Imported goods do not conform to the goods purchase contract or do not conform to the 2024 commercial invoice
a) Imported goods do not conform to specifications: Value Customs according to the actual value paid for imported goods. Goods that do not conform to specifications are understood as actual imported goods that have differences in color, size, style compared to the description in the sales contract and those differences do not affect the actual price. pay.
b) Imported goods do not conform to the sales contract or commercial invoice other than the case specified in Point a of this Clause: Customs value according to the customs value determination method specified in Articles 8 to Articles 12 Circular 39/2015/TT-BTC (amended and supplemented in Circular 60/2019/TT-BTC).
