Determine the selling price of identical or similar exported goods at the 2024 customs value database
a) Customs value of exported goods According to this method, it is determined from the selling price of identical or similar exported goods in the customs value database after conversion to the selling price of the goods calculated at the export border gate at the most recent time compared with the date of registration of the export declaration of the shipment being valued.
b) Cases requiring conversion:
b.1) Difference in distance;
b.2) Differences in transportation methods.
c) Conditions of application:
c.1) The customs value of exported goods is determined according to this method with the condition that the exported goods are identical or similar as declared by the enterprise according to the method of selling price of goods calculated at the export border gate. has been accepted by the customs authority or determined by the customs authority according to one of the methods specified in Clause 8, Article 1 of Decree No. 59/2018/ND-CP;
c.2) Conversion when there is a difference in distance and mode of transport can only be done when there are objective and quantifiable documents and vouchers according to this method;
c.3) In case at the same time two or more identical or similar values of exported goods are determined, the customs value is the value of the lowest identical or similar exported goods, not Use the customs value of identical or similar shipments with questionable declared values according to regulations.
d) Documents to determine customs value according to this method include (01 copy of each document):
d.1) Export customs declarations of identical or similar exported goods;
d.2) Transport contract or documents showing transport costs of identical or similar exported goods (if there is an adjustment to this cost);
d.3) Other vouchers and documents related to the selling price of identical or similar exported goods in the customs value database.
