Imported goods are leased goods in 2024
For imported goods it is rented goods, customs value is the declared value determined on the basis of the actual price paid or to be paid to rent the goods and other expenses that the lessee must pay to bring the goods to the border gate. Enter first, in accordance with vouchers and documents related to the rented goods.
For imported goods it is borrowed goods, customs value is all the costs that the borrower must pay to bring the goods to the first import border gate, in accordance with the documents and documents related to the borrowed goods.
In case the customs authority has grounds to determine that the customs declarant declared an inappropriate value, the customs value shall be determined according to the value determination method specified in this Circular, in accordance with the actual goods. import.
