Do Not Add local Charges to Customs Value If the Eenterprise Has Not Made Payment to the Seller

When determining and declaring customs value for imported goods, if the enterprise must pay charges such as DO, CIC, container-cleaning charge (referred to as local charges) and these charges have not been included in the amount which the enterprise pays to the seller, the enterprise shall not need to add them to Customs value

This is guided by the General Department of Customs to unify the collection of local charges included in Customs value. The General Department of Customs has sent a written request to provincial and municipal Customs units for guidance to the enterprise in determination and declaration of Customs value for imported goods.

Accordingly, when determining and declaring customs value for imported goods, if the enterprise must pay charges such as DO, CIC, container cleaning charge etc., (referred to as local charges) and these charges are not included in the payment to the seller, the enterprise shall not need to add them into Customs value.

If these charges are included in the actual payment to the seller but the enterprise has legal documents proving the accuracy of the paid charges, these charges shall be excluded out of Customs value.

If the charges are included in the actual payment to the seller but the enterprise has not got legal documents proving the accuracy of paid charges, these charges shall not be excluded out of Customs value.

The above guidance of the General Department of Customs is related to the addition of charges of carriers and shipping line to Customs value of imported goods according to provisions in Article 13 of Circular 39/2015/TT-BTC.

 

By Thu Trang/ Huyen Trang (Source: VCN)