/NĐ-CP July 22, 2013 of the Government rules the implementation of some of the provisions of the Tax Management Law and Amendment Law, which complements some of the provisions of the Tax Management Law;

Base. Number Protocol 215 /2013/ND-CP December 23, 2013 of the Government rules the function; the mandate, the powers and the organizational structure of the Ministry of Finance;

On the recommendation of the Chief Directorate General of Customs,

The Minister of Finance issued a regulatory of customs treatment for export goods, importing as follows:

Chapter I

GENERAL REGULATION

What? 1. The tuning range and subject apply

1. The adjustment range: This information provides for customs value for export goods, imports.

2. Subject applies: Organization, individual export, import of goods, customs agencies, customs officials and organizations, other individuals are involved.

What? 2. Explain the word

The words used in this Information are understood as follows:

1. Sales purchase contract is an agreement to purchase a sale of goods established in writing or forms with a value equivalent of text including: telegraph, telex, fax, data message. In it, the seller is obliged to deliver, transfer the ownership of goods to the buyer and receive the payment; the buyer is obliged to pay the seller, receive goods and ownership of goods under the agreement; the goods are transferred from the seller to the seller. buy, through the store, the Vietnamese border or from the non-tariff zone into the domestic market or from the domestic market into the non-tariff zone.

Sellers include the seller, who provides the service.

2. The rose buys. is the money that the buyer pays for his agent ' s agent to purchase imported goods at the most reasonable price.

3. Sales rose. is the amount paid to the agent representing the seller to sell the export goods to the buyer.

4. Fee environment is the amount of a buyer or seller or both a buyer and a seller must pay to the broker to assume the intermediate role in the trade of imported goods.

5. Software is data, programs, or guidelines that are shown in the form of commands, codes, maps or any other form when moving into a data processing device is capable of making that device a job or achieving an outcome of the device. I mean, Audio, film or image products are not considered software according to this regulation.

6. Medium mode is a floppy disk, a CD, a DVD disc, a magnetic tape, a magnetic card, an external hard drive or any object that retains the information, which is used as a temporary backup or to transfer software. For use, software is transferred, installed or integrated into the data processing device. The intermediate medium does not include integrated circuits, microcircuits, semiconductor and similar devices or parts attached to the circuit boards or devices.

7. Valuing goods are considered "approximate" with each other if the difference between them due to the following objective factors impact:

a) The nature of the goods, the properties of the production sector;

b) The timing of the goods;

c) The difference is not significant in terms of trade.

While considering the approximation of the two values that must take them on the same purchase conditions.

8. Export goods identical is the same export goods that are the same in every way, including:

a) The material feature of the surface of the product, the constituent material, the fabrication method, function, purpose of use, muscle properties, reason, chemistry;

b) The quality of the product;

c) product labels;

d) is produced in Vietnam, by the same manufacturer or authorized manufacturer, franchisor.

9. Imported goods are identical is the same import goods in every way, including:

a) The material feature of the surface of the product, the constituent material, the fabrication method, the function, the purpose of use, the basis of the muscle, the rationalization, the chemistry, the same number of goods according to the export of export goods, imported Vietnam;

b) The quality of the product;

c) product labels;

d) is produced in the same country, by the same producer or authorized manufacturer, the franchise.

Imported goods are essentially identical to each other, but there are significant differences in appearance such as color, size, style that do not affect the value of the goods, which is still considered to be identical imported goods.

Imported goods are not considered identical if in the course of the production of that commodity that uses technical designs, design design, deployment plans, art design, design drawings, diagoners, regimen or similar service products. It ' s made in Vietnam by a buyer for free.

10. Similar export goods is the goods although not the same in every way but there are the same basic features, including:

a) Are made from materials, materials equivalent, with the same method of fabrication;

b) There is the same function, the purpose of use;

c) The quality of the product is equivalent;

d) It is possible to swap for each other in commercial transactions, i.e. buyers accept this commodity replacement for the other goods;

It was produced in Vietnam by the same producer or producer, the franchise.

11. Similar import goods is the goods although not the same in every way but there are the same basic features, including:

a) Are made from materials, materials equivalent, with the same method of fabrication;

b) There is the same function, the purpose of use;

c) The quality of the product is equivalent;

d) It is possible to swap for each other in commercial transactions, i.e. buyers accept this commodity replacement for the other goods;

It is produced in the same country, by the same producer or producer, the franchise, to be imported into Vietnam.

Imported goods are not considered similar, if in the process of producing one of those goods that uses technical designs, design design, art design, deployment plans, design drawings, diagoners, regimen or other items. The same service product is made in Vietnam by the buyer for free or rebate to the seller.

12. Export Date is the day of the release of the operation. In the absence of a single, the export date is the date of the registration of the customs entry for the import of goods.

13. Goods imported from the same category or the same category is the goods that have the same origin, located in the same group or a collection of groups of goods due to the same industry or a particular field of production. Imported goods are identical, imported goods are similar to those of the same type.

For example: Steel-built strains such as smooth steel, twisted steel, steel-shaped steel (U, I, V) produced by the steel industry, are the goods of the same type.

a) In the method of determining the value of customs at the value of the deduction, "the goods of the same goods or the same category" as goods imported from all countries into Vietnam, did not differentiate from the origin of the country;

b) In the method of defining a customs value under the calculated value of the "goods import and the same category" must be imported goods that share the same country with the goods that are determining customs value.

14. Objective data, quantitative. is the specific metric of the public regulator, the deduction that is associated with the importing goods that are determining the value of customs expressed in the agreement or the word, the documents of the parties to the transaction.

What? 3. Rights and obligations of the customs affidavit; responsibility and authority of the customs authority

1. The affidavit is self-published, self-determination of customs prices according to principles and methods of determining the regulation of regulatory customs at the Digital Customs Law 54 /2014/QH13 June 23, 2014, Decree No. 08 /2015/NĐ-CP January 21, 2015 of the Government rules the details and measures the implementation of the Customs Law on customs procedure, inspection, oversight, customs and information control; in charge of the law on the accuracy, integrity of the internal affairs of the government. exposition and self-determination of self-determination customs; submit, publish testimonies, documents at the request of the customs authority, the filing of the testimonies, the document that is carried out by regulation at Article 3 of the customs of customs; inspection, surveillance, Customs; export taxes, import duties and tax management on goods of exports, imports; consultation to exchange, clarify the question of the customs authority of the country. related to the declaration value; the request for the customs authority to inform customs of the tax value, the basis, the method used to determine customs value in the case of customs values determined by the customs authority.

2. When examining the declaration and determination of customs values for export goods, the importation of the customs affidavit, the customs authority has the right to ask for the operator to submit, show the evidence, document related to the method of identification. The prescribed value of declaration at this message is to demonstrate the accuracy, integrity of the declaration value;

3. The customs authority that determines the principle of the principle base customs, the methods of determining customs value, the basis of the value of the value, the documents, the relevant evidence stipulated at this level in the following cases:

a) The observer of the customs is not determined to be valued in accordance with the methods of regulation at this level;

b) The case stipulated at paragraph 2, paragraph 5 Article 17 This information.

Chapter II

DEFINE CUSTOMS VALUES

Item I

PRINCIPLE, CUSTOMS VALUATION METHOD

What? 4. Principles and methods of determination of customs value for export goods and exports.

1. Principles: Customs value is the sale price of goods to the export store that does not include an international premium (I), international shipping fee (F), defined under the regulatory methods at paragraph 2 This.

2. The method of identification:

a) The sale prices of goods to the export store are determined on a sales price basis on the contract purchase contract or the forms with the same legal value the purchase of the sale of goods, commercial invoices and related evidence in accordance with the goods. Export food;

b) The undetermined case of customs value by regulation at this point, the customs value is the value of the identical export commodity, similar in the database of value at the closest point to the date of the date of the registration of the export sheet. The goods are determined to be worth the price, after the price of sale on the sale price to the export store. Where at the same time the identification is made from the two values of the identical export commodity, the same is that the customs value is the value of the identical export commodity, the lowest of the same.

What? 5. Principles and methods of determining customs value for imported goods and goods.

1. Principles: Customs value is the actual price that must return to the first entry door, which is determined by the prescribed methods at paragraph 2 This.

2. Variable method: The actual price must return to the first entry door determined by applying the week of six methods that determine the regulation of specified customs at Article 6, Article 8, Article 9, Article 10, Article 11, Article 12 of this Information and stop right here The method of determining the customs value. The methods for determining customs value include:

a)

b) The transaction value method of imported goods is identical;

c) The transaction value method of the same import goods;

d) The value of the deduction;

) the method for calculating calculation;

e) The method of deduction.

