THE MINISTRY OF FINANCE  
-------- SOCIALIST REPUBLIC OF VIETNAM  
Independence - Freedom - Happiness  
---------------  
No. 60/2019/TT -BTC Hanoi, August 30, 2019 
CIRCULAR  
AMENDING A NUMBER OF ARTICLES OF THE CIRCULAR NO. 39/2015/TT -BTC DATED MARCH 
25, 2015 B Y THE MINISTER OF FINANCE ON CUSTOMS VALUE OF EXPORTED GOODS AND 
IMPORTED GOODS  
Pursuant to the Law on Customs dated June 23, 2014;  
Pursuant to the Law on Intellectual property No. 50/2005/QH11 dated November 29, 2005, the Law on 
the amendments to the Law on Intellectual property No. 36/2009/QH12 dated June 19, 2009;  
Pursuant to the Agreement on Implementation of Article VII of the  General Agreement on Tariff and 
Trade  (GATT 1994) ; 
Pursuant to the Government’s Decree No. 08/2015/ ND-CP dated January 21, 2015  providing 
guidance on the implementation of the Law on Customs in terms of customs procedures and customs 
inspection, supervision and control; the Government’s Decree No. 59/2018/ ND-CP dated April 20, 
2018 on amendments to some Article s of the Government’ s Decree No. 08/2015/ ND-CP dated 
January 21, 2015 providing guidance on the implementation of the Law on Customs in terms of 
customs procedures and customs inspection, supervision and control;  
Pursuant to the Government’s Decree No. 87/2017/ ND-CP dated July 26, 2017 on functions, tasks, 
powers and organizational structure of the Ministry of Finance ; 
At the proposal of the Director General of the Gener al Department of Vietnam Customs,  
The Minister of Finance promulgates the Circular amend ing a number of Articles of the  Circular No. 
39/2015/ TT-BTC dated March 25, 2015  by the Minister of Finance  on customs value of  exported 
goods and  imported goods . 
Article 1. To amend a number of Articles of the Circular No. 39/2015/TT -BTC dated March 25, 
2015 by the Minister of Finance on customs value of exported goods and imported goods as 
follows:  
1.Clause  5 of Article 2  is amended ; Clause  15, Clause  16, Clause  17, Clause  18 and Clause  19
are added to Article 2 as follows:
 “5. “application software " means a set of data, p rograms or guidelines presented in form of 
commands, codes, coding schemes or  any other forms that enables a  piece of  data processing 
equipment  (e.g. desktop computer , laptop,  tablet ) to perform a specific task or to produce a specific 
outcome  at the reque st of the user  when it is installed in such equipment . In this Circular, audio 
recordings, video recordings or pictures are not considered  applicat ion software.  
15.“actually paid” means, at the time of customs valuation, the buyer has paid the seller in c ash or via
non-cash means of payment or offsetting of liabilities between  both parties as shown in actual
payment documents between the buy er and the seller.
16.“payable ” means, at the time of customs valuation, the buyer has yet to pay the seller in cash  or
via non -cash means of payment or offsetting of liabilities between  both parties and there is no  actual
payment records between the buyer and the seller.
17.“direct payment” means the buyer directly pays the seller in cash or via non -cash means of
paym ent without the involvement of a third party. Credit institutions providing payment services for
buyers and sellers are not considered a third party.
18.“indirect payment” means the buyer pays the seller in cash or via non -cash means of payment via
a thir d party at the request of the seller or when the buyer requests a third party to represent the buyer
to pay the seller  or via offsetting of liabilities between  both parties.  Credit institutio ns providing
payment services for  buyers and sellers are not cons idered a third party.
19.“operating system ” means a set of data, programs or guidelines presented in form of commands,
codes, coding schemes or any other forms that acts as an interpreter for the user and a machine/ a
piece of equipment  and provides  an en vironment for the user to operat e and control the functions of
the machine/equipment  when it is integrated into such machine/equipment. ”
2.Article 3  is amended  as follows:
“Article 3. Rights and obligations of customs declarants; responsibilities and comp etences of 
customs authorities  
G/VAL/N/1/VNM/1 
- 725 -1. Customs declarants shall declare and carry out customs valuation themselves according to the rule 
and methods for customs valuation prescribed in the Law on Customs No. 54/2014/QH13 dated June 
23, 2014, the Decree No. 08/2 015/ND-CP dated January 21, 2015 by the Government providing 
specific provisions and guidance on enforcement of the customs law on customs procedures, 
examination, supervision and control procedures and the Decree No. 59/2018/ ND-CP dated April 20, 
2018 on amendments to some Articles of the Decree No. 08/2015/ ND-CP and  this Circular;  take legal 
responsibility for the accuracy and honesty of the declaration and the result of customs valuation; 
submit or present documents at the request of customs authorities  according to the Circular on 
customs procedures, customs supervision and inspection, export duty, import duty, and tax 
administration applied to exports and imports and this Circular ; take advices to resolve the doubts of 
customs authorities  relating to declared value; request customs authorities  to make a written 
notification of customs  value , basi s and methods for customs valuation in case the customs value is 
determined by  customs authorities . 
2. When inspecting the declaration and customs valuation of exported goods and imported go ods of a 
customs declarant, customs authorities  may request the declarant to submit or present the documents 
relating to the methods for determining  the declared value according to the Circular on customs 
procedures, customs s upervision and inspection, export duty, import duty, and tax administration 
applied to exports and imports and this Circular  to prove the accuracy and honesty of the  declared  
value;  
3. Customs authorit ies shall determine the customs value in the following cases:  
a) The customs declarant could not determine the customs value by using the methods prescribed in 
this Circular;  
b) There is enough evidence /basi s to reject the  declared  customs value;  
c) There is  evidence  to conclude  that the declarant’s declared  customs value is unsuitable ; 
4. Customs authorit ies shall determi ne customs value based on the rules and  procedures for applying 
valuation  methods, customs value database s and related documents prescribed in  this Circular and 
promulgate a written notificati on of customs value in complia nce with the form No. 04/TGHQ in  
Appendix II enclosed with this Circular.    
5. Customs authorities  shall carry out inspection and process  discount s within 05 business days 
starting from the date of receipt of the complete doss ier as prescribed in Point  d, Clause  2 of Article 15 
of this Circular."  
3. Article 4 is amended as follows:  
“Article 4. Rule s and methods for customs valuation applicable to exported goods  
1. The r ules for customs valuation  of exported goods  are as follows : 
a) The customs value is the selling price of goods at exporting checkpoint exclusive of i nternational 
insurance cost (I) and  international freight cost (F) and determined by  applying  the valuation  methods  
prescribed in Clause  2, Clause  3, Clause  4 and Clause  5 herein in succession until the customs value 
is determined.  
b) The customs value must be determined based on  documents and  objective and quanti fiable data.  
c) The rule on  apportionment  is as follows : 
The expenses prescribed in Clause  2 herein shall be calculated for  each type of exported goods. In 
case a shipment contains different types of goods but the expenses of each type of goods are not yet  
calculated , such expenses  shall be apportioned  via one of the following arrangements:   
c.1) By selling pr ice of each type of goods;  
c.2) By weight or volume or quantity of each type of goods.  
