One of the most unsettling legal risks for importers in Vietnam is having customs reject the declared value — refusing the price stated on the customs declaration — and determining a higher dutiable value on their own. This typically inflates the tax payable overnight and may trigger administrative penalties. What rights does a business have when its declared value is rejected, and how should it appeal? This article maps the full journey from doubt → consultation → rejection → complaint under current Vietnamese law.
When can customs reject the declared value?
Customs may not reject a declared value arbitrarily. The procedure is set out in Article 25 of Circular 38/2015/TT-BTC, as comprehensively amended by Circular 121/2025/TT-BTC (effective 1 February 2026 — Clause 12, Article 1 of Circular 121/2025):
1. The “doubt” stage
Where doubts arise about the declared value but there are not yet sufficient grounds to reject it, customs notifies the grounds for doubt, the price and valuation method it intends to apply, and the time and form of consultation, while requesting the declarant to supplement the consultation and valuation dossier via the System (or by Notice of Doubt of Declared Value, Form 02A/TB-NVTG/NVTHQ — Appendix VI to Circular 121/2025/TT-BTC for paper declarations) and simultaneously releases the goods (or moves them to storage). Consultation and result processing take no more than 30 days from the date of release (Points b and c, Clause 4 of Article 25). Note: the new procedure no longer applies the old “05 days to supplement, then post-clearance audit” rule.
2. Value consultation
Consultation is a dialogue between customs and the declarant to clarify the doubt (in two forms: direct and indirect). The direct consultation minutes record one of three conclusions: “the declarant agrees with the price and method determined by the customs authority”, “insufficient grounds to reject the declared value”, or “reject the declared value” (rejection must state the grounds under Point e, Clause 4 and the price and valuation method determined by customs after consultation). Indirect consultation has only two conclusions, recorded on Form 02C/TB-TVGT/NVTHQ: “insufficient grounds to reject the declared value” or “reject the declared value”.
A notable innovation from Circular 121/2025 is the “consult once, use the result multiple times” mechanism for goods under the same import contract arriving in multiple shipments (Clause 5, Article 25): traders assessed as highly compliant or above may request reuse of the consultation result for subsequent shipments, valid for 06 months from the date the Notice of Customs Value is issued and applicable only at the Regional Customs Sub-department where the declaration is registered — reducing the burden of repeated consultations for identical consignments.
3. Cases of “sufficient grounds to reject the declared value”
Under Article 25 of Circular 38/2015 (as amended by Circular 121/2025), sufficient grounds exist where, among others:
- Required value-related items are missing or incorrectly/incompletely declared on the declaration;
- There are contradictions in value-related content among the documents in the customs dossier;
- The actual price paid or payable is misdeclared;
- Forged documents are used;
- The declarant fails to provide documents or attend consultation without legitimate reason;
- The person attending consultation lacks authority or a valid power of attorney;
- Information from the exporter shows the declared value does not reflect the actual sale;
- Customs holds documents proving the declared value is inconsistent with the actual transaction.
4. Procedure once sufficient grounds exist
Customs issues a Notice of Customs Value (Form 02B/TB-TGHQ/NVTHQ) and asks the declarant to file a supplementary declaration within a maximum of 05 working days from the date customs issues the Notice of Customs Value (not “from the end of consultation” as under the old rules). If the declarant misses the deadline or declares incorrectly, customs determines the value itself and imposes the tax under the Law on Tax Administration 108/2025/QH15 (effective 1 July 2026, replacing Law 38/2019) to clear the goods and handle any violations.
The business’s rights during consultation
Businesses are not passive. During consultation they may:
- Explain and provide consultation dossiers, including: value-determination documents under Circular 39/2015/TT-BTC; commercial correspondence; insurance and transport documents; bank payment documents; clearance dossiers from the exporting country; accounting records (ledgers, receivables/payables vouchers, sales invoices, revenue books);
- Sign the consultation minutes and reserve their opinions therein.
Practical tip: prepare a complete set of bank payment documents and accounting books evidencing the actual price paid — this is the most persuasive basis for defending the declared value.
How to appeal a rejected declared value
If the business disagrees with the Notice of Customs Value or the tax imposition decision, it may complain under the Law on Complaints 02/2011/QH13 (consolidated document 28/VBHN-VPQH dated 13 March 2026, still in force):
- Complaint limitation: 90 days from receipt of or learning about the administrative decision or act (Article 9);
- First complaint: lodged with the very person who issued the decision (Article 7(1));
- Second complaint: if dissatisfied with the first-instance outcome or the deadline passes without resolution, complain to the direct superior of the first-instance resolver, or file an administrative lawsuit;
- Resolution deadlines: first instance no more than 30 days (45 days for complicated cases — Article 28); second instance no more than 45 days (60 days for complicated cases — Article 37).
Important note: even if disagreeing with the imposed tax amount, the taxpayer must still pay it, while retaining the right to complain and sue (Point o, Clause 2, Article 37 of Law 108/2025/QH15).
Prevention: advance customs valuation rulings
Rather than waiting for a doubt notice, businesses can proactively 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; procedures in Article 24 of Decree 08/2015/ND-CP). This is the most effective preventive tool for regular importers.
Frequently asked questions
Does a rejected declared value mean a penalty?
Rejection leads to redetermination of the tax; if the misdeclaration caused a tax shortfall, administrative penalties may apply under Decree 169/2026/ND-CP (effective 1 July 2026, replacing Decree 128/2020). The amount depends on the act and the tax shortfall.
How does the “consult once, use multiple times” mechanism work?
Under Circular 121/2025 (effective 1 February 2026), traders assessed as highly compliant or above may reuse the consultation result for subsequent shipments under one import contract — valid for 06 months from the date the Notice of Customs Value is issued, but only at the Regional Customs Sub-department where the declaration is registered.
What if I disagree with the consultation conclusion?
The business may reserve its opinion in the consultation minutes. If customs still issues a Notice of Customs Value, the business may file a first-instance complaint within the 90-day limitation or initiate an administrative lawsuit under the Law on Complaints 02/2011/QH13.
Legal basis
- Customs Law 54/2014/QH13 (consolidated document 54/VBHN-VPQH dated 23 March 2026);
- Decree 08/2015/ND-CP guiding the Customs Law (amended by Decree 167/2025/ND-CP, effective 15 August 2025);
- 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);
- Circular 39/2015/TT-BTC on customs valuation (consolidated document 21/VBHN-BTC dated 23 April 2020; amended by Circular 60/2019/TT-BTC);
- Law on Tax Administration 108/2025/QH15 (effective 1 July 2026, replacing Law 38/2019/QH14);
- Law on Complaints 02/2011/QH13 (consolidated document 28/VBHN-VPQH dated 13 March 2026).
This article is for reference only and does not constitute legal advice; consult a lawyer for your specific situation.
Is your business facing issues with customs valuation, value consultations, or complaints against customs decisions? Contact FLAT Law Firm for tailored advice.
For reference only, not legal advice. Content quality-checked by the AI Legal Council; not yet reviewed by a human lawyer.
