Domestic charges must be deducted from customs value

To calculate the price of customs declaration for imported goods. businesses must base on factors related to goods to determine the addition or subtraction of domestic fees. 

Recently, the General Department of Customs has issued a guideline document on the collection of domestic fees which are included in the customs declaration value. This document regulates sending to customs authorities at the provincial and city levels, which require these units to carry out detailed instructions for enterprises to determine and declare customs values ​​for imported goods.

Specifically in this document, the General Department of Customs issues the business when determining and declaring customs value for imported goods, if the enterprise has to pay the amount of local charges (local charges). such as DO fee, CIC, container cleaning ... and these amounts are not included in the total amount that businesses do not have to adjust to customs value; In case this amount is included in the total amount actually paid to the seller, but the enterprise has legal documents to determine the exact amount of the fee, these fees shall be deducted from the transaction value of goods. ; In case this amount is included in the total amount actually paid to the seller and the Company does not have a legal document to determine the exact amount of the fee, it shall not be paid from the customs value.

This information is sent by the General Department of Customs in writing No. 797 / TCHQ-TXNK on the determination of customs value. This information is provided by the General Department of Customs to re-unify the adjustment policies plus the costs of shipping carriers and carriers into the customs value of imported goods in accordance with Article 13 of Circular 39 / 2015 / TT-BTC dated March 25, 2015 of the Ministry of Finance.