Title: Circular 56/2019/TT-BTC amending Circular 49/2015/TT-BTC regulating customs procedures for export, import letters, packages and parcels sent via postal services of enterprises. Appointed Enterprises and Circular 191/2015/TT-BTC ...

Type: Circular

Issuing Agency: Ministry of Finance

Responsible Agency: Ministry of Finance

Issuing Date: 23-08-2019

Torn international courier goods must be stored at the site where a surveillance camera is located

On August 23, 2019, the Ministry of Finance issued Circular 56/2019 / TT-BTC amending and supplementing a number of articles of Circular 49/2015 / TT-BTC regulating customs procedures for letters, packages and packages of export and import goods sent by designated postal services of enterprises and Circular 191/2015 / TT-BTC stipulating customs procedures for exported, imported and transited goods sent via International courier service.

Accordingly, the process of storing import and export goods at the gathering, inspection and supervision center for postage and express mail is not intact, torn and broken packaging causes the quantity to be changed. Weight must be stored in the area with surveillance cameras; at the same time, coordinate with customs offices to make extraordinary records and update information into the customs electronic data processing system.

For bulky, bulky, super-length and super-weight cargos that cannot be sealed, customs officials shall note the status of "goods not eligible for sealing" and specify other information on the goods such as: name, quantity, type, code symbol ... on the Hand-over minutes or take pictures of the status quo of the goods attached with the Hand-over Record.

Regarding tax imposition, in case the express delivery enterprise pays tax on goods exported or imported on behalf of goods owners in customs clearance or after customs clearance, the express delivery enterprise shall pay the prescribed tax amount according to regulations. . In case the goods owner authorizes, the authorized party is responsible for paying the prescribed tax amount according to regulations.

The circular takes effect from October 15, 2019.

Download Vietnamese: Circular 56/2019/TT-BTC amending Circular 49/2015/TT-BTC regulating customs procedures for export, import letters, packages and parcels sent via postal services of enterprises. Appointed Enterprises and Circular 191/2015/TT-BTC ...