  
  
G/VAL/N/1/VNM/1  
 
7 June 2021  
(21-4629) Page: 1/742 
Committee on Customs Valuation  Original: English  
 
NOTIFICATION UNDER ARTICLE 22 OF THE AGREEMENT ON  
IMPLEMENTATION OF ARTICLE VII OF THE GENERAL  
AGREEMENT ON TARIFFS AND TRADE 1994  
VIET NAM 
The following communication , dated 26 May 2021 , is being circulated at the request of the delegation 
of Viet Nam . 
 
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In accordance with Article 22 of the Customs Valuation Agreement, the Delegation of the Socialist 
Republic of Viet Nam hereby submits the text of the following relevant national legislation 
documents1: 
 
- Law on Customs of the National Assembly (No 54/2014/QH13 dated 23/6/2014).  
- Decree No. 08/2015/ND -CP dated 21/1/2015 of the Government providing specific provisions 
and guidance on enforcement of the Customs Law on customs procedures, examination, 
supervision and control procedures.  
-  Circular No. 39/2015/TT -BTC dated 25/3/2015 of the Ministry of Finance on customs value of 
imported goods and exported goods.  
-  Decree No. 59/2018/ND -CP dated 20/4/2018 of the Government on amendments to some 
articles of Decree No. 08/2015/ND -CP dated 21/5/2015 of the Government providing specific  
provisions and guidance on enforcement of the Customs Law on customs procedures, 
examination, supervision and control procedures.  
-  Circular No. 38/2015/TT -BTC dated 25/3/2015 of the Ministry of Finance on customs 
procedures, customs supervision and ins pection, export duty, import duty, and tax 
administration applied to exports and imports  
-  Circular No. 39/2018/TT -BTC dated 20/4/2018 of the Ministry of Finance on amendments to 
Circular No. 38/2015/TT -BTC dated 25/3/2015.  
- Circular No. 60/2019/TT -BTC dated 30/8/2019  of the Ministry of Finance amending a number 
of articles of Circular No. 39/2015/TT -BTC dated 25/3/2015 by the Minister of Finance on 
customs value of exported goods and imported goods . 
 
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1 In English only.  G/VAL/N/1/VNM/1  
 
- 2 - 
 
  PP 3–742 Offset (PDF files attached)  
 