Customs value of goods imported into Vietnam after outsourcing to foreign parties 2024
The customs value of goods imported into Vietnam after outsourcing processing to a foreign party is the processing rental fee and the value of raw materials used in the processing process provided by the foreign party shown on the contract. processing and adjustments specified in Article 13 and Article 15 of the Circular 39/2015/TT-BTC (amended and supplemented in Circular 60/2019/TT-BTC). The value of supplies and raw materials is not included in the customs value of the product after processing export from Vietnam to be processed under a processing contract.
