Free samples, promotional goods and gifted items (FOC — free of charge) are common in trade — yet they create confusion at customs: with no sale contract, no commercial invoice and no payment, how is the customs value determined? This article analyzes Article 17(5), Article 6(2) and Article 18(4) of Circular 39/2015/TT-BTC and the related duty-exemption policy.
The rule: customs value equals the declared value
Article 17(5) of Circular 39/2015/TT-BTC (amended by Clause 9, Article 1 of Circular 60/2019/TT-BTC) provides: “For imported goods without a sale contract and commercial invoice; goods imported to Vietnam by postal or express delivery services without a sale contract and commercial invoice, the customs value is the declared value. Where customs has grounds to determine that the declared value is inappropriate, it shall determine the customs value according to the valuation methods in this Circular, consistent with the actual imported goods.”
Thus, samples, promotional and gifted goods with no payment (no sale transaction) are valued under this rule: the declared value is the basis, and customs may redetermine it where there are grounds that it is inappropriate.
Why the transaction value method does not apply
Article 6(2) of Circular 39/2015 defines transaction value as “the price actually paid or payable by the buyer to the seller for the purchase and importation of the goods”. Free (FOC) samples and promotional goods involve no such payment, so they do not satisfy the conditions for the transaction value method in Article 6. This is why the law provides a dedicated rule in Article 17(5) for cases without a contract or invoice.
No customs value declaration form required
Under Article 18(4) of Circular 39/2015, imported goods must have their customs value declared on the customs value declaration form, except for cases including “imported goods without a sale contract or commercial invoice“. Unpaid samples and promotional goods are exempt from preparing the value declaration form.
Declaring invoice value codes: A, B, C, D
In the “invoice value classification code” box (Item 1.44, Appendix II of Circular 38/2015/TT-BTC), businesses select one of:
- “A” — invoice price for goods to be paid for;
- “B” — invoice price for goods not to be paid for (FOC / promotional goods);
- “C” — invoice covering both paid and unpaid goods;
- “D” — other cases (including where there is no commercial invoice).
“Buy X get Y free” promotions and unpaid exports
“Buy X get Y free” promotions: the paid portion (X) follows the normal transaction value method; the free portion (Y) is declared with code “B”/”C” and valued under Article 17(5). Do not declare the free portion at zero to avoid tax — where customs has grounds that the declared value is inappropriate, it will determine the value itself (Article 3(3)(c) of Circular 39/2015).
Unpaid exports: exported goods without a sale contract and commercial invoice → the customs value is the declared value (supplementing Article 4 of Circular 39/2015 under Clause 3, Article 1 of Circular 60/2019); beyond export-duty calculation it also serves export statistics purposes.
Import duty exemption for samples
On the related tax policy: non-commercial goods are exempt from import duty, including samples — Article 16(10) of the Law on Export and Import Duties 107/2016/QH13. Note: Law 90/2025/QH15 (effective 1 July 2025) only repealed clause 18 and amended clause 21 of Article 16, leaving clause 10 untouched → the sample exemption remains in force. Under the Ministry of Finance’s administrative guidance, samples with a customs value not exceeding VND 50,000, or goods used solely as samples and not sold, exchanged or consumed, may be considered for exemption (note: this is administrative guidance, not a normative legal document).
Even without payment, businesses must complete full customs procedures and declare value truthfully; customs may inspect and redetermine the value where grounds exist.
Prevention: advance valuation rulings
Businesses regularly importing samples may request an advance determination of customs value: submit the dossier to customs at least 60 days before import/export, participate in dialogue, and notify in writing within 10 working days of any change relating to the goods concerned (Article 28 of the Customs Law 54/2014/QH13; Article 24 of Decree 08/2015/ND-CP).
Frequently asked questions
Are samples subject to import duty?
Non-commercial samples are exempt from import duty under Article 16(10) of Law 107/2016/QH13 (still in force). Businesses must still complete customs procedures and declare value truthfully.
Can I declare gifted goods at zero value?
Not advisable. Even with no payment, the customs value is the declared value, and customs may redetermine it where there are grounds that it is inconsistent with the actual goods (Article 17(5), Article 3(3)(c) of Circular 39/2015).
Do samples require a customs value declaration form?
No. Imported goods without a sale contract or commercial invoice are exempt from the customs value declaration form (Article 18(4) of Circular 39/2015).
Legal basis
- Circular 39/2015/TT-BTC on customs valuation (consolidated document 21/VBHN-BTC dated 23 April 2020; amended by Circular 60/2019/TT-BTC, effective 15 October 2019);
- Circular 38/2015/TT-BTC on customs procedures (amended by Circular 39/2018/TT-BTC and Circular 121/2025/TT-BTC, effective 1 February 2026);
- Decree 08/2015/ND-CP guiding the Customs Law (amended by Decree 167/2025/ND-CP, effective 15 August 2025);
- Customs Law 54/2014/QH13 (consolidated document 54/VBHN-VPQH dated 23 March 2026);
- Law on Export and Import Duties 107/2016/QH13 (amended by Law 90/2025/QH15, effective 1 July 2025).
This article is for reference only and does not constitute legal advice; consult a lawyer for your specific situation.
Does your business regularly import samples or promotional goods and need advice on compliant value declaration? Contact FLAT Law Firm for support.
Legal content reviewed by the FLAW AI Legal Council and submitted to the owner for approval; not a practicing lawyer’s opinion, not a substitute for legal advice on a specific matter.