Vietlaw Weekly Newsletter No. 360
Import and export policies
New list of goods banned/suspended from import/export
Decree No. 69/2018/ND-CP dated May 15th, 2018 of the Government on guidelines for the Law on Foreign Trade Management
This Decree promulgates new lists of goods permissible to import/export; goods banned/suspended from import/export. In particular:
1. List of prohibited exports or imports (Appendix I)
2. List of exported or imported by designated traders (Appendix II)
3. List of exported or imported goods requiring licenses or under given conditions
4. List of goods posing threats to national defense and security (Appendix IV)
5. List of goods is issued and the power to manage Certificate of Free Sale (CFS) (Appendix V)
6. List of goods prohibited from being traded in temporary importation or merchanting trade (Appendix VI)
7. List of frozen food traded in temporary importation under given conditions (Appendix VII)
8. List of goods liable to special excise duty traded in temporary importation under given conditions (Appendix VIII)
9. List of used goods traded in temporary importation under given conditions (Appendix IX)
10. List of miliary uniforms for foreign armed forces requiring license to manufacture (Appendix X)
Accordingly, in comparison with the earlier regulations, this Decree adds more goods items banned from import, such as: four-wheeled drives, trailers, semi-trailers which have their frame erased, modified or tampered; used engines, frames, inner tubes, tires, spare parts and motors of trailers, semi-trailers, four-wheeled drives; four-wheeled motor vehicles over 5 years, etc.
The List of exported or imported goods requiring licenses is also supplemented some goods items such as: letterpress printing machine, silk-screen printing machine, printers with color photocopying function, cyber security products; reference materials, packages in physical contact with medicinal products; raw gold.
With regard to the List of imported goods requiring the CFS, this is the newly – promulgated list, including 14 groups of goods: Medicines, cosmetics; plant varieties, domestic animal breeds, agricultural supplies; means of transport; building materials; chemicals, industrial explosives; labor safety equipment; publications, telecommunication devices; natural resources, minerals; course books, textbooks; cultural products; specialized equipment for banks; weapons; fire safety equipment ; and nuclear radiation safety equipment.
This Decree takes effect from the date of its signing.
ND69_15052018CP[ENGLISH].pdf (English translation)
Supplements to requirements for establishment of websites and social network
Decree No. 27/2018/ND-CP dated March 1st, 2018 of the Government on amendments to Government's Decree No. 72/2013/ND-CP dated July 15, 2013 on management, provision and use of internet services and online information
This Decree is to amend, supplement to provisions relating to requirements, procedures for registration to provide services of ".vn" domain registrars; requirements, procedures for issuance of a license to establish news websites or license to establish social networking sites and license to provide online games services.
Accordingly, in order to be granted a license to establish news websites or license to establish social networking sites, each enterprise must meet requirements of personal, domain name, technical system as follows:
+ There is at least 1 employee in charge of contents who is a Vietnamese or a foreigner obtaining a temporary residence card remaining valid for at least 6 months;
+ There is a division in charge of contents and technical personnel that meet the regulations in Annex II and Annex III issued together with this Decree;
+ A string of domain name is not similar or identical to the name of a news agency;
+ The news website or social networking site must use at least 1 “.vn” domain name
+ The “.vn” domain name must remaining valid for at least 6 months at the time of application for a license;
+ News websites must be able to store contents of news at least 90 days from the posting time and social networking sites must be able to store details associated with accounts, log in time, log out time, IP address of users at least 2 years;
+ There is at least 1 DNS server in Vietnam
This Decree takes effect from April 15th, 2018 and replaces these regulations:
- Circular No. 23/2013/TT-BTTTT dated December 24th, 2013;
- Clause 6, Clause 13 Article 2; Clause 2, Clause 3 Article 7; Article 9; Article 21 Circular No. 24/2015/TT-BTTTT dated August 18th, 2015;
- Clause 2, Clause 5, Clause 6 Article 2; Article 3; Article 4; Article 5; Article 6; points a, b Clause 1, Clause 2 and Clause 3 Article 7; Article 8; Clauses 1, 2, 5, 6 Article 10 Circular No. 09/2014/TT-BTTTT dated August 19th, 2014;
- Clause 1 Article 3; Article 4; Article 12; Article 13; Article 14; Article 15; Article 16; Article 17; Article 18; Article 19; Article 20; Article 21; Article 22; Article 23; Article 24; Article 25; Article 26; Clauses 1, 2, 3, 4, 5, 6, 7, 8 Article 27 Circular No. 24/2014/TT-BTTTT dated December 29th, 2014.
