Procedures for pre-determination of customs value 2024
When you need pre-determination of customs value, organizations and individuals submit documents to the General Department of Customs at least 60 days before importing goods. Procedures for pre-determination of customs value are carried out free of charge by the General Department of Customs.
1. Procedure for pre-determination of value:
Step 1: Prepare documents including:
* Documents for pre-determination of customs valuation method:
a) Application (according to form No. 02/XĐTTG/TXNK Appendix VI Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Ministry of Finance): 01 original copy;
b) Goods purchase and sale contract directly conducted by an organization or individual (if any): 01 copy;
c) Technical documents, images or product catalogs: 01 photocopy;
d) Documents related to the proposed transaction requested for pre-determination (if any): 01 photocopy;
d) Relevant documents in case the invoice value must be converted to the actual selling price at the export border gate for exported goods: 01 photocopy.
In cases where there has not been an actual transaction, the organization or individual does not have the documents mentioned in Points b, d, dd, then the customs authority is requested to provide guidance on principles and conditions for applying the method of determining value. customs price.
* Documents for pre-determination of price:
a) Proposal (according to form No. 02/XĐTTG/TXNK Appendix VI Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Ministry of Finance): 01 original copy;
b) Goods purchase contract or documents of equivalent value to contracts directly performed by organizations or individuals: 01 photocopy;
c) Bank payment documents: 01 photocopy;
d) Bill of lading or other transport documents of equivalent value according to the provisions of law (except for goods imported through land border gates, goods traded between non-tariff zones and inland areas) : 01 photocopy;
d) Technical documents, images or goods catalog: 01 photocopy;
e) Documents related to the transaction requested for price determination (if any): 01 photocopy.
In case the customs declarant does not have the documents prescribed in Points b, c, d of this Clause, the customs authority is requested to provide guidance on the principles and conditions for applying the customs valuation method.
Step 2: Submitting documents: Organizations and individuals submit documents to the General Department of Customs in the following ways:
Method 1: Submit online application at http://pus.customs.gov.vn
Method 2: Send documents by post;
Method 3: Submit directly to the General Department of Customs.
Step 3: Within 30 days (for normal cases) or 60 days from the date of receipt of complete documents (for complicated cases that need verification and clarification), the General Department of Customs issues a Notice of pre-determination results. value or refuse to predetermine value.
2. Refuse to pre-determine customs value:
The General Department of Customs has sent a document to organizations and individuals to refuse pre-determination in the following cases:
a) Insufficient conditions and documents for pre-determination of customs value;
b) Goods mentioned in the application for pre-determination of customs value are awaiting processing results from state management agencies, including:
b.1) The goods mentioned in the application for pre-determination of customs value belong to a case that has been notified by a competent state agency of being investigated, inspected or examined;
b.2) The goods mentioned in the application for advance determination have been received by the General Department of Customs and awaiting processing results.
