On 13 August 2009, the Ministry of Finance issued Circular No. 163/2009/TT-BTC adjusted some of regulation of Decision No. 30/2008/QD-BTC dated on 21 May 2008 of the Minister of Ministry of Finance on promulgating Declaration of value to calculate the import tax and guidance the declaration.

The Circular guided seven cases that no need of declare the value of good on declaration of value to calculate import tax but still do valued declaration on Import/export Declaration. The goods are not belong to those seven cases must being declared the value to calculate the tax on Value Declaration as regulation on the Decision No. 30/2008/QD-BTC mentioned above.

The Circular was published on Official Gazette on 2 September 2009, take effect 45 days after the signature date.