ND27_01032018CP[ENGLISH].pdf (English translation)
New regulations on sales promotion, trade fairs and exhibitions
Decree No. 81/2018/ND-CP dated May 22nd, 2018 of the Government on elaboration of regulations of commercial Law on trade promote
This Decree regulates in details activities of sales promotion, trade fairs and exhibitions.
One of the new points of this Decree is the supplement of 2 new principles of sales promotion, in particular: Customers are not required to give up, refuse or exchange goods and services of other traders or organizations; the lottery results must not be used as a foundation to determine the prize winner or to present and reward bonuses in sale promotion program (Article 3).
In addition, businesses are not allowed to conduct sales promotion in multi-level form if they do not register multi-level marketing activities (Article 4).
Promoted products must not include wines, lottery, cigarettes, breast milk substitutes, medicines for human use, examination and treatment service, education service and goods and services that have been banned from circulation in Vietnam. Particularly, wines, lottery, cigarettes, curative medicines for human use are also not used as promotional products of other goods, services (Article 5).
Money can also be used as promotional merchandise, except for sales promotion conducted in the forms: provision of sample goods or services; discount and sale of goods or provision of services together with coupons (Clause 3 Article 5).
Regarding maximum value of promotional product, the promotional value of a unit of promoted product must not exceed 50% of the price of such promoted product unit. However, for time-limited sales promotion (effective within certain frame of hours, days, weeks, months or seasons) or concentrated sales promotion programs, the limit shall be 100% of the value of the promotional product (Article 6).
This Decree takes effect from July 15th, 2018 and replaces Decree No. 37/2006/ND-CP dated April 4th, 2006.
ND81_22052018CP[ENGLISH].pdf (English translation)
From July 1st, 2017: The statutory pay rate shall be increased to VND 1,390,000/month
Decree No. 72/2018/ND-CP dated May 15th, 2018 of the Government on statutory pay rate for public officials and public employees and the armed forces
From July 1st, 2018, the statutory pay rate shall be officially increased from 1,300,000 per month to VND 1,390,000 per month in line with the road map announced at Decision No. 1916/QD-TTg dated November 29th, 2017.
Accordingly, following the increase of the statutory pay rate, salaries and allowances of public officials and public employees shall be increased in compassion with the current levels.
In addition, social insurance premiums and benefits based on the statutory pay rate shall be also increasing adjusted, such as: pensions, social insurance benefits, monthly allowances.
Especially, the maximum social insurance premiums (20 times higher than the statutory pay rate) shall be increased from VND 26 million to VND 27.8 million. Maternity allowances (2 times higher than the statutory pay rate) shall be increased from VND 2.6 million to VND 2.78 million.
This Decree takes effect from July 1st, 2018 and replaces Decree No. 47/2017/ND-CP dated April 24th, 2017.
ND72_15052018CP[EN].pdf (English translation)
Tax of Personal Income
Regarding PIT incurred by a resident who receives both income in Vietnam and income outside Vietnam
Official letter No. 1827/TCT-TNCN dated May 17th, 2018 of the General Department of Taxation regarding personal income tax (PIT) policy
According to Clause 1 Article 14 of Circular No. 92/2015/TT-BTC , in case a resident individual in Vietnam receives tax – exclusive incomes (net incomes) from both Representative Office in Vietnam and another Company outside Vietnam of the same Corporation, incomes to be grossed up are the actually – received incomes plus other benefits paid by the employers on behalf of the employee (if any) minus deductions.
The actually - received incomes are tax - exclusive salary, wage the employee receives every month, excluding tax - exempt incomes.
Similar to the above – mentioned case, if the Company of the same Corporation is located in a country which signed an Agreement on double taxation avoidance with Vietnam, the amount of tax already paid outside Vietnam shall be deducted from the tax amount payable in Vietnam. The deductible tax amount must not exceed the amount payable according to Vietnam's tax table calculated proportionally upon the incomes generated at the Company outside Vietnam (Clause 2 Article 26 of Circular No. 111/2013/TT-BTC).
