Principles for determining customs value of imported goods 2024
– Customs value is the actual price payable up to the first import border gate determined by sequentially applying six methods (Transaction value method; Transaction value method of identical imported goods; Value method transaction price of similar imported goods; Deductive value method; Deductive value method), and stop at the method of determining customs value.
– In case the customs declarant requests in writing, the procedure for applying the method value Deduction and actuarial value methods are interchangeable.
– The determination of customs value must be based on objective and quantifiable documents, records and data.
– The first import border gate is determined as follows:
+ For sea and air transport methods, the first import border gate is the discharge port stated on the bill of lading;
+ For rail transport mode, the first import border gate is the international intermodal railway station recorded on the customs declaration;
+ For road and inland waterway transport, the first import border gate is the border gate where imported goods enter Vietnamese territory as recorded on the customs declaration.
