Official letter No. 3234/TCHQ-TXNK dated June 25th, 2021 of the General Department of Vietnam Customs regarding discount given to imports

The General Department of Vietnam Customs assumes that, with regard to a special discount given to each specific imported shipment applicable to each specific buyer rather than a common discount policy applicable to all buyers, it shall not be considered to be deducible discount upon calculation of duty as regulated at point d clause 2 Article 15 of Circular No. 39/2015/TT-BTC .

In addition, if in the import contract does not regulate in details how about conditions for discount, it also fails to meet the regulations on dossier of consideration for reduction of dutiable value of imported goods according to point d.2.4 clause 2 Article 15 of Circular No. 39/2015/TT-BTC .