Imported goods do not have a goods sale contract and commercial invoice 2024
Imported goods do not have a sales contract goods and commercial invoice; Imported goods are transported to Vietnam by postal or express delivery services, without sales contracts and commercial invoices, 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 Circular 39/2015/TT-BTC (amended, supplemented in the Circular 60/2019/TT-BTC), consistent with the reality of imported goods.
