CIC shall not be added to Customs value after goods are imported

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Customs operation at CaiLan- QuangNinh Customs Branch. Photo: T.T

This is the response by the Import and Export Duty Department (under the General Department of Vietnam Customs) to LG Electronics Vietnam-Hai Phong Co., Ltd, on CIC.

Specifically, the representatives of Import and Export Duty Department said that as per instruction in Official Letter 3581/TCHQ-TXNK dated June 20 2018, and Official Letter 5475/TCHQ-TXNK dated September 20 2018, by the General Department of Vietnam Customs on Customs valuation, the CIC for importers arises after the goods are imported and is not related to the import shipment for Customs valuation, therefore, it is not subject to additions to Customs value of the shipment.

Previously, on October 23, 2018, the Import and Export Duty Department issued Official Letter 6937/TXNK-TGHQ to answer LG Electronics Vietnam-Hai Phong Co., Ltd, on this issue. Accordingly, the freight and other costs related to the transportation of goods to the first entry border gate shall be additions to the taxable value (excluding cost of loading and discharging from the means of transport to the first entry border gate) if these costs are subject to additions as prescribed in Point g, Clause 2 Article 13 of Circular 39/2015/TT-BTC dated March 25 2015, of the Ministry of Finance, and meet conditions specified in Clause 1, Article 13 of Circular No. 39/2015 / TT-BTC.

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The first entry border gate for seaway or airway transportation shall be the port of loading stated in the bill of lading as prescribed in Clause 8 Article 1 of Decree 59/ 2018/ND-CP dated April 20 2018.

Basing on these regulations, the freight and costs related to the transportation of goods which are paid for activities arising after the goods are imported to the first entry border gate, or arising costs at the first entry border gate which do not meet conditions as prescribed in Clause 1 Article 13 of Circular 3939/2015/TT-BTC, shall not be added to Customs value.