2. Methods for determination of selling price of goods at exporting checkpoint  
The selling price of goods at exporting checkpoint includes  the selling price stated in th e goods  sale 
contra ct or commercial invoices and  expenses related to exported goods at exporting checkpoint 
matching relevant documents if these expenses are not included in the selling price . 
b) Methods fo r determination of selling price of goods at expor ting checkpoint are as follows:  
b.1) For exported  goods delivered to exporting checkpoint : the selling price  of goods at exporting 
checkpoint includes the selling price  stated in the goods sale contract or commercial invoices and 
expenses related to  such  exported goods at exporting checkpoint matching relevant documents if 
these expenses are not included in the selling price.  
b.2) For  exported goods not delivered to  exporting checkpoint:  
G/VAL/N/1/VNM/1 
- 726 -b.2.1) If the place of delivery is outside of Vietnam’s territory, the  selling price of goods at exporting 
checkpoint shall be determined based on the selling price stated in the goods sale contract or 
commercial invoices  exclusive of international insurance cost (I, if any) and international freight cost 
(F) for transportat ion from exporting checkpoint to place of delivery;  
b.2.2) If the place of delivery is in Vietnam’s inland area, the selling price of goods at exporting 
checkpoint shall be determined based on the selling price stated in the goods sale contract or 
commerci al invoices inclusive of the following expenses:  
b.2.2.1)  Inland freight c osts and expenses related to transportation of exported goods from place of 
delivery to exporting checkpoint, including expenses of goods consolidation , rent of warehouses and 
storage yards, goods loading and unloading during the whole delivery period;  
b.2.2.2) Costs of insurance for exported goods covering from place of delivery to exporting checkpoint 
(if any);  
b.2.2.3) Other costs related to exported goods  incurred during transport ation from  place of delivery to 
exporting checkpoint ( if any).  
c) Documents for this method of customs valuation include  (01 copy for each) : 
c.1) Goods sale contract or commercial invoice;  
c.2) Documents related to expenses of exported goods at exporting c heckpoint (if any);  
c.3) Other documents related to the selling price of exported goods at exporting checkpoint ( if any).  
3. Method for customs valuation  based on  selling price of i dentical /similar  exported goods  in customs 
value database  
a) The customs v alue of exported goods is determined based on the selling price of identical/similar 
exported goods contained in the customs value database  after converted to the selling price  of goods 
at exporting checkpoint  at the nearest time from the day on which the exporting declaration of the 
shipment undergoing customs valuation is registered . 
b) Conversion to selling price of goods at exporting checkpoint shall take place if : 
b.1) There is d ifference in distance;  
b.2) There is d ifference in means of transportation . 
c) Conditions  for application of this method include : 
c.1) The customs value of exported goods may be determined by this method provided that the 
identical/similar exported goods declared by the enterprise according to the methods prescribed in 
Clause  2 herein have been accepted or confirmed according to one of the methods prescribed in 
Clause  8 of Article 1 of the Decree No. 59/2018/ ND-CP by  customs authorities ; 
c.2) Conversion upon difference in terms of distance and/or means of transportation  shall onl y be 
carried out when there are objecti ve and quantifiable documents for  this method;  
c.3) If there are more than one customs values of identical/similar exported goods is determined, the 
lowest one shall prevail. Questionable customs value s of identical/s imilar shipments shall not be used 
as prescribed by law.  
d) Documents for this method of customs valuation include (01 copy for each):  
d.1) Exporting declaration  of identical/similar exported goods;  
d.2) Transportation contract or documents providing freight costs of identical/similar exported goods (if 
there is any adjustment to these costs);  
d.3) Other documents related to the selling price of identical/similar exported goods in customs value 
database.  
4. Method for customs valuation based on  selling pr ice of identical /similar goods in Vietnam’s market  
a) The customs value of goods shall be determined based on the sell ing price of identical/similar  
goods  in Vietnam’s market  stated in sale s invoices at the nearest time from the day on which the 
exporting declaration of the shipment undergoing customs valuation is registered , aggregating with 
inland freight  costs and other relevant  costs incurred  in delivering  goods to exporting checkpoint.  
b) The selling price of identical/similar exported goods in Vietnam ’s market must be stated in 
accounting books and documents and recorded according to Vietnamese accounting regulations. If 
more than one selling price is determined, the one with the highest amount of aggregate  sales shall 
prevail .   
c) Inland freight  costs and relevant costs incurred in  delivering goods to exporting checkpoint shall 
only be included in  the customs value when there are objective and quantifiable documents.  
G/VAL/N/1/VNM/1 
- 727 -d) Documents for this method of  customs valuation include (01 copy for each):  
d.1) Sa les invoices  according to  the Ministry of Finance ’s regulations ; 
d.2) Documents for inland freight  costs and costs incurred in  determination of the customs value 
prescribed in point a of this Clause . 
5. Method  for customs valuation based on  selling price o f exported goods collected,  compiled and 
classified by customs authorit ies 
a) The customs value of exported goods shall be determined by using the selling prices compiled from 
information sources as prescribed in Article 25 herein after converted to the se lling price at exporting 
checkpoint of the goods undergoing customs valuation.  
b) If more than one customs value  is determined after conversion, the lowest one shall prevail. 
Questionable customs values of identical/similar shipments shall not be used as p rescribed by law.  
c) Documents for this method of customs valuation include documents related t o selling price from 
information sources and documents on conversion of selling price at exporting checkpoint  (01 copy for 
each) . 
6. Method for customs valuation  applicable to exported goods in special cases  
For exported goods without sale contrac ts and commercial invoices, the  customs value is the declared 
value. In case there is evidence to conclude that the declared value is unsuitable, customs authorities  
shall determine the customs value based on  the rules and methods for customs valuation prescribed 
in this Article."  
4. Article 5  is amended  as follows:  
“Article 5. Rule s and methods for customs valuation applicable to imported goods  
1. The r ules for customs va luation of imported goods are as follows : 
a) The customs value of imported goods  is the actual  price of goods at the first importing checkpoint, 
determined by applying the valuation methods prescribed from Point  a to Point  e of Clause  2 herein in 
successio n until the customs value is determined;  
b) If the customs declarant submit s a request in writing , the method based on deductible value and the 
method based on computed value are interchangeable;  
c) The customs value must be determined based on documents a nd objective and quantifiable data.  
2. Methods for customs valuation applicable to imported goods are based on one the following 
elements:  
a) Transaction value of imported goods;  
b) Transaction value of identical imported goods;  
c) Transaction value of sim ilar imported goods;  
d) Deductible value;  
dd) Computed value;  
e) Deductive method .” 
5. Article 6  is amended  as follows:  
“Article 6. Customs valuation according to transaction value of imported goods (hereinafter 
referred to as “transaction value -based meth od”) 
1. The customs value of imported goods determined by this method is the  transaction value of 
imported goods.  
2. Transaction value of imported goods is the price actually paid or payable by the buyer to the seller  
for purchase and import ation  of the go ods after being adjusted accordi ng to the provisions of Article  
13, Article 14 and  Article  15 of this Circular.  
3. The price actually paid or payable is the total payment made or to be made by the buyer  for 
imported goods, either  directly or indirectly , to the seller to purchase the imported goods, including:   
a) Buying price on commercial invoice;  
b) The amounts payable by the buyer but not  yet included in the buying price on  commercial invoice, 
including:  
b.1) Amounts actually paid or payable  (e.g. advan ce for goods , deposit for the production, trade, 
transport ation  and insurance of goods);  
b.2) Indirect payments to the seller.  
