Author Archives: Trà Giang JSC

Must Royalties and Licence Fees Be Added to Customs Value?

A practical test for adding royalties to customs value, covering exclusions, evidence, allocation and the...

Additions to the Customs Value of Imported Goods

A practical guide to the conditions, eight addition categories to review, supporting documents, allocation controls...

What Is a Customs Valuation Consultation? Documents to Prepare

A guide to Vietnam customs valuation consultation, including eight statutory record groups, consultation forms, the...

Business export vs. export of export-manufacturing products: what is the difference?

B11 and E62 differ by goods status and material origin. E62 may cover output made...

What is customs value? Basis for valuing imported goods

A practical guide to transaction value, additions, deductions, the six customs valuation methods and supporting...

Why May Customs Reject a Declared Customs Value?

Distinguish sufficient grounds for rejection from valuation doubts, with the current 30-day consultation timeline, evidence...

Business imports, export-production imports and processing imports: key differences

Compare domestic business imports, export-production materials and processing materials by contract, ownership, tax and inventory...

Customs Regime Classification: Why Businesses Must Not Choose a Code by Habit

A customs regime code must reflect transaction substance, ownership and intended use. This guide explains...

Post-clearance supplementary declaration: When is it required?

A practical guide to the 60-day window, customs-request deadline, evidence and tax effects of correcting...

When may information on a customs declaration be amended?

Explains when a customs declaration may be supplemented before and after clearance, the required evidence...