CV1827_17052018TCT[VLO].pdf (English translation)
Advertising - Publishing
Amendments to business conditions in the printing and photocopying
Decree No. 25/2018/ND-CP dated February 28th, 2018 of the Government on amendments to Government's Decree No. 60/2014/ND-CP dated June 19, 2014 on printing
This Decree takes effect from May 1st, 2018.
ND25_28022018CP[ENGLISH].pdf (English translation)
Measures for supporting credit institutions lending for agriculture and rural development
Circular No. 14/2018/TT-NHNN dated May 29th, 2018 of the State Bank on guiding the implementation of measures for managing monetary policy instruments to support credit institutions lending for agriculture and rural development
This Circular provides guidelines for implementation of measures for managing monetary policy instruments to support credit institutions, branches of foreign banks lending for agriculture and rural development.
This Circular takes effect from July 13th, 2018.
TT14_29052018NHNN[EN].pdf (English translation)
Certificate of Origin (C/O)
Replacement C/O must be submitted within the validity period of the original
Official letter No. 1459/GSQL-GQ4 dated May 18th, 2018 of the General Department of Vietnam Customs regarding issues relating to electronic certificate of origin (C/O) form D
According to Clause 2 Article 9 Annex VII of Circular No. 22/2016/TT-BCT,C/O issued for replacement must be submitted within the validity period of the original C/O.
With regard to the case in which exporter’s address on the bill of lading is different from that on the C/O, Customs authority shall request company to explain and base on actual dossier to settle in accordance with regulations.
CV1459_18052018TCHQ[VLO].pdf (English translation)
Issues relating to C/O form D
Official letter No. 2530/TCHQ-GSQL dated May 10th, 2018 of the General Department of Vietnam Customs regarding issues relating to certificate of origin (C/O) form D
Relating to C/O form D with invoice issued by a third party, according to the General Department of Vietnam Customs’ opinions, the writing of 2 numbers of invoices (an invoice is issued by the exporter in the third country and an invoice is issued by the applicant for the C/O) at box No. 10 on the C/O at the same shall not affect the C/O’s validity.
However, if the C/O is not issued in accordance with the format of C/O issued by a third party as prescribed in Article 23 Annex 7 of Circular No. 22/2016/TT-BCT (the box “Third country invoicing” is not marked and information about name and country of the party issuing the invoice is not written), the C/O shall not be accepted for enjoyment of special preferential tax rates.
With regard to consignments with C/O which is not issued in accordance with the above-mentioned format and but there is no doubt about goods origin as declared by enterprise on the customs declaration, on the C/O and other documents of the customs dossier, the goods shall be still granted customs clearance.
CV2530_10052018TCHQ[VLO].pdf (English translation)
List of 9 plant protection drugs containing toxic chemicals subject to import license
Official letter No. 589/BVTV-QLT dated March 9th, 2018 of the Ministry of Agriculture and Rural Development regarding import of plant protection drugs with type I, II toxic active ingredients under the Globally Harmonized System (GHS)
The document is to proclaim the List of plant protection drugs with type I, II toxic active ingredients that are required to apply for import license, including:
1. Brodifacoum (min 91%)
2. Bromadiolone (min 97%)
3. Coumatetralyl (min 98%)
4. Diphacinone (min 95%)
5. Flocoumafen (min 97.8%)
7. Zinc Phosphide (min 80 %)
8. Aluminium Phosphide
9. Magnesium phosphide
CV589_09032018BNNPTNT[VLO].pdf (English translation)
Export processing enterprises
Requirements of dossier for applying 0% VAT upon installment of machinery for EPE
Official letter No. 12183/CT-TTHT dated March 28th, 2018 of the Department of Taxation of Ha Noi city regarding tax policy – related answer
According to Clause 1 Article 9 of Circular No. 219/2013/TT-BTC , in case a company supplies and installs machinery system for an export processing enterprise (EPE), it is entitled to apply 0% VAT provided that it meets the conditions on dossier, procedures regulated in Clause 2 Article 9 of Circular No. 219/2013/TT-BTC , including:
- Having a sale contract with the EPE;
- Having via-bank payment vouchers;
- Having customs declaration.
If one of such documents is not provided, the company it is not entitled to apply 0% VAT but it is subject to 10% VAT.