G/VAL/N/1/VNM/1 
- 728 -c) Additions and deductions according to the provisions in Article 13, Article 14 and Article 15 of this 
Circular.  
4. The transac tion value will be applied if all of the following conditions are satisfied:  
a) The buyer does not have the right to dispose of or use the goods after importation restricted, except 
for the following ones:  
a.1) The restrictions prescribed in Vietnam’s laws  such as the regulations that imported goods shall 
have Vietnamese labels, regulations that conditioned imported goods or imported goods shall receive 
inspection before be ing granted customs clearance;  
a.2) The restriction on places where goods may be sold  after import ation ; 
a.3) Other restrictions that do not affect the value of the goods. These restriction are one or multiple 
factor(s) that is/are directly or indirectly related to the imported goods without leading to increase or 
decrease of the price  actually paid or payable  for such goods . 
E.g. A car seller requests a buyer not to sell or display an imported car before such model is 
announced.  
b) Price or the  sale of goods does not depend on conditions or  payment s but the fact that they can not 
help deter mine the value of goods subject to customs valuation.  
E.g. The seller  will fix the selling price of imported goods provided that the buyer buys  a certain 
quantity of other goods; The price of the imported goods depends on the prices of other goods which 
will be sold together with the imported goods.  
In case the trade or price of the goods depends on one or several condition(s) but the buyer 
possesses objective and valid documents for the determination of the pecuniary impact of such 
dependence, this conditi on shall still be regarded as being satisfied. Upon customs valuation, the 
amount of money increased/reduced  due t o the impact of such dependence must be added to or 
deducted from  the transaction value.  
c) After reselling, transferring or using the importe d goods, except for the additions specified in Point  e 
Clause  2 Article 13 of this Circular, the buyer is not required to pay any additional sum from the 
amount of money collected from the disposal of the imported goods.  
d) The buyer and the seller have no  special relationship; if any, such relationship does not affect the 
transaction value as prescribed in Article 7 of this Circular.  
5. If the imported goods are machine s/equipment  imported together with  operating system , the 
customs value is the transactio n value s of such machines/ equipment and operating system .  
a) In case the operating system  is written or installed in carrier media  for installation on 
machines/equipment after importation:  
a.1) In case the value of the operating system  is separate from th e value of the carrier media , the 
customs value is the transaction value of the imported machines/equipment and operating system  
exclusive of the value of the carrier media . The method for valu ation  of the carrier media  shall be 
carried out according to Clause  6 of this Article;  
a.2) In case the value of the operating system  is not separate from the value of the carrier media , the 
customs value is the transaction value s of the imported machines/equipment and operating system  
inclusive of the value of the carrier media . 
b) Cases where the value of the operating system  is not aggregated with the customs value of the 
machines/equipment:  
b.1) The operating system  is imported  for the purpose of  upgrad ing or replac ing operating system  
whose value was aggregated wi th the value of imported machines/equipment  during the first 
importation ;  
b.2) The operating system  is manufactured in Vietnam for installation on imported 
machines/equipment.  
c) If the buyer must pay for the right to use the operating system  for installa tion on and operation of 
machines/equipment, the actual amount of payment for such right  must be aggregated with  the value 
of the imported machines/equipment.    
d) Procedures for declaration and inspection  are as follows : 
d.1) In case the operating system  is imported with the machines/equipment:  
d.1.1) The customs declarant shall determine and declare the customs value of the 
machines/equipment, including the value of the operating system ; determine and declare the customs 
value of the carrier media  (if any ) on the customs declaration for importation of machines/equipment or 
declaration of customs valuation (if any);  
G/VAL/N/1/VNM/1 
- 729 -d.1.2) Customs aut horities  shall inspect and handle the inspection results as prescribed in the Circular 
on customs procedures, customs superv ision and inspection, export duty, import duty, and tax 
administration applied to exports and imports.  
d.2) In case the operating system  is not imported with the machines/equipment:  
d.2.1) The customs declarant shall:  
d.2.1.1) If the operating system  is imported before the machines/equipment are  imported, the customs 
declarant shall declare and determine the value of the operating system  as prescribed in Point  a of 
this Clause . The “Description of goods” section of the declaration must contain descriptions of the 
operating system  used for the machines/equipment to be imported; the “HS code” section must 
contain the HS code of the machines/equipment to be imported. The customs declarant shall also 
determine and declare the customs value of the carrier media  (if any) i n the customs declaration for 
importation of operating system . Upon importation of the machines/equipment,  the customs declarant 
shall specify the number of the declaration for importation of operating system  in the “Details of value” 
section of t he customs declaration for importation of machines/equipment.  
d.2.1.2 ) If the operating system  is imported after the machines/equipment are imported, the  customs 
declarant shall provide  the HS code and customs value of the operating system  and carrier med ia (if 
any) as prescribe d in Point  d.2.1.1  and specify the number of the declaration for importation of 
machines/equipment in the "Details of value" section.  
d.2.2) Customs authorities  shall inspect documents related to the value of the imported operating 
system , carrier media (if any) and  declaration of the customs declarant and proceed  as follows:  
d.2.2.1) If the declarant’s declaration doe s not comply with the  provisions in Point  d.2.1, customs 
authorities  shall request the declarant to provide additiona l declaration or handle the violation as 
prescribed by law. If the declarant fails to  provide additional declaration within 05 business days 
starting from the d ate of receipt of the request for  additional declaration, customs authorities  shall 
determine customs value, impose tax, collect  all tax and late payment interest and handle the 
violations as prescribed by law;  
d.2.2.2) If the declarant’s declaration and valuation comply with the  provisions in Point  d.2.1, customs 
authorities  shall accept the  declare d customs value of the declarant.  
6. For imported goods  that are carrier media  bearing  software for data processing equipment , the 
customs value  is the amount  actually  paid or  payable  for such carrier media  exclusive of the value of 
the application softwar e if the value of the application software is separate from that of the carrier 
media in commercial invoices.   
7. Documents for this method of customs valuation include (01 copy for each):  
a) Goods sale contract or commercial invoice;  
b) Documents proving that the special relationship  does not affect the transaction value as prescribed 
in Point  a.2 Clause  4 of Article 7 of this Circular at the request of  customs authorities ; 
c) Documents related to the amounts  payable by  the buyer  but are not yet included i n the buying price 
stated in the commercial invoice (if any);  
d) Documents proving the additions (if any);  
dd) Documents proving the deductions (if any);  
e) Other d ocuments  related to the  declared  customs value of the customs declarant. ” 
7. Clause  4 of Art icle 7  is amended  as follows:  
“4. Procedures for declaration and inspection  are as follows : 
a) The customs declarant  shall: 
a.1) At the time the customs declaration is registered, if the seller and the buyer have a special 
relationship that does not affect  the transaction value, the customs declarant shall fill both the 
declaration of imported goods and the declaration of customs value (if any) ; 
a.2) Provide documents proving the special relationship does not affect the transact ion value at the 
request of c ustoms authorities , to be specific:  
a.2.1) Documents proving the sale transaction is carried out in the same way as sale transactions 
between persons with no spe cial relationship  (if any);  
a.2.2) Documents proving the transaction value of the goods undergo ing custom s valuation is close to 
or equal to the transaction value of identical/similar goods traded between parties with no special 
relationship (if any);  
a.2.3) Other relevant documents proving that the special relationship does not affect the transacti on 
value (if any).  
