The Commercial Invoice is not always the final customs value. A shipment may involve selling commissions, packing costs, buyer-supplied moulds, royalties or international freight that is not included in the invoice price. Omitting an eligible addition may understate customs value and tax; adding every logistics cost by habit may overstate them. This article explains the legal conditions, eight addition categories to review, supporting documents and allocation controls for imported goods valued under the transaction-value method.

B2B logistics reference | Legal update: 17 July 2026 | Vietnamese-law translation for operational reference only

QUICK FACTS

Invoice value is not conclusive

Transaction value starts from the price actually paid or payable and is adjusted as legally required.

All conditions must be met

An addition must be borne by the buyer, relate to the imported goods, not already be included, and be objectively quantifiable.

No double counting

Freight and insurance already included in a CIF price must not be added a second time.

No arbitrary estimates

If a required addition cannot be objectively quantified, the transaction-value method may not be applicable.

Illustration for Additions to the Customs Value of Imported Goods — Illustration of the logistics topic, document or operation discussed in the article.

SCOPE

This article mainly applies to imported goods valued under the transaction-value method: the price actually paid or payable for goods sold for export to Vietnam, adjusted under customs valuation rules.

Relevant to commercial imports of machinery, components, materials and consumer goods.
Particularly important under EXW, FCA or FOB terms and where the buyer pays third parties outside the seller’s invoice.
Not a substitute for valuation analysis of leased, donated or non-sale goods, or cases requiring another valuation method.

Control point: an accounting or logistics expense is not automatically a customs-value addition. The legal conditions and connection to the imported goods must be demonstrated.

KEY TERMS

Term	Meaning	Operational role
Customs Value	The value used as the basis for import duty and related taxes.	It is not automatically identical to the invoice value.
Dutiable Value (operational usage)	A common operational expression. Under Vietnamese law, the key statutory term for imported goods is “customs value”.	Use the statutory term consistently in declarations, calculations and explanations.
Price Actually Paid or Payable	Payments made or to be made to the seller or to another party for the seller’s benefit.	Starting point of transaction value.
Additions	Amounts legally added to the transaction price.	Increase customs value when the requirements are met.
Buying Commission	Commission paid to the buyer’s agent for representing the buyer in purchasing goods.	Different from selling commission; documentary proof is essential.
Assists	Goods or services supplied free of charge or at reduced cost by the buyer for production of imported goods.	May require valuation and allocation.
First Port of Importation	The first import border point under Vietnamese customs rules.	Boundary for freight and insurance additions.

VALUATION MECHANISM

CUSTOMS VALUE = PRICE ACTUALLY PAID/PAYABLE + ADDITIONS − DEDUCTIONS

Article 13 of Circular 39/2015/TT-BTC requires an addition to satisfy all three conditions:

Paid by the buyer and not already included in the price actually paid or payable.
Related to the imported goods being valued.
Based on objective, quantifiable data supported by relevant documents.

If an amount is already included in the invoice or total price payable, it must not be added again. Shared costs must be fully allocated to the goods that bear them using a reasonable, consistent and explainable method.

Integrated example

Machinery is invoiced FOB at USD 100,000. The buyer also pays USD 2,000 selling brokerage, USD 1,000 packing, allocates USD 4,000 for a mould supplied free of charge, USD 5,000 international freight and USD 500 insurance. If all items qualify and are not included in the FOB price, the adjusted transaction value is USD 112,500.

EIGHT ADDITION CATEGORIES TO REVIEW

Item	When it may be added	Exclusion/limit	Key evidence
1. Selling commissions and brokerage	Paid by the buyer to an intermediary in connection with the sale of the imported goods.	A genuine buying commission is different; Vietnamese taxes included in the fee are not added.	Agency/brokerage contract, service invoice, payment evidence, scope of work.
2. Containers and packing forming one with the goods	The packing is treated as integral to the imported goods.	Reusable shipping containers, racks or transport equipment are not automatically integral packing.	Packing invoices, purchase and transport documents.
3. Packing costs	Materials and labour for packing are borne by the buyer and excluded from the price.	Must exclude post-import or unrelated costs.	Material invoices, packing contracts, labour records, allocation sheet.
4. Assists	Materials, components, tools, dies, moulds, consumables, designs or engineering supplied free or at reduced cost for producing goods exported to Vietnam.	Add only the portion related to imported goods and allocate reasonably. The assist value also includes purchase, transport and insurance costs incurred to bring the assist to the place of production; the relevant amount must be fully allocated on a supportable basis.	Purchase records, handover records, BOM, production plan and allocation.
5. Royalties and licence fees	Related to imported goods, a condition of sale and not included in the price.	A licence agreement alone is insufficient; the connection and condition-of-sale test must be met.	Licence and sale contracts, formula, revenue and payment records.
6. Proceeds accruing to the seller	A portion of subsequent resale, disposal or use proceeds goes directly or indirectly to the seller.	Only the identifiable amount attributable to the seller and the goods is added.	Distribution agreement, revenue-sharing terms, sales reports, remittance records.
7. Freight and related transport costs to the first port of importation	The purchase price excludes international freight and related costs to the first import border point.	Unloading from the means of transport at the first import point is excluded; embedded amounts may qualify for deduction subject to conditions. Vietnamese taxes already included in the freight amount are not additions; where separately identified and otherwise eligible, they are handled under the deduction rules.	Bill of lading, booking, freight contract/invoice and payment evidence.
8. Insurance to the first port of importation	The buyer purchases international cargo insurance and the premium is not in the price.	No insurance purchase means no assumed premium is added. Vietnamese taxes already included in the insurance premium are not additions.	Insurance policy/certificate, premium invoice and payment evidence.

