THE MINISTRY OF INDUSTRY AND TRADE
Circular No. 05/2014/TT-BCT dated January 27, 2014 of the Ministry of Industry and Trade providing for temporary import and re-export, temporary export for re-import, border-gate transfer of goods
Pursuant to the Government’s Decree No. 95/2012/ND-CP dated November 12, 2012, defining the functions, tasks, powers and organizational structure of the Ministry of Industry and Trade;
Pursuant to the Government’s Decree No. 187/2013/ND-CP dated November 20, 2013, detailing implementation of the Commercial Law on regarding international goods sale and purchase and goods sale, purchase, processing and transit agency activities with foreign countries;
In furtherance of the Prime Minister’s directive opinion at the Official Dispatch No. 1757/TTg-KTTH dated October 31, 2013, on trading in temporary import and re-export, border-gate transfer and sending in bonded warehouses;
AT the proposal of Director of Export and Import Department;
The Minister of Industry and Trade promulgates Circular providing for temporary import and re-export, temporary export for re-import, border-gate transfer of goods.
Chapter 1.
GENERAL PROVISIONS
Article 1. Scope of regulation
1. This Circular provides for temporary import and re-export, temporary export for re-import, and business activities involving border-gate transfer of goods.
2. Business activities involving border-gate transfer of goods in form of goods transport from export country to import country without passing Vietnam’s border gates shall not be regulated by this Circular.
Case of border-gate transfer business passing Vietnam s border gates for goods in Appendixes III, IV, V Issued with this Circular shall not be performed through the road border gates.
Article 2. Subjects of application
1. This Circular applies to Vietnamese traders (hereinafter abbreviated to traders) in implementation of activities involving temporary import and re-export, temporary export for re-import, border-gate transfer of goods; relevant agencies, organizations and individuals.
2. Enterprises with foreign investment capital shall comply with commitments related to the Vietnam’s acceding to the World Trade Organization (WTO).
Article 3. Commodity list
To promulgate together this Circular list of a number of commodity kinds as follows:
1. List of goods banned business in temporary import and re-export and border-gate transfer, prescribed in Appendix I.
2. List of goods temporarily suspended from business in temporary import and re-export and border-gate transfer, prescribed in Appendix II.
3. List of goods being frozen foods permitted the conditional business in temporary import and re-export, prescribed in Appendix III.
4. List of goods subject to excise tax permitted the conditional business in temporary import and re-export, prescribed in Appendix IV.
5. List of used goods banned export, temporarily suspended from export, banded import, temporarily suspended from import, not in Appendix I and Appendix II, permitted the conditional business in temporary import and re-export (hereinafter referred to as used goods, prescribed in Appendix V).
Chapter 2.
TRADING IN TEMPORARY IMPORT AND RE-EXPORT GOODS
SECTION 1: A NUMBER OF PROVISIONS REGARDING MANAGEMENT OF ACTIVITIES INVOLVING TRADING IN TEMPORARY IMPORT AND RE-EXPORT GOODS
Article 4. General provisions on temporary import and re-export goods
1. Except cases of goods in Appendixes I, II and cases prescribed in Clause 2, Clause 3 this Article, Vietnamese enterprises established under law (hereinafter referred to as enterprises) are entitled to do business in temporary import and re-export not dependent in their trades as registered. Procedures for temporary import and re-export shall do at border-gate customs agencies, not required licenses of the Ministry of Industry and Trade.
2. Trading in temporary import and re-export goods in Appendixes III, IV, V is a conditional business form. Conditions for each goods group are prescribed in section 2 this Chapter.
3. Enterprises trade in temporary import and re-export goods banned export, temporarily suspended from export, banded import, temporarily suspended from import, goods required licenses for export, import must have licenses for temporary import and re-export granted by the Ministry of Industry and Trade. Dossier of and procedures for licenses are prescribed in Chapter III of this Circular.
Article 5. Border gates for temporary import and re-export goods
1. Goods of temporary import and re-export shall be temporarily imported and re-export through international border gates, principal border gates under regulations.
2. The re-export of goods through auxiliary border gates, clearance depots shall be permitted performing only at auxiliary border gates and important clearance depots in border-gate economic zones and auxiliary border gates outside border-gate economic zones which have already had sufficient specialized control agencies under regulations and technical facilities ensuring for state management The boundary provincial People’s Committees shall announce these auxiliary border gates and clearance depots after consulting and unifying with Ministries: The Ministry of National Defense, the Ministry of Finance, the Ministry of Industry and Trade and the Ministry of Agriculture and Rural Development.
3. The boundary provincial People’s Committees shall discuss with the Ministry of Industry and Trade about principles to select enterprises permitted to re-export goods through auxiliary border gates, clearance depots prescribed in Clause 1 this Article and announce list of the selected enterprises.
4. In case where foreign goods sent in bonded warehouses for export, re-export through boundary provinces, the border gate where goods were imported to send in bonded warehouses and border gate for export, re-export of goods through boundary provinces, shall comply with this Article.
Article 6. Controlling the temporary import and re-export
In circumstance when goods are jammed at ports, border gates and there is a risk of environmental pollution, relevant agencies shall notify the Ministry of Industry and Trade to consider and control goods of trading in temporary import and re-export. Control of goods of trading in temporary import and re-export shall perform as follows:
1. The Ministry of Industry and Trade applies the licensing of temporary import and re-export for a numbers of goods kinds. Dossier of and procedures for licenses shall comply with Chapter III of this Circular.
2. In necessary cases, the Ministry of Industry and Trade shall have a written request for enterprises to temporarily stop the transport of goods to Vietnam.
Article 7. Seaway bill of lading
Seaway bills of lading for goods of trading in temporary import and re-export in Appendixes III, IV, V shall be prescribed as follows:
1. Bills of lading must be the nominal bill of lading, not allowed transferring.
2. On bill of lading must have code number of temporary import and re-export of enterprise.
3. For the used goods in Appendix V, on bill of lading, it must have number of license for temporary import and re-export granted by the Ministry of Industry and Trade.
Article 8. Goods supervision
1. Customs agencies shall check and supervise goods of temporary import and re-export from the temporary-import border gates until goods are practically re-exported to foreign countries.
2. Do not divide containers into small parts during transport of goods from temporary import border gates to the area for supervision of customs agencies; re-export places are located in border gates, clearance depots as prescribed.
3. Goods in Appendixes III, IV, V shall not be allowed changing form from trading in temporary import and re-export to import for domestic sale.
SECTION 2. CONDITIONAL GOODS IN TEMPORARY IMPORT AND RE-EXPORT
Enterprises trade in temporary import and re-export of frozen foods in Appendix III Issued with this Circular must satisfy the following conditions:
1. Be established at least 2 (two) years, have had activities of goods export, import or temporary import and re-export.
2. Paid a deposit of VND 10 billion (ten billion Vietnam dong) at the provincial-level State Treasuries or branches of Commercial banks in provinces or cities where enterprises have warehouses, yards as prescribed at Clause 3 this Article.