CV12183_28032018CTHN[VLO].pdf (English translation)
Regarding VAT rate applicable to activity of leasing infrastructure to an EPE
Official letter No. 11619/CT-TTHT dated March 26th, 2018 of the Department of Taxation of Ha Noi city regarding value added tax (VAT) with regard to activity of leasing infrastructure of an export processing enterprise (EPE)
In case a domestic enterprise leases infrastructure to an EPE, if the conditions on exported services regulated at Clause 2 Article 9 of Circular No. 219/2013/TT-BTC are met, it shall be entitled to apply the VAT rate of 0%.
However, with regard to activities of leasing houses, halls, offices, hotels, yards, etc. according to Clause 3 Article 9 of Circular No. 219/2013/TT-BTC , it is not entitled to apply 0% VAT.
CV11619_26032018CTHN[VLO].pdf (English translation)
Regarding VAT upon transfer of leased land and factory thereon to a domestic enterprise
Official letter No. 8382/CT-TTHT dated March 5th, 2018 of the Department of Taxation of Ha Noi city regarding guidelines on value added tax (VAT) and invoice
According to this Official letter, in case an export processing enterprise (EPE) transfers a land leasing contract and factory thereon to a domestic enterprise, it has to make value added invoice, declare and pay tax at the tax rate of 10%.
At the same time, at the time of handover, it is required to declare and pay enterprise income tax on income from the real estate transfer according to Article 16, Article 17 of Circular No. 78/2014/TT-BTC .
If the EPE does not have value added invoice to issue, it may buy an unbounded invoice at a tax authority.
CV8382_05032018CTHN[VLO].pdf (English translation)
Regarding personal deductions for foreign residents
Official letter No. 1095/CT-TTHT dated February 2nd, 2018 of the Department of Taxation of Ho Chi Minh city regarding personal income tax (PIT)
According to point a Clause 1 Article 1 of Circular No. 111/2013/TT-BTC , if a foreigner is present in Vietnam for less than 183 days in his/her first year in Vietnam but in 12 consecutive months, he/she is present in Vietnam for more than 183 days, he/she shall be still considered to be a resident in Vietnam.
Accordingly, such foreigner shall be also entitled to personal deductions upon calculation of PIT in Vietnam. Duration to be entitled to personal deductions is from the month of arrival in Vietnam to the month when the labor contract expires (point c Clause 1 Article 9 of Circular No. 11/2013/TT-BTC).
CV1095_02022018CTHCM[VLO].pdf (English translation)
Land and Housing
Regarding Ho Chi Minh city’s land price coefficients in 2018
Decision No. 09/2018/QĐ-UBND dated March 15th, 2018 of the People's Committee of Ho Chi Minh city on Ho Chi Minh city’s land price coefficients in 2018
Under this Decision, the land price coefficients in 2018 in Ho Chi Minh city is increased by 0.1 times in comparison with the coefficients in 2017
In which, the land price coefficient upon granting residential land use rights and allowing the change of land use from non-residential to residential is 1.1 times the land price published by the People’s Committee of the city.
The land price coefficient for determination of annual land rent is between 1.1 and 2.1 times, depending on land use purposes and zones.
The land price coefficient for determination of land levy unit, single-collection land rent is between 1.3 and 2.1 times, depending on zones.
The specific land price coefficients for each group of entities and zones are provided in Article 2 of this Decision.
This Decision takes effect from March 25th, 2018 and replaces Decision No. 19/2017/QD-UBND dated March 23rd, 2017.
QD09_15032018UBNDHCM[ENGLISH].pdf (English translation)
Fines on administrative violations against regulations on animal feed shall be added
Decree No. 64/2018/ND-CP dated May 7th, 2018 of the Government on penalties for administrative violations against regulations on livestock breeds, animal feeds and aqua feeds
In comparison with the earlier regulations, this Decree adds more violations against regulations on production and trading of animal feed subjects to fine. In particular:
- Failure to have or rent testing laboratories used for analyzing quality of animal and aqua feed in the course of production and processing: A fine ranging from VND 3,000,000 to VND 5,000,000.
- Failure to arrange measurement devices or instruments; failure to provide equipment and devices used for controlling foreign matters that may affect quality of feed ingredients: A fine ranging from VND 3,000,000 to VND 5,000,000.
- Manufacturing and processing animal feed containing antibiotics but failing to set up a separate area for mixing: A fine ranging from VND 10,000,000 to VND 15,000,000.
- Manufacturing, processing, trading or importing of animal feeds containing antibiotics but failing to clearly specify names, antibiotic contents: A fine ranging from VND 10,000,000 to VND 20,000,000.