DOCUMENTS AND DATA TO REVIEW

Document/data	Issuer/owner	What to reconcile	Use
Sale contract and appendices	Buyer and seller	Incoterms, off-invoice payments, licence and revenue-sharing clauses.	Before finalising declared value.
Commercial Invoice and payment records	Seller/bank	Invoice amount, advances, indirect payments and ultimate beneficiary.	Determine actual price paid/payable.
Freight and insurance file	Carrier/forwarder/insurer	Route, first import point, domestic costs and VAT components.	Determine transport and insurance additions.
Broker/agency agreement	Buyer and intermediary	Whom the agent represents and the real scope of service.	Separate buying from selling commission.
Assist file	Buyer/manufacturer	Value, production quantity and allocation basis.	Allocate by SKU or shipment.
Royalty/licence agreement	Right holder/buyer	Rights, condition of sale, formula and payment period.	Initial or post-clearance supplementary declaration.
Valuation worksheet and internal approval	Trade, accounting and legal teams	Sources, exchange rates, allocation and double-count controls.	Audit trail for customs review.

PRE-DECLARATION REVIEW PROCESS

Lock the delivery term.
Identify EXW, FOB, CFR, CIF or other delivery basis.

Map every payment.
List payments to the seller and third parties connected with the goods.

Apply the legal tests.
Check payer, connection, prior inclusion and objective quantification.

Classify each amount.
Commission, packing, assists, royalties, proceeds, freight or insurance.

Allocate by item.
Use tariff, weight, volume, purchase value, output or another justified basis.

Prevent double counting.
Reconcile invoices, debit notes and delivery terms.

Approve and retain evidence.
Retain calculations, formulas, evidence and approvals. For post-paid charges, royalties or licence fees that require supplementation, track the actual payment date and supplement within 05 days from that date.

COMMON RISKS

Error	Cause	Impact	Control
Adding freight/insurance again under CIF	Failure to read delivery terms and total price.	Overstated customs value and tax.	Reconcile Incoterms, invoice and freight debit note.
Omitting free moulds or designs	Procurement data is not shared with trade compliance.	Understatement, reassessment and penalties.	Mandatory assist declaration by project/SKU.
Calling every commission a buying commission	Vague service contract.	Incorrect exclusion of selling commission.	Document representation and beneficiary.
Separating licence review from import contracts	Different departments own the contracts.	Missed or wrongly added royalties.	Review sale, licence and distribution agreements together.
Arbitrary cost allocation	No written methodology or weight/volume data.	Incorrect item-level values.	Use a documented and consistent basis.
Assuming insurance where none was purchased	Confusing CIF concepts with actual cost.	Non-existent cost added.	No purchase means no assumed premium.
Failure to track post-import royalties	Fee depends on later sales.	Late supplementary declaration and tax exposure.	Joint calendar for accounting, tax and trade teams.
Missing valid transport documents	Only quotations, internal schedules or unsupported records are available.	The transaction value method may lack a sufficient basis for the relevant freight component.	Retain the transport contract, bill of lading, invoice/debit note and payment evidence issued by a lawful transport provider.

LEGAL BASIS AND SOURCES

Instrument	Issuer	Status	Relevance
Consolidated Customs Law 54/VBHN-VPQH dated 23 March 2026	Office of the National Assembly	Consolidated reference text.	Customs-value principles and declarant responsibility.
Decree 08/2015/NĐ-CP as amended by Decrees 59/2018 and 167/2025	Government	Decree 167/2025 effective 15 August 2025.	Customs procedures and valuation control framework.
Circular 39/2015/TT-BTC	Ministry of Finance	Effective 1 April 2015, subsequently amended.	Article 13 additions; Article 14 royalties and licence fees.
Circular 60/2019/TT-BTC	Ministry of Finance	Effective 15 October 2019.	Amends customs valuation rules in Circular 39/2015.
Consolidated Document 21/VBHN-BTC dated 23 April 2020	Ministry of Finance	Consolidates the customs valuation circular for operational reference.	Central reference for Circular 39/2015/TT-BTC as amended, including additions and royalties.
Decision 2681/QĐ-BTC dated 16 December 2019	Ministry of Finance	Effective on its issuance date.	Corrects Circular 60/2019/TT-BTC and should be read together with the amending text.
Decree 169/2026/NĐ-CP	Government	Effective 1 July 2026.	Administrative penalties in the customs field.

Operational translation: this English version is not an official legal translation. The Vietnamese instruments prevail.

Circular 39/2015 Circular 60/2019 Consolidated Customs Law Consolidated Document 21/VBHN-BTC Decision 2681/QĐ-BTC

FAQ

1. Must freight and insurance be added to a CIF price?

No, not if they are already included through the first port of importation.

2. What is normally reviewed under FOB?

International freight, insurance and any other qualifying off-invoice payments, assists or royalties.

3. Is buying commission added?

A genuine buying commission is not selling commission, but the buyer must prove the agency role and service substance.

4. Is a free mould supplied to the factory an addition?

It may be an assist and must be valued and reasonably allocated to the imported production.

5. Can a royalty paid to a third party be added?

Yes, if it relates to the goods, is a condition of sale and is not already included.

6. Should insurance be estimated where none was purchased?

No. No insurance purchase means no assumed insurance addition.

7. What if a royalty is unknown at declaration?

The importer must state why the amount is not yet determinable. For post-paid charges, royalties or licence fees that require supplementation, the declarant must supplement the declaration, calculate and pay the additional tax within 05 days from the actual payment date, based on the actual supporting records.

APPLICATION NOTE: The conclusion depends on contracts, Incoterms, payment flows, relationships, actual evidence and item-level allocation. This article is not a valuation ruling for a specific shipment.

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