3. Have warehouses, yards for trading in temporary import and re-export of frozen foods, specified:
a) Warehouses, yards must have minimum containing power of 100 (one hundred) cold containers of 40 (forty) feet, minimum area of 1,500 m2 (one thousand five hundred meter square). Warehouses, yards are isolated with outside by hard fences, built with minimum height of 2.5m (two point five meter); have way for vehicles transporting containers out an in warehouses and yards; have gate and signboard of enterprise using warehouses, yard;
b) Warehouses and yards must have sufficient power (including network electricity and backup generators with equivalent capacity) and the enclosed specialized equipment to operate the cold containers by capacity of warehouses, yards;
c) Warehouses and yards must be owned by enterprises or enterprises signed contracts to rent them with the minimum rent term of 3 (three) years, they must locate in areas already been planned for system of warehouses and yards in serve of trading in temporary import and re-export of frozen foods or in areas prescribed by the boundary provincial People s Committees to build warehouses and yards in serve of trading in temporary import and re-export of frozen foods.
The boundary provincial People’s Committees shall discuss and unify with the General Department of Customs, Command of Border Guard, the Ministry of Industry and Trade and issue decision on areas planned and prescribed in provinces; notify the Ministry of Industry and Trade and relevant agencies for coordination;
d) Warehouses and yards which enterprises have declared to apply for code number grant of temporary import and re-export are banned leasing entirely or partly to other enterprises for use in purpose of applying for code number grant of temporary import and re-export.
Article 10. Temporary import and re-export for goods subjected to excise tax
Enterprises trading in temporary import and re-export for goods subject to excise tax in Appendix IV must satisfy the following conditions:
1. Be established at least 2 (two) years, have had activities of goods export, import or temporary import and re-export.
2. Paid a deposit of VND 7 billion (seven billion Vietnam dong) at the provincial-level State Treasuries or branches of Commercial banks in provinces or cities where enterprises have been granted certificate of business registration or certificate of enterprise registration.
Article 11. Temporary import and re-export for the used goods
Enterprises trading in temporary import and re-export for the used goods subject in Appendix V must satisfy the following conditions:
1. Be established at least 2 (two) years, have had activities of goods export, import or temporary import and re-export.
2. Paid a deposit of VND 7 billion (seven billion Vietnam dong) at the provincial-level State Treasuries or branches of Commercial banks in provinces or cities where enterprises have been granted certificate of business registration or certificate of enterprise registration.
Article 12. The code certificate for temporary import and re-export goods
1. The Ministry of Industry and Trade shall consider to grant the code certificate for trading in temporary import and re-export goods for enterprises trading in temporary import and re-export goods in Appendixes III, IV, V when enterprises satisfy fully conditions prescribed in Article 9 or Article 10 or Article 11 of this Circular.
2. Code number of temporary import and re-export as prescribed in this Article is specific code for each goods heading. Enterprises granted code number of temporary import and re-export for goods heading shall be entitled to trade in temporary import and re-export goods in scope of that goods heading.
3. Validity time limit of code number of temporary import and re-export shall be 3 (three) years, from the day of issuing.
4. Case of foreign goods sent in bonded warehouses for export, re-export through boundary provinces, enterprises with code number of temporary import and re-export of that goods heading are entitle to have name on customs declaration for warehousing and ex-warehousing at bonded warehouses for export, re-export. Goods sent in bonded warehouses shall comply with law on customs.
5. Activities of trading in temporary import and re-export goods in Appendixes III, IV, V, in which enterprises not re-export through the North boundary border gates are not form of the conditional business of temporary import and re-export.
Article 13. Code dossier for granting temporary import and re-export
1. For case of granting newly, dossier comprises of:
a) Application for code number grant of temporary import and re-export (made according to the set form in Appendix I): 1 original;
b) Certificate of business registration or certificate of enterprise registration: A copy with confirmation and affixed seal for copying from original by enterprise;
c) Written confirmation by Customs General Department for enterprises with activities of export, import or temporary import and re-export goods as prescribed at Clause 1 Article 9 or Clause 1 Article 10 or Clause 1 Article 11 of this Circular; 1 original;
d) Documents of provincial State Treasuries or branches of Commercial banks in provinces or cities in which confirm that enterprise has paid a deposit as prescribed at Clause 2 Article 9 or Clause 2 Article 10 or Clause 2 Article 11 of this Circular (according to the set form at Appendix No.VII): 1 original;
dd) Documents proving that enterprise owns warehouses and yards or contract of leasing warehouses, years in serve of trading in temporary import and re-export of frozen foods satisfied Clause 3 Article 9 of this Circular: A copy with confirmation and affixed seal for copying from original by enterprise;
e) Documents of electricity agencies where enterprise has warehouses, yards in which confirm that warehouses and yards have sufficient network electricity to operate cold containers under capacity: 1 original;
In case of enterprise applying for grant of code number of temporary import and re-export goods with excise tax in Appendix VI and the used goods in Appendix V, it is not required to submit papers stated at point dd and point e this clause.
2. For case of supplementing, amending code number of temporary import and re-export, dossier comprises of:
a) Written request for adjusting content of code number of temporary import and re-export: 1 original;
b) Code number of temporary import and re-export already been granted: A copy with confirmation and affixed seal for copying from original by enterprise;
c) Papers related to adjustment of content: A copy for each kind with confirmation and affixed seal for copying from original by enterprise;
3. For case of re-granting code number of temporary import and re-export due to loss, dossier comprises of:
a) Written request for re-grant of code number of temporary import and re-export, clearly stating reason of loss, enclosed with commitment of enterprise;
b) A copy of code number of temporary import and re-export, with confirmation and affixed seal for copying from original by enterprise (if any).
4. For case of code number of temporary import and re-export expired, enterprise shall make dossier like case of granting newly prescribed in Clause 1 this Article.
If conditions of warehouses, yards of enterprises registering for grant of code number of temporary import and re-export of frozen goods are not changed in comparison with previous conditions, the Ministry of Industry and Trade shall consider for exemption from re-inspection of conditions of warehouse and yards of enterprises when re-granting code number of temporary import and re-export.
Article 14. Procedures for code grant of temporary import and re-export
1. Enterprises shall send via post 1 (one) set of dossier of applying for grant of code number of temporary import and re-export to the Export and Import Department - the Ministry of Industry and Trade (address: 54 Hai Ba Trung, Hoan Kiem, Ha Noi).
2. In case of insufficient valid dossier, within 7 (seven) working days after receiving dossier of enterprises, the Ministry of Industry and Trade shall issue a written request for enterprise to supplement.
3. For code number of temporary import and re-export of frozen foods, within 10 (ten) working days, after receiving a sufficient dossier as prescribed, the Ministry of Industry and Trade shall check or authorize for the provincial Departments of Industry and Trade where enterprises locate warehouses and yards to check, confirm conditions on warehouses and yards. Within 10 (ten) working days from the date of examination result of conditions of warehouses and yards, the Ministry of Industry and Trade shall consider and grant code number of temporary import and re-export of frozen foods to enterprises.
4. For code number of temporary import and re-export goods with excise tax and the used foods, within 10 (ten) working days, after receiving a sufficient dossier as prescribed, the Ministry of Industry and Trade shall consider and grant code number of temporary import and re-export to enterprises.
5. Case of refusing for code number grant of temporary import and re-export, the Ministry of Industry and Trade shall reply in writing and clearly state the reason.
6. Code number of temporary import and re-export or written reply of the Ministry of Industry and Trade are sent to enterprises via post according to address in dossier of applying for code number grant of temporary import and re-export of enterprises.
