Guidelines on Customs Valuation of Exported Goods

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Bulletin ENG
Hướng Dẫn Về Trị Giá Tính Thuế Hàng Xuất Khẩu

On September 09, 2025, the Customs Department issued Official Letter No. 23247/CHQ-NVTHQ providing guidance on issues concerning the customs valuation of exported goods arising during post-clearance audit. Details are as follows: 

1.Customs value of exported goods

The customs value of exported goods shall be: 

  • The selling price up to the border gate of exportation, based on the selling price stated in the sales contract or commercial invoice; and 
  • Relevant costs related to the goods up to the border gate of exportation, in accordance with supporting documents, if such costs have not yet been included in the selling price of the goods 
  • Excluding international freight charges and international insurance costs (if any). 

2. Performance Bonus and Quality Bonus

a. Performance Bonus

  • This is a bonus paid by the buyer (importer) to the seller (exporter) for arranging the maximum possible quantity of goods. 
  • The seller incurs additional costs for compaction and leveling of goods in order to receive this bonus. These costs have already been recorded as export expenses. 

Therefore, the performance bonus shall not be added to the customs value for export tax calculation, as it is not related to the value of the goods and does not constitute part of the selling price of the goods. 

(According to Article 20.1 of Decree 08/2025/ND-CP, Article 4.2 of Circular 39/2015/TT-BTC) 

b. Quality Bonuses

  • This is a bonus paid by the buyer (importer) to the seller (exporter) for producing goods that meet the quality criteria required by the importer. 
  • The seller incurs additional production costs in order to receive this bonus. These costs have already been recorded under the cost of goods sold. 

Therefore, the quality bonus must be added to the customs value of exported goods, as it relates to the quality of exported goods but is not reflected in the selling price of exported goods stated in the Sales Contract and commercial invoice.  

(According to Article 20.1 of Decree 08/2025/ND-CP, Article 4.2 of Circular 39/2015/TT-BTC) 

(According to Official Letter No. 23247/CHQ-NVTHQ dated September 09, 2025) 

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