Kizspy Question: 5
(Choose 1 answer)
Which statement is correct
A. Customs valuation is defined as the value of goods and products imported and exported, and used for the
purpose of import and export tax calculation as well as customs statistics
B. The customs value of exported goods is the selling price of the goods up to the checkpoint of export,
excluding international insurance fees (I), international freight charges (F).
C. According to Circular No. 39/2015/TT-BTC, the customs valuation of exported goods is determined by two
methods: determining the selling price of goods up to the border gate of exportation, and the value of the
identical or similar exported goods in the value database.
D. All responses are correct
