Imported goods are in excess compared to the goods purchase contract or commercial invoice 2024
a) Imported goods excess password are goods identical or similar to the imported goods recorded in the sales contract or commercial invoice: Customs value of excess imported goods according to the method of determining the customs value of the number of imported goods recorded on the contract of sale of goods;
b) Excess imported goods are goods other than imported goods recorded in the goods purchase contract or commercial invoice: Customs value according to the customs value determination method specified in Articles 8 to Articles 12 Circulars 39/2015/TT-BTC (amended and supplemented in Circular 60/2019/TT-BTC).
