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To accurately calculate imports’ taxation value, the Decree points out six major methods: to base on import’s transactional value, on transactional value of imports of exact resemblance, on similar imports’ transactional value, on deduction value, on calculation value, and taxation reasoning.
For imports of which taxation value cannot be identified under these six ways, their taxation value will be deduction value. The deduction value will be calculated on the basis of the selling price of imports, imports of exact resemblance and similar imports in Vietnamese market, with a deduction of proper expenses arisen after importation. For imports of which deduction value cannot be identified, their taxation value will be based on calculation value. The calculation value must be determined in line with producers’ data and the accounting regulations of the manufacturing countries.
Under the Decree, the reasoning method must be applied in a flexible manner on the basis of available documents, data and information at the moment of calculating taxation value.
While calculating imports’ taxation value, in case the final decision on customs evaluation is delayed, the importer is permitted to take their goods out the customs stations after paying some guarantee or deposit.
By Nguyên Hồ