Allocation of 2024 adjustments
5.1. Clause case plus adjustment or a subtractive adjustment that is eligible to add to or subtract from the customs value of imported goods but the sales contract or documents related to the added or subtracted adjustment do not record the cost. For each type of goods, the customs declarant chooses the allocation method specified in Clause 5.2 below (except for adjustments with separate allocation regulations specified in Article 13 and Article 15 of Circular 39/2015 /TT-BTC), to allocate those adjustments to each type of goods on the principle that the value of the adjustment must be fully allocated to the imported goods subject to that adjustment.
5.2. Allocation method: Customs declarants choose one of the following allocation methods:
a) Allocation based on quantity;
b) Allocation by weight;
c) Distribution by volume;
d) Allocation according to invoice value.