G/VAL/N/1/VNM/1 
- 730 -b) Customs authorities  shall inspect and proceed  as follows:  
b.1) If the buyer and the seller has a special relationship that the cus toms declarant did not declare i n 
the customs declaration and declaration of customs value ( if any), cus toms authorities  shall request 
the declarant to provide  additional declaration as prescribed in Article 29 of the Law on Customs and 
handle administrative violations as prescribed by law;  
b.2) If the special relationship  between the buyer and the seller  is suspected to affect the transaction 
value  of imported goods, customs authorities  must compare such transaction value with the values 
prescribed in Point  b Clause  2 of this Article.  
b.2.1) If the transaction value satisfies the conditions prescribed in Point b Clause  2 of this Article, 
customs authorit ies shall recognize that the special relationship does not affect the transaction value ; 
b.2.2) If the transaction value does not satisfy the conditions prescribed in Point  b Clause  2 of this 
Article,  customs authorities  shall request the declarant to provide the information and/or documents 
prescribed in Point  a.2 of this Clause  as proofs.   
b.2.2.1) If there is/are  sufficient information and/or documents to confirm that the special relationship 
does not affec t the transaction  value or there is not enough evidence to confirm whether  the special 
relationship affects the transaction value, the  declared  customs value of the declarant shall be 
accepted;  
b.2.2.2) If there is/are  sufficient information and/or documen ts to confirm that the special relationship 
affects the transaction value, the  declared  customs value  of the declarant shall be rejected and the 
customs value shall be re -determined based on the rules and procedure s prescribed in this Circular . 
b.3) Custom s authorities  shall not inspect  whether the special relationship affect s the transaction value 
if all of the following requirements are satisfied:  
b.3.1) Customs authorities  have  inspected and recognized that the special relationship  does not  affect 
the tr ansaction value ; 
b.3.2)  The transaction value of the imported goods undergoing  value inspection is not different from 
the transaction value of identical imported goods that h ave been inspected and accepted in the past.”  
7. Article 12  is amended  as follows:  
“Article 12. Deductive method  
1. Applicable cases: If the customs value could not be determined by using the methods prescribed in 
Articles 6, 8, 9, 10 and 11 of this Circular, the customs value of the imported goods shall be 
determined by the deductive m ethod according to the documents and data available at the time of 
customs valuation.  
2. The customs value determined by the deductive method means the customs value determined by 
applying successively the methods for customs valuation specified in Article s 6, 8, 9, 10 and 11 of this 
Circular until the customs value is determined provided that such application complies with the 
provisions in Clause  3 of this Article.  
3. For this method  of customs valuation , the customs declarant and customs authorities  shall not use 
the following values for customs valuation:  
a) The selling price i n the domestic market of goods of the same kind made in Vietnam;  
b) The selling price of goods in the domestic market of the exporting country;  
c) The selling price of goods export ed to another  country  beside  Vietnam;  
d) The manufacture costs of goods, excluding  cases where manufacture costs of imported goods are  
used  to determine the computed value  in the computing method;  
dd) Reference prices in the list of imported goods  with pos sibly-misdeclared value ; 
e) The value provided by the customs declarant before the trade of goods for importation to Vietnam;  
g) The higher of the two alternative values as the customs value.  
4. The deductive method may be used for customs valuation as fol lows:  
a) By applying  the transaction value -based method: If the customs value could not be determined by 
the transaction value -based method due to lack of the documents and quantifiable d ata for additions 
or reductions prescribed in Article 13 and Article 15 herein,  the customs value shall be determined 
based on the  data for such additions/reductions  that has been  confirmed by the suppli er in writing . 
b) By applying  the method s for customs valuation according to the transaction value of identical/similar 
imported goods. If there is no identical/similar imported goods exported to Vietnam on the same day or 
within 60 days before or after the date of exportation of the imported shipment undergoing customs 
G/VAL/N/1/VNM/1 
- 731 -valuation, identical/similar imported goods exported wit hin a longer duration that does not exceed 90 
days before or after the date of exportation of  such  shipment may be chosen.  
c) The deductible value -based method may be used for customs valuation in any of the following 
ways:  
c.1) If no unit price is determi ned for deduction within 90 days from the date of importation, the sale 
unit price of goods sold in the greatest aggregate quantity within 120 days from the date of importation 
of the shipment chosen for deduction may be chosen;  
c.2) If there is no reselli ng unit price of the very imported goods or identical/similar imported goods to a 
person having no special relationship with the importer, the reselling unit price of goods to the buyer 
having special relationship with the importer may be chosen on conditi on that the special relationship 
does  not influence the reselling unit price . 
d) The customs value of the imported goods is determined b ased on  the customs value of the identical 
imported goods  that have  already been determined according to the deductible value or computed 
value.  
dd) The customs value of the  imported goods is determined based on  the customs value of the similar 
imported goods  that have  already  been  determined according to the deductible value or computed 
value.  
e) In case the customs value could not be determined according to the provisions from Point  a to Point  
dd of this Clause , the methods for customs valuation shall be applied based on the customs value 
database in compliance with the provisions in Clause  3 herein.  
5. Documents for this  method of customs valuation include (01 copy for each):  
a) Documents proving the additions or reductions confirmed  by the supplier  if the transaction value -
based method is applied;  
b) The customs declaration of the identical/similar imported goods if the customs value  is determined 
based on the transaction value of identical/similar imported goods;  
c) The sales invoices of the importer if the deductive value -based method is applied ; 
dd) Other  documents  related to  this method of customs valuation ( if any ).” 
8. Article 14  is amended  as follows:  
“Article 14. Royalty  and license fee  
1. “Royalty ” means an amount of money that the buyer must pay direct ly or indirectly to the intellectual 
property rights  holder  to be transferred the right to use the  subject matter s of intellectual property 
rights.  
a) “Intellectual property rights” means rights of organizations and individuals to intellectual property , 
including copyright and re lated rights, industrial propert y rights and  plant variety  rights /plant breeders’ 
rights ; 
a.1) “copyright ” means rights of organizations and individuals to works they have created or own;  
a.2) “related rights ” means rights of organizations and individuals to performances, phonograms, video 
recordings, broadcasts and encrypted program -carrying satellite signals;  
a.3) “industrial property rights ” means rights of organizations and individuals to patents , industrial 
designs, layout -designs of semiconductor integrated circuits, trade marks, trade names, geographical 
indications and trade secrets they  have created or own, and the right to repression of unfair 
competition;  
a.4) “plant variety rights ” means rights of organizations and individuals to new plant varieties they have 
created or discovered and developed or own.  
Such rights above are exercised according to the provisions of the Law on Intellectual Property.  
b) “intellectual property rights holder ” means an owner of intellectual property rights or an organizatio n 
or individual to which the  intellectual property rights  are transferred  by the owner . 
2. “license fee” means an amount of money that the buyer must pay directly or indirectly to the 
intellectual property rights holder to perform some activities within the industrial property rights.  