Article 15. Responsibilities of enterprises granted code numbers
1. To maintain conditions as prescribed in this Circular during trading in temporary import and re-export goods.
2. Strictly make clearance for frozen foods at ports, border gates to their warehouses, yards at the request of the Ministry of Industry and Trade in case of jam, backlog.
3. To collect and handle waste, sewage to prevent epidemics, ensure environmental hygiene at warehouses, yards in serve of trading in temporary import and re-export of frozen foods.
4. Payment of all following expenses (if arising):
a) Environment treatment and cleaning if goods of enterprises cause environmental pollution during storage, temporary import and re-export in Vietnam;
b) Destruction of inventory not able to re-export, goods temporarily imported inconsistently with declarations to be subject to being destroyed;
c) To pay other expenses arising because enterprises violate regulations on trading in temporary import and re-export goods.
5. Timely notify the Ministry of Industry and Trade and relevant agencies in case of losing code number of temporary import and re-export or changing conditions registered for grant of code number of temporary import and re-export.
6. Monthly report on situation of temporary import and re-export goods in Appendixes III, IV, V of this Circular (according to the set form in Appendix VIII). Reports are sent in first week of next month to Export and import Department - the Ministry of Industry and Trade, the provincial People’s Committee and the provincial Department of Industry and Trade where enterprises locate warehouses and yards and where enterprises re-export goods.
Article 16. Management and use of deposits
1. The provincial State Treasuries and branches of commercial banks where enterprises pay deposit shall manage deposits of enterprises.
2. If an enterprise fails to pay expenses as prescribed at Clause 4 Article 15 of this Circular, the relevant provincial People s Committees shall, on the basic of proposals and decisions on handling of violation made by agencies handling violation, have written request to the provincial State Treasuries and branches of commercial banks where enterprises pay deposit to deduct deposit for payment of these expenses.
Agencies handling violations and the relevant provincial People’s Committees shall immediately notify the Ministry of Industry and Trade about handling of violation and use of deposit above, aiming to have the Ministry of Industry and Trade s coordination in management and request to enterprises for supplementing sufficient deposit as prescribed before continuing the trading in temporary import and re-export.
3. Enterprises shall be refunded all or remaining deposit part after deposits have been used for payment of expenses as prescribed at Clause 4 Article 15 of this Circular (if any) in the following cases:
a) The Ministry of Industry and Trade does not grant code number of temporary import and re-export for enterprises;
b) Enterprises refund code number of temporary import and re-export because they do not continue activities of trading in temporary import and re-export goods;
c) Enterprises are withdrawn code number of temporary import and re-export as prescribed in Article 17 of this Circular.
The provincial State Treasuries and commercial banks of provinces and cities shall refund of deposits only after getting written opinion of the Ministry of Industry and Trade.
Article 17. Code withdrawal
1. Enterprises may be withdrawn code number of temporary import and re-export in the following cases:
a) Being fraudulent in declaration of conditions as prescribed in this Circular;
b) Failing to maintain conditions as prescribed in this Circular during trading in temporary import and re-export goods;
c) Failing to supplement additionally sufficient deposits as prescribed within 30 (thirty) days after receiving notification of the Ministry of Industry and Trade;
d) Violating in lease of entire or part of warehouses and yards as prescribed at Clause 3 Article 9 of this Circular;
dd) Failing to implement in accordance with requirements of the Ministry of Industry and Trade about control of goods of temporary import and re-export as prescribed at Article 6 of this Circular;
e) Trading in temporary import and re-export goods without licenses for temporary import and re-export granted by the Ministry of Industry and Trade as prescribed;
g) Trading in temporary import and re-export goods in Appendix I, Appendix II Issued with this Circular;
h) Refusing responsibilities for handling of consignments arrived ports, border gates of Vietnam under the signed import contracts.
2. Enterprises withdrawn code number of temporary import and re-export as prescribed at points a, b, c, d, dd, e Clause 1 this Article shall not be re-granted code number of temporary import and re-export within 1 (one) year from the day of withdrawing.
3. Enterprises withdrawn code number of temporary import and re-export as prescribed at points g, h Clause 1 this Article shall not be considered for re-grant of code number of temporary import and re-export.
4. Enterprises withdrawn code number of temporary import and re-export of frozen foods shall not be permitted leasing warehouses and yards registered for grant of code number of temporary import and re-export for other enterprises with the aim to apply for code number grant of temporary import and re-export of frozen foods.
Chapter 3.
LICENCES FOR TEMPORARY IMPORT AND RE-EXPORT, TEMPORARY EXPORT FOR RE-IMPORT, BORDER-GATE TRANSFER OF GOODS
Article 18. Dossier of licensing
Dossiers of licensing for temporary import and re-export; temporary export for re-import; border-gate transfer of goods banned export, temporarily suspended from export, banded import, temporarily suspended from import; goods required licenses for export, import include:
1. For case of trading in temporary import and re-export goods
a) Application for licensing temporary import and re-export (made according to the set form in Appendix IX): 1 original;
b) Certificate of business registration / certificate of enterprise registration (or code number of temporary import and re-export for case of enterprises trading in temporary import and re-export of the used goods in Appendix V): A copy with confirmation and affixed seal for copying from original by enterprise;
c) Import contract and export contract signed by enterprise and foreign customers: Each kind is a copy with confirmation and affixed seal for copying from original by enterprise;
d) Report of implementation of the granted licenses of temporary import and re-export, certified by customs agencies (according to the set form in Appendix X): 1 original;
2. For case of temporary import and re-export in other form
a) Application for licensing temporary import and re-export (made according to the set form in Appendix IX): 1 original;
b) Certificate of business registration or certificate of enterprise registration: A copy with confirmation and affixed seal for copying from original by enterprise;
c) Contract of rent signed with foreign customers: A copy with confirmation and affixed seal for copying from original by trader;
d) Written acceptance of Ministry, Ministerial agency in charge of specialized management about temporary import and re-export of such goods by trader: A copy with confirmation and affixed seal for copying from original by trader.
3. For case of temporary export for re-import of goods
a) Application for licensing temporary export for re-import (made according to the set form in Appendix IX): 1 original;
b) Certificate of business registration or certificate of enterprise registration: A copy with confirmation and affixed seal for copying from original by enterprise;
c) Contract, agreement on repair, warranty of foreign partner or contract of renting, borrowing goods: A copy with confirmation and affixed seal for copying from original by trader.
4. For case of trading in border-gate transfer of goods
a) Application for licensing trade in border-gate transfer (made according to the set form in Appendix IX): 1 original;
b) Certificate of business registration or certificate of enterprise registration: A copy with confirmation and affixed seal for copying from original by enterprise;
c) Import contract and export contract signed by trader and foreign customers: Each kind is a copy with confirmation and affixed seal for copying from original by trader;
dd) Report of implementation of the granted licenses of trade in border-gate transfer, certified by customs agencies (according to the set form in Appendix X): 1 original;
Article 19. Procedures for licensing
1. Trader shall send 1 (one) set of dossier of applying for licensing, via post, to the Export and Import Department - the Ministry of Industry and Trade.
2. Within 7 (seven) working days, after receiving a sufficient dossier as prescribed, the Ministry of Industry and Trade shall grant license for temporary import and re-export, temporary export for re-import, border-gate transfer to trader. Case of refusing for licensing, the Ministry of Industry and Trade shall reply in writing in which clearly stating the reason.
