Determine value, calculate taxes, fees

A. Determination of customs value

Determining customs value for tax or statistical purposes for imported and exported goods. When exporting or importing goods, customs declarants need to determine the customs value to calculate and determine the amount of tax payable.

Customs declarants self-determine customs value according to the principles and methods of determining value for exported and imported goods presented below or send dossiers to the General Department of Customs to request pre-determination of value. price.

I. Determination of customs value for exported goods

1. Principles for determining customs value for exported goods

2. Method for determining customs value of exported goods

The customs value of exported goods is determined by sequentially applying the following methods and stopping immediately at the method that determines the customs value:

2.1. Determine the selling price of the goods at the export border gate

2.2. Determine the selling price of identical or similar exported goods at the customs value database

2.3. Determine the selling price of identical or similar exported goods in the Vietnamese market

2.4. Determine the selling price of exported goods collected, synthesized and classified by customs authorities

2.5. Determination of customs value for exported goods in special cases

II. Determination of customs value for imported goods

1. Principles for determining customs value for imported goods

2. Method for determining customs value of imported goods:

The customs value of imported goods is determined by sequentially applying the following six methods and stopping immediately at the method that determines the customs value:

2.1. Transaction value method

2.2. The transaction value method of imported goods is identical

2.3. Transaction value method of similar imported goods

2.4. Deductible value method

2.5. Calculated value method

2.6. Inference method

III. Determination of customs value in some special cases

1. Exported and imported goods do not have official prices at the time of customs declaration registration

2. Imported goods that have been used in Vietnam and have changed their purpose of use compared to the determined purpose are subject to non-tax, tax exemption, and tax exemption consideration.

3. Customs value of goods imported into Vietnam after outsourcing processing to a foreign party

4. Imported goods are goods sent abroad for repair

5. Imported goods do not have a sales contract or commercial invoice

6. Imported goods in excess of the goods purchase contract or commercial invoice

7. Imported goods do not conform to the goods purchase contract or commercial invoice

8. Actual imported goods have quantity differences compared to the commercial invoice due to the nature of the goods

9. Imported goods are rented goods

10. Goods that have not been used in Vietnam and have changed their purpose of use compared to the determined purpose are not subject to tax or tax exemption.

11. Goods exported and imported in other special cases

IV. Content related to customs valuation methods
1. Special relationship

2. Additional adjustments

3. Copyright and license fees

4. Deductible adjustments

5. Allocation of adjustments

V. Procedures for pre-determination of customs value

B. Tax determination

When exporting or importing goods, businesses must pay export tax, import tax, value added tax (if any), environmental protection tax (if any), and special consumption tax (if any). and other additional taxes (anti-dumping tax, anti-subsidy tax, self-defense tax) (if any).

I. Export tax and import tax

1. Subjects subject to export tax and import tax

2. Method of calculating export tax and import tax

3. Basis for calculating export tax and import tax

4. Export tariff schedule, Import tariff schedule

II. V.a.t tax

1. Subjects subject to value added tax

2. Basis and method of calculating value added tax

III. Special Consumption Tax

1. Subjects subject to special consumption tax

2. Basis and method of calculating special consumption tax

3. Cases not subject to Special Consumption Tax

IV. Environmental Protection tax

1. Subjects subject to environmental protection tax

2. Basis and method of calculating Environmental Protection tax

V. Tax payment method