In the case of written declarative customs, the sequence applies the deductible value method and the method of calculation of the calculation can be exchanged for each other.

What? 6.

1. The transaction price is the actual price that has paid or will have to pay for the import goods after it has been adjusted under regulation at Article 13 and Article 15 of this.

2. The actual price that paid or would have to pay for imported goods is the total amount that the buyer has paid or would have to pay, directly or indirectly to the seller to purchase imported goods. Includes the following:

a) The purchase price on the commercial invoice;

b) Regulatory provisions at Article 13 and Article 15 This Information;

c) The purchase funds must be paid but not included in the purchase price on the commercial invoice, including:

C.1) Pre-advance advance, pre-advance, deposit for the production, purchase, transport, commodity insurance;

C.2) The indirect payments for the seller (e.g.: the amount of payment paid to the third person at the request of the seller; the amount paid by the balance of the debt).

3. The transaction price is applied if satisfied all the following conditions:

a) The buyer is not restricted to the right to decide or use the goods after the import, except for the restrictions below:

1) Limited restrictions by Vietnamese law such as: Regulations on the import of imported goods must label a label in Vietnamese, conditional import goods, or imported goods subject to a form of test before being adopted;

2) Limit about where consumption of goods;

3) Other restrictions do not affect the value of goods. These restrictions are one or more of the factors involved directly or indirectly to imported goods, but do not increase or decrease the price of payment for that commodity.

For example, the car seller asks the car buyer to not be sold or displayed an imported car before the time of introduction of the car to the market.

b) The price or the sale does not depend on the conditions or the payments but because they do not determine the value of the goods required to determine customs value.

For example: The seller valuation of selling goods on the condition that the buyer will also purchase a certain number of other goods; the price of imported goods depends on the price of the other goods that the importer will resell to the exporters.

Whether the purchase of goods or prices of goods depends on one or some conditions, but the buyer with the objective document to determine the extent of the extent of the dependence on that dependence is still considered to have met this condition; when determined. Customs costs must be reduced due to the effect of dependence on transaction prices.

c) After the resale, transfer, or use of imported goods, except for the specified addition at the point of ree 2 Article 13 This April, the buyer does not have to pay any more money from the proceeds due to the acquisition of imported goods.

d) The buyer and seller do not have special relationships or if any, that particular relationship does not affect the value of transaction according to regulation at this Article 7.

4. Identification of customs values for imported goods containing software and software.

a) The customs value for imported goods is that the medium containing the software is the actual value that has paid or will have to pay for imported goods, not including the value of the software used for the data processing devices it contains. If on the commercial bill, the value of the software is separated from the value of the medium;

b) Customs value is that the actual value paid or would pay for import goods including the value of software and cost to write or install software into imported goods, if one of the following cases:

b.1) On the commercial bill, the value of the software is not separate from the value of the medium medium;

b.2) The payment of the actual payment or will to pay for the software that is relevant to the specified public adjustments at Article 13 This Information;

b.3) The software that is written, installed or integrated in imported goods is not the intermediate medium.

5. Evidence, documentation for determining value in this method includes:

a) Contract for sale of goods;

b) The proof, the document that proves that the special relationship does not affect transaction value (if there is a special relationship but the special relationship does not affect the transaction price);

c) The evidence, the document that proves the sums of buyers must pay but does not count on the purchase price on the commercial invoice (if there is this money);

d) The proof, the document that proves the sums, the corrections plus (if there is a plus adjustment);

The evidence, the document's proof of the deduction (if there is an adjustment clause);

e) Evidence, other material that proves the identification of customs value according to a transaction value issued by the operator of the customs.

What? 7. Special relationship

1. The buyer and seller have a special relationship if belonging to one of the following cases:

a) either an employee or a person who is an employee, the other is a director in another business;

b) The same members who make a capital in the business are recognized by the law;

c), the master and the hired man;

d) The seller has control of the buyer or vice versa;

He's got a third party under control.

And take control of the third party.

A person with control over others stipulated at the d, e, e clause is that the person may be limited or direct or indirectly to the other.

g) There is one of the family relationships: spouses, parents and children are recognized by the law, grandparents and grandchildren of blood relations with each other, uncle and grandchildren, brothers and sisters, sister-in-law, brides;

h) A third person who owns, controls or holds up from 5% of the stock has the voting rights of both parties;

i) The parties aligned with each other in business, in which one party is an exclusive agent, the exclusive distributor or the exclusive franchisor of the other party is considered to have a special relationship if that relationship is consistent with the regulation of one of the points. from point a to point h up here.

2. The special relationship between the buyer and the seller does not affect the transaction value if satisfied one of the following two conditions:

a) Trading transactions between buyers and sellers are conducted as trading deals with buyers who do not have a special relationship with the seller and import it to Vietnam. The customs authority must conduct a way to examine how buyers and sellers establish a purchasing relationship and how to negotiate to achieve a declaration price, from which the conclusion is that the declaration value is affected by the special relationship.

Example:

-The purchase price of imported goods is negotiated and united in the trade contract in a way that is consistent with the negotiation rate, the usual price agreement of that sector or in the way that the seller gives the sale price to those in place. There's no other special relationship.

-The purchase price of imported goods includes both a common cost and profit, corresponding to the general cost and profitability of the sale of the same category or the same category.

b) The transaction value of the imported goods approximated to one of the following values of the shipment being exported to Vietnam on the same day or in the 60-day period before or 60 days after the date of a proven shipment date:

b.1) The customs value defined by the transaction value method of the identical or similar imported goods sold to the other importer has no special relationship with the exporter (seller);

b.2) The customs value of the identical or similar imported goods is determined in accordance with the specified deductible value method at Article 10 This Information;

b.3) The customs value of the identical or similar imported goods is determined by the prescribed calculation method at this Article 11.

3. Customs values stipulate at point b 2 This only aims to compare and must adjust the customs value of the same imported goods, the same import goods on the same purchase conditions with proven import goods:

a) The adjustment of the same purchase conditions: The regulation of the customs value of the identical import commodity, the same on the same purchase conditions with the proven shipment made by regulation at a point b point 2 Article 9 This message or;

b) regulate the receivables, the receivables are specified at Article 13 and Article 15 of this.

4. Press release, check:

a) At the time of the declaration of the affidavit, the case of the buyer and seller had a special relationship but did not affect the transaction price, the customs affidavit was reported on the sale of imported goods and customs valuing for the right case. Customs statement;

b) On the basis of available information, the case of a special relationship question has an effect on transaction prices, the customs agency, and the organization of dialogue for the operator of the settlement and provide more information related to the relationship. In particular, in order to clarify the special relationship between the buyer and the seller does not affect the transaction value of the imported goods prescribed at Section 2 This.

What? 8. The transaction value method of imported goods is identical.

1. The applicable case: If you do not specify a customs value under the prescribed transaction value method at Article 6 This is the customs value of the imported goods defined in accordance with the transaction price method of the same imported goods. Just like

2. The transaction value method of the identical import goods is made as stipulated at Article 9 This message, in which the phrase "similar import goods" is replaced by the phrase "identical import goods".

What? 9. The transaction value method of similar import goods

1. The applicable case: If it is not determined to be valued in accordance with the prescribed methods at Article 6 and Article 8 This Information is the customs value of the imported goods determined by the transaction price method of the same import goods, with similar import goods conditions that have been accepted by the customs authority to determine the value of customs value according to the transaction price method and have the same purchase conditions, the conditions for the time of export with imported goods are determining the value of the customs. I mean, the rules are on these two things.

The case does not find the same imported shipment with the same purchase conditions as the import shipment is being identified with customs valuation, the option of a similar shipment of imports is different in terms of purchase conditions, but must be adjusted to the same purchase conditions. Sold.