3. Royalty/license  fee shall be added to the imported go ods only when all of the  following conditions 
are satisfied:  
a) The buyer must pay  royalty/license  fee for use of or transfer of the right to use the subject matters 
of intellectual property rights relating to the imported goods undergoing  customs valuatio n according to 
Clause  4 of this Article;  
G/VAL/N/1/VNM/1 
- 732 -b) Royalty/license  fee is paid directly or indirectly by the buyer as a condition for sale transaction of  the 
goods undergoing  customs valuation according to Clause  6 of this Article and  specified in the goods 
sale contract, license contract or other agreement on transfer of the right to use the subject matters of 
intellectual property rights ; 
c) Royalty/license fee  has not been included in the price actually paid or payable of th e imported 
goods undergoing  customs v aluation.  
4. Royalty/license fee  is considered relating to  the imported goods if:  
a) Royalty/license fee  must  be paid directly or indirectly  by the buyer  for use of product trademarks  
appropriating to  the documents relating to the agreement  on and payment of royalty/license fee  if all of 
the following requirements are satisfied:  
a.1) Imported goods are resold in the  same  conditions as when imported to Vietnam ’s market or 
simply processed  after import ation  according to the provisions of Clause  5 of this Arti cle; 
a.2) Imported goods bear trademarks when they are sold in Vietnam.  
b) Royalty/license fee  is paid directly or indire ctly by the buyer  for use of patents , trade secrets,  
industrial designs, layout -designs of semiconductor integrated circuits or the rig ht to use other subject 
matters of intellectual property rights specified in the sale/ license contract or other agreement s on 
transfer of the right to use the subject matters of intellectual property rights  in any of the following 
cases:  
b.1) Patents , trad e secrets,  layout -designs of semiconductor integrated circuits or the right to use 
other subject matters of intellectual property rights are/is used for producing  the imported goods;  
b.2) The i mported goods bearing  inventions, industrial designs or the rig ht to use other subject matters 
of intellectual property rights;  
b.3) The i mported goods are machines or equipment created or manufactured f or the application of 
patents , trade secrets, layout -designs of semiconductor integrated circuits or the right to us e other 
subject matters of intellectual property rights.  
Examples of royalty/license fee  satisfying the “relating to imported goods” condition are provided in 
Appendix I of this Circular.  
5. Simple processing after importation includes:  
a) The maintenance of goods during transportation and storage ( airing , spreading out, drying, 
freezing , pickling, sulphur smoking or using  other a dditives, removing  damaged  parts and similar 
activitie s); 
b) Activities such as dusting, screening, selecting, classifying (inclu ding arranging into sets), cleaning, 
paint ing and  dividing into parts;  
c) Changing the wrapping and dismantling or assembling shipments; bottling, packaging, wrapping, 
boxing and other simple packaging  activities ; 
d) Sticking labels or other simi lar identi fication marks on products or product wrapping ; 
dd) Simple mixing of products regardless of type;  
g) Simple assembling  of product  parts  to form a finished product;  
h) Combination of two or more activities specified from Point  a to Point  g of this Clause ; 
Slaughter of animals.  
6. Royalty/license fee  is considered a condition for sale of imported goods in any of the following 
cases:  
a) The seller  and the buyer have  an agreement  that t he buyer  must direct ly or indirect ly pay the 
royalty/license fee  relating to  the imported goods;  
b) The seller and the rights hold er/licensor have an agreement to  exclusively sell  the goods to the 
buyer who has directly or indirectly paid  royalty/license fee  to the intellectual property rights 
holder/licensor;  
c) The seller provid es the goods to the buyer per the designation  of the intellectual property rights 
holder/licensor;  
d) The seller provides the goods to the buyer  according to the technical standards approved by the 
intellectual property rights holder/licensor;  
dd) The buye r pays royalty /license fee to the intellectual property rights holder/licensor or another 
person per the designation of the seller;  
G/VAL/N/1/VNM/1 
- 733 -e) There is evidence that the buyer would not be able to purchase or receive the imported goods 
without direct or indirect payment of  royalty/license fee . 
Examples of the imported goods satisfying the “being considered a condition for sale of imported 
goods ” condition are provided in Appendix I of this Circular.  
7. Royalty/license fee  is not added to the customs value in  any of  the following cases:  
a) The amount of money that the buyer must directly or indirectly pay  for the right to repr oduce the 
imported goods or artwork s in Vietnam (for example: if a  goods specimen  is imported and used to 
produc e exact  copies  of itself, the a mount of money  directly or indirectly  paid for  the production of  
such  replicate s is considered as the right to reproduce imported goods);  
b) The amount s of money that the buyer must directly or indirectly pay for the right to distribute or 
resell the impor ted goods, in case such amounts are  not considered a condition for sale of imported 
goods . 
If the amounts of money the buyer directly or indirectly pays for the right to reproduce, distribute  or 
resell the imported goods are  included in the price actual ly paid or payable , such amounts shall not be 
deducted from the customs value upon customs valuation of such imported goods.  
8. Procedures for declaration and inspection:  
a) For royalty/license fee  determinable at the time the declaration is registered:  
a.1) The customs declarant shall declare the amount of royalty/license fee  in the decla ration of 
imported goods or declaration of customs value  (if any) themselves;  
a.2) Customs authorities  shall inspect and handle the inspection results as prescribed in Articl e 25 of 
the Circular on customs procedures, customs supervision and inspection, export duty, import duty, 
and tax administration applied to exports and imports.  
b) For royalty/license fee  undeterminable at the time the declaration is registered  due to depe ndence 
on sales after importation or other reasons provided for in the goods sale contract or separate 
agreements for payment of  royalty/license fee :  
b.1) At the time the declaration is registered, the customs declarant shall provide an explanation for 
the lack of  royalty/license fee  in the “Details of value” section. If the declarant possesses  data on the 
amount  of royalty/license fee , such  amount  shall be declared in the declaration of imported goods  at 
the time of registration of the declaration and tax  payment as prescribed by law;  
Within 05 days from the date of actual payment, the declarant shall declare and determine the tax 
liabilities for the actual amount of royalty/license fee  in the additional declaration after customs 
clearance and fulfill such  tax liabilities concurrently as prescribed by law.  
b.2) Customs authorities  shall inspect documents related to the amount  of royalty/license fee  and the 
declarant’s declaration and proceed  as follows:  
b.2.1) If the declarant does not declare the correct a mount of royalty/license fee  according to  Point  b.1 
of this Clause , customs authorities  shall request the declarant to provide additional declaration or 
handle the violation as prescribed by law. If the declarant fails to provide additional declaration wit hin 5 
business days starting from the date of receipt of the request for additional declaration, customs 
authorities  shall determine the customs value, impose tax, fully collect the tax and late payment 
interest and handle the violations as prescribed by l aw; 
b.2.2) If the declarant declare s the amount of royalty/license fee  later than  05 days from the date of 
actual payment of such amount as prescribed in Point  b.1 of this Clause , customs authorities  shall 
handle th e violation as prescribed by law ; 
b.2.3) If the declarant’s declaration and valuation comply with the provisions in Point  b.1 of this 
Clause , customs authorities  shall accept the declared customs value.  
9. For royalty/license fee  determined based on  to the imported goods and other elements unrela ted to 
the imported goods:  
a) If there are figures enabling the separation between the royalty  and the license fee relating to the 
imported goods, such value shall be added to transaction value;  
b) If the royalty  and license fee relating to the imported go ods are inseparable, the customs value shall 
not be determined by the transaction value -based method but the next one instead.”  
