Unused goods in Vietnam that have changed their purpose of use compared to the determined purpose are not subject to tax and are exempt from tax in 2024.
a) In case the goods change purpose to destroy, customs value is the declared value;
b) In case the goods change their purpose for sale: customs value is the value declare determined on the basis of 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;
c) Except for the cases mentioned in Points a and b of this Clause, customs value is the declared value at the time of import. 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 Circular 39/2015/TT-BTC (amended and supplemented). supplemented in Circular 60/2019/TT-BTC), in accordance with the actual goods