2. The condition of selecting the same import shipment: The same import shipment is selected if the following conditions are met:

a) Conditions of exporting time:

The same shipment shipment must be exported to Vietnam on the same day or over a 60-day period before or 60 days after the export date with imported goods being identified as customs value.

b) Buy conditions:

b.1) Conditions on the level of trade and quantity:

b.1.1) The same import shipment must have the same conditions on the trade level and quantity with the shipment of imported goods that are being identified with customs prices;

b.1.2) If you do not find a shipment of imported goods at a point b.1.1, the import shipment option has the same level of trade but differ in quantity, then adjust the transaction price of the same import goods on the same amount as the batch. There's a view of the cargo.

b.1.3) If you do not find a batch of imported goods at b.1.1 and b.1.2, the selection of the imported shipment differs in terms of the trade level but the same number, then adjust the transaction price of the same import shipment on the same level of injury. trade with the shipment that is defining customs prices;

b.1.4) If you do not find a batch of imported goods at b.1.1, b.1.2 and b.1.3 the number of imported shipments differs both in terms of trade and quantity, then adjust the transaction price of the same import shipment on the same level. trade and quantity with the shipment are defining customs prices.

b.2) Conditions of distance and method of transport, insurance:

The same import shipment has the same distance and means of transport, or has been adapted to the same distance and means of transport with the load that is determining the customs price.

If there is a significant amount of premium variation, adjust to the same insurance conditions with the fact that the shipment is determining the customs price.

c) When applying the transaction price method of the same import goods, if the same import goods are not found by the same production person or the authorized person, then consider the goods produced by the person. You know, produce different things and have to have the same origin.

d) When determining customs value in this method that is determined from the two trading values of the same import goods onwards, after adjusting to the same purchase conditions with the fact that the shipment is determining customs value, customs value is the case. The lowest transaction price.

If the customs procedure is not sufficient information for the same or similar import goods with imported goods that are determining customs value, no customs value is defined for the goods imported by regulation at Article 8 or in the United States. Article 9 This message must move to the next method.

3. Evidence, documentation to determine the value of customs in this method, each evidence from 1 snapshot, including:

a) The customs affidavit of the same import goods;

b) The customs value of the customs of the same import goods to the case must declare a customs value sheet;

c) The transport contract of the same import goods (if there is this cost adjustment);

d) The insurance contract of the same import goods (if there is this cost adjustment);

The sales price table of the manufacturer or the overseas seller (if there is a adjustment in quantity, commercial level);

e) The records, other evidence associated with the identification of customs value.

What? 10. deductible value method

1. The applicable case: If not defined by the customs value under the prescribed methods at Article 6, Article 8, This Article 9 The customs value of the imported goods is determined in accordance with the deduction of the deduction, base on the sales price. Imports, imported goods are identical or the same import goods on the Vietnamese domestic market by regulation at paragraph 2 This and minus (-) reasonable costs, profit obtained after the sale of imported goods.

Do not apply this method if the goods are selected to determine the sale price of one of the following cases:

a) Not to be sold on the Vietnamese domestic market or the sale of unaccounted goods on the evidence, the accounting book under the rule of law on Vietnam ' s accounting;

b) It is associated with the aid of any person provided by the stipulation at the point of d.1 paragraph 2 Article 13 This message.

2. The sale prices of goods imported on the Vietnamese market are determined in accordance with the following principles:

a) The sale of imported goods is the actual sale price of that commodity in the Vietnamese market. The absence of the actual sale price of imported goods needs to determine customs value, the actual sale price of imported goods is identical to the same as the same as when imports are sold on the Vietnamese market. The actual sale price.

Imported goods are as the same as when imports are commodities after imports are not affected by any effect that changes the shape, characteristics, properties, or the use of goods or increases, the value of imports of imported goods.

b) The importers and buyers in the country do not have a special relationship under the regulation at this Article 7;

c) The price of selling on the largest number of sales and enough to form a single price. The sales price on the largest number of sales is the price the commodity has sold with the largest amount of total in sales transactions at the first commercial level shortly after imports;

d) The goods are sold (wholesale or retail) on the earliest day immediately after imports, but are not too slow for 90 days (calendar day) after the date of importing that shipment. The earliest date immediately after the import is the date of goods sold in the amount of goods sufficient to form a single price (minimum by 10% of the goods of that item in the imported shipment).

3. The price of single-price selection on the Vietnamese market:

a) The sale price on the Vietnamese market must be the sale price of imported goods that are being identified as customs value, identical import goods or similar import goods, sold in the same state as when imported;

b) The sale price is selected as the corresponding price with the amount of goods sold out with the largest number of power at sufficient to form a single price; the goods sold soon after imports, but no more than 90 days after the import date of the goods is being imported. determine the value of customs; domestic shoppers and sellers do not have special relationships.

For example: A batch of rows A consists of many items in which the item B must determine the value of customs under the deduction method. Shipment A was imported on 1 January 2014. A shipment in which the item is identical to that of the earlier B-imported item and sold to many domestic buyers in different prices and times as follows:

Single

Number of times

Time of sale

Number of powers

900.

50 units.

March 28, 2014

100 built.

30 built.

January 15, 2014

20 built.

3/3/2014

800.

200 built.

January 20, 2014

450 aircraft.

250 units.

December 12, 2014

Total:

550 units.

In the example above, the sale price is selected to deduct the 800-dollar, which corresponds to the largest number of sales (450 units), at enough to form a single price. This is to satisfy the terms of the sale of the sale price, which is:

-There are the largest number of powers (450 units) in the number of imported goods sold soon after imports.

-The time of sale is within 90 days of the date of import.

4. deductible principle:

The identification of deductions must be based on the basis of the accounting metrics, the legal, available and documented, reflected in accordance with the regulations, the norms of Vietnam's accounting. The deductible of the deductions must be the allowable accounting at the reasonable cost of the business under the Vietnam Accounting Law.

5. The deductions are deductible from the sales price:

The deductions withheld from the sale price were the reasonable and profit expenses obtained after the sale on the Vietnamese market, including: the sale price.

a) The cost of transport, premiums and costs for other activities related to the transport of goods after imports, namely:

A.1) Transport costs, premiums and other costs associated with the transport of goods arise from the first entry door to the porter ' s store or delivery site in the Vietnamese interior;

A.2) Transport costs, insurance charges and other costs associated with the delivery from the importers ' warehouses in the interior of Vietnam to the location of the sale, if the importers are subject to these.

b) The taxes, fees and fees must be filed in Vietnam upon importing and selling imported goods on the Vietnamese domestic market;

c) Roses or general costs and profits related to the sales of imported goods in Vietnam:

C.1) The case of importers is the sales agent for foreign traders the deduction of commission. If the amount of the commission has included the costs indicated at the point a and this b is not deductible for these amounts;

C.2) The case of import by means of a semi-semi-phase purchase is deductible of common expense and profit: General cost and profit must be reviewed in an overall manner when determining the deduction price. The identification and allocation of general costs and profits for the import shipment must be made in accordance with the Vietnam accounting standards and norms.

The general cost includes direct costs, indirect costs that cater to the import and sale of goods on the domestic market, such as: Cost of marketing of goods, the cost of retention and preservation of goods before the sale, cost of operations, and the sale of goods. service management for import and sales.

The base for determining deductions is the number of records that are documented and reflected on the word, the accountant's accounting book, consistent with the regulation, the norm of the Vietnam accountant. This data must correspond to the number of data collected from imported goods imported from the same category or the same strain in Vietnam.

6. Goods imported through the macho process, further processing in the country is determined to value customs in accordance with the principle of regulation at 1 Article and minus the cost of the household, the processing increases the value of the goods. The method of determining the specified customs value at this is not applicable to the case:

a) The goods imported after the machinization, the processing is no longer as the same as when importing and failing to determine the added value added due to the process of machinization, processing;

b) The goods imported after the public, the processing remains the characteristic, properties, and use as when imported but only a division of goods sold on the Vietnamese market.

7. Evidence, documentation for determining customs values in this method include:

a) A sales bill or value invoice increased by regulation;

b) Contract of sales agents if the importer is a sales agent of the exporter. This contract must specifically stipulate the amount of commissions that the agent enjoyed, the types of costs that the agent must pay;

c) The process of sales revenue and testimonies, accounting books reflect the expenses stated at paragraph 5;

d) customs and customs statements of the shipment were selected to deduct;

Other necessary documents to test, determine the value of customs.

What? 11. Method-calculation method

1. The applicable case: If you do not specify a customs value under the prescribed methods at Article 6, Article 8, Article 9, This Article 10 The customs value of the imported goods is determined in accordance with the calculation value method. The calculation value of imported goods includes:

a) Direct costs for the production of imported goods: The cost or the value of the raw material, the cost of the production process or other public process is used in the production of imported goods. This expense includes the following expenses:

A.1) The cost of regulation at point a, point b, point c paragraph 2 Article 13 This message;

.2) The value of the allowable subsidy grants at the point of d.1 paragraph 2 Article 13 This message;

3) The value of the value customs of the allowable grants at d.1 paragraph 2 Article 13 This is done in Vietnam if the producer is paid for the help of those products.

b) The general cost and profitability arise in the sales of the same category or the same strain as the valuing goods that are determining the price, which is produced in the export country for sale to Vietnam. A common profit and expense must be considered overall when determining the calculation of the calculation.