3. License or written reply of the Ministry of Industry and Trade shall be sent to trader via post according to address in application for licensing.
4. The Minister of Industry and Trade may authorize to Director, Deputy Director of Export and Import Department to license for temporary import and re-export, temporary export for re-import, and border-gate transfer in accordance with this Chapter.
5. In case where enterprises request and re-export through auxiliary border gates, clearance depots in border gate economic zones and auxiliary border gates outside border gate economic zones as announced by the provincial People’s Committees, the Ministry of Industry and Trade shall only consider to license temporary import and re-export to enterprises which have been selected by the provincial People’s Committees as prescribed at Clause 3 Article 5 of this Circular.
Chapter 4.
RELEVANT AGENCIES’ AND ORGANIZATION’S RESPONSIBILITIES
Article 20. Relevant agencies’ and organization’s responsibilities
1. The Ministry of Industry and Trade shall:
a) Organize check, confirmation on conditions of warehouses and yards of enterprises trading in temporary import and re-export of frozen foods or authorize to the provincial Departments of Industry and Trade to organize the check and confirmation;
b) Assume the prime responsibility for, and coordinate with relevant agencies in withdrawing code numbers of temporary import and re-export of enterprises under regulations. Notify relevant agencies about enterprises withdrawn code numbers of temporary import and re-export aiming to coordination.
2. The relevant provincial People’s Committees shall:
a) Organize the planning, investment in construction of traffic infrastructure, system of warehouses, unloading and loading, places to gather goods, places to re-export, electricity source and other conditions, ensure for activities of trading in temporary import and re-export, border-gate transfer and storage, preservation of goods at zones to re-export goods;
b) Assess the development demand and ability of activities trading in temporary import and re-export of frozen foods in their localities; unify with the General Department of Customs, Command of Border Guard and the Ministry of Industry and Trade to elaborate and promulgate the planning on system of warehouses and yards in serve of trading in temporary import and re-export of frozen foods in provinces;
c) Base on current regulations, assume the prime responsibility for, and coordinate with relevant Ministries and sectors in managing, administrating activities of trading in temporary import and re-export, border-gate transfer of goods in localities and take responsibility before Government, the Prime Minister for activities of trading in temporary import and re-export, border-gate transfer of goods in localities;
d) Coordinate with relevant Ministries and sectors in ensuring to have sufficient forces for specialized check and sufficient material facilities for these forces in activities to perform the check and supervision of goods in temporary import and re-export, border-gate transfer circulated in localities, ensuring requirements on security, defense, order and social safety, limiting commercial fraudulence, illegal import and export, smuggling, tax avoidance, environmental pollution;
dd) Assume the prime responsibility for, and coordinate with relevant Ministries and sectors in having measures to control goods of temporary import and re-export, border-gate transfer in case of jams in their localities; timely report to the Ministry of Industry and Trade about delivery and receipt of goods in their localities and propose the control measures to prevent jam at ports and border gates;
e) Assume the prime responsibility for, and unify with Ministries: The Ministry of National Defense, the Ministry of Finance, the Ministry of Industry and Trade, Ministry of Agriculture and Rural Development before announcing auxiliary border gates, clearance depots in border-gate economic zones and auxiliary border gates outside border-gate economic zones and re-export of goods after having sufficient the specialized control agencies under regulations and technical facilities ensuring for state management;
g) Assume the prime responsibility for, and discuss with the Ministry of Industry and Trade about principles in selecting enterprises permitted to re-export goods through auxiliary border gates, clearance depots prescribed in Clause 2 Article 5 and announce list of the selected enterprises; periodically conduct review and assessment of compliance with law and management policy of enterprises involving activities of trading in temporary import and re-export; ban the infringing enterprises from further re-export through auxiliary border gates, clearance depots in border gate economic zones and auxiliary border gates outside border gate economic zones;
h) Organize and take responsibility for strict management over activities of goods re-export through auxiliary border gates, clearance depots in border-gate economic zones and auxiliary border gates outside border-gate economic zones, not let situation of smuggling, illegal export and import happened; suspend activities of re-export through these auxiliary border gates, clearance depots if situation of smuggling, illegal export and import happen and take responsibility before the Prime Minister thereof;
i) Notify the Ministry of Industry and Trade when enterprises fail to maintain conditions as prescribed in this Circular during the course of trading in temporary import and re-export;
k) Collect charges for goods of temporary import and re-export as guided by the Ministry of Finance aiming to increase revenues for budget in serve of investment, upgrading of system of traffic roads, stations, environmental protection and security, order at border gates;
l) Notify timely about changes in commercial policies in boundary areas of neighboring countries for the Ministry of Industry and Trade and enterprises to have plan in control of goods temporarily imported and re-export, prevent risk of jam at ports, border gates.
3. The provincial state treasuries, branches of commercial banks in provinces and cities where enterprises pay deposits:
a) Organize management and use of deposits of enterprises as prescribed in this Circular;
b) Timely notify the Ministry of Industry and Trade when the deposits of enterprises used for payment of expenses under decisions of agencies handling violations.
4. The General Department of Customs:
a) Monthly supply to the Ministry of Industry and Trade the following information for the control of goods and having measures to handle timely:
- Quantity of goods of temporary import and re-export in form of conditional business as prescribed in this Circular.
- Quantity of backlog goods of temporary import and re-export passed the prescribed time limit;
b) Notify the Minister of Industry and Trade in case where enterprises violate regulations on trading in temporary import and re-export, border-gate transfer of goods.
Chapter 5.
IMPLEMENTATION PROVISIONS
Article 21. Transitional provisions
1. Within 90 days from the effective day of this Circular, enterprises which have already been granted code number of temporary import and re-export as prescribed in Circular No. 05/2013/TT-BCT dated February 18, 2013, of Minister of Industry and Trade, providing for activities of trading in temporary import and re-export of a number of goods kinds are entitled to continue trading in temporary import and re-export according to the following provisions:
a) Enterprises which have been granted code number of temporary import and re-export of frozen foods are entitled to trade in temporary import and re-export of frozen foods prescribed in Appendix III of this Circular;
b) Enterprises which have been granted code number of temporary import and re-export goods which excise tax are entitled to trade in temporary import and re-export goods with excise tax prescribed in Appendix IV of this Circular;
c) Enterprises which have been granted code number of temporary import and re-export of the used goods are entitled to trade in temporary import and re-export of the used goods prescribed in Appendix V of this Circular.
2. Code numbers of temporary import and re-export which had been used to grant for enterprises as prescribed in Circular No. 05/2013/TT-BCT shall be invalid after 90 days from the effective day of this Circular.
3. Enterprises which have had code number of temporary import and re-export of frozen foods as prescribed in Circular No. 05/2013/TT-BCT of Minister of Industry and Trade, when apply for grant of code number of temporary import and re-export of frozen foods as prescribed in this Circular shall be exempted from examination of conditions of warehouses and yards if these conditions are not changed in comparison with conditions registered for grant of code number of temporary import and re-export previously.
Article 22. Effect implementation
1. This Circular takes effect on February 20, 2014.
2. This Circular annuls:
a) Clause 4 Article 1 and Appendix V of Circular No. 10/2011/TT-BCT dated March 30, 2011 of Minister of Industry and Trade, amending, supplementing and annulling a number of provisions on administrative procedures in export and import according to the Government’s Resolution No. 59/NQ-CP dated December 17, 2010, on simplifying administrative procedures in management function of the Ministry of Industry and Trade;
b) Circular No. 05/2013/TT-BCT dated February 18, 2013, of Minister of Industry and Trade, providing for activities of trading in temporary import and re-export of a number of goods kinds.
