The DECREE regulates the determination of taxable value of imported goods according to the principles of the agreement on implementation of article 7 the General Agreement on tariffs and trade _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the GOVERNMENT pursuant to the law on organization of the Government of 25 December 2001;

Export Tax base, import tax;

Pursuant to article 71 of Customs Law;

At the suggestion of the General Director of the Bureau of customs.

DECREE: chapter one: GENERAL PROVISIONS article 1. The scope and subjects of application 1. This Decree regulates the determination of taxable value of imported goods according to the principles of the agreement on implementation of article 7 the General Agreement on tariffs and trade (hereinafter abbreviated as tax value under GATT).

2. Goods imported under the commercial contracts originating from countries or international organizations that Vietnam is committed to making tax value under the GATT is the object of applying tax value specified in this Decree.

3. Based on the commitment of the State of the Socialist Republic of Vietnam with other countries, international organizations and the real situation of Vietnam, the General Director of the Customs Bureau in collaboration with the ministries and agencies concerned the Prime Minister to decide, subject scope specific application of tax provisions worth in this Decree.

4. The value of the tax for imported goods outside the object prescribed in clause 2, clause 3 article 1 and Article 18 paragraph 1 of this Decree, be made under the provisions of the law on the export tax, import tax.

Article 2. The time and method of determining the value of tax 1. The time determined the value of the tax for imported goods is the date the customs registration customs declaration of goods imported.

2. The value of the tax for imported goods are determined by sequential application of one of the methods specified from article 5 to article 10 of this Decree and stopped right in the method to determine the value for tax calculation.

The case of the Customs proposed the application of sequence method of determining taxable value provided for in article 8 and article 9 of this Decree may be changed for another.

Article 3. The rates used to determine the value for tax calculation 1. Tax value in Vietnam.

2. The rates used to determine the taxable value of imported goods is the average transaction rates on interbank currency market due to the State Bank of Vietnam announced at the time of registration of the Declaration of goods imported. In the case of banks not publish rates or information not to be the gate of the day shall apply according to the tax rates of the adjacent day earlier.

Article 4. Explain the Terms Of this Decree, the terms below are interpreted as follows: 1. the transaction value is the price actually paid or to be paid for the goods sold for export to Vietnam.

2. Imported goods identical goods is the same in all respects, including physical characteristics, quality and reputation; they are manufactured in the same country, by the same manufacturer or producer as authorized by the manufacturer, which was imported into Vietnam.

3. Imported goods are the same goods even though not all the same but have the same basic characteristics, made from the raw material, the equivalent; they have the same function and can be interchangeable in commercial transactions; they are manufactured in the same country, by the same manufacturer or producer as authorized by the manufacturer, which was imported into Vietnam.

4. the special relationship between the buyer and the seller are the following relationships: a) they are members of a business;

b) they are the owner of a business;

c) and they are hired;

d) seller has the right to control the buyer or vice versa;

DD) They were a third party control;

e) they control a third party;

g) they are members of a family in the following relationships:-spouse;

-Parents and children;

-Sibling;

-Grandparents and grandchildren, are interrelated with each other;

Her uncles, and grandchildren-are interrelated with each other;

-My wife's parents and her husband, her parents and son-in-law daughter-in-law;

-Strawberry sibling, brother-in-law.

h) A third person who owns, controls or holds 5% or more of voting stock of each side.

Chapter 2: METHODS for DETERMINING the TAXABLE VALUE of IMPORTED GOODS for article 5. Method of determining the value of the tax calculation according to the transaction value of imported goods.

 1. The value of the tax for imported goods is the transaction value, after it has been adjusted in accordance with article 11 of this Decree.

2. the conditions of application of the method of determining the value of the tax calculation according to the value of the transaction: a) the buyer has full authority, the use of the goods after importation. If any of the restrictions below shall be deemed to satisfy this condition:-the sale, using the goods must comply with the provisions of the law of Vietnam.

-The buyer and seller have agreed on where to consume the goods after importation.

-Other restrictions do not affect the value of the goods.

b) the sale or price is not subject to some condition leading to the failure to determine the value of the goods need to determine the value for tax calculation;

c) after the resale of the goods, the importer does not have to pay any extra money from the proceeds resulting from the use, disposition of goods brought back, regardless of the adjustment provided for in article 11 of this Decree;

d) buyers and sellers have no special relationship or if yes then that relationship does not affect the value of the transaction. Determining the influence of the special relationships that are specified in paragraph 3 of this article.

3. Determine the influence of the special relationship to the value of the transaction: a) the case of the buyer to declare they have a special relationship with the seller but this special relationship does not affect the value of the transaction shall be deemed to satisfy the provisions of paragraph 2 of this Article with a d.

b) where the Customs authorities have the bases for that special relationship that affects the value of the transaction, they must immediately notify in writing to the customs people know to prove by pointing out the value of the transaction is approximately with one of the following value of shipments are exported to Vietnam in the same day or within 30 days before the , or after the date of export shipments are identified:-transaction value of imported goods identical or similar to be sold to other importers who do not have a special relationship with the exporter (seller);

-Tax value of imported goods identical or similar to be determined according to the provisions of article 8 of this Decree;

-Tax value of imported goods identical or similar to be determined as specified in article 9 of this Decree.

If more than 30 days from the date of notification of the Customs office where the Customs does not prove to be the Customs Authority made in accordance with point b paragraph 4 to article 13 of this Decree.

Article 6. Method of determining the value of the tax calculation according to the transaction value of identical imported goods 1. Goods imported into Vietnam if not determine the value of the tax according to the provisions of article 5 of this Decree, the tax value is the value of transactions of identical imported goods already determined value tax calculation as prescribed in article 5 of this Decree.

2. identical imported goods must satisfy the following conditions:


a) imports identical been exported to Vietnam on the same day or within 30 days before or after the date of export of the shipment are to be determined value tax calculation;

b) imports identical have traded in the same level or has been adjusted to the same wholesale or retail level; have the same number or has been adjusted to the same number of shipments are to be determined value tax calculation;

c) imports is identical with the same distances and shipping method, or has been adjusted to the same distance and the same shipping method as shipments are defined tax value.

3. When applying the method of determining the value of the tax specified in this attribute, if no imports are produced by the same manufacturer, the new comment to the goods produced by other manufacturers, but must ensure the regulation on imported goods is identical.

4. When determining the value of the tax provisions in this that determine the value of the transaction from both of the imported goods is identical over the tax value is the lowest transaction value, after having adjusted the price about the same the conditions specified in paragraph 2 of this Article.

Article 7. Method of determining the value of the tax calculation according to the transaction value of similar imported goods 1. Goods imported into Vietnam if not determine the value of the tax provisions in article 5 and article 6 of this Decree, the tax value is the value of the transaction of similar imported goods already determined value tax calculation as prescribed in article 5 of this Decree.

2. similar imported goods must satisfy the following conditions: a) of similar import shipment was exported to Vietnam on the same day or within 30 days before or after the date of export of the shipment are to be determined value tax calculation;

b) of similar import have traded in the same level or has been adjusted to the same wholesale or retail level; have the same number or has been adjusted to the same number of shipments are to be determined value tax calculation;

c) similar import have the same distance and the method of transfer, or has been adjusted to the same distance and the same shipping method as shipments are defined tax value.

3. When applying the method of determining the value of the tax specified in this attribute, if no imports are produced by the same manufacturer, the new comment to the goods produced by other manufacturers, but must ensure the regulation on similar imported goods.

4. When determining the value of the tax provisions in this that determine the value of your transactions from the two imported goods worth over, similar tax is the lowest transaction value, after having adjusted the price about the same conditions stipulated in paragraph 2 of this Article.

Article 8. Method of determining the value of the tax deduction value by 1. Goods imported into Vietnam if not determine the value of the tax according to the provisions of article 5, article 6 and article 7 of this Decree, the tax value is the value of the deduction. The value of the deduction is determined based on the sale price of the imported goods on the market of Vietnam minus (-) to the more affordable, sales profit incurred after import.

2. The selling price of imported goods on the market in Vietnam is determined according to the following principles: a) the selling price of imported goods is the actual selling price, if there is no actual sale prices of imported goods need to determine the value of the tax calculation, the actual selling price of the imported goods identical or similar imported goods is also the status quo as when imported to be sold on the domestic market in order to determine the actual sale price;

b) Who imports and domestic buyers have no special relationship;

sale prices on c), the number of sold out;

d) the goods sold (wholesale or retail) right after the import, but not too slow 90 days after the importer of the shipment.

3. The reasonable costs, sales profit incurred after the import of the goods: a) the case of the import of purchase according to the method of sale, buyout clause be deducted include:-The cost of transport and insurance costs for the goods when sold on the domestic market;

-Taxes, fees and charges must be filed with the State budget when importing and selling imported goods which, under the provisions of the current law are accounted to the equity price, sales revenue and cost of sales;

-General management costs related to the sale of the imported goods;

-Sales profit after import.

b) where the import is the sales agent for foreign traders, the costs are deducted as Commission sales.

Of cases, sales agents are foreign traders authorized to perform certain activities related to the sale after import in Vietnam in addition to contract agents, then the costs of these activities arose in Vietnam are well except to the extent that the costs have been agreed upon in the contract.

4. Imported goods through processing, machining process more in water, can also be determined value tax calculation according to the principles specified in paragraph 1 of this article and except for adding the cost of fabrication, processing increases the more the value of the goods.

The case after machining, processing of imported goods changed characteristics, properties, uses and no longer recognize as imported goods not originally applied the method of determining the value of the tax provisions in this article.

5. The determination of the reasonable cost, sales profits stipulated in paragraph 3 of this article must be based on objective data available, in accordance with the accounting principles of Vietnam.

Article 9. Method of determining the value of the tax as computed value 1. Goods imported into Vietnam if not determine the value of the tax calculation according to the specified method from article 5 to article 8 of this Decree, the taxable value is the computed value. The computed value is identified include the following: a) costs, profit producing imported goods;

b) The costs to adjust to the provisions in clause 1 article 11 of this Decree.

2. Determining the computed value is based on the figures supplied by the manufacturer and in accordance with the accounting principles of the country of origin of the goods.

Article 10. Deductive method 1. Goods imported into Vietnam if not determine the value of the tax calculation according to the specified method from article 5 to article 9 of this Decree, the taxable value is determined by appropriate methods, based on the documents, the objective data available at the time of determining value for tax calculation and in accordance with the provisions of this Decree.

2. When applying the deductive method shall not be used the following value to determine the value for tax calculation: a) the selling price on the domestic market of goods of the same type were manufactured in Vietnam;

b) sale price of the goods in the country of export on the domestic market;

c) selling price of the goods for export to another country;

d) the cost of production of the goods, except for the cost of production of the goods prescribed in article 9 of this Decree;

minimum tax rates);

e) prices assume;

g) worth of transactions of goods identical or similar imported goods higher when determined from two different value back up.

Article 11. The adjusted 1. The account must be added the value of the transaction to determine the value for tax calculation: a) The costs below due to the imports of goods subjected to but not yet counted in the value of the transaction:


-The cost of commissions and brokerage fees, except buying commissions;

-Costs associated with packaging of goods;

-Packing costs, including the cost of materials and labor costs.

b) worth of goods and services provided by the buyer to the seller free of charge or at a discount, to produce and consume them and be allocated for imported shipments, including:-raw materials, component parts of the goods, and similar details form in the imported goods;

-Tools, molds, and mold the same details are used for the production of imported goods;

-Fuel, energy consumption in the production process goods imported;

-Technical design, construction design, art design, template design, site map and sketch is done overseas used to produce goods.

c) royalty free, license to use the intellectual property rights related to the imported goods that the buyer is charged as the condition of the sales of the imported goods;

d) The amount that the person is obtained after the import, use the imported goods are shipped in any form for sellers;

DD) transportation costs, loading, shipping-related shipping imports to enter the gate;

e) costs of insurance of goods to the entry gate.

2. The account below is deducted off the transaction value if already included in the purchase price of imports: a) the costs for the activities arising after importation of goods, including: the cost of building, architecture, installation, maintenance or technical assistance;

b) shipping costs, domestic insurance arise after importation;

c) taxes, charges and fees to be paid in the State budget to the purchase price of imports;

d) pay interest related to the payment of money to buy imported goods, provided the interest payable is specified in the purchase contract and in accordance with the usual credit interest rates by credit institutions of the country of export that apply at the time of signing the contract;

DD) The account off done before queue up transport in the country of export commodities, are made in writing and filed with customs declaration of goods imported.

3. The plus or minus the costs specified in clause 1 and clause 2 of this only be done on the basis of the objective data, is available.

4. do not add or subtract out any account other than the account specified in clause 1 and clause 2 of this Thing.

Chapter 3: rights and OBLIGATIONS of the CUSTOMS, the CUSTOMS AGENCY'S RESPONSIBILITY article 12. The rights and obligations of the customs 1. Rights of Customs: a) recommended the Customs confidentiality of information relevant to the determination of taxable value provided;

b) recommended the Customs Guide, announced the tax value determined under the provisions of this Decree;

c) is entitled to demonstrate the accuracy and honesty of the tax value has been declared and the appeal decision on the tax value of the Customs according to the provisions of article 15 of this Decree.

2. Obligations of the Customs: a full declaration, Self) exactly the content model declarations tax worth of imported goods; determine the value for tax calculation and responsible before the law for the accuracy, the truthfulness of the content of the Declaration and the result determines the value of the tax calculation;

b) Filed, present the document as a base test, determine the value of the tax calculation at the request of the Customs authorities;

c) subjected to checks by Customs authorities about the value of tax specified in this Decree.

Article 13. The responsibilities and powers of the Customs authorities 1. General Department of customs value declarations release tax of goods imported, specifying the content declaration match each method of determining the value of the tax specified in this Decree. The Customs Bureau, the province, the city in Central or branch-level gate customs declarations worth tax calculation for the customs declaration; guide the customs declaration, define the value of the taxable goods imported under the provisions of this Decree.

2. Ask the customs declaration filed, present the documents related to the sale of goods in order to prove the accuracy, the truthfulness of the tax value of the imported goods have been declared.

Case, the customs declaration does not prove to be accurate, the integrity of the tax value, they must immediately notify in writing to the customs people know.

3. Confidentiality of the information provided by the customs related to the determination of the value of the tax as proposed by the customs.

4. the Customs authorities have the right to determine the value of the tax calculation for the following cases: a) the Customs does not determine the tax value in one of the prescribed methods from article 5 to article 10 of this Decree within Customs procedures;

b) The customs without proof or documents do not prove the accuracy, the truthfulness of the tax value has been declared during 30 days from the date of notification of the Customs authorities;

c) The customs tax worth of false identification or the determination of the value of the tax not properly with the provisions of this Decree.

5. check the Declaration, define the value of the tax base for imported goods.

Chapter 4: HANDLING COMPLAINTS and VIOLATION of article 14. Complaints and complaints 1. The case of the Customs have the basis for that decision about the tax value of the customs are not true then sent a complaint to the Bureau Chief of the Customs Bureau, which determines the value of the tax calculation. While pending, the customs must still accept the decision about the tax value of the customs.

2. If you do not agree with the decision of the complaints Bureau Chief Bureau of customs, Customs has the right to complain to the Director of the Customs Bureau, the province, the central cities. If does not agree with the decision to resolve the complaints of the Customs Bureau, the central cities, the Customs have the right to complain to the competent State agencies as prescribed by law.

The Customs have the right to sue to the Court under the provisions of the law.

3. The time limit, the procedure for resolving complaints, the authority to resolve complaints made under the provisions of the law on complaints and the provisions of relevant laws.

Article 15. Handle violation of organization, individuals violating the provisions of this Decree shall, depending on the nature and extent of the violation will be sanctioning administrative violations or arrested save for criminal liability in accordance with the law.

Officers, customs officials and other individuals lack responsibility, violating the provisions of this Decree, cause damage to the Customs to compensation in accordance with the law and depending on the nature and extent of the violation being disciplined or prejudice criminal liability under the law.

Chapter 5: IMPLEMENTATION article 16. The responsibilities of the State administration bodies 1. General Department of customs, in coordination with the relevant ministries and agencies to collect, build data serve to determine the value of the tax computed under the provisions of this Decree and remedies against commercial fraud through reviews.

2. State Bank of Vietnam to steer, guide and credit institutions provide adequate documentation relating to the payment of export shipment, import service for inspection, determine the value of the tax calculation.

Article 17. Reserved terms


1. not apply paragraph 4 Article 8, article 9 of this Decree. Pursuant to international commitments and actual conditions of the Vietnam General Department of customs, in coordination with the ministries and agencies concerned the Government amend, supplement or annul the provisions in this paragraph.

2. Reserve the limited application of minimum tax calculation prices for some imported goods to protect the interests of the State and domestic production. Based on the above principles and operating mechanism of import and export commodities, the Ministry of finance in cooperation with the ministries and agencies concerned issued a category imported goods apply minimum tax rates prescribed in this paragraph.

Article 18. Terms of implementation 1. The Decree has effect as from July 1, 2002.

Imported goods in Vietnam's goods to make agreement on preferential tariffs general effect (CEPT) of the ASEAN countries are applying the value calculated according to the provisions of this Decree.

2. in case, when the Treaty article 7 implementation the General Agreement on tariffs and trade have additional amendments to the content of the amendments and supplements of the agreement is not contrary to the basic principles of the law of Vietnam and the international treaties to which Vietnam signed or joined , shall apply as the content has been modified and supplemented by the agreement. General Department of customs the Government amended and supplemented this Decree conform to the revised content, addition of the agreement.

3. The General Department of customs research, drafting the text tutorials made this Decree to the Secretary, the Chairman of the Government Office sign issued under the provisions of decision No. 40/2002/QD-TTg dated 18 March 2002 by the Prime Minister about signing authority issued legal documents to implement state management for the hospitality industry by sector, government agencies manage.

4. Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of the people's committees of provinces and cities under central authority responsible for the implementation of this Decree.