On 21 November 2025, the Customs Department issued Official Letter No. 37413/CHQ-NVTHQ providing guidance on declaring customs value for exported sample goods — a type of goods typically without payment and without a sales contract.
Main contents:
1. Principles for determining the customs value of exported goods:
The customs value of exported goods is the selling price of the goods up to the border gate of export, excluding: International insurance (I) and International freight (F).
(Article 86 of the Customs Law No. 54/2014/QH13)
The selling price up to the border gate of export is the price stated on the sales contract or commercial invoice, plus any costs related to the exported goods up to the border gate of export, if such costs are not already included in the selling price.
The customs value must be determined by applying the valuation methods sequentially and stopping immediately at the method by which the customs value can be determined.
(According to Circular No. 60/2019/TT-BTC supplementing Article 4 of Circular 39/2015/TT-BTC)
2. Specific guidelines for sample goods (goods without payment)
The Customs Department determines that exported sample goods without payment fall under the category of goods without a sales contract and without a commercial invoice.
Accordingly, the customs value in this case is the declared value provided by the enterprise.
Inspection note: Customs authorities will verify the declared value. If there are grounds to determine that the declared value is inappropriate, customs authorities will re-determine the value based on the principles and valuation methods under customs regulations.
(According to Official Letter No. 37413/CHQ-NVTHQ November 21, 2025)
Related Services: Customs Clearance Procedures
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