Title: Circular 217/2015/TT-BTC dated December 31st 2015, guiding customs procedures and tax administration of border trade activities of traders and border residents under the Prime Minister’s Decision No. 52/2015/QD-TTg

Type: Circular

Issuing Agency: Ministry of Finance

Responsible Agency: Ministry of Finance

Issuing Date: 31-12-2015

 

This Circular guides customs procedures, customs inspection and supervision, and tax administration of imports, exports and vehicles on entry or exit in border trade activities; and customs procedures, customs inspection and tax administration of repurchase and transportation of goods purchased, sold and exchanged by traders and border residents.

 

Customs procedures and tax administration for traders importing and exporting goods across border

1. Customs procedures for goods imported and exported across border by traders must comply with the Ministry of Finance’s Circular No. 38/2015/TT-BTC of March 25, 2015, and traders shall fulfill the tax obligations under the current law on tax administration.

2. Goods imported and exported across border by traders must comply with the law on commodity policies, quarantine, and quality and food safety inspection.

3. Traders being business households registered under the law on business registration shall register their tax identification numbers before carrying out customs procedures.

..... This Circular takes effect 45 days from the date of its signing

 

Download Vietnamese: Circular 217/2015/TT-BTC dated December 31st 2015, guiding customs procedures and tax administration of border trade activities of traders and border residents under the Prime Minister’s Decision No. 52/2015/QD-TTg