9. Point  b of Clause  2, Clause  5, Clause  9 of Article 17  are amended ; Clause  11 is added  to 
Article 17 as follows:  
“2. The impor ted goods that have been used in Viet nam and their  uses are changed into those  not 
exempted from tax: 
b) Other imported goods include:  
G/VAL/N/1/VNM/1 
- 734 -b.1) For g oods whose uses are changed in order to be destroyed,  the custom s value is the declared 
value;  
b.2) For goods w hose uses are changed in order to be sold: the customs value is the declared value 
determined based on the actual selling price. If customs authorities possess the evidence proving that 
the declared value is not suitable, the customs value sh all be determi ned by a method for  customs 
valuation prescribed in this Circular, suitin g the actual state of the goods;  
b.3) For other cases beside those prescribed in Point  b.1 and Point  b.2 of this Clause , the customs 
value is the declared value. If customs authoritie s possess  the evidence proving that the declared 
value is not suitable, the customs value shall be determined by a method of customs valuation 
prescribed in this Circular, suiting the actual state of the goods.  
5. Regarding the goods imported without  a sale contract or commercial invoice and the goods 
transported to Vietnam via post service or express mail service without  a sale contract or commercial 
invoice , the customs value is the declared value. If there is evidence proving that the declared value is 
not suitable, the customs value shall be determined b y a method for  customs valuation prescribed in 
this Circular, suiting the actual state of the imported goods.  
9. Regarding imported  rented goods , the customs value is the declared value determined based o n 
the price actual ly paid or payable  for rent of such goods  and other expenses that the renter  must  pay 
at the first importing checkpoint, suitable with  documents related to the rented  goods.  
Regard ing imported  borrowed  goods , the customs value is the  total amount of expenses that the 
borrower must pay at the first importing checkpoint, suitable with documents related to the borrowed  
goods.  
If customs authorities  possess  the evidence proving that the customs declarant did not  declare the  
suitable value , the customs value shall be determined by a method for customs valuation prescribed in 
this Circular, suiting the actual state of the imported goods.  
11. For the goods that have not been used in Vietnam and their uses are changed into those not 
exempted from t ax: 
a) For goods whose uses are changed in order to be destroyed, the customs value is the declared 
value;  
b) For goods whose uses are changed for the purpose of selling, the customs value is the declared 
value determined based on the actual selling price.  If customs authorities  possess  the evidence 
proving that the declared value is not suitable, the customs value shall be det ermined by a method for  
customs valuation prescribed in this Circular, suiting the actual state of the goods  
c) For other cases besi de those prescribed in Point  a and Point  b of this Clause , the customs value is 
the declared value  at the time of importation . If customs authorities  possess the evidence proving that 
the declared value is not suitable, the customs value sh all be determine d by a method for  customs 
valuation prescribed in this Circular, suiting the actual state of the goods.”  
10. Article 21  is amended  as follows:  
“Article 21. Customs v alue database  
1. The customs  value database contains  information related to  customs valuati on of exported/imported 
goods that is collected , compiled  and classified by customs authorities . The customs value database 
is established on the bases of  concentration  and consistence  and is updated regularly  by the General 
Department of Vietnam Customs , including:   
a) Customs value data management system;  
b) Lists of exported/imported goods with possibly -misdeclared value  and reference prices  enclosed 
therewith ; 
c) List of enterprises having goods with possibly -misdeclared  value . 
2. Sources of informatio n for establishment of  the customs value database  include:  
a) Information from customs  documents contains  information  available  on the electronic system or in 
customs  documents (for physical declarations) provided by customs declarant s or collected by 
customs authorities  through customs procedures and after customs clearance;  
b) Information from the lists of exported/imported goods with possibly -misdeclared value  and list of 
enterprises having goods with possibly -misdeclared value  prescribed in this Circula r; 
c) Information on legal compliance of enterprises , including  information relating to enterprise’s 
compliance with legal pol icies in declaration and determination of customs valu e, number of violations 
and severity of violation collected and analyzed by customs authorities  on the risk management 
system;  
G/VAL/N/1/VNM/1 
- 735 -d) Other sources of information, including  information collected by customs authorities  or provided by 
other relevant bodies that is verified.  
3. The customs value database is used for:  
a) Compilation of t he lists of exported/imported goods with possibly -misdeclared value and list of 
enterprises having goods with possibly -misdeclared value ; 
b) Inspection of customs value of exported/imported goods;  
c) State management of goods exportation/importation and ot her fields.  
4. The Director General of the General Department of Vietnam Customs shall promulgate the 
regulations on  development , management, operation and use of the customs value database.”  
11. Article 22 is amended as follows:  
“Article 22. Competence i n development , supplementation  and modification; rules on use of 
lists of exported/imported goods with possibly -misdeclared value  and reference price s and  list 
of enterprises having goods with possibly -misdeclared value  
1. The Director General of the Gener al Department of Vietnam Customs shall organize the 
development, supplemen tation and modification of the following:  
a) The lists of exported/imported goods with possibly -misdeclared value  based on the criteria 
prescribed in Art icle 24 of this Circular. Suc h lists shall contain the code and name  of goods, 
description of goods, calculation unit, origin of goods and reference price;  
b) The r eference prices of  the goods in the lists of exported/imported goods with possibly -misdeclared 
value  based on the sources  of information prescribed in Article 25 of this Circular;  
c) The list of enterprises having goods with possibly -misdeclared value  based on the results of 
enterprise risk assessment according to the rules on  risk management. Such list shall contain 
enterpr ise code, enterprise name and place of registration of customs declaration.  
2. Rules on  use:  
a) The lists of exported/imported goods with possibly -misdeclared value  and list of enterprises having 
goods with possibly -misdeclared value  shall serve as one of  the bases for customs authorities  to 
identify subjects of customs value insp ection during customs procedures or after the goods have 
obtained customs  clearance ; 
b) The reference prices of the goods contained  in the lists of exported/imported goods with po ssibly -
misdeclared value  are the bases  for customs authorities  to compare and i nspect the declared value of  
customs declarant s during customs procedures or after the goods have obtained customs clearance 
as prescribed by law. Such prices shall not be used to impose customs value and shall be consistently  
used within the customs sector."   
12. Article 23  is amended  as follows:  
“Article 23. Time limit and  responsibilities for compilation, supplementation and modification 
of the  lists of exported/imported good s with possibly -misdeclared value  and reference price s 
enclosed therewith , and list of enterprises posing risks to customs valuation  
1. The lists of exported/imported goods with possibly -misdeclared value  and reference prices enclosed 
therewith and l ist of  enterprises posing risks to customs valuation  shall be compiled, supplemented 
and/or modified at least once every six months or when necessary on the bas is of: 
a) Requests of organizations/individuals;  
b) Recommendations of province -level customs  departme nts and affiliates of the General Department 
of Vietnam Customs as prescribed in Clause  2 herein.  
