Customs declarant may choose one method for value distribution of imported operation system
![]() |
Customs officers at Trang Bang Industrial Park inspect imported machines. Photo: Hong Son |
The General Department of Customs said, Clause 4 of Article 6 of Circular 39/2015 amended and supplemented in Clause 5 of Article 1 of Circular 60/2019 of the Ministry of Finance provides that “If the imported goods are machines/equipment imported together with operating software, the customs value is the transaction values of such machines/equipment and operating software.
In case the operating system is written or installed in carrier media for installation on machines/equipment after importation:
In case the value of the operating system is not separate from the value of the carrier media, the customs value is the transaction value of the imported machines/equipment and operating system inclusive of the value of the carrier media.
If the buyer must pay for the right to use the operating system for installation on and operation of machines/equipment, the actual payment for such right must be aggregated with the value of the imported machines/equipment.
Also, Clause 2 of Article 16 of Circular 39 of the Ministry of Finance provides for Methods for distribution as below: Distribution according to the quantity; Distribution according to the weight; Distribution according to the volume; and Distribution according to the value of the sale invoice.
Therefore, Kyeuence Vietnam Co., Ltd imports operating systems which are written or installed in CD, the value of the operating system includes the royalty fee, and this operating system is used for many servo motors of the same category and is installed for one motor and other motors in the same category, the customs declarant may choose one of the methods for value distribution described in Clause 2 of Article 16 of Circular 19 to declare the value of the imported operating system and must follow the principle that the software value must be completely distributed to the imported servo motors.
The HS determination of the servo motor is in accordance with current law.
![]() | Gathering feedback from enterprises on free software for customs declaration |
The General Department of Customs requests Kyeuence Vietnam Co., Ltd to base on the dossier and above regulations to declare value, HS of the operating system and tax. If there are any problems, the company can contact the customs agency where the declaration was opened for further guidance.
Related News

Customs handles a daily trade volume of over US$2 billion
10:46 | 28/10/2024 Customs

Ho Chi Minh City Customs seize infringing goods worth nearly VND2,700 billion
09:20 | 25/07/2024 Anti-Smuggling

HCM City Customs revoke declared value of more than 4,000 declaration after consultation
09:19 | 24/07/2024 Customs

556 candidates registered to take the second round of customs declaration certification exam in 2024
09:45 | 21/07/2024 Customs
Latest News

Consulting on customs control for e-commerce imports and exports
14:50 | 14/02/2025 Regulations

Flexible tax policy to propel Việt Nam’s economic growth in 2025
14:14 | 06/02/2025 Regulations

Brandnew e-commerce law to address policy gaps
18:44 | 29/01/2025 Regulations

From January 1, 2025: 13 product codes increase export tax to 20%
14:23 | 29/12/2024 Regulations
More News

Export tax rates of 13 commodity codes to increase to 20% from January 1, 2025
13:46 | 28/12/2024 Regulations

Proposal to reduce 30% of land rent in 2024
14:58 | 25/12/2024 Regulations

Resolve problems related to tax procedures and policies for businesses
13:54 | 22/12/2024 Regulations

New regulations on procurement, exploitation, and leasing of public assets
09:17 | 15/12/2024 Regulations

Actively listening to the voice of the business community
09:39 | 12/12/2024 Customs

Step up negotiations on customs commitments within the FTA framework
09:44 | 08/12/2024 Regulations

Proposal to amend regulations on goods circulation
13:45 | 06/12/2024 Regulations

Review of VAT exemptions for imported machinery and equipment
10:31 | 05/12/2024 Regulations

Customs tightens oversight on e-commerce imports
13:39 | 04/12/2024 Regulations
Your care

Consulting on customs control for e-commerce imports and exports
14:50 | 14/02/2025 Regulations

Flexible tax policy to propel Việt Nam’s economic growth in 2025
14:14 | 06/02/2025 Regulations

Brandnew e-commerce law to address policy gaps
18:44 | 29/01/2025 Regulations

From January 1, 2025: 13 product codes increase export tax to 20%
14:23 | 29/12/2024 Regulations

Export tax rates of 13 commodity codes to increase to 20% from January 1, 2025
13:46 | 28/12/2024 Regulations