Title: Circular 18/2008/TT-BTC Guiding financial regulations and customs procedures applicable to southeastern Nghe An economic zone, Nghe An province

Type: Circular

Issuing Agency: Ministry of Finance

Responsible Agency: Ministry of Finance

Issuing Date: 18-02-2008

 

Customs procedures for goods brought in or out of the non-tariff area

2.1. For goods imported from abroad into the non-tariff area

2.1.1. Import of goods into the non-tariff area through gate A:

- Production or business organizations and individuals importing these goods shall make customs declarations and submit customs dossiers strictly according to current regulations for each form of goods import under the provisions of Clause 5, Section I of this Circular.

- The customs office at gate A shall carry out necessary procedures for each kind of goods according to current regulations.

2.1.2. Import of goods into the non-tariff area through gate B must comply with current regulations on import goods transferred from border gate to border gate.

2.2. For goods imported from abroad into inland Vietnam or exported from the inland to foreign countries through gate A: The current regulations apply.

2.3. For goods exported from the inland into the non-tariff area

2.3.1. If inland production or business organizations and individuals register to fill in the customs procedures at the gate-B customs office, they shall make customs declarations and submit customs dossiers according to regulations for each mode of export. In case of internal transportation between enterprises and their branches inside and outside the non-tariff area, sale and purchase contracts may be substituted with ex-warehousing bills. The non-tariff area customs office shall carry out all export procedures for inland production or business organizations and individuals strictly according to regulations for each mode of export.

2.3.2. For inland production or business organizations and individuals that register their export declarations at the border gate with the inland customs office: The customs procedures comply with current regulations on export goods transferred from border gate to border gate. The gate-B customs office shall perform the tasks of export border-gate customs for those goods (except for certification of actual export).

2.4. For goods exported from the non-tariff area to foreign countries

2.4.1. Through gate B: They comply with current regulations on export goods transferred from border gate to border gate.

2.4.2. Through gate A: Registration for customs clearance must be made at the gate-A customs office. The non-tariff area customs office shall carry out customs procedures according to current regulations on export goods.

2.5. For goods imported into the inland from the non-tariff area

2.5.1. Goods on the list of goods originating from the non-tariff area are exempt from customs procedures but must be declared in terms of quantity to customs offices and subject to the latters supervision. If it is detected that foreign goods brought into the non-tariff area for further import into the inland are of the same category as those on the list of goods originating from the non-tariff area as notified by the Management Board of Southeastern Nghe An EZ, but have not been declared by enterprises with the customs office, the non-tariff area customs office shall request production of vouchers evidencing the origin of concerned goods lots; handle violations and carry out import procedures for the goods lots in accordance law; and at the same time, notify such to the Management Board of Southeastern Nghe An EZ so that the latter can take management measures or exclude the goods from the list of goods originating from the non-tariff area.

2.5.2. For other goods, the customs procedures must be fully carried out, specifically:

- Production or business organizations and individuals in the non-tariff area (sellers) shall supply to inland production or business organizations and individuals (purchasers) all vouchers, invoices and other papers according to the regulations of customs offices for making customs declaration and submitting customs dossiers strictly according to regulations for each form of import at the non-tariff area customs office.

- The non-tariff area customs office shall carry out the customs procedures for imported goods of inland enterprises according to regulations.

2.6. For processed goods

Customs procedures for goods processed by production or business organizations and individuals in the non-tariff area for foreign traders or by hired inland production or business organizations and individuals or vice versa comply with current regulations.

2.7. Goods temporarily exported for re-import; temporarily imported for re-export; transferred from border gate to border gate; in transit or transported

Goods imported, exported or in transit and means of transport on entry, exit, in transit or transported via the non-tariff area may only go through gates where exist customs control stations. Customs procedures for goods temporarily exported for re-import; temporarily imported for re-export; transferred from border gate to border gate; in transit or transported in the non-tariff area comply with current regulations.

2.8. Apart from the guidance in this Circular, enterprises shall also perform other obligations specified in the Customs Law, the Import Tax and Export Tax Law and other guiding documents on customs

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