2. Heads of province -level customs departments shall be resp onsible for organizing the following : 
a) Update of results of document inspection , physical verifi cation of goods, consultation and 
determination of value, post -customs clearance inspection, investigation against smuggling , 
information on handling of violations, enterprise dossier information, evaluation of legal compliance 
and risk classification in corresponding database system s. 
b) Submission of reports to the General Department of Customs b ased on  results of document 
inspection, physical verification of goods and investigation against smuggling,  turnover condition s, 
export/import tax rate s, states o f smuggling  and commercial fraud  for the General Department of 
Customs to:  
b.1) Add reference prices for exported/imported goods  listed in the lists of exported/imported goods 
with possibly -misdeclared value  that do not have any reference price  yet based o n the report 
proposing additions to the lists of exported/imported goods with possibly -misdeclared value  (the Form 
G/VAL/N/1/VNM/1 
- 736 -No. 02/DMBX/2015 in Appendix II enclosed with this Circular) by collecting the information  prescribed  
in Article 25 (except for Point  h Claus e 1) of this Circular;  
b.2) Modify  the reference prices if there is at least a 10% increase or decrease in the  declared price 
and collected information compared to  the reference price s in the lists of exported/imported goods with 
possibly -misdeclared value  based on  the rep ort proposing additions to the lists of exported/imported 
goods with possibly -misdeclared value  (the form No. 03/DMSĐ/2015 in Appendix II enclosed with this 
Circular) by collecting the information  prescribed  in Article 25 (except for Point  h Clause  1) of this 
Circular;  
b.3) Add to the lists of exported/imported goods with possibly -misdeclared value  and reference price s 
enclosed therewith  the exported/imported goods satisfying any of the criteria prescribed in Clause  1 
and Clause  2 of Article 24 herein that have not been included in such List s. Such addition shall be 
based on the r eport proposing addit ions to the lists of exported/imported goods with possibly -
misdeclared value  by collecting the information  prescribed  in Article 25 (except for Point  h Clause  1) of 
this Circular;  
b.4) A dd to  the list of enterprises posing  risks of customs valuation  the enterprises  that satisfy the 
criteria  prescribed in Clause  3 of Article 24 herein.  
3. The affiliates of  the General Department of Vietnam Customs shall update  the sources of 
information prescribed in Clause  1 Article 25 of this Circular to  corresponding dat abase systems 
according to ex officio manage ment of such  sources of information.  
4. The Department of export tax and import tax (General Department of Vietnam Customs) shall 
supervise, expedit e and direct province -level customs departments to update inform ation and  propose 
amendments to the lists of exported/imported goods with possibly -misdeclared value  and reference  
prices enclosed therewith and l ist of enterprises posing  risks of  customs valuation  according to Clause  
2 herein.”  
13. The n ame of Article 24  and Clause  3 of Article 24  are amended  as follows:  
“Article 24. Criteria for development  and m odification of  the lists of exported/imported goods  
with possibly -misdeclared value  and l ist of enterprises posing  risks of customs valuation  
3. The e nterprises  that are evaluated as  posing risks of customs value  include : 
a) The e nterprises evaluated as not complying with the law by customs authorities  at the time of 
evaluation;  
b) The e nterprises classified as  enterprises with high possibility of misdeclared valu e or very high 
possibility of misdeclared value by  customs authorities  at the time of evaluation or enterprises 
engaging in exporting/importing operation for  fewer than 365 days prior to the time of evaluation;   
c) The enterprise s receiving  penalty from customs authorities  for violations related to customs 
misva luation that led to tax underpayment  or increase of  amounts of exempted, reduced,  refunded  or 
cancelled  tax; or penalty from state authorities for tax fraud or tax evasion  within 730 days (02 years) 
prior to the date of evaluation . The severity  of the penalty  and the fine for violations handled by 
customs authorities  are prescribed in the Ministry of Finance’s Circular on risk m anagement in 
customs operation.”  
14. The appendixes  are amended  as follows : 
a) Appendix I of the Circular No. 39/2015/TT -BTC is replaced by  the Appendix I herein;  
b) Form No. 04/TGHQ is added to the Appendix II of the Circular No. 39/2015/TT -BTC.  
Article 2. Responsibilities for implementing organization  
1. Based on  this Circular , the Director General of the General Department of Vietnam Customs  shall 
provide g uidance to all customs affiliates for consistent implementation, ensuring facilitation of 
importing and exporting operations and efficiency of customs management.  
2. Customs  authorities , customs declarants, taxpayers and relevant organizations and individuals shall 
be responsible for customs valuation according to  this Circular. Should any issue arise, customs 
authorities , customs declarants and taxpayers shall report to the Ministry of Finance (General 
Department of Vietnam Customs) for consideration and guidance on resolution.  
Article 3. Effect  
1. This Circular takes effect from October 15, 2019.  
2. Clause 15 of Article 1 of the Minister of Finance’s Circular No. 39/2018/TT -BTC dated April 20, 2018 
is annulled.  
3. During the implementation of this Circular, if the  relevant  documents cited in this Circular are 
amended or replaced, the amended or replaced documents shall supersede ./. 
G/VAL/N/1/VNM/1 
- 737 - 
 PP. THE MINISTER  
THE DEPUTY MINISTER  
 
 
 
 
Vu Thi Mai  
 
APPENDIX I  
THE APPENDIX I ENCLOSED WITH THE CIRCULAR NO. 39/2015/TT -BTC IS AMENDED AS 
FOLLOWS:  (Enclosed with the Circular No. 60/2019/TT -BTC dated August 30, 2019 by the Minister of 
Finance)  
“APPENDIX I  
SOME EXAMPLES ON ROYALTY/LICENSE FEE  (Enclosed with the Circular No. 39/2015/TT -BTC 
dated March 25 , 201 5 by the Minister of Finance)  
1. Examples of royalty/license fee  satisfying the “relating t o imported goods” condition 
(prescribed in Point  a Clause  3 and Clause  4 of Article 14 herein)  
Example  1: Example for the case prescribed in Point  b.1 Clause  4 of Article 14 herein  is as follows:  
Company  Y (the seller) of country  B uses the technical know -how Z (trade secret) to produce the K 
brand motorcycle engine. Company  X (the buyer) of  Vietnam import s the K brand motorcycle engine 
of company  Y. Beside paying for the imported goods, company  X must pay a fee for the right to use 
the K brand motorcycle engine to company  K.  
The payment for the right to use the K brand motorcycle engine is related to the imported goods being 
motorcycle engines, thus satisfying the regulations in Point  b.1 Clause  4 of Article 14 herein.  
Example 2: Example for the case prescribed in Point  b.2 Clause  4 of Article 14 herein is as follows:  
Company  I of Vietnam signs a contract with company J of country  X on importation of a dr ug 
containing  the active ingredient  A. The active ingredient A is a pr oduct created based on the  patent  B. 
Therefore, in order to purchase the drug containing the active ingredient  A, the buyer – company  I - 
must pay a royalty  to company J (calculated by product unit). The royalty  in this case is considered to 
be related to the imported goods as prescribed in Point  b.2 Clause  4 of Article 14 herein.  
2. Examples of the case s where  the buyer must  direct ly or indirect ly pay royalty/license fee  as 
a condition for sale of imported goods  (as prescribed in Point  b Clause  3 and Clause  6 of 
Article 14 herein)  
The cases from 1 to 7 (except for case 2) all  satisfy the condition where the buyer pays  royalty /license 
fee “as a condition for sale of imported goods ”. To be specific:     
Case 1:  
 
The Buyer  B and the Seller  S agree that the buyer  shall pay for the goods and royalty  in the sale 
contract. In reality, the buyer pays for the goods and royalty  to the seller as agree d. Thus, the royalty  
paid by the buyer in this case satisfies the “as a condition for sale of imported goods ” condition as 
prescribed in Clause  6 Article 14 herein, because the Buyer  B pays the royalty  to the Seller  S (who is 
also the intellectual property  rights holder) to be able to purchase the goods.  