Common costs include all direct or indirect costs of the process of production and sale to export goods, but have not been calculated as specified at this point.

c) Transport, insurance and costs associated with the transport of imported goods by regulation at point g, point 2 Article 13 This Information.

2. Base to determine the calculation value:

The numbers are documented and reflected in the magnetic evidence, the product's accounting book unless the figures do not match the numbers collected in Vietnam. This data must correspond to the number of figures obtained from the production activities, purchase of goods imported from the same rank or the same type produced by the producer in the country exported to Vietnam.

3. Not to proceed with the examination or request for a program to check the accounting books or any other records of non-resident objects on the territory of Vietnam, which aims to determine the value of the calculated calculation at this.

The appraisal of information provided by the manufacturer of goods provides the identification of the specified customs value in this Article can be done in addition to the territory of Vietnam if the manufacturer's consent and must be notified in advance of the text to the body. The authority of the country is concerned and approved by the agency to proceed with the investigation.

4. Evidence, documentation for determining customs values in this method include:

a) The production of the producer on the expenses stated at the point a and point b 1 This Article has the producer confirmation of the evidence, the number of accounting metrics in accordance with this release;

b) The sale bill of the producer;

c) The evidence for the expense is at the point of paragraph 1 This Article.

What? 12.

1. The applicable case: If not determined to be treated for customs in accordance with the prescribed methods at Article 6, Article 8, Article 9, Article 10, This Article 11, the customs value is determined by the inference method, based on the documents, the customer figures. Of course, available at the time of the definition of customs.

Customs value according to the inference method is determined by applying the sequeking and flexible methods of determining customs value from Article 6, Article 8, Article 9, Article 10, Article 11 of this Information and stop immediately at the specified method of being valued. Customs, with such applicable conditions in accordance with the provisions at paragraph 2 This.

2. When determining the customs value under this method, the customs and customs authorities are not used to the use of the values below to determine the customs value:

a) The price of sale on the domestic market of the same type produced in Vietnam;

b) The sale prices in the domestic domestic market export;

c) The sale prices for export to other countries;

d) The cost of production of goods, minus the cost of the production of goods used in the calculation method;

b) The minimum tax value;

e) The value of the customs authority is determined not to follow the principle and methods of determining the regulation of customs regulations at this level or the value of the operator of the customs, when it has not been reported to be importing goods to importing goods into Vietnam. Male.

g) Use higher value in two alternative values to do customs values.

3. Some cases apply flexion methods of customs treatment:

a) Operate the transaction price method of the same imported goods or the same import goods.

If no imported goods are identical or the same import goods are exported to Vietnam on the same day or over a 60-day period before or 60 days after the export date of the shipment of imports is being identified as customs prices are available. option of identical imported goods or similar imported goods to be exported over a longer period of time, but not more than 90 days before or 90 days after the shipment date of the shipment is being determined by the customs price.

b) The use of a method of determining customs value in accordance with a value-deductible method in one of the following ways:

b.1) Within the 90 days from the date of the import without specifying a bill that is used to deduct, the single-price option is sold out with the largest number of powers within 120 days from the arrival date of the shipment chosen to deduct;

b.2) If there is no resale price of imported goods or imported goods that are identical to the same import goods for people with no special relationship with the importer, the option to resell goods to the buyer has special relations. In particular, the special relationship conditions do not affect prices in trading.

c) The customs value of the imported goods determined by the customs value of the identical import goods has been determined in accordance with the deductible value method or the calculation value method.

d) The customs value of the imported goods determined by the customs value of the same import goods was determined in accordance with the deductible value method or the calculation method of calculation.

4. In addition to these three-Article cases, the application of the flexibility of the method of customs treatment is done based on the price database, but is not in violation of the regulation at paragraph 2 This.

5. Evidence, document: testimonies, documents related to the identification of customs value according to methods have been applied flexion to determine the value of the customs regulation from Article 6, Article 8, Article 9, Article 10, Article 11.

What? 13. Community adjustments

1. Only adjust the plus if the following conditions are met:

a) Due to the buyer of the payment and not counted in the actual value paid or will be paid;

b) Must be related to imported goods;

c) There are objective data, quantiquantiable, consistent with relevant evidence.

The case of a shipment of imports has public adjustments but does not have objective figures, quantiquantiable to determine customs values that are not defined by means of transaction value and must be transferred to the next method.

2. Community adjustments:

a) Cost of sales commission, brokerage fee. The case for these expenses includes taxes submitted in Vietnam not to add those taxes to the customs value of imported goods.

b) The packaging costs associated with imported goods, including: Packaging Prices, other costs associated with the purchase and delivery of packaging to the packaging location, the preservation of goods.

Containers, containers, racks of racks used as a means to pack goods that carry goods and use multiple times is not considered packaging attached to the goods should not be the right amount to the cost of packaging attached to the goods. Well,

c) The cost of packaging goods, including:

C.1) The cost of packaging materials includes the purchase of packaging material and other costs associated with the purchase and transport of packaging materials to the location of the packaging.

C.2) The cost of packaging workers, including employee rent and expenses related to the hiring of the goods packaged goods are being identified with customs prices.

Where the buyer is subject to the cost of food, travel to workers during the time of the packaging, these costs also belong to the cost of the packaging.

d) Help: The value of goods, services provided by the buyer for free or discounted, transferred directly or indirectly to the manufacturer or the dealer, to produce and sell export goods to Vietnam.

d.1) Help grants include:

d.1.1) Raw materials, components, parts, and similar products, which are included in imported goods;

d.1.2) raw materials, materials, consumable fuel in the production of imported goods;

d.1.3) Tools, tools, molds, molds, patterns and similar products used for the production of imported goods;

d.1.4) Design drawings, technical drawings, art design, deployment plans, design design, model design, schm/scheme, outline and similar service products made overseas and needed for the production of imported goods.

d.2) Define the value of the help:

d.2.1) If the goods, aid services are purchased by a person with no special relationship to offer the seller the value of the aid is the purchase price, the help service;

d.2.2) If goods, aid services are due to the importer or person with a special relationship with the importer produced to provide the seller the value of the aid is the price of a commodity production, the help service;

d.2.3) If the goods, the aid service is made by the manufacturer's production base in the foreign country but without the document, the evidence for the specific accounting for the goods, that aid service, the value of the aid is determined by allocating the sum. cost of production in the same period of that facility for the amount of goods, the aid service was produced;

d.2.4) The help of the buyer, the value of the aid, is the cost of rent;

d.2.5) The help of the used goods is the value of the aid that is worth the rest of that commodity;

d.2.6) The aid of goods purchased by the buyer, processed before the transfer to the seller for use in imported goods must add to the added value added by the public, processed into the value of the help;

d.2.7) The help of the buyer, which sells the price to the exporters, must add the added portion of the value to the customs value;

d.2.8) The case after the production of imported goods also obtained raw materials, excess materials, scrap material from the aid goods, the amount of recovery from the raw material and the scrap is subtracted from the value of the help, if there is a number. Whether the value of the scrap or the raw material, the leftover material.

The value of the assistance is determined to include both costs associated with the purchase, transport, insurance to the place of production of imported goods.

d.3) Subversion of the grant value for imported goods.

d.3.1) Principles of the allocation of the help price:

d.3.1.1) The value of the help must be allocated over the import goods;

d.3.1.2) The allocation must form legal evidence;

d.3.1.3) The allocation must comply with the regulations, Vietnam ' s accounting standards.

d.3.2) The method of allocation of the help price:

The navigable operator self-distributs the aid to the goods imported in one of the following methods:

d.3.2.1) Subdistribution to the number of imported goods in the first import shipment;

d.3.2.2) Subdistribution according to the number of units of goods that have been produced as of the time of the first shipment of shipment;

d.3.2.3) Subdistribution to the entire product expected to be produced under the purchase agreement between the buyer and seller (or the manufacturer);

d.3.2.4) Subposition by the principle of descending or increasing;

d.3.2.5) In addition to the above methods, buyers can use other allocation methods (e.g., monthly allocation, quarter, year), with conditions that must comply with the laws of the accounting regime and must be established as a result.

