blue-check Surcharges for transportation of goods from checkpoints to foreign countries shall be exempt from export duty

Official letter No. 6096/TCHQ-TXNK dated December 22nd, 2021 of the General Department of Vietnam Customs regarding freight surcharges
Posted: 27/12/2021 2:19:05 PM | Latest updated: 29/12/2021 9:21:12 AM (GMT+7) | LuatVietnam: 5366 | Vietlaw: 550

According to clause 3 Article 1 of Circular No. 60/2019/TT-BTC, customs value of exported goods does not include international freight cost for transportation from exporting checkpoint to place of delivery.

The General Department of Vietnam Customs assumes that Fuel Adjustment Factor/Emergency Bunker Surcharge, Bunker Usage Charge, Fuel Recovery Charge (FAF, EBS, BUC, FRC), Low Sulphur Surcharge (LSS/LSA), Peak Season Surcharge (PSS) are the costs enterprise has to pay in the course of transport of goods from exporting checkpoint to importing country and these are parts of international freight, they are not included in customs value.

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Published Vietlaw's Newsletter No. 550
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Import and export duties