THE MINISTRY OF FINANCE
 
No. 39/2015/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM 
Independence - Freedom - Happiness
 
Hanoi, March 25, 2015
 
CIRCULAR
Prescribing customs value of exported and
imported goods [1]
 
Pursuant to June 23, 2014 Law No. 54/2014/QH13 on Customs;
Pursuant to November 29, 2006 Law No. 78/2005/QH11 on Tax Administration and November 20, 2012 Law No. 21/2012/QH13 Amending and Supplementing a Number of Articles of the Law on Tax Administration;
Pursuant to November 29, 2005 Law No. 50/2005/QH11 on Intellectual Property and June 19, 2009 Law No. 36/2009/QH12 Amending and Supplementing a Number of Articles of the Law on Intellectual Property;
Pursuant to the Agreement on the Implementation of Article VII of the General Agreement on Tariffs and Trade;
Pursuant to the Government’s Decree No. 08/2015/ND-CP of January 21, 2015, detailing and providing measures to implement, the Customs Law regarding customs procedures and customs inspection, supervision and control;
Pursuant to the Government’s Decree No. 83/2013/ND-CP of July 22, 2013, detailing a number of articles of the Law on Tax Administration and the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration;
Pursuant to the Government’s Decree No. 215/2013/ND-CP of December 23, 2013, defining the functions, duties, powers and organizational structure of the Ministry of Finance;
At the proposal of the General Director of Customs,
The Minister of Finance promulgates the Circular prescribing customs value of exported and imported goods as follows:
 
Chapter I
GENERAL PROVISIONS
Article 1. Scope of regulation and subjects of application
1. Scope of regulation: This Circular prescribes customs value of exported and imported goods.
2. Subjects of application: Organizations and individuals exporting and/or importing goods, customs offices, customs officers and other related organizations and individuals.
Article 2. Interpretation of terms
These terms used in this Circular shall be construed as follows:
1.  Goods purchase and sale contract means an agreement on goods purchase and sale established in writing or in an equivalent form including telegram, telex, fax or data message. According to the contract, the seller is obliged to deliver goods, transfer the ownership of goods to the buyer, and receive payment; the buyer is obliged to pay the seller, receive goods and the ownership of goods according to the agreement; goods are transferred from the seller to the buyer through Vietnam’s border gate or from a non-tariff zone to the inland market and vice versa.
Seller includes goods seller and service provider.
2. Purchase commission means an amount of money that the buyer pays his/her representative agent for purchasing imported goods at the most reasonable cost.
3. Sale commission means an amount of money that the seller pays his/her representative agent for selling exported goods to the buyer.
4. Brokerage fee means an amount of money that the buyer or the seller or both the buyer and seller shall pay to the broker for acting as an intermediary in the purchase and sale of imported goods.
5. Software means data, programs or instructions presented in form of commands, codes, schemas or any other forms that enables a data processing device to perform a specific task or to produce a specific outcome when it is installed in such device. Under this provision, audio recordings, video recordings or pictures are not considered software.
6. Intermediate media include floppy disk, CD, DVD, magnetic tape, magnetic card, external drive and any other items that can store information, are used as a temporary storage medium or used for transferring software. For use, software is transferred, installed or integrated into data processing devices. Intermediate media do not include integrated circuits, chips, semiconductors and similar devices or components installed on such circuit boards or devices.
 
[1] Công Báo Nos 501-502 (17/4/2015)