Case 2:  
G/VAL/N/1/VNM/1 
- 738 - 
The Buyer  B and the Seller  S signs a goods sale contract stating that the seller shall provide the 
goods and the buyer shall pay for such goods. There is no agreement between B and S on the subjec t 
matters of intellectual property rights related to the trade  of goods between B and S.  
Based on the sale contract, the Buyer B pays the Seller S for the goods; in return, the Seller S delivers 
the goods to the Buyer B.  
On the other hand, to ensure lawful  business rights for the goods incorporating  subject  matters of 
intellectual property rights, the Buyer B signs an agreement on transfer of right to use subject matters 
of intellectual property rights with the intellectual property rights holder L and pay s the royalty  as 
agreed with L.  
The royalty  paid by the Buyer B to L in this case does not satisfy the “as a condition for sale of 
imported goods ” condition as prescribed in Point  b Clause  3 and Clause  6 of Article 14 herein as there 
is no agreement stipula ting that the Buyer B must pay  royalty  to be able to purchase the goods from 
the Seller S.  
Case 3:  
 
The Buyer B signs a goods sale contract with the Seller S stating that B must sign an agreement on 
transfer of right to use subject matters of intellectua l property rights with the intellectual property rights 
holder L and pay royalty  to L. 
B receives the goods from S and pays S for such goods.  
B pays royalty  to L per the concluded agreement on transfer of right to use subject matters of 
intellectual proper ty rights.  
G/VAL/N/1/VNM/1 
- 739 -The royalty  paid by the Buyer B to L in this case satisfies the “as a condition for sale of imported 
goods ” condition prescribed in Point  b Clause  3 and Clause  6 of Article 14 herein as there is an 
agreement between the Buyer B and the Seller S that the Buyer B must pay royalty  to L to be able to 
purchase the imported goods.  
Case 4:  
 
The Buyer B signs a goods sale contract with the Seller S stating that B must sign an agreement on 
transfer of right to use subject matters of intellectual propert y rights with the intellectual property rights 
holder L and pay royalty  to L. L is the parent company of S.  
The Buyer B receives the goods from S and pays S for such goods as agreed in the sale contract. The 
Buyer B also pays royalty  to L per the transfer agreement.  
The royalty  paid by the buyer in this case satisfies the “as a condition for sale of imported goods ” 
condition as prescribed in Point  b Clause  3 and Clause  6 of Article 14 herein as the Seller S and the 
intellectual property rights holder L have  a special relationship (subsidiary  - parent company ) and the 
buyer can only purchase the goods when the royalty  is paid .  
Case 5:  
 
The Buyer B signs a goods sale contract with the Seller S stating that B must sign an agreement on 
transfer of right to use  subject matters of intellectual property rights with the intellectual property rights 
holder L and pay royalty  to L. 
The Buyer B has signed the agreement on transfer of right to use subject matters of intellectual 
property rights with L and paid royalty  to L.  
The Holder L and the Seller S have an agreement that the Holder L shall only sign the agreement on 
transfer of right to use subject matters of intellectual property rights if the buyer buys S’s goods; in 
G/VAL/N/1/VNM/1 
- 740 -return, when signing the goods sale contract, the Seller S shall only agree to sell to the buyer who 
agrees to pay royalty  to L. 
The royalty  paid by the buyer in this case satisfies the “as a condition for sale of imported goods ” 
condition as prescribed in Point  b Clause  3 and Clause  6 of Article 14 h erein as the Buyer B who 
purchases the goods from the Seller S is designated by the intellectual property rights holder  L  
Case 
6:
The Buyer B signs a goods sale contract with the Seller S , receives the goods from S and pays for the 
goods per the contrac t. In the goods sale contract, both parties agree that B shall pay a fee for the  
right to use subject matters of intellectual property rights  to S as S has an agreement on exclusive use 
of subject matters of intellectual property rights  with the Holder L.  
The royalty  paid by the buyer in this case satisfies the “as a condition for sale of imported goods ” 
condition as prescribed in Point  b Clause  3 and Clause  6 of Article 14 herein as the Buyer B can only 
purchase the goods after paying the royalty  to the Se ller S.  
Case 7:  
The B uyer B signs an agreement on exclusive right to use industrial property rights with the intellectual 
property rights holder L where  the Holder L  designates the Buyer B to buy only the goods from the 
Manufacturer S. B pays royalty  to L per the license contract. According to the agreement with the 
Holder L, the Buyer B  signs a goods sale contract with the Seller S, receives the goods from S and 
pays S for such goods.  
The royalty  paid by the buyer in this case satisfies the “as a conditi on for sale of imported goods ” 
condition as prescribed in Point  b Clause  3 and Clause  6 of Article 14 herein as the Buyer B must pay 
royalty  to be able to purchase the goods from the Seller S, meeting the technical standard of the 
intellectual property rig hts holder L.”.  
G/VAL/N/1/VNM/1 
- 741 -APPENDIX II  
THE APPENDIX II ENCLOSED WITH THE CIRCULAR NO. 39/2015/TT -BTC IS AMENDED AS 
FOLLOWS:  (Enclosed with the Circular No. 60/2019/TT -BTC dated August 30, 2019 by the Minister of 
Finance)  
“APPENDIX II  
LIST OF FORMS (Enclosed with th e Circular No. 39/2015/TT -BTC dated March 25, 2015 by the 
Minister of Finance)  
The form No. 04/TGHQ  is amended  as follows:  
Form No.  Form name  No. Provided for in  
(01) (02) (03) (04) 
04 Notification of customs value  04/TGHQ  Article 3  
Form No. 04/TGHQ  
NAME OF MANAGEMENT BODY 
NAME OF ISSUER OF THIS 
DOCUMENT  
-------  SOCIALIST REPUBLIC OF VIETNAM  
Independence - Freedom – Happiness  
---------------  
No. ……./TB - abbreviation of issuer 
of this document  [Location and date]  
NOTIFICATION OF CUSTOMS VALUE  
To: [Name of company] ( name, tax identification number and address of the importer) 
Pursuant to the Government’s Decree No. 59/2018/ ND-CP dated April 20, 2018 on amendments to 
some Article s of the Government’s Decree No. 08/2015/ ND-CP dated January 21, 2015 p roviding 
guidance on the implementation of the Law on Customs in terms of customs procedures and customs 
inspection, supervision and control;  
Pursuant to the Circular No. …… dated ...  amending the Minister of Finance’s Circular No. 
39/2015/TT -BTC dated Ma rch 25, 2015 on customs value of imported goods and exported goods.  
On the basis of…….;  
[Name of customs department/customs branch ] hereby announces the customs value  of the 
exported/imported goods  as follows : 
No. No. and 
date of 
declaration  HS 
code  Descri ption 
of goods  Unit Declared 
value (USD)  Basis for 
rejection of 
declared 
value  Customs value 
determined by 
customs authority 
(USD)  Methods for 
customs 
valuation  
For your reference and compliance./.  
HEAD OF UNIT”  
(signature, full name and stamp)  
G/VAL/N/1/VNM/1 
- 742 -
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