3. In the course of implementation, in case of arising problems, relevant agencies and organizations and traders of temporary import and re-export, temporary export for re-import, border-gate transfer of goods should be reported in writing to the Ministry of Industry and Trade for timely settlement.
For the Minister of Industry and Trade
Deputy Minister
Tran Tuan Anh
APPENDIX I
LIST OF GOODS BANNED TRADING IN TEMPORARY IMPORT AND RE-EXPORT, BORDER-GATE TRANSFER
(Attached with Circular No. 05/2014/TT-BCT dated January 27, 2014, of Ministry of Industry and Trade)
Goods code | Description of goods |
Chapter 28 Chapter 29 | | | | Chemicals in List of chemicals in table 1 and table 2 Issued with the Government’s Decree No. 100/2005/ND-CP dated August 03, 2005, on the implementation of the convention of the prohibition of the development, production, stockpiling and use of chemical weapons and on their destruction. |
Chapter 39 | 3915 | | | Waste, parings and scrap of plastics |
Chapter 84 | 8418 | | | Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15 (Only apply to kinds using refrigerant C.F.C12 (R12) (chemical name is Dichlorodifluoromethane, chemical formula is CF2Cl2) Note: To know kind of chilled solvents used in equipment, see in catalogue of equipment, section refrigerant. |
| 8473 | | | Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with the machines of headings 84.69 to 84.72. |
Chapter 85 | 8507 | | | Electric accumulators, including separators therefore, whether or not rectangular (including square). |
| 8507 | 10 | | Lead-acid, of a kind used for starting piston engines (used) |
| 8507 | 20 | | Other lead-acid accumulators (used) |
Note: Goods banned trading in temporary import and re-export, border-gate transfer in Chapters 39, 84,85 formulated on the basis of List of goods and HS code in the preferential import tariff according to list of taxable goods Issued with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Ministry of Finance.
APPENDIX II
LIST OF GOODS TEMPORARILY SUSPENDED TRADE IN TEMPORARY IMPORT AND RE-EXPORT, BORDER-GATE TRANSFER
(Issued with Circular No. 05/2014/TT-BCT dated January 27, 2014, of Ministry of Industry and Trade)
The list is formulated on the basis of List of goods and HS code in the preferential import tariff according to list of taxable goods Issued with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Ministry of Finance. The list is used in the following principles:
1. List only applies to the used goods
2. Cases of enumerating HS code with 4 numbers, all HS codes of 8 numbers in heading of such 4 numbers shall be applied.
3. Cases of enumerating HS code with 4 numbers and HD code with 6 numbers, all HS codes of 8 numbers in sub-heading of such 6 numbers shall be applied. HS codes with 4 numbers (printed with italic letters in list) only have impact of clarifying content of information of catalogue of goods.
4. Cases of HS with 4 numbers and 6 numbers and detailing to HS code with 8 numbers shall apply to those HS code with 8 numbers. HS code with 4 numbers and 6 numbers (printed with italic letters in list) only have impact of clarifying content of information of catalogue of goods.
Chapter | Heading | Sub-heading | Description of goods |
Chapter 39 | 3918 | | | Floor covering of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling covering of plastics, as defined in note 9 to this Chapter. |
| 3922 | | | Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics. |
| 3924 | | | Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics. |
| 3925 | | | Builders; ware of plastics, not elsewhere specified or included. |
| 3926 | | | Other articles of plastics and articles of other materials of heading 39.01 to 39.14 |
Chapter 40 | 4015 | | | Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanized rubber other than hard rubber. |
| | | | - Gloves, mittens and mitts: |
| 4015 | 19 | 00 | - - Other |
| 4016 | | | Other articles of vulcanized rubber other than hard rubber. |
| 4016 | 91 | | - - Floor coverings and mats |
| 4016 | 99 | 91 | - - - - Table coverings |
| 4016 | 99 | 99 | - - - - Other |
Chapter 42 | 4201 | 00 | 00 | Sadler and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material. |
| 4202 | | | Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jeweler boxes, powder-boxes, cutlery cases and similar containers, of leather or composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper. |
| 4203 | | | Articles of apparel and clothing accessories, of leather or of composition leather. |
Chapter 43 | 4303 | | | Articles of apparel, clothing accessories and other articles of furs kin. |
| 4304 | | | Artificial fur and articles thereof. |
Chapter 44 | 4414 | 00 | 00 | Wooden frames for paintings, photographs, mirrors or similar objects. |
| 4419 | 00 | 00 | Tableware and kitchenware, of wood. |
| 4420 | | | Wood parquetry and inlaid wood; caskets and cases for jeweler or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not failing in Chapter 94 |
| 4421 | | | Other articles of wood. |
Chapter 46 | | | | All Chapter 46 |
Chapter 48 | 4814 | 20 | 00 | - Wallpapers and similar wall coverings; consisting of paper coated or covered, on the face side, with a grained, embossed, colored, design-printed or otherwise decorated layer of plastics. |
| 4823 | | | Other paper, paperboard, cellulose plate and cellulose wadding, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose plate or cellulose wadding. |
| | | | - Trays, dishes, plates, cups and the like, of paper or paperboard: |
| 4823 | 61 | 00 | - - Of bamboo |
| 4823 | 69 | 00 | - - Other |
| 4823 | 90 | | - Other |
| 4823 | 90 | 70 | - - Fans and hand screens |
Chapter 50 | 5007 | | | Woven fabrics of silk or of silk waste. |
Chapter 51 | 5111 | | | Woven fabrics of carded wool or of carded fine animal hair. |
| 5112 | | | Woven fabrics of combed wool or of combed fine animal hair. |
| 5113 | 00 | 00 | Woven fabrics of coarse animal hair or of horsehair. |
Chapter 52 | 5208 | | | Woven fabrics of cotton containing 85% or more by weight of cotton, weighing not more than 200 g/m2. |
| 5209 | | | Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m2. |
| 5210 | | | Woven fabrics of cotton containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibers, weighing not more than 200 g/m2. |
| 5211 | | | Woven fabrics of cotton containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibers, weighing not more than 200 g/m2. |
| 5212 | | | Other woven fabrics of cotton. |
Chapter 53 | 5309 | | | Woven fabrics of flax. |
| 5310 | | | Woven fabrics of jute or of other textile bats fibers of heading 53.03. |
| 5311 | | | Woven fabrics of other vegetable textile fibers; woven fabrics of paper yarn. |
Chapter 54 | 5407 | | | Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 54.04. |
| 5408 | | | Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 54.05. |
Chapter 55 | 5512 | | | Woven fabrics of synthetic staple fibers, containing 85% or more by weight of synthetic staple fibers. |
| 5513 | | | Woven fabrics of synthetic staple fibers, containing less than 85% by weight of such fibers, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m2. |
| 5514 | | | Woven fabrics of synthetic staple fibers, containing less than 85% by weight of such fibers, mixed mainly or solely with cotton, of a weight exceeding 170 g/m2. |
| 5515 | | | Other woven fabrics of synthetic staple fibers. |
| 5516 | | | Woven fabrics of artificial staple fibers. |
