Official Letter No. 4089/TCHQ-TXNK dated August 26, 2024, from the General Department of Customs regarding the customs valuation of CDs containing software
General Department of Customs provides the following guidance:
As presented by the company, the software in this case is considered application software. Therefore, the customs value of the CD containing the management software is determined based on the actual payment made, or to be made, for the medium itself, excluding the value of the application software if it is separately listed on the commercial invoice. The value of the application software must be differentiated from that of the medium.
Regarding the definition of application software, it follows the provisions in Clause 5, Article 2 of Circular No. 39/2015/TT-BTC dated March 25, 2015, as amended and supplemented by Clause 1, Article 1 of Circular No. 60/2019/TT-BTC dated August 30, 2019, of the Ministry of Finance.
Please refer to the attached file for detailed information.
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