Adjustments except 2024
4.1. Only be minus adjustment if the following conditions are met:
a) There are objective, quantifiable data consistent with relevant legal documents and available at the time of value determination;
b) Included in the actual price paid or to be paid;
c) In accordance with the provisions of Vietnamese accounting law.
4.2. Minus adjustments:
a) Costs for activities arising after importing goods include costs for construction, architecture, installation, maintenance or technical assistance, technical consulting, supervision costs and other expenses. similar costs;
b) Transportation and insurance costs incurred after the goods have been transported to the first import border gate. In case these costs are related to many different types of goods but have not been recorded in detail for each type of goods, the costs must be allocated according to the principles stated at Points g and h, Article 13 of Circular 39/2015. /TT-BTC;
c) Taxes, fees, and charges payable in Vietnam are included in the purchase price of imported goods. In case fees and charges related to many different types of goods are not separated for each type of goods, they will be allocated in proportion to the purchase value of each type of goods.
d) Discount:
d.1) Only yes minus adjustment when the following conditions are met:
d.1.1) The discount falls into one of the following discount types:
d.1.1.1) Discount according to the commercial level of the goods purchase and sale transaction;
d.1.1.2) Discount based on quantity of goods purchased and sold;
d.1.1.3) Discount based on form and payment time.
d.1.2) The discount is made in writing before loading the goods onto the means of transport in the exporting country;
d.1.3) There is objective, quantifiable data consistent with the documents to separate this discount from the transaction value. These documents are submitted along with the customs declaration;
d.1.4) Make payment via bank by L/C or TTR method for all imported goods under the sales contract.
d.1.5) The declared and actual value of the quantity of imported goods, commercial level, form and time of payment must be consistent with the seller's Discount Announcement.
d.2) Documents requesting discount consideration:
d.2.1) Written request for deduction of discount after completing the import and payment for all goods under the contract: 01 original copy;
d.2.2) Goods purchase contract: 01 photocopy;
d.2.3) List for monitoring the actual import of goods according to form No. 01/GG/2015 Appendix II Circular 39/2015/TT-BTC for cases where goods in the same contract are imported under many different trips (many declarations): 01 original;
d.2.4) Seller's price reduction announcement: 01 copy;
d.2.5) Payment documents for all goods included in the sale contract: 01 photocopy;
d.3) Procedures for declaring and checking discounts and handling authority:
d.3.1) Responsibilities of customs declarants:
d.3.1.1) Declaring a discount in the "details of value declaration" criterion on the import declaration or in the corresponding criterion on the customs value declaration, but no adjustment has been made to subtract the discount price on the customs value declaration.
d.3.1.2) Calculate and pay tax according to value without deduction of discount;
d.3.1.3) Submit application for consideration of discount according to the provisions in point d.2 of this clause after completing the import and payment for all goods under the sales contract.
d.3.2) Responsibilities of customs authorities:
The customs authority where the customs declarant submits the application for consideration and adjustment to deduct the discount shall:
d.3.2.1) Check records, documents and relevant documents attached to the customs declarant's written request;
d.3.2.2) Check and compare the declared value and the actual quantity; commercial grade; payment form and time with the seller's discount announcement table;
d.3.2.3) The Director of the Provincial or City Customs Department shall consider and decide to adjust the discount if all the conditions specified in Point d.1 of this Clause are met with the value of the discount below 5% The total value of the shipment and the declared value are not lower than the reference price of identical goods in the List of imported goods at risk of value. In other cases of price reduction, the Director General of the General Department of Customs will consider and decide;
d.3.2.4) Handle the tax difference due to the deductible discount according to regulations.
d) Expenses borne by the buyer related to marketing imported goods, including:
d.1) Expenses for research and market investigation on products to be imported;
d.2) Expenses for advertising brands and imported goods;
d.3) Expenses related to the display and introduction of newly imported products;
d.4) Expenses for participating in trade fairs and exhibitions on new products;
e) Costs for checking quantity and quality of goods before import. In case these costs are agreed between the buyer and the seller and are part of the actual price paid or to be paid by the buyer to the seller, they will not be deducted from the transaction value;
g) L/C opening costs, money transfer fees to pay for imported goods, if these costs are paid by the buyer to the bank representing the buyer to make payment for the goods.
h) The interest amount corresponds to the interest rate according to the buyer's financial agreement and is related to the purchase of imported goods: The interest amount can only be deducted from the transaction value when all the necessary conditions are met. following conditions:
h.1) Financial agreement is made in writing;
h.2) The customs declarant can prove that at the time the financial agreement was made, the declared interest rate was not greater than the normal credit interest rate in the exporting country, but did not exceed the interest rate. ceiling announced by the State Bank of Vietnam.