Chapter 57 | | | | All Chapter 57 |
Chapter 58 | | | | All Chapter 58 |
Chapter 60 | | | | All Chapter 60 |
Chapter 61 | | | | All Chapter 61 |
Chapter 62 | | | | All Chapter 62 |
Chapter 63 | 6301 | | | Blankets and traveling rugs. |
| 6302 | | | Bed linen, table linen, toilet linen and kitchen linen. |
| 6303 | | | Curtains (including drapes) and interior blinds; curtain or bed valances. |
| 6304 | | | Other furnishing articles, excluding those of heading 94.04. |
| 6307 | 10 | | - Floor-cloths, dish-cloths, dusters and similar cleaning cloths: |
| 6308 | 00 | 00 | Set consisting of woven fabrics and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, put up in packing for retail sale. |
| 6309 | 00 | 00 | Worn clothing and other worn articles. |
Chapter 64 | | | | All Chapter 64 |
Chapter 65 | 6504 | 00 | 00 | Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed |
| 6505 | | | Hats and other headgear, knitted or crocheted, or made up from lace, felt of other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed. |
| 6506 | | | Hats and other headgear, whether or not lined or trimmed. |
| | | | - Other |
| 6506 | 91 | 00 | - - Of rubber or of plastic |
| 6506 | 99 | | - - Of other materials |
Chapter 66 | 6601 | | | Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas). |
| 6602 | 00 | 00 | Walking-sticks, seat-sticks; whips, riding-crops and the like. |
Chapter 67 | 6702 | | | Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit. |
| 6703 | 00 | 00 | Human hair, dressed, thinned, bleached or otherwise worked; wool or other animal hair or other textile materials, prepared for use in making wigs or the like. |
| 6704 | | | Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included. |
Chapter 69 | 6910 | | | Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures. |
| 6911 | | | Tableware, kitchenware, other household articles and toilet articles, of porcelain or china. |
| 6912 | 00 | 00 | Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china. |
| 6913 | | | Statuettes and other ornamental ceramic articles. |
| 6914 | | | Other ceramic articles. |
Chapter 70 | 7013 | | | Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 70.10 or 70.18). |
Chapter 71 | 7117 | | | Imitation jeweler |
| | | | - Of base metal, whether or not plated with precious metal: |
| 7117 | 19 | | - - Other |
Chapter 73 | 7321 | | | Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel. |
| 7323 | | | Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel. |
| 7324 | | | Sanitary ware and parts thereof, of iron or steel. |
Chapter 74 | 7418 | | | Table, kitchen or other household articles and parts thereof, of copper; pot scourers and scouring or polishing pads, gloves and the like, of copper; sanitary ware and parts thereof of copper. |
Chapter 76 | 7615 | | | Table, kitchen or other household articles and parts thereof, of aluminum; pot scourers and scouring or polishing pads, gloves and the like, of aluminum; sanitary ware and parts thereof, of aluminum. |
Chapter 82 | 8210 | 00 | 00 | Hand-operated mechanical appliances, weighting 10 kg or less, used in the preparation, conditioning or serving of food or drink. |
| 8211 | 91 | 00 | - - Table knives having fixed blades |
| 8212 | | | Razors and razor blades (including razor blade blanks in strips). |
| 8214 | 20 | 00 | - Manicure or pedicure sets and instruments (including nail files) |
| 8215 | | | Spoons, forks, ladies, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware. |
Chapter 83 | 8301 | 30 | 00 | - Locks of a kind used for furniture |
| 8301 | 70 | 00 | - Keys presented separately |
| 8302 | | | Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddler, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal. |
| | | | - Other mountings, fittings and similar articles suitable for motor vehicles. |
| 8302 | 42 | | - - Other, suitable for furniture |
| 8302 | 50 | 00 | - Hat-racks, hat-pegs, brackets and similar fixtures. |
| 8306 | | | Bells, gongs and the line, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal. |
Chapter 84 | 8415 | | | Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated. |
| 8415 | 81 | | - - Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps) |
| 8415 | 82 | | - - Other, incorporating a refrigerating unit: |
| 8415 | 83 | | - - Not incorporating a refrigerating unit |
| 8415 | 90 | | - Parts |
| 8415 | 90 | 19 | - - - Other |
| 8418 | | | Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15 |
| | | | - Parts |
| 8418 | 99 | | - - Other |
| 8419 | | | Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 85.14), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric. |
| | | | - Instantaneous for storage water heaters, non-electric: |
| 8419 | 11 | | - - Instantaneous has water heaters: |
| 8419 | 11 | 10 | - - - Household type |
| 8419 | 19 | | - - Other |
| 8419 | 19 | 10 | - - - Household type |
| 8419 | 81 | | - - For heating drinks or for cooking or heating food |
| 8421 | | | Filtering or purifying machinery and apparatus for liquids or gases. |
| | | | - Filtering or purifying machinery and apparatus for liquids: |
| 8421 | 21 | | - - For filtering or purifying water: |
| 8421 | 21 | 11 | - - - - Filtering machinery and apparatus for domestic use |
| | | | - Parts |
| 8421 | 91 | | - - Of centrifuges, including centrifugal dryers: (only including parts of HS codes stated above) |
| 8422 | | | Dish washing machines; machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labeling bottles, cans, boxes, bags or other containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating |
| 8422 | 90 | | - Parts: |
| 8422 | 90 | 10 | - - Of machines of subheading 8422.11 |
| 8423 | 10 | | - Personal weighing machines, including baby scales; household scales |
| | | | - Other weighing machinery: |
| 8423 | 81 | | - - Having a maximum weighing capacity not exceeding 30 kg: |
| 8450 | | | Household or laundry-type washing machines, including machines which both wash and dry. |
| 8450 | 90 | | - Parts: |
| 8450 | 90 | 20 | - - Of machines of subheading 8450.11, 8450.12.00 or 8450.19 |
| 8451 | 30 | | - Ironing machines and presses (including fusing presses): |
| 8451 | 30 | 10 | - - Single roller type domestic ironing machines |
| 8452 | 10 | 00 | - Sewing machines of the household type |
| 8471 | 60 | | - Input or output units, whether or not containing storage units in the same housing: |
| 8471 | 70 | | - Storage units |
Chapter 85 | 8508 | | | Vacuum cleaners. |
| 8508 | 70 | | - Parts: |
| 8508 | 70 | 10 | - - Of Vacuum cleaners of subheading 8508.11.00 or 8508.19.10 |
| 8509 | | | Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 85.08. |
| 8510 | | | Shavers, hair clippers and hair-removing appliances, with self-contained electric motor. |
| 8516 | | | Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus; electro-thermal hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermal appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 85.45 |
| 8518 | | | Microphones and stands therefore; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets. |
| 8518 | 30 | | - Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers: |
| 8518 | 30 | 10 | - - Headphones |
| 8518 | 30 | 20 | - - Earphones |
| | | | - - Other combined microphone/speaker sets: |
| 8518 | 30 | 51 | - - - For goods of subheading 8517.12.00 |
| 8518 | 30 | 59 | - - - Other |
| 8518 | 40 | | - Audio0frequency electric amplifiers |
