Determining the selling price of exported goods collected, synthesized and classified by customs authorities 2024
a) Customs value of exported goods determined by using the selling price of goods compiled from information sources as prescribed in Article 25 of Circular 39/2015/TT-BTC after converting to the selling price at the export border gate of exported goods in transit. determined at customs value.
b) In case there are multiple customs values after conversion, use the lowest customs value; Do not use the customs value of the shipments identical or similar There are doubts according to regulations.
c) Documents and documents to determine customs value according to this method include documents related to the selling price of goods from information sources, documents converted to the selling price calculated at the door. export (01 photocopy of each document).
