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Which type of imported goods must implement customs procedures at import gates?

Summary

In Decision No.23/2019/QĐ-TTg, the Prime Minister issued a list of imported goods that must implement customs procedures at import gates.

Updated on : 05-07-2019


Which type of imported goods must implement customs procedures at import gates?

The list of products includes cigarettes, cigars and other tobacco products, alcohol, passenger cars under 16 seats; two-wheel motorcycles, complete three-wheel motorcycles, more powerful than 125cc; aircraft, yachts; petrol of all kinds; air conditioners with a capacity of 90,000 BTU or less; decks of cards and votive items.

The list also includes precursors of explosives and industrial explosives in the list prescribed by the Ministry of Industry and Trade; imported goods in the list of goods affecting national defence and security issued by the Government; imported goods from countries and territories have warnings about the risk of epidemics according to the notifications of the Ministry of Agriculture and Rural Development; goods in cases of applying safeguard measures and measures of avoiding safeguard measures under decisions issued by the Minister of Industry and Trade.

The import gate

The decision stipulating the import gate for implementing customs procedures for the List of imported goods includes:

1. For the type of transporting via seaway and airway, the import gate is seaports and airports where goods were unloaded or was written on the bill of lading where the goods are transported.

2- For the type of transporting via railway, the import gate is an international railway station on the border.

3. For transporting via road, river way, the import gate is an international border gate and the main border gate where the imported goods were transported into Vietnamese territory.

4. For goods subjected to applying measures of assigned import gate, the import gates would comply with the provisions of the Foreign Trade Management Law.

Place of implementing customs procedures

The decision clearly stated that for imported goods in the list, the declarants are selected to carry out customs procedures at the import gate of customs branch prescribed above or at the customs clearance locations outside the border-gate in the following cases:

1. Equipment, machinery and supplies imported for construction of factories and works should carry out customs procedures at the Customs Branches where the factories, works or warehouses of the factories or works are located.

2. Imported goods in service of processing and domestic consumer production, export production and export processing should carry out customs procedures at the Customs Branches of the localities where branches or production establishments are located; Investment/Processing Customs Branches under the Customs Departments of the locality where the production establishment is located or having import gate.

3. Goods brought from abroad into non-tariff areas or bonded warehouses could carry out customs procedures at the Customs Branches managing non-tariff areas or bonded warehouses (except for goods brought from abroad and deposited in bonded warehouses in order to export to other countries in accordance with regulations, it must has a certificate of temporary import and re-export of the Ministry of Industry and Trade and it only stored at bonded warehouse at the province or city where the import gate or export gate is located.

4. Imported goods sold at duty-free shops should carry out customs procedures at the Customs Branches managing duty-free shops in accordance with the provisions of Clause 1, Article 47 of the Customs Law.

5. Temporarily imported goods and goods sent via postal services or express delivery services should carry out customs procedures at places prescribed by the Government’s Decree stipulating specifically and measures to implement the Customs Law about customs procedures, inspection, supervision and control of customs.

6. Imported goods in service of requests of urgent relief that prescribed in Clause 1, Article 50 of the Customs Law should carry out customs procedures at the Customs Branches where suffered from natural disasters, epidemics or requests for urgent relief.

7. Specialised imported goods in service of national security under the provisions of Clause 2, Article 50 of the Customs Law should carry out customs procedures at the Customs Branches as requesting by customs declarants.

8. All kinds of petrol imported from foreign countries or imported from bonded warehouses to inland should carry out customs procedures at the Customs Branches where traders have petroleum depots which are satisfied the conditions of customs inspection and supervision.

9. The goods imported together with containers brought to the gathering place of cargo which are less than container load (LCL) should carry out customs procedures at the Customs Branches managing the cargo collection location.

10- Other cases that prescribed in the decision of the Prime Minister.

Source: Customs News


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