Tag Archives: customs value

What Is a Commercial Invoice? Mandatory Information and Common Errors

Learn when Commercial Invoice fields are legally or operationally mandatory, how to reconcile the document...

When can goods be released before the final tax amount is determined?

Goods may be released only when they are eligible for export/import, final tax is not...

How Does a Special Relationship Between Buyer and Seller Affect Customs Value?

A related-party relationship does not automatically disqualify transaction value. Importers must disclose it and prove...

Customs Declaration Pre-Submission Checklist: What Businesses Must Verify Before Official Filing

A 12-group internal control framework for reviewing procedure codes, HS, value, tax, origin and transport...

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...

What is customs value? Basis for valuing imported goods

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

What data should be reviewed before transmitting a customs declaration?

A practical framework for reviewing parties, regime, HS, value, transport, licences and source documents before...

How Are Import Duty and Import VAT Included in the Cost of Imported Goods?

A practical guide to separating non-recoverable import duty, import VAT, deductible and non-deductible VAT, and...