- Trading in each aqua feed product containing antibiotics: A fine ranging from VND 10,000,000 to VND 20,000,000.
- Manufacturing, trading of animal feed in which the level of a harmful microorganism exceeds the maximum level: A fine ranging from VND 20,000,000 to VND 25,000,000.
In addition, fine levels with regard to some violations shall be also increased:
- Manufacturing and processing of animal feed product which has not been approved for sale in Vietnam: if the batch of products is worth VND 200,000,000 and above, a fine ranging VND 15,000,000 - VND 20,000,000 shall be increased to a fine ranging VND 20,000,000 - VND 40,000,000.
- Trading in animal feed product which has not been approved for sale in Vietnam: if the batch of products is worth VND 200,000,000 and above, a fine ranging VND 10,000,000 - VND 15,000,000 shall be increased to a fine ranging VND 15,000,000 - VND 30,000,000.
This Decree comes into force from June 22nd, 2018. To replace No. 119/2013/ND-CP dated October 9th, 2013; Regulations on penalties for administrative violations against regulations on livestock breeds, animal and aqua feeds in the Government’s Decree No. 41/2017/ND-CP dated April 5th, 2017.
ND64_07052018CP[EN].pdf (English translation)
Regulations on safety inspection of foreign ships
Circular No. 07/2018/TT-BGTVT dated February 7th, 2018 of the Ministry of Transport on providing for ship inspection
This Circular provides for the inspection of compliance with regulations on maritime safety, security and labour, and prevention of marine environmental pollution by foreign ships operating in port waters of Vietnam.
The main purpose of an inspection is to prevent a ship proceeding to the sea if it is unsafe or presents an unreasonable threat of harm to the marine environment
If there are clear grounds as set forth in Clause 3 Article 3 of this Circular, a ship shall be inspected when it enters a port, such as: the ship lacks principal equipment or its equipment does not correspond substantially to the requirements of international conventions; the ship lacks the Certificate or documentation required by international conventions; the serious hull or structural deterioration or deficiencies exist that may place at risk the watertight or watertight integrity, etc.
Agency conducting inspection of foreign flagged ship is the maritime Administration. After the inspection, the ship may be detained until the deficiencies are corrected or allowed to sail with certain deficiencies, depending on particular circumstances of the intended voyage.
This Circular takes effect from April 1st, 2018.
TT07_07022018BGTVT[ENGLISH].pdf (English translation)
Phu Quoc Island’s planning in the orientation of development into a special administrative-economic unit is accepted
Official letter No. 739/TTg-CN dated June 8th, 2018 of the Prime Minister regarding plan for making Kien Giang province’s Phu Quoc Island’s planning in the orientation of development into a special administrative-economic unit.
According to this Official letter, the Prime Minister has accepted to allow Kien Giang province to make the master plan for Phu Quoc Island’s socio - economic development and newly make a general planning for Phu Quoc Island’s construction in the orientation of development into a special administrative-economic unit.
CV739_08062018TTg[VLO].pdf (English translation)
Proceedings - Criminal
Regulations on determination of total quantity of narcotic substances for suing criminal cases
Decree No. 19/2018/ND-CP dated February 2nd, 2018 of the Government on providing for determination of total quantity of narcotic substances prescribed in the Criminal Code in 2015
This Decree deals with the determination of total quantity of narcotic substances to be used as the basis for suing criminal cases regarding these offences: Illegal manufacturing, possession, transport, and dealing of narcotic substances; appropriating narcotic substances.
Quantifies of narcotic substances as prescribed in this Decree are the actual quantities of narcotic substances collected or proved to get involved in specific offences during the process of investigation, prosecution or trial.
If the percentage ratio of quantity of each narcotic substance determined under the provisions in this Decree is a decimal number, it shall not be rounded and include one digit after the decimal point.
This Decree takes effect from the date of signing.
ND19_02022018CP[ENGLISH].pdf (English translation)
Sea and Aquatic food
Regarding preferential import duty rate applicable to acipenser eggs
Official letter No. 6832/BTC-CST dated June 11th, 2018 of the Ministry of Finance regarding import duty on imported acipenser eggs for breeding
According to the guidelines in Official letter No. 4247/BTC-CST dated April 12th, 2018, acipenser eggs for breeding belong to HS code 0511.91.90, entitled to the preferential MFN duty rate of 5% and the special preferential duty rate ranging from 0% to 5%.