| 8518 | 50 | | - Electric sound amplifier sets: |
| 8518 | 90 | | - Parts |
| 8519 | | | Sound recording or reproducing apparatus. |
| 8519 | 30 | 00 | - Turntables (record-decks) but have no amplifier and no loudspeaker |
| 8519 | 81 | | - - Media apparatus using magnetic, optical or semiconductor: |
| 8519 | 81 | 10 | - - - Pocket size cassette recorders, the dimensions of which do not exceed 170 mm x 100 mm x 45 mm |
| 8519 | 81 | 20 | - - - Cassette recorders with built in amplifiers and one or more built in loudspeakers, operating only with an external source of power |
| 8519 | 81 | 30 | - - - Compact disc players |
| | | | - - - Transcribing machines: |
| 8519 | 81 | 49 | - - - - Other |
| | | | - - - Magnetic tape recorders incorporating sound reproducing apparatus, digital audio type: |
| 8519 | 81 | 69 | - - - - Other |
| | | | - - - Other sound reproducing apparatus, cassette type: |
| 8519 | 81 | 79 | - - - - Other |
| | | | - - - Other |
| 8519 | 81 | 99 | - - - - Other |
| 8521 | | | Video recording or reproducing apparatus, whether or not incorporating a video tuner. |
| 8522 | | | Parts and accessories suitable for use solely or principally with the apparatus of heading 85.19 or 85.21. |
| 8527 | | | Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock. |
| 8529 | | | Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528) |
| 8539 | | | Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arc-lamps. |
| 8539 | 22 | | - - Other, of a power not exceeding 200 W and for a voltage exceeding 100V: |
| 8539 | 22 | 90 | - - - Other |
| 8539 | 29 | | - - Other |
| 8539 | 29 | 50 | - - - Other, of a power exceeding 200 W and for a voltage not exceeding 100V |
| 8539 | 31 | | - - Fluorescent, hot cathode: |
| 8539 | 39 | | - - Other |
Chapter 87 | 8711 | | | Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars. |
| 8712 | | | Bicycles and other cycles (including delivery tricycles) not motorized (excluding the racing bicycles of HS code 8712.00.10) |
| 8714 | | | Parts and accessories of vehicles of headings 8711 to 8713 (excluding parts and accessories of heading 8713) |
Chapter 90 | 9004 | 10 | 00 | - Sunglasses |
Chapter 91 | 9101 | | | Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal. |
| 9102 | | | Wrist-watches, pocket-watches and other watches, including stop-watches, other than those of heading 9101. |
| 9103 | | | Clocks with watch movements, excluding clocks of heading 9104. |
| 9105 | | | Other clocks (excluding marine chronometers of HS code 9105.91.10, 9105.99.10 and the similar meters |
Chapter 94 | 9401 | 30 | 00 | - Swivel seats with variable height adjustment |
| 9401 | 40 | 00 | - Seats other than garden seats or camping equipment, convertible into beds. |
| 9401 | 51 | 00 | - - Of bamboo or rattan |
| 9401 | 61 | 00 | - - Upholstered |
| 9401 | 69 | 00 | - - Other |
| 9401 | 71 | 00 | - - Upholstered |
| 9401 | 79 | 00 | - - Other |
| 9401 | 80 | 00 | - Other seats |
| 9403 | 10 | 00 | - Metal furniture of a kind used in offices |
| 9403 | 20 | | - Other metal furniture: |
| 9403 | 30 | 00 | - Wooden furniture of a kind used in offices |
| 9403 | 40 | 00 | - Wooden furniture of a kind used in the kitchen |
| 9403 | 50 | 00 | - Wooden furniture of a kind used in the bedroom |
| 9403 | 60 | | - Other wooden furniture: |
| 9403 | 70 | | - Furniture of plastics: |
| 9403 | 81 | 00 | - - Of bamboo or rattan |
| 9403 | 89 | | - - Other |
| 9404 | | | Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, puffs and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber of plastics, whether or not covered. |
| 9405 | 10 | 40 | - - - Fluorescent lamps and lighting fittings |
| 9405 | 10 | 90 | - - - Other |
| 9405 | 20 | 90 | - - Other |
| 9405 | 30 | 00 | - Lighting sets of a kind used for Christmas trees |
| 9405 | 50 | 11 | - - - Of brass of a kind used for religious rites |
| 9405 | 50 | 19 | - - - Other |
| 9405 | 50 | 40 | - - Hurricane lamps |
| 9405 | 50 | 90 | - - Other |
Chapter 95 | 9504 | | | Video game consoles and machines, articles for funfair, table or parlor games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment. |
| 9505 | | | Festival, carnival or other entertainment articles, including conjuring tricks and novelty jokes. |
Chapter 96 | 9603 | 21 | 00 | - - Tooth brushes, including dental plate brushes |
| 9603 | 29 | 00 | - - Other |
| 9603 | 90 | | - Other |
| 9605 | 00 | 00 | Travel sets for personal toilet, sewing or shoe or clothes cleaning. |
| 9613 | | | Cigarette lighters ad other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks. |
| 9614 | | | Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof. |
| 9615 | | | Combs, hair-slides and the like; hair pins, curling pins, curling grips, hair-curlers and the like, other than those of heading 5816, and parts thereof. |
| 9617 | 00 | 10 | - Vacuum flasks and other vacuum vessels |
APPENDIX III
LIST OF FROZEN FOODS
(Issued with Circular No. 05/2014/TT-BCT dated January 27, 2014, of Ministry of Industry and Trade)
The principles of using the list:
1. The list is formulated based on List of goods and HS code in the preferential import tariff according to list of taxable goods Issued with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Ministry of Finance.
2. The list applies to only frozen foods; excluding foods that are fresh, chilled, salted, in brine, dried or smoked.
Goods code | Description of goods |
Chapter 02 | Meat and edible meat offal |
Chapter 03 | Fish and crustaceans, mollusks and other aquatic invertebrates |
Chapter 05 | Products of animal origin, not elsewhere specified or included |
| 0504 | 00 | 00 | Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked |
| | | | |
APPENDIX IV
LIST OF GOODS WITH EXCISE TAX
(Issued with Circular No. 05/2014/TT-BCT dated January 27, 2014, of Ministry of Industry and Trade)
The list is formulated on the basis of List of goods and HS code in the preferential import tariff according to list of taxable goods Issued with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Ministry of Finance.
Goods code | Description of goods |
Chapter 22 | 2203 | | | Beer made from malt |
| 2204 | | | Wine of fresh grapes, including fortified wines, grape must other than that of heading 20.09 |
| 2205 | | | Vermouth and other wine of fresh grapes flavored with plants or aromatic substances. |
| 2206 | | | Other fermented beverage (for example, Cider, parry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included |
| 2208 | | | Indentured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages. |
Chapter 24 | 2402 | | | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. |
APPENDIX V
LIST OF THE USED GOODS
(Issued with Circular No. 05/2014/TT-BCT dated January 27, 2014, of Ministry of Industry and Trade)
The list is formulated on the basis of List of goods and HS code in the preferential import tariff according to list of taxable goods Issued with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Ministry of Finance. The list is used in the following principles:
1. The List only applies to the used goods.
2. For heading 8418: not apply to goods in list of goods banned trading in temporary import and re-export, border-gate transfer Issued with Appendix I of this Circular.
3. For heading 8703: only apply to motor cars used over 5 years from the production year to import year.
4. Cases of enumerating HS code with 4 numbers only, all HS codes of 8 numbers in group of such 4 numbers shall be applied.
