Transaction value method of imported goods similar to 2024
2.3.1. Applicable case: If cannot be determined customs value According to the transaction value method and the transaction value method of identical imported goods, the customs value of imported goods is determined according to the transaction value method of similar imported goods, with Similar conditions of imported goods have been accepted by customs authorities for customs valuation according to the transaction value method and have the same trading conditions and export time conditions as imported goods. are determining customs value as prescribed in subsection 2.3.2 below.
In case a similar imported goods lot cannot be found with the same trading conditions as the imported goods lot being determined by customs value, a similar imported goods lot with different trading conditions must be selected, but the conditions must be met. adjusted to the same trading conditions.
2.3.2. Conditions for selecting similar imported goods lots: Similar imported goods lots are selected if they fully meet the following conditions:
a) Conditions on export time:
The same batch of imported goods must be exported to Vietnam on the same day or within a period of 60 days before or 60 days after the date of export as the imported goods being determined by customs value.
b) Conditions of sale:
b.1) Conditions on commercial level and quantity:
b.1.1) A similar imported goods batch must have the same conditions in terms of commercial level and quantity as the imported goods batch being determined by customs value;
b.1.2) If the imported goods lot mentioned in point b.1.1 cannot be found, select the imported goods lot with the same commercial level but different in quantity, then adjust the transaction value of the imported goods. Similar exports in the same quantity as the shipment being determined by customs value;
b.1.3) If the imported shipment mentioned in points b.1.1 and b.1.2 cannot be found, select a different imported shipment of commercial grade but the same quantity, then adjust the transaction value of the imported goods. Similar imported shipments of the same commercial level as the shipment being determined by customs value;
b.1.4) If the imported shipment mentioned in points b.1.1, b.1.2 and b.1.3 cannot be found, select a different imported shipment in terms of both commercial level and quantity, then adjust the value. The transaction price of the imported shipment is similar in terms of commercial level and quantity to the shipment being determined by customs value.
b.2) Conditions on distance, mode of transport, and insurance:
Imported shipment similar has the same distance and mode of transport, or has been adjusted to the same distance and mode of transport as the shipment being valued by customs.
If there is a significant difference in insurance premiums, adjust them to the same insurance conditions as the shipment being valued by customs.
c) When applying the transaction value method of similar imported goods, if similar imported goods cannot be found produced by the same producer or another authorized producer, only the goods are produced by another producer and must have the same origin.
d) When determining customs value according to this method, two or more transaction values of similar imported goods are determined, after adjustment to the same trading conditions as the shipment being determined. customs value, customs value is the lowest transaction value.
If during customs procedures there is not enough information to select imported goods that are identical or similar to the imported goods being determined by customs value, the customs value of imported goods will not be determined according to the Customs Valuation Method. Transaction value method of identical imported goods and Transaction value method of similar imported goods which must be transferred to the next method.
2.3.3. Documents to determine customs value using this method, 01 copy of each document, include:
a) Customs declaration of similar imported goods;
b) Customs value declaration of imported goods similar to cases where a customs value declaration must be declared;
c) Transport contract of similar imported goods (if there is an adjustment to this cost);
d) Insurance contract for similar imported goods (if there is an adjustment to this cost);
d) Export sales price list of manufacturers or sellers abroad (if there is an adjustment in quantity and commercial level);
e) Other documents and records related to customs valuation.
