Determine the selling price of goods up to the export border gate in 2024
a) The selling price of the goods is calculated at the export border gate is the selling price stated on the goods purchase contract or commercial invoice and costs related to exported goods up to the export border gate in accordance with relevant documents if these costs do not include included in the selling price of the goods.
b) How to determine:
b.1) In case of goods export delivered at the export border gate: the selling price of the goods up to the export border gate is the selling price stated in the goods purchase contract or commercial invoice and the costs related to the exported goods up to the export border gate. in accordance with relevant documents if these costs are not included in the selling price of the goods.
b.2) In case the exported goods are not delivered at the export border gate:
b.2.1) If the delivery location is outside the territory of Vietnam, the selling price of the goods up to the export border gate is determined on the basis of the selling price stated in the goods purchase contract or commercial invoice, minus fees. International insurance (I, if any), international transportation fees (F) from export border gate to delivery location;
b.2.2) If the delivery location is within Vietnam, the selling price of the goods up to the export border gate is determined on the basis of the selling price stated in the goods purchase contract or commercial invoice, plus the following costs:
b.2.2.1) Domestic transportation fees and costs related to transporting exported goods from the delivery location to the export border gate, including costs of collecting goods, renting warehouses and yards, Loading, unloading, and loading goods onto and off the means of transport until they reach the export border gate;
b.2.2.2) Insurance fee for exported goods from the delivery location to the export border gate (if any);
b.2.2.3) Other costs related to exported goods arising from the delivery location to the export border gate (if any).
c) Allocation principles:
The costs mentioned in Point b of this Clause are calculated for each type of exported goods. In case the shipment has many different types of goods but costs have not been calculated in detail for each type of goods, the allocation will be in one of the following ways:
c.1) According to the selling price of each type of goods;
c.2) According to weight or volume or quantity of each type of goods.
d) Documents to determine customs value according to this method include (01 copy of each document):
d.1) Goods purchase contract or commercial invoice;
d.2) Documents related to the costs of exported goods up to the export border gate (if any);
d.3) Documents and other documents related to the selling price of the goods up to the export border gate (if any).