The license fee, the license fee prescribed at this Article 14.

e) The amount of money that the porter must pay from the proceeds after resale, resettlement, use of imported goods is transferred directly or indirectly to the seller in all forms. Declare procedure, check as follows:

E.1) The case of this money identified at the time of the declaration of the affidavit:

E.1.1) The operator of the customs declaration itself at the corresponding criterion on the import of imported goods or customs worth of customs for the case to declare a customs value;

E.1.2) The customs inspection and handling of the test results by regulation at Article 25 of customs regulation of customs procedure; inspection, customs supervision; export tax, import tax, and tax management for export goods, imports.

E.2) The case has not yet defined this amount at the time of the registration of the affidavit due to its reliance on the following sales revenue following the importation or other reasons specified at the contract purchase contract or separate agreement text:

E.2.1) At the time of the registration of the affidavit, the customs operator explicitly states the reason not to declare the amount of money paid by the porter from the amount obtained after resale, resigning, using imported goods on the sale of imported goods or the affidavit. Customs values for the case must declare a customs value. In the 5-day period since the return date, the affidavit says the tax number must be submitted to the actual amount paid on the following supplements, and then submit enough tax money;

E.2.2) The customs authority checks the evidence related to this amount and the declaration of the customs affidavit by the stipulation at e.2.1 this paragraph and processing as follows:

E.2.2.1) The case of undeclared customs or undeclared declaration of the actual amount must be paid, decision-making decision, and a request for an affidavit or an additional declaration. The case of the customs affidavit does not declare or do not declare the addition required, the customs agency, which implements customs value, issue tax, proceeds the amount of tax, the slow payment (if any) rules;

E.2.2.2) The case for the operator of the customs declaration is not correct in accordance with the stipulation at the .2.1 point, the customs agency performs a prescribed penalty.

g) The cost of transportation and cost involved the transport of imported goods to the first entry door, which does not include the cost of the loading, unloading, line-up from the transport vehicle down to the first entry.

In case the costs of the loading, unloading, line up from the transport to the first entry outlet have included in the cost of international transport or have included in the actual price paid or will be paid out of the customs value of the goods. If you meet all the provisions of this Article 15.

g.1) The value of this adjustment is determined on the basis of a transport contract, testimonies, documents related to the transport of goods;

g.2) The purchase price case has not included the cost of transport but the buyer does not have a transport contract, the documents from the document related to the freight, or whether it is not legal, are not applicable to the transaction price method;

g.3) The shipment case has a variety of different types of goods but transport contracts or testimonies, documents related to the cargo transport that do not detail the type of goods, the operator selected one of the following allocalization methods:

g.3.1) Subsection on the basis of the transport price of the carrier of goods;

g.3.2) Subsection according to the weight or volume of the goods;

g.3.3) Allocate by the value of the purchase price of each commodity on the total shipment price.

h) The cost of importing goods imported to the first entry door.

h.1) The case of imported people does not buy insurance for the goods then does not add this expense to customs value;

h.2) The premium purchase fee for both the shipment includes a variety of different types of goods, but has not been recorded in detail for each type of goods, then allocated at the expense of each commodity.

i) The expenses stated at the g point and this h point do not include an increase in value added tax in Vietnam. This tax case has included in the cost of transport, international premium or already included in the price of the payment paid or would be paid out of the customs value of the imported goods if the provision of the regulations stipulated at the expense of the tax. This is $15.

What? 14. copyright fee, license fee

1. The copyright fee is the amount that the buyer must pay directly or indirectly to the subject of intellectual property rights, to be transferred to the ownership or the right to the use of intellectual property rights.

a) The intellectual property is the right of the organization, the individual to the intellectual property, including the right to the author, the right to the right to the author, industrial ownership, and the right to the cultivar.

A.1) The authorship is the right of the organization, the individual to the work of being created or owned;

A.2) Rights related to the right of the author is the right of the organization, the individual to the demonstration, the recording, the recording, the broadcast program, the satellite signal bearing the encrypted program;

A.3) Industrial ownership is the right of the organization, the individual to the invention, the form of industry, the design of integrated circuit layout, brand name, commercial name, geographical directive, business secret, created by its creation or possession and right to the right. It was not healthy.

A.4) Rights to the cultivable breed is the right of the organization, the individual to the new crop breed due to its creation or discovery and development or property rights.

The content of the right to implement the provisions of the Intellecintellectual Property Law.

b) The subject of intellectual property rights: Being the owner of intellectual property rights or organization, the owner is the owner of the transfer of intellectual property rights.

2. The licence fee is the amount that the buyer must pay directly or indirectly to the subject of intellectual property rights to be made a number of activities located within the rights of the industrial ownership.

3. Only adjust the copyright fee, the license fee into the import goods if the following conditions are met:

a) The buyer must pay the copyright fee, the license fee for the use, transfer of the intellectual property rights associated with the prescribed goods of imported goods at paragraph 4 This is being identified with customs value;

b) The license fee, the license fee issued by the buyer must pay directly or indirectly as a condition for the transaction purchase by regulation at paragraph 6 This is being identified as the current customs value on the purchase contract, the grant contract. permission or other agreements on the transfer of intellectual property rights;

c) Not counted in the actual price that paid or would be payment of imported goods that are being determined to value customs.

4. copyright charges, license fees associated with imported goods when:

a) The license fee, the license fee must be paid to be used for the use of the goods label in accordance with the evidence, documents related to the agreement and payment of the copyright fee, the license fee, if the following conditions are met:

(1) The imported goods are resold in the Vietnamese market, or are manufactured simply by provisions of Article 5.

A.2) Goods imported goods branded goods when sold in the Vietnamese market.

b) The license fee, the license fee must be paid to be used in patent, technical tips or other intellectual property rights expressed on the purchase contract, licensing contracts or other agreements on transfer of intellectual property rights if belonging to one of the countries. the following case:

b.1) Patent, technical secret or other intellectual property rights used to produce imported goods;

b.2) Goods imported goods, industrial styles or other intellectual property rights;

b.3) The imported goods are machines or equipment that are built or produced for patent application, technical tips or other intellectual property rights.

For example, the license fee, the license fee satisfaction of the "related goods to import goods" stated at this Annex I.

5. Family processing simple after imports include:

a) The work of preservation of goods during transport and storage (ventilation, spread, drying, cooling or decaying, immerting in the salt, burning sulfur or adding other additals, removing damaged parts and similar tasks);

b) Works such as cleaning dust, screening, selection, classification (including whole being set up) cleaning, painted, split apart;

c) Change packaging packaging and removal or assembly of batches; bottled, jar, packaging, packaging, packaging, and other simple packaging work; simple work such as blender, rubbed, grinding, cutting, bending, curling, casing;

d) Paste the product or packaging of label products, labels or similar signs of distinction;

Mixing simple import of imported goods with other components including dilution with water or other substances, but does not alter the basic properties of the product;

g) The installation, simple assembly of the parts of the product to form a complete product;

Simple assembly is the assembly of details, components, parts together with assembly instruments (screw, butts, chuckles, helcu), or trident grasping or by welding, with the condition that these activities are merely assembled. Regardless of the complexity of the assembly method, the constituent parts do not have to go through any other public process for the product to be a complete form.

h) The combination of two or more of the work listed from point a to this g point;

i) Kill, dissect, but don't make it.

6. copyright fee, license fee is treated as a condition for the transaction to purchase imported goods if belonging to one of the following cases:

a) The buyer only buys goods imported from the vendor due to the specified intellectual property owner or supplier with regard to the owner of the intellectual property; or imported goods must meet technical standards at the request of the intellectual property owner;

b) The buyer is only purchased goods imported when paying the rights fee, the licence fee for the seller or the owner of the intellectual property rights.

Some examples of imported goods satisfy the condition "as a condition for the import of imported goods" stated at this Annex I.

7. Not addition to the customs value if belonging to one of the following cases:

a) The buyer funds must pay for the right to reproduce imported goods or copy the artwork in Vietnam (e.g., a sample imported, then used to produce exactly the exact copy as the original form of the imported item). The amount of money paid to be manufactured goods according to the imported goods is understood to be the right to reproduce imported goods);

b) Purchase amounts must pay for distribution rights or resale of imported goods, if this money is not treated as a condition for the import of imported goods.

In the case of the funds paid for reproducing, the right to distribute or resell imported goods was calculated in the actual price that paid or would be paid not to be excluded from customs value when determining the value of the goods. It's imported.

