According to Article 3 of Circular No. 39/2015/TT-BTC , enterprises may themselves determine, declare customs value according to the rules and methods for customs valuation regulated at the Customs Law No. 54/2014/QH13 , Decree No. 08/2015/ND-CP .
However, customs authorities are allowed inspecting the customs value declared by the enterprises to determine suspicious signs and hold the consultation (clause 14 Article 1 of Circular No. 39/2018/TT-BTC ).
According to opinions of the General Department of Vietnam Customs, reference prices at Lists of imported goods with value - related risks are not the minimum prices but they are among standards in order for customs authorities to decide the inspection, consultation of customs value.
With regard to customs declaration forms selected by customs authorities for consultation of value, upon carrying out procedures for the consultation, enterprises must present related dossiers, documents, materials to prove the accuracy of the value declared by the enterprises. Customs authorities shall consider accepting the enterprises’ value if there are not enough grounds to reject it.