5. Cases of enumerating HS code with 4 numbers and HD code with 6 numbers, all HS codes of 8 numbers in sub-heading of such 6 numbers shall be applied. HS codes with 4 numbers (printed with italic letters in list) only have impact of clarifying content of information of catalogue of goods.
6. Cases of HS with 4 numbers and 6 numbers and detailing to HS code with 8 numbers shall apply to those HS codes with 8 numbers. HS codes with 4 numbers and 6 numbers (printed with italic letters in list) only have impact of clarifying content of information of catalogue of goods.
Goods code | Description of goods |
Chapter 40 | 4012 | | | Rethreaded or used pneumatic tires of rubber; solid or cushion tires, tire treads and tire flaps, of rubber |
Chapter 84 | 8414 | | | Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters |
| | | | - Fan: |
| 8414 | 51 | | - - Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125W: |
| 8414 | 59 | | - - Other |
| 8415 | | | Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated. |
| 8415 | 10 | | - Window or wall types, self-contained or “split-system” (the heat and cold parts are separated) |
| 8415 | 20 | | - Of a kind used for persons, in motor vehicles: |
| 8418 | | | Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15 |
| 8418 | 10 | | - Combined refrigerator-freezers (a kind of refrigerating equipment with drawers for making ice and keeping cold separately), fitted with separate external doors |
| 8418 | 10 | 10 | - - Household type |
| | | | - Refrigerators, household type |
| 8418 | 21 | 00 | - - Compression-type |
| 8418 | 29 | 00 | - - Other |
| 8418 | 30 | | - Freezers of the chest type, not exceeding 800 liter capacity: |
| 8418 | 30 | 10 | - - Not exceeding 200 liter capacity |
| 8418 | 40 | | - Freezers of the upright type, not exceeding 900 liter capacity: |
| 8418 | 40 | 10 | - - Not exceeding 200 liter capacity |
| 8421 | 12 | 00 | - - Clothes-dryers |
| 8422 | | | Dish washing machines; machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labeling bottles, cans, boxes, bags or other containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating |
| | | | - Dish washing machines: |
| 8422 | 11 | 00 | - - Of the household type |
| 8450 | | | Household or laundry-type washing machines, including machines which both wash and dry. |
| | | | - Washing machine of kind of a dry linen capacity not exceeding 10 kg |
| 8450 | 11 | | - - Fully-automatic machines: |
| 8450 | 12 | 00 | - - Other washing machines, with built-in centrifugal drier |
| 8450 | 19 | | - - Other |
| 8450 | 20 | 00 | - Washing machine of kind of a dry linen capacity exceeding 10 kg |
| 8471 | | | Automatic data processing machine and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included. |
| 8471 | 30 | | - Portable automatic data processing machines, weighing not more than 10 kg, consisting of at least a central processing unit, a keyboard and a display: |
| | | | - Other automatic data processing machines |
| 8471 | 41 | | - - Comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined: |
| 8471 | 41 | 10 | - - - Personal computers excluding portable computers of subheading 8471.30 |
| 8471 | 49 | | - - Other, presented in the form of systems: |
| 8471 | 49 | 10 | - - - Personal computers excluding portable computers of subheading 8471.30 |
| 8471 | 50 | 10 | - - Processing units for personal computers (including portable computers) |
Chapter 85 | 8508 | | | Vacuum cleaners. |
| | | | - With self-contained electric motor: |
| 8508 | 11 | 00 | - - Of a power not exceeding 1,500 W and having a dust bad or other receptacle capacity not exceeding 20 l |
| 8508 | 19 | | - - Other |
| 8517 | | | Telephone sets, including telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless networks (such as a local or wide area network), other than transmission or reception apparatus of headings 84.43, 85.25, 85.27 or 85.28 |
| | | | - Telephone sets, including telephones for cellular networks or for other wireless networks: |
| 8517 | 11 | 00 | - - Line telephone sets with cordless handsets |
| 8517 | 12 | 00 | - - Telephones for cellular networks or for other wireless networks. |
| 8517 | 18 | 00 | - - Other |
| 8518 | | | Microphones and stands therefore; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets. |
| | | | - Loudspeakers, whether or not mounted in their enclosures: |
| 8518 | 21 | | - - Single loudspeakers, mounted in their enclosures: |
| 8518 | 22 | | - - Multiple loudspeakers, mounted in the same enclosure: |
| 8518 | 50 | | - Electric sound amplifier sets: |
| 8525 | 80 | | - Television cameras, digital cameras and video camera recorders |
| 8528 | | | Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus. |
| | | | - Other monitors: |
| 8528 | 51 | | - - Of a kind solely or principally used in an automatic data processing system of heading 84.71: |
| 8528 | 51 | 20 | - - - Other, color |
| 8528 | 51 | 30 | - - - Other, monochrome |
| | | | - Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus. |
| 8528 | 72 | | - - Other, color |
| 8528 | 73 | 00 | - - Other, monochrome |
Chapter 87 | 8703 | | | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and sport car. |
| | | | - Other vehicles, with spark-ignition internal combustion reciprocating piston engine: |
| 8703 | 21 | | - - Of a cylinder capacity not exceeding 1.000cc: |
| 8703 | 21 | 10 | - - - Go-karts |
| 8703 | 21 | 24 | - - - - - Four-wheel drive |
| 8703 | 21 | 29 | - - - - - Other |
| 8703 | 21 | 92 | - - - - Motor-homes |
| 8703 | 22 | | - - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc: |
| 8703 | 22 | 19 | - - - - Other |
| 8703 | 22 | 92 | - - - - Motor-homes |
| 8703 | 22 | 99 | - - - - Other |
| 8703 | 23 | | - - Of a cylinder capacity exceeding 1,500cc but not exceeding 3,000cc |
| 8703 | 23 | 40 | - - - Motor-homes |
| | | | - - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), other: |
| 8703 | 23 | 61 | - - - - Of a cylinder capacity not exceeding 1,800cc |
| 8703 | 23 | 62 | - - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc |
| 8703 | 23 | 63 | - - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc |
| 8703 | 23 | 64 | - - - - Of a cylinder capacity exceeding 2,500cc |
| | | | - - - Other |
| 8703 | 23 | 91 | - - - - Of a cylinder capacity not exceeding 1,800cc |
| 8703 | 23 | 92 | - - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc |
| 8703 | 23 | 93 | - - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc |
| 8703 | 23 | 94 | - - - - Of a cylinder capacity exceeding 2,500cc |
| | | | - - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), other: |
| 8703 | 24 | | - - Of a cylinder capacity exceeding 3,000cc |
| | | | - - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), other: |
| 8703 | 24 | 51 | - - - - Four-wheel drive |
| 8703 | 24 | 59 | - - - - Other |
| 8703 | 24 | 70 | - - - Motor-homes |
| | | | - - - Other |
| 8703 | 24 | 91 | - - - - Four-wheel drive |
| 8703 | 24 | 99 | - - - - Other |
| | | | - Other vehicles, with compression-ignition internal combustion piston engine (diesel or semi-diesel): |
| 8703 | 31 | | - - Of a cylinder capacity not exceeding 1,500cc: |
| | | | - - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), Completely Knocked Down: |
| 8703 | 31 | 20 | - - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), other: |
| 8703 | 31 | 50 | - - - Motor-homes |
| | