Based on related laws and decrees and at the request of the Director of the General Department of Customs, the Minister of Finance promulgates the Circular providing for customs value of imported goods and exported goods on 25 March 2015.
Main contents of the circular include:
- Rule and methods for customs valuation applicable to exported goods
- Rule and methods for customs valuation applicable to imported goods
- Customs valuation according to transaction value
- Special relationship
- Customs valuation according to the transaction value of identical imported goods
- Customs valuation according to the transaction value of similar imported goods
- Customs valuation according to the deductible value
Please click here for the full circular.