In case imported goods belong to the List of animal breeds that cannot be domestically manufactured and have to be imported according to regulations of the Ministry of Agriculture and Rural Development, they shall be exempt from import duties according to Article 18 of Decree No. 134/2016/ND-CP.
Regarding HS code of acipenser eggs for breeding, this issue has been replied in Official letter No. 4247/BTC-CST dated April 12th, 2018.
CV6832_11062018BTC[VLO].pdf (English translation)
Supplementation to fishery development policies
Decree No. 17/2018/ND-CP dated February 2nd, 2018 of the Government on amendments to the Government’s Decree No. 67/2014/ND-CP dated July 07, 2014 on certain fishery development policies
This Decree is to amend, supplement to the policies on investment, credit and insurance, and policies on tax incentives to serve the purpose of the fishery development
Especially, this Decree supplements one-off post-investment subsidy policies for fishing vessels performing offshore fishing activities or providing logistic support services, with the main engine power of 800 CV or more.
The subsidy rate is 35% of total investment of new building but no more than VND 6.7 billion (for vessel with total main engine power ranging from 800CV to less than 1,000CV) or no more than VND 8 billion (for vessel with the total main engine power of at least 1,000CV).
However, these policies are only applied to vessel owners who are members of fishery production teams, groups, unions or cooperatives approved by the Peoples’ committees of provinces, cities.
This Decree takes effect from March 25th, 2018. The policies regulated in this Decree shall be implemented from January 1st, 2018.
This Decree abolishes Clause 5, Clause 7 Article 1 of Decree No. 89/2015/ND-CP dated October 7th, 2015 and replaces Decision No. 47/2016/QD-TTg dated October 31st, 2016.
ND17_02022018CP[ENGLISH].pdf (English translation)
New regulations on initial offering of shares of equitized enterprises
Circular No. 40/2018/TT-BTC dated May 4th, 2018 of the Ministry of Finance on providing guidelines for initial offering of shares and management and use of proceeds from equitization of state-owned enterprises and single-member limited liability companies with 100% charter capital invested by state-owned enterprises
In comparison with the earlier regulations, this Circular supplements the condition for selection of strategic investors that are eligible to purchase initially issued shares. In particular, strategic investors that purchase initially issued shares must be in same business sectors or trades of the equitized enterprises.
Organizations and individuals that are not eligible for purchasing initially issued shares from equitized enterprises are prescribed in clause 4 in Article 6 of Decree No. 126/2017/ND-CP.
This Circular comes into force from June 18th, 2018.
To abolish guiding documents of the Ministry of Finance relating to the proceeds from equitization against regulations in this Circular.
TT40_04052018BTC[ENGLISH].pdf (English translation)
Tax of Contractor
Regarding withholding tax on forwarding services which are provided outside Vietnam but consumed in Vietnam
Official letter No. 2217/CT-TTHT dated March 26th, 2018 of the Department of Taxation of Ho Chi Minh city regarding tax policy
In case a company signs contracts with foreign companies for hiring services relating goods forwarding, transportation, customs clearance, if these services are provided outside Vietnam but they are consumed in Vietnam, they shall be subject to withholding tax (Clause 1 Article 1 of Circular No. 103/2014/TT-BTC).
If the company is a foreign direct investment enterprise which earns incomes divided from capital contribution after the receiver of capital contribution has paid tax, such incomes shall be exempt from enterprise income tax (EIT) according to Clause 6 Article 8 of Circular No. 78/2014/TT-BTC .
Upon transferring the aforesaid after –tax incomes abroad, the company shall not pay EIT. If the company has paid EIT, it shall be entitled to receive a refund according to Article 33, Article 57 of Circular No. 156/2013/TT-BTC .
CV2217_26032018CTHCM[VLO].pdf (English translation)
Regarding cases in which a seller and a buyer are regarded as in a special relationship
Official letter No. 2774/TXNK-TGHQ dated May 31st, 2018 of the General Department of Vietnam Customs regarding issues relating to customs value
According to the regulations at Circular No. 39/2015/TT-BTC , in case the special relationship between the seller and the buyer affects transaction value, customs authorities shall reject the value declared by enterprise and determine other value.
The provision of evidence to identify whether the special relationship between the seller and the buyer affects transaction value or not shall be carried out according to Article 7 of Circular No. 39/2015/TT-BTC .