Decision No. 23/2019/QD-TTg

DECISION

PROMULGATING THE LIST OF IMPORTED GOODS REQUIRED TO COMPLETE CUSTOMS PROCEDURES AT THE PORT OF IMPORT

Pursuant to the Law on Organization of the Government dated June 19, 2015;

Pursuant to the Customs Law dated June 23, 2014;

Pursuant to Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Government detailing and providing measures for the implementation of the Customs Law on customs procedures, examination, supervision, and control;

Pursuant to Decree No. 59/2018/NĐ-CP dated April 20, 2018 of the Government amending and supplementing a number of articles of Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Government detailing and providing measures for the implementation of the Customs Law on customs procedures, examination, supervision, and control;

At the proposal of the Minister of Finance;

The Prime Minister promulgates the Decision on the List of imported goods required to complete customs procedures at the port of import.

Article 1. Scope of regulation

1. This Decision regulates the list of imported goods required to complete customs procedures at the port of import.

2. Imported goods required to complete customs procedures at the port of import are goods brought from a foreign country into the territory of Vietnam under Clause 2, Article 28 of the Commercial Law.

Article 2. Subjects of application

1. Organizations and individuals carrying out customs procedures for the import of goods on the List issued together with this Decision.

2. Customs authorities and customs officials.

3. Other organizations and individuals involved in carrying out customs procedures for the import of goods on the List issued together with this Decision.

Article 3. List of imported goods required to complete customs procedures at the port of import

Promulgated together with this Decision is the List of imported goods required to complete customs procedures at the port of import (hereinafter referred to as the List).

Where imported goods comprise multiple categories (both on and not on the List) under a single bill of lading, customs procedures must be carried out at the port of import specified in Article 4 of this Decision.

Article 4. Port of import

The ports of import for carrying out customs procedures with respect to the List of imported goods issued together with this Decision include:

1. For sea and air transport, the port of import is the seaport or airport where the goods are unloaded, or the seaport or airport stated on the bill of lading to which the goods are transported.

2. For rail transport, the port of import is the international inter-transport railway station at the border.

3. For road and inland waterway transport, the port of import is the international border checkpoint or main border checkpoint through which the imported goods enter the territory of Vietnam.

4. For goods subject to the measure designating the port of import, the port of import shall be as provided in the Law on Foreign Trade Management.

Article 5. Place for carrying out customs procedures

For imported goods on the List, the customs declarant may choose to carry out customs procedures at the Customs Sub-Department at the port of import specified in Article 4 of this Decision, or at places for carrying out customs procedures outside the port of import in the following cases:

1. Equipment, machinery, and supplies imported for the construction of factories or works may have customs procedures carried out at the Customs Sub-Department where the factory, work, or warehouse of the factory or work is located.

2. Goods imported to serve processing, production for domestic consumption, production for export, and export processing may have customs procedures carried out at the Customs Sub-Department where the head office, branch office, or production facility is located, or the Customs Sub-Department managing processing/production goods under the Customs Department where the production facility or the port of import is located.

3. Goods brought from a foreign country into a non-tariff zone or a bonded warehouse may have customs procedures carried out at the Customs Sub-Department managing the non-tariff zone or bonded warehouse (except for goods brought from a foreign country into a bonded warehouse for re-export to another country which, under regulations requiring a Certificate of Temporary Import for Re-export Code Number issued by the Ministry of Industry and Trade, may only be stored in a bonded warehouse in the province or city where the port of import or port of export is located).

4. Imported goods sold at duty-free shops may have customs procedures carried out at the Customs Sub-Department managing the duty-free shop under Clause 1, Article 47 of the Customs Law.

5. Temporarily imported goods and goods sent via postal services or express delivery services may have customs procedures carried out at places specified in the Government's Decree detailing and providing measures for the implementation of the Customs Law on customs procedures, examination, supervision, and control.

6. Imported goods serving emergency relief requirements under Clause 1, Article 50 of the Customs Law may have customs procedures carried out at the Customs Sub-Department in the locality where the natural disaster, epidemic, or emergency relief requirement occurs.

7. Goods for exclusive use imported to serve national defense and security under Clause 2, Article 50 of the Customs Law may have customs procedures carried out at the Customs Sub-Department at the request of the customs declarant.

8. Petrol of all types imported from a foreign country or from a bonded warehouse into the domestic market may have customs procedures carried out at the Customs Sub-Department where the trader has a petroleum warehouse that satisfies customs examination and supervision conditions.

9. Goods imported in a shared container and delivered to a less-than-container-load (LCL) consolidation point may have customs procedures carried out at the customs authority managing the LCL consolidation point.

10. Other cases as decided by the Prime Minister.

Article 6. Implementation provisions

1. This Decision takes effect from September 1, 2019, and replaces Decision No. 15/2017/QĐ-TTg dated May 12, 2017 of the Prime Minister.

2. For imported goods on the List where the bill of lading states the destination port as ICD Phước Long or ICD Mỹ Đình, the guidance applicable before the effective date of this Decision shall continue to apply.

3. Based on the export and import situation in each period, the Ministry of Finance shall take the lead and coordinate with the Ministry of Industry and Trade and specialized management ministries to monitor, review, and report to the Prime Minister on amendments and supplements to this regulation.

4. Ministers, Heads of ministerial-level agencies, Heads of Government-attached agencies, and Chairpersons of People's Committees of provinces and centrally-run cities are responsible for the implementation of this Decision./.

LIST

OF IMPORTED GOODS REQUIRED TO COMPLETE CUSTOMS PROCEDURES AT THE PORT OF IMPORT (Issued together with Decision No. 23/2019/QĐ-TTg dated June 27, 2019 of the Prime Minister)

I. INSTRUCTIONS FOR USE

This List is compiled on the basis of Vietnam's List of Exported and Imported Goods. The principles for using this List are as follows:

1. Where only a 4-digit code is listed, all 8-digit codes under that 4-digit heading shall apply.

2. Where only a 6-digit code is listed, all 8-digit codes under that 6-digit subheading shall apply.

3. Where an 8-digit code is listed in detail, only that 8-digit code shall apply.

II. LIST OF GOODS