Principles for determining customs value of exported goods in 2024
– Customs value is the selling price of the goods up to the export border gate excluding international insurance fees (I) and international transportation fees (F), determined by sequentially applying customs valuation methods. exported goods according to regulations and stop immediately at the method of determining customs value.
– Export border gate is determined as follows:
+ For sea and air transport methods, the export border gate is the loading port, where goods are loaded onto the means of transport recorded on the customs declaration.
+ For rail transport mode, the export border gate is the loading location at the international intermodal railway border gate recorded on the customs declaration.
+ For road and inland waterway transport, the export border gate is the border gate where goods are exported out of the Vietnamese territory as recorded in the goods purchase contract or other relevant documents. .
- Determining customs value Must be based on objective and quantifiable documents, evidence, and data.
