Inference Methods 2024
2.6.1. Applicable case: If cannot be determined customs value According to the methods specified in sections 2.1, 2.2, 2.3, 2.4 and section 2.5, the customs value is determined by the deductive method, based on available documents and data at the time of value determination. custom.
2.6.2. Customs value according to the deductive method is determined by sequentially applying and applying the customs value determination methods specified in sections 2.1, 2.2, 2.3, 2.4 and section 2.5 and stopping immediately at the method. customs value can be determined, provided that the application is consistent with the provisions in clause 2.6.3 below.
2.6.3. When determining customs value using this method, customs declarants and customs authorities are not allowed to use the following values to determine customs value:
a) Selling price on the Vietnamese domestic market of the same item produced in Vietnam;
b) Selling price of goods in the domestic market of the exporting country;
c) Selling price of goods for export to other countries, not Vietnam;
d) Cost of producing goods, except in cases where the costs of producing imported goods are used to determine the calculated value in the calculated value method;
d) Reference price in the List of imported goods with customs value risks;
e) Value declared by the customs declarant when there has been no purchase or sale of goods to import goods into Vietnam;
g) Use the higher of the two alternative values as the customs value.
4. Inference method is determined as follows:
a) Applying the transaction value method of imported goods: In cases where the customs value of goods cannot be determined according to the transaction value method of imported goods due to lack of documents, records, or numbers, Quantitative data about the plus or minus adjustment according to the provisions of Article 13 and Article 15 of Circular 39/2015/TT-BTC will use the data on that amount confirmed in writing by the supplier to the customer. customs declaration.
b) Apply the transaction value method of identical or similar imported goods. If there are no identical imported goods or similar imported goods exported to Vietnam on the same day or within a period of 60 days before or 60 days after the export date of the imported goods lot being valued. Customs price selects identical imported goods or similar imported goods exported within a longer period of time, but not more than 90 days before or 90 days after the export date of the shipment being determined. customs value.
c) Apply the method of determining customs value according to the deductible value method in one of the following ways:
c.1) Within 90 days from the date of import, if the unit price used for deduction cannot be determined, select the unit price sold with the largest cumulative quantity within 120 days from the date of import of the batch. goods selected for deduction;
c.2) If there is no resale unit price of the imported goods themselves or identical or similar imported goods to a person who has no special relationship with the importer, then choose the resale unit price. goods to a buyer who has a special relationship with the importer, provided that the special relationship does not affect the resale price.
d) The customs value of imported goods is determined by the customs value of identical imported goods determined by the deductible value method or calculated value method.
d) The customs value of imported goods is determined by the customs value of similar imported goods determined according to the deductible value method or calculated value method.
e) In case the value cannot be determined according to the provisions from Points a to dd of this Clause, the application of customs valuation methods is carried out based on the customs value database, but not may violate the provisions of Clause 3 of this Article.
5. Documents to determine customs value according to this method include (01 photocopy of each document):
a) Documents and vouchers provided by the supplier confirming the adjustment in case of applying the transaction value method of imported goods;
b) Customs declaration of identical or similar imported goods in case of applying the transaction value method of identical or similar imported goods;
c) Sales invoice of the importer in case of applying the deductible value method;
d) Other vouchers and documents related to customs valuation according to this method (if any).