8. Press release, check:

a) The case of copyright fees, the specified license fee at the time of the declaration of the affidavit:

A.1) The affidavit states the self-declared fee, the licence fee on the import of imported goods or customs charges for the case to declare a customs value;

A2) Customs Enforcement and handling of the test results by regulation at Article 25 of customs regulation of customs procedure; inspection, customs supervision; export tax, import duties, and tax management on goods of exports, imports.

b) The case of copyright fees, the undefined license fee at the time of the registration of the affidavit due to its reliance on the following sales revenue or other reasons are specified specifically at the contract purchase contract or separate agreement text on the payment of the fee. Copyright, license fee, declaration procedure, check out the following:

b.1) At the time of the declaration of the declaration, the affidavit states that the reason not to declare a license fee, the licence fee on the import of imported goods or customs charges against the case must declare a customs value. In the 5-day period since the return date, the affidavit says the tax number must submit to the license fee, the actual license fee paid on the following supplements, and then pay enough tax on the provisions;

b.2) The customs authority examining the testimonies related to the license fee, the license fee, and the declaration of the customs affidavit by the specified regulation at the point of b.1 paragraph and processing as follows:

b.2.1) The case of undeclared customs or declaration of no copyright charges, a licence fee, decision-making decision, and a request for an affidavit or an additional declaration. The case of the customs affidavit does not declare or do not declare the addition required, the customs agency, which implements customs value, issue tax, proceeds the amount of tax, the slow payment (if any) rules;

b.2.2) The case for the operator of the customs declaration is not valid for the specified deadline at point .1, the customs agency performs a prescribed penalty.

9. The license fee, license fee, is partially based on imported goods, part of the base on other factors that are not related to imported goods:

a) The case with the specified number, which separates the copyright fee, the license fee associated with imported goods, plus the transaction value;

b) The case is not specified, separate the portion of the license fee, the license fee associated with the spate goods does not define customs value according to the transaction price method, which moves to the next method.

What? 15. Extraction deductions

1. Only be adjusted unless the following conditions are met:

a) With the objective data, the quantitative is consistent with the relevant legal evidence and available at the time of the valuation of the price;

b) Have been calculated in actual prices that have paid or will be paid;

c) In accordance with the rule of law on the accounting of Vietnam.

2. Extraction:

a) The cost for the activities that arise after the import of goods includes the cost of construction, architecture, installation, maintenance or technical help, technical advice, oversight costs and similar expenses;

b) The cost of transport, the insurance that comes after the cargo has been shipped to the first entry door. The case of these costs involves many different types of goods but has not yet been detailed for each type of goods, which must allocate the costs according to the principle set at point g and point this Article 13.

c) The taxes, fees, fees to submit in Vietnam have been in the purchase price of imported goods. In the case of charges, the fee associated with a wide variety of goods that do not separate each of the goods is allocated according to the proportion of the goods purchased by each commodity.

d)

d.1) Only be adjusted unless there is sufficient following conditions:

d.1.1) A discount in one of the following types of rebate:

d.1.1.1) Reduced price on the commercial level of the sale of goods purchased;

d.1.1.2) Reduced prices according to the number of goods purchased;

d.1.1.3) Reduction in the form and time of payment.

d.1.2) The rebate was established as a text before lining up for transport in the export of goods;

d.1.3) With the objective data, the quantitative is consistent with the magnetic evidence to separate this rebate from the transaction price. The evidence is filed together with the customs affidavit;

d.1.4) Do the payment through the bank using the L/C or TTR method for the entire import goods under the purchase contract.

d.1.5) The declaration price and reality of the number of imported goods, the commercial level, the form and time of payment must be consistent with the seller's discounted publication Board.

d.2) The filing of a discount review clause:

d.2.1) The proposed text minus the rebate after completion of the import and payment for the entire cargo of the contract: 01 itself;

d.2.2) Contract purchase contract: 01 screenshot;

d.2.3) The actual tracking table for the import of goods by model 01 /GG/2015 Annex II This information for the case of goods in the same contract is imported according to multiple trips (multiple declarers).

d.2.4) The sale announced the seller ' s price: 01 screenshots;

d.2.5) Evidence from the payment of all the goods under the purchase contract: 01 screenshot;

d.3) The procedure to declare, check the price drop, the authority to process:

d.3.1) The responsibility of the customs affidavit:

d.3.1.1) The declaration has a rebate at the criteria for "valuing the price" on the import or at the corresponding criteria in the customs statement, but has not yet made adjustments to the discount on the customs value sheet.

d.3.1.2) Calculation, tax on value that is not deductiated except for a discount;

d.3.1.3) The file for the proposed rebate review at the d.2 point after completing the import and payment for the entire purchase of the purchase contract.

d.3.2) The responsibility of the customs agency:

The customs agency where the customs officer filed the filing offer consideration for the adjustment of the execution price:

d.3.2.1) Check case records, testimonies, and related documents accompanying the report's recommendation text;

d.3.2.2) Check, declaration of declaration price and actual quantity; commercial level; form and payment period with the seller's discounted publication;

d.3.2.3) The bureau of the Bureau of Provincial Customs, the city considers, decides to adjust the deduction if there is sufficient regulatory conditions at the d.1 point with the value of a discount of less than 5% of total shipment price and non-lower declared value. the reference price of the identical commodity at the Catalogue of Risk Import goods in terms of value. Other rebate cases, the General Secretary General for Customs review, decided;

d.3.2.4) Disposal of the arbitrate arbitrate due to the discount that is implemented by regulation.

) The cost of the buyer is associated with the marketing of imported goods, including:

.1) The research cost, the market investigation of the product is about to import;

.2) Cost of trademark advertising, import of imported goods;

.3) The cost associated with the display, introduction of new product imported;

d.4) Cost to join the fair, commercial exhibition of new products;

e) The cost of checking the quantity, the quantity quality before import. Where these costs are the agreement between the buyer, the seller and part of the actual price paid or will pay the buyer to the seller, which will not be subtracted from the transaction price;

g) Open L/C costs, transfer fees to pay for the imported shipment, if the cost is paid by the buyer to the bank representing the buyer for the payment of the money.

h) The interest rate corresponds to the rate of interest in the buyer's financial agreement and is related to the purchase of import goods: Only adjusted except the amount of interest from the transaction value when there is full of the following conditions:

h.1) The financial agreement was established in writing;

h.2) The affidavit proved that at the time of the financial agreement was made, the opening rate of interest was not greater than the usual credit rate at the export country, but did not exceed the ceiling interest rate due to the Bank of Vietnam. Male announced.

What? 16. Subdistribution of adjustments

1. The case of an adjustment of plus or adjuvable adjustment is eligible to add or subtract from the customs value of the imported goods but the purchase contract or the evidence, the document related to the plus adjustment or adjustment unless otherwise. In detail for each type of cargo, the operator chooses the allocation method stipulated at paragraph 2 (except for regulatory provisions specified in Article 13 and Article 15 of this Privacy), to allocate those adjustments. for each type of commodity by the principle of the adjustment of the adjustment must be allocated out to the imported goods that are subject to that adjustment.

2. The method of allocation: The observer selected one of the following allocation methods:

a) Subdistribution by number;

b) Subdistribution by weight;

c) Subdistribution by volume;

d) Suborder in invoice value.

What? 17. Customs value for export goods, imports in some special cases, and in some cases.

1. export goods, importers without official price at the time of the registration of the customs post, customs value is a temporary price issued by the operator of the customs officer on the basis of evidence, related documents, and available at the time of the valuation. When there is official price, customs values are defined by the specified method of regulation at paragraph 2 Article 4 and paragraph 2 Article 5 of this. The procedure defined as follows:

a) A temporary price:

A.1) Customs person: An account of the validity of the corresponding criteria in the export customs note, imported when registered to the affidavit, and then declare the time the official price at the "notes section" criteria.

