Imported goods that have been used in Vietnam and have changed their purpose of use compared to the determined purpose are subject to non-tax, tax exemption, and tax exemption consideration in 2024.
a) Import goods are cars and motorbikes: Customs value is determined on the basis of the remaining use value of the goods, calculated according to the time of use in Vietnam (calculated from the time of import according to the customs declaration to the time of use in Vietnam). tax calculation point) and are specifically determined as follows:
| Time of use in Vietnam | Customs value = (%) declared value at the time of import |
| 6 months or less (rounded to 183 days) | 90% |
| From over 6 months to 1 year (rounded to 365 days) | 80% |
| From over 1 year to 2 years | 70% |
| From over 2 years to 3 years | 60% |
| From over 3 years to 5 years | 50% |
| From over 5 years to 7 years | 40% |
| From over 7 years to 9 years | 30% |
| From over 9 years to 10 years | 15% |
| Over 10 years | 0% |
If the declared price at the time of import of goods that are not subject to tax, or are exempt from tax, or considered for tax exemption, is lower than the price in the price database at the same time, then the price in the database shall be taken. Price data and rates specified above to determine customs value.
b) Other imported goods:
b.1) In case the goods change their purpose for destruction, the customs value is value declare;
b.2) In case the goods change their purpose for sale: customs value is the declared value determined on the basis of the actual selling price. In case the customs authority has grounds to determine the declared value as inappropriate, the customs value shall be determined according to the value determination method specified in this Circular, in accordance with the actual goods;
b.3) Except for the cases mentioned in Points b.1 and b.2 of this Clause, the customs value is the declared value. In case the customs authority has grounds to determine the declared value as inappropriate, the customs value shall be determined according to the value determination method specified in this Circular, in accordance with the actual goods.
