Determine the selling price of identical or similar exported goods in the Vietnamese market in 2024
a) Customs value of goods according to this method is determined from the selling price of identical or similar goods in the Vietnamese market recorded on the sales invoice at the time closest to the date of registration of the export customs declaration of the batch. The goods are being valued plus inland transport charges and other costs involved in bringing the goods to them export border gate.
b) The selling price of goods identical or similar to exported goods in the Vietnamese market must be shown on accounting books and accounting documents and recorded and reflected in accordance with the provisions of accounting law. Vietnam. In case there are multiple selling prices at the same time, choose the selling price with the largest cumulative sales quantity.
c) Domestic transportation fees and related costs to bring goods to the export border gate are only added to the customs value when there are objective and quantifiable documents and vouchers.
d) Documents to determine customs value according to this method include (01 copy of each document):
d.1) Sales invoice according to regulations of the Ministry of Finance;
d.2) Documents on domestic transportation fees and costs used to determine customs value specified in Point a of this Clause.