A.2) Customs Enforcement: Review of price-to-be-price and the time of official price under regulation at Article 25 specified customs procedures; inspection, customs supervision; export tax, import tax, and tax management for export goods, import and export duties. The official, the official, the official said the official price of the official price.

b) Official price:

b.1) Customs person: The official statement on the revised declaration, the following addition of the information and the margin of tax arbiter (if any) of the 5-day period of work since the time of official price.

b.2) Customs Enforcement: An affidavit inspection of the customs affidavit, the time at which the official price is, the condition that accepts the time for the official price in accordance with the regulation at this point and processing as follows:

b.2.1) Define Customs of Customs, Tax Edition, levy of the amount of tax, slow money (if available), the decision to punish the administrative violation on the case of non-declare customs, the declaration is not correct for official price; decision making. The administrative violation of the case of the undeclared customs declaration is not valid under the stipulation of this point.

b.2.2) Deal arbitrate arbitrate on the disposal of tax payout in the Tax Management Law and manual text on the case the tax number according to the official price is lower than the tax number filed in the price of a temporary price;

c) The official price time period exceeds 90 days from the date of the declaration of the affidavit, the operator of the manifest and the filing of the sale of goods, the trade bill (01) proved the official price time, responsible before the law. about the accuracy of the official price point; the Director of the Bureau of the Customs of the Provinces, the city of the filing base, the evidence, the actual shipment of export, imported to check, review, decide, and take responsibility for the decision to accept at the cost of the moment. Officially.

d) Terms of acceptance at the time of the official price: The time for the official price is accepted if the following conditions are met:

d.1) The purchase contract for the sale of goods has an agreement on the time that the official price is in line with the export sector, imported according to the international custom;

d.2) The timing of the actual price consistent with the time of the official price according to the agreement written on the contract;

d.3) The official price in accordance with the actual price paid or would pay the payment of the export commodity, importing the evidence from the payment.

The case is not eligible to be accepted at the time of official prices, while the tax rate at the official price is higher than the tax number filed in the price of a temporary price, the customs officer must pay a slow pay for the number of tax arbitrates.

2. Import goods used in Vietnam, which has a change of use for use compared to the purpose that has been identified under the non-taxable, tax-free, tax-exempt object:

a) The imported goods are automotive, automobile: The customs value is determined on the basis of the remaining use of the goods, calculated from time to use in Vietnam (as from the time of entry in customs, customs and customs, to the time of taxation), and specified in particular. It ' s like:

Usage time in Vietnam

Customs value = (%) declaration price at the time of import

From the next six months (183 days)

90%

From over 6 months to 1 year (the rounded is 365 days)

80%

From over a year to two years

70%

From over two years to three years

60%

From over three years to five years

50%

From over five years to seven years

40%

From over 7 years to 9 years

30%

From over nine years to 10 years

15%

Over 10 years

0%

If the declaration price at the time of the import of goods belonging to the subject is not taxable, or tax-exempt, the tax exemption is lower than the price in the price database at the same time, then take the price in the price database and the above specified rate to to determine the value of customs.

b) Other import goods: Customs value is the actual price that has paid or will be paid at the time of the purpose of use, defined in principle, the method of determining the value of customs regulation at this Smart.

3. The customs value of imported goods into Vietnam after outsourcing outsourcing is the outsourcing and valuing of the raw materials used in the outsourcing process provided by the foreign side to show on the macho contract and the investments of the goods. regulation regulation at Article 13 and Article 15 of this. Without taking into account the value of the item after the value of the supplies, the raw material exported from Vietnam to the public service.

4. For imports of imports as goods that make foreign repairs, when imports of Vietnam are subject to a taxable subject, customs value is the cost of paying to repair imported goods in accordance with the evidence associated with the repair of goods. Well,

5. Import goods do not have a contract to purchase goods or do not have a commercial invoice, customs value is the declaration price. In the case of an unsuitable declaration value, the customs authority defines customs values in accordance with the principle and method of determining the value of customs regulations from Article 8 to this Article 12.

6. Goods import surplus to the contract purchase contract or commercial invoice:

a) Goods import goods are identical or similar to imported goods inscribed on the purchase contract or commercial invoice: The customs value of the imported goods in accordance with the method of determining the customs value of the number of imported goods recorded. on the contract for sale of goods;

b) Other goods import goods are other goods with imported goods inscribed on a contract to purchase goods or trade bills: Customs value under the method of determining customs value stipulated from Article 8 to this Article 12.

7. Import goods do not match the contract purchase contract or do not conform to the commercial invoice:

a) The imported goods are not suitable for the rule: Customs value in accordance with the price of payment for goods imported. The goods do not fit in terms of being understood to be in-line-the-line of color, size, style compared to the description of the purchase contract and those differences do not affect the actual price to pay.

b) Import goods are not consistent with the purchase contract or trade bill in addition to the specified case at the point of this paragraph: The customs value under the method of determining the customs value stipulated from Article 8 to this Article 12.

8. The actual import commodity has the difference in quantity compared to the commercial invoice due to the nature of the goods, in line with the delivery conditions and payment conditions in the purchase contract or commercial invoice: The validation of customs value must be based on the sale. to the commercial bill and the purchase contract (delivery conditions, the margin of error, the natural nature of the goods and the payment conditions). Customs value is not lower than the value of the actual payment on the trade bill and related testimonies.

9. The imported goods are the leadless goods that the customs value is the actual price that has paid or will have to pay for the goods, in accordance with the evidence associated with the sale of goods.

10. Goods exported, imported in another special case: The Customs Department of the provinces, the city reported the General Directorate General to report the Ministry of Finance to review, the decision to each specific case in accordance with the principle of the defining principle of maritime customs. Export, import.

Section II

CUSTOMS VALUE SHEET

What? 18. The opening object for customs valuation

Imported goods must declare a customs price on the customs value sheet, except for the following cases:

1. Goods belonging to the non-tax, tax-free, tax-free subject prescribed by the export Tax Act, import tax;

2. Goods imported in the type of raw materials to produce export goods;

3. Goods that are eligible to apply the prescribed transaction price method at paragraph 3 This Article 6, while simultaneously opening up enough customs information on the importing commodity bill of the VNACCS Electronic Information System and the System automatically counts. Customs values;

4. Import goods do not have a purchase contract or no commercial bills.

What? 19. Customs and Customs Value

1. The customs price declaration to declare customs value in accordance with the transaction price method of the imported goods prescribed at Article 6 This is: The declaration form HQ/2015 -TG1 and the instructions for the declaration by this Annex III.

2. The customs value for the declaration of customs values in accordance with the methods of determining customs values stipulated from Article 8 to this Article 12: The declaration form HQ/2015 -TG2 and the instructions for the declaration by Appendix III.

What? 20. Principate, file value for customs

1. Declare the customs value on the customs value sheet for each of the corresponding items in the import of imported goods. The public opinion items on customs prices must be numbered on the order of continuous order, united with the order of that item on the import of imported goods.

2. The customs valuation is the non-detached department of imported goods and is filed with the import of imported goods as customs procedure. The customs value sheet must form 2 copies, a customs archive, a store of goods and archives along with the provisions of imported goods under the law.

Section III

DATABASE OF DATA

What? 21. Value Database

1. The value of the therapeutic database is information concerning the determination of the customs value of export goods, imported by the customs authority, aggregation, classification. The customs database is built by the General Directorate of Customs and regularly updated. Include:

a) Customs price management system;

b) The catalog of export goods, import of the risk of the value and the accompanying reference price.

2. The source of information that forms the database of value:

a) The source of information from the export profile, imported: Are the sources of information available on the export export profile issued by the affidavit or the Customs authority in the process of the customs procedure and after the goods have passed through it. Yeah.

b) The source of information from the export of export goods, importing the risk of value by regulation at this Smart;

c) The source of information about the situation in law enforcement of the business: The sources of information regarding the situation approve of the business policy of the business in declaration and determination of the price, the number of times violations and levels of violation issued by the Customs agency. aggregate analysis on the risk management system;

d) Source information from other sources: As sources of information collected by the Customs agency or by other relevant authorities have been tested for reliability levels.

3. The value database is used to:

a) Build a portfolio of export goods, import risks of value;

b) Customs for export of export, import;

c) Serve the state management of export, importing goods and other fields.

4. General Secretary General of the Bureau of Customs for the details of the construction of construction, management, use of a therapeutic database.

What? 22. Building authority, additions, modification; the principle of using the Export Commodity Portfolio, import of the risk of value and reference price.

1. Secretary General of the General Customs of the Organization for the Construction, addition, amendment:

a) The item in the category of export goods, import risk on the basis of a risk assessment outcome according to the criteria for regulation at Article 24 This Information, business information, information and existing data on the information system of the U.S. At the time of the evaluation. The catalog of exporting goods, importing the risk of value must reflect the information of goods such as: Code number, name of goods.

b) The reference price of the item in the Export Commodity Portfolio, importing the risk of value on the basis of the sources of information collected by regulation at Article 25 of this Information.

2. Catalogue of export goods, import of risk to value and reference price is the basis for the comparative customs authority, the reference, examination of the declaration value of the customs affidavit during the customs procedure or after the goods have been adopted. according to the regulation, which is not used to impose customs values, is circulated internally and used to use unity in the Customs industry.

What? 23. The deadline, the responsibility for construction, addition, modification of the item in the export of export goods, import the risk of value and the associated reference price.

1. A period of construction, addition, modification of the export of export goods, import of the risk of value and the associated reference price: A minimum of six months or in the case required on a review basis:

a) the petitions of the organization, the individual;

b) Proposal of the Bureau of Provincial Customs, city and units of the Customs General agency under provisions at paragraph 2 This.

2. The bureau of the Bureau of Customs, the city responsible for organizing the execution:

a) Update the case test results, the results of the actual test of the goods, results of consultation, determination of value, post-examination results, inspection, anti-smuggling investigations into the respective database system.

b) The results of the case test results, the results of the actual test of goods, the anti-smuggling connection, the cartranche situation, the export tax rate, the import tax, the smuggling situation, the proposed trade fraud, the Customs General Report:

b.1) Additional reference rates for the case of export goods, imported in the export of export goods, import risk to value but no reference price in accordance with the Report of the Supplemalization of the Import goods, importing risk to the export of goods. The price (sample 02 /DMBX/2015 Appendix II This profile) on the basis of the collection of information sources by regulation at Article 25 (except for this point of h 1) This information;

b.2) Modification of the reference price for the declaration price case and the collected information is increased or decreased from above 10% from the reference price at the export of export goods, importing the risk of value according to the revised proposal Report. a portfolio of export goods, import risk imports (model 03 /DMSD/2015 Appendix II This index), on the basis of collecting prescribed information sources at Article 25 (minus 1) This information;

b.3) Add item to the export of export goods, import risk on value and price of this reference to the case of export goods, import meets one of the criteria specified at Article 24 This Information but has not yet been included in the List. Export commodity items, import-risk imports under the Report of the Supplements of the Export Commodity Portfolio, import the risk of value, on the basis of the collection of information sources by regulation at Article 25 (minus 1) This information.

3. The units of the functional base customs agency, the task of managing the specified sources of information at 1 Article 25 This Smart makes an update on the corresponding data system of the Directorate General of Customs.

4. The Import Tax Service (Customs General) monitors, says the governor, director of the Bureau of Provincial Customs, the city that does the update of the information, the Additional Reporting Report, the revision of the export of export goods, importing the risk of prescribed value at paragraph 2. This.

What? 24. The construction criteria, addition, modification of the item in the export of export goods, import risk to value.

1. For export goods:

a) Goods with export taxes and large export tranche;

b) The goods have a high frequency of violations of customs value during the assessment period;

c) A commodity is not properly charged with transaction prices for purposes of tax fraud, export tax evasion, or for an increase in value added tax on export goods.

2. For imported goods:

a) The goods have high import tax rates;

b) The goods account for a large proportion of the total import of imported goods;

c) The goods have a high frequency of violations of customs value during the assessment period;

d) Goods that have a non-correct opening risk for tax fraud purposes, tax evasion;

Goods have a risk of reducing the import price to sell commodity prices into the Vietnamese domestic market.

What? 25. The source of information, construction, addition, modification of the reference price accompanied by the export of export goods, imports of risk of value.

1. The source of information of the customs agency:

a) The source of information on export prices, imports of export goods, identical imports, similarly and has been accepted by the customs authority accepted by the business of overseas testimony at the Customs Information Management Information Management Information System;

b) The source of information about the results of the audit records, the results of the actual test of goods, results of consultation, results of the price adjustment issued by the Bureau of Provincial Customs, the city during the customs procedure and updated at the Data Management Information System Daily customs;

c) The source of information on the results of the resolution of customs complaints issued by the Bureau of Provincial Customs, City, Directorate General of Customs, was updated at the Customs Information Management Information Management Information System;

d) The source of information about the following examination results on customs treatment due to the following examination by the following examination force during the following examination process and updated at the Enterprise Management Information System serving the following information. and risk management;

The source of information about the results of the test, which dealt with fraudulent behavior on customs charges carried out by the anti-smuggling forces in the process of controlling operations, the anti-smuggling investigation was updated at the Information Management Database System;

e) The source of information about the trade fraud situation, on the results of the processing of violations in the process of processing the flow at risk management information systems;

g) The source of information on test results, inspectors due to the Inspector or other forces of the customs industry first, in, after the goods are adopted;

h) The source of information from the additional proposal report, modification of the Bureau of Provincial Customs, the city by regulation at paragraph 2 Article 23 of this Information.

2. Source of information from outside the customs agency:

a) The source of information on the exchange price on the world market (for trading prices on the world market) is shown on the electronic site of that commodity trading market;

b) The source of information on the manifest price issued by the specialized agencies of the Ministry of Management under the law specialized in public registration on the electronic information page of the Ministry of Management by specialized law;

c) The source of information from newspapers, magazines, specialized materials for the industry such as automobiles, motorcycles, electronics, iron iron due to the customs authority collected monthly periodically;

d) The source of price information sold on the Internet from its main electronic information pages or links to the main electronic information site, the trading price on the world market (for trading prices on the world market) is shown on the electronic website of that commodity exchange market;

) The source of information about signs of commercial fraud in the declaration of value is due to relevant agencies such as: market management agency, public security agency, commercial bank or by ministries, industry, tax authorities, Association, businesses, organizations, individuals, and other countries. provide the customs authority;

g) The source of information from the sale prices in the domestic market of the same commodity, the same goods with exports of exports, imports, the connection between market price and export prices for export, imports due to the periodic collection of customs or infrastructure. the supply tax (if any);

h) The source of information on the sale price to export to Vietnam by the customs agency of the countries provided by the bilateral or multilateral customs cooperation agreement.

3. The above information sources are collected over a minimum period of six months from the date of the publication of the export of export goods, importing the risk to the applicable value. After the collection, the Import Tax Service performs the analysis, which rules on the same information sources on the same conditions of purchase to present the Chief Directorate General of Customs to issue a export of export goods, import risks of value and cost of participation. It's all right.

Chapter III

THE ORGANIZATION.

What? 26.

1. This message has been in effect since 1 April 2015.

Repel the Wise, Decision:

a) 205 /2010/TT-BTC December 15, 2010 Protocol 40 /2007/NĐ-CP March 16, 2007 of the Government provides for the identification of customs values for export goods, imports; and the government.

b) Digital 29 /2014/TT-BTC 26 February 2014 amendment, adding some of the provisions of the Digital Information 205 /2010/TT-BTC December 15, 2010 Protocol 40 /2007/NĐ-CP March 16, 2007 of the Government provides for the identification of customs values for export goods, imports; and the government.

c) Decision No. 30 /2008/QĐ-BTC May 21, 2008, on the issue of the publication of the import of the import of imported goods and the instruction manual;

d) Digital 182 /2012/TT-BTC October 25, 2012 amendment, add 1 Item I Decision No. 1. 30 /2008/QĐ-BTC May 21, 2008, on the issue of the publication of the import of the import of imported goods and the instruction manual;

) Decision No. 1102 /QĐ-BTC on May 21, 2008 on the construction, management, use of the price database.

2. The identification, examination of the customs value for the registered customs posts from 1 January 2015 to before this April date the enforced effect is made in accordance with the guidance at the Digital Information Information. 205 /2010/TT-BTC December 15, 2010 and Digital News 29 /2014/TT-BTC February 26, 2014 by the Minister of Finance.

3. The execution process, if the relevant documents refer to this Notice and the appendix that is attached to this message is modified, added or replaced, according to the modified new text, the addition or replacement.

4. Identification of customs value for export goods, importation; customs of customs values during the process of employment procedure; examination of the price after the information has been taken by the regulatory order of the specified customs of the customs of the customs. view; inspection, customs oversight; export tax, import tax, and tax management for export goods, the importation of the Minister of Finance.

What? 27.

1. General Customs in coordination with ministries, industry associations, units of and subordinated to the Ministry of Finance to organize the collection, exchange price information, determine the value of customs by regulation at this Article 25.

2. The bureau of the Bureau of Provincial Customs, the city responsible for organizing the collection, handling information and reporting the General Customs of the Construction, modification of the export of export goods, importing the risk of prescribed value at paragraph 2 Article 23 of this.

3. Customs Enforcement, Customs Enforcement, taxpayer and organizations, the relevant individual responsible for determining the identification of the customs price in accordance with this provision; the case of the entangrium is reflected in the Ministry of Finance, the General Directorate. Customs to be reviewed, the guidance of the ./.

KT. MINISTER.
Chief.

(signed)

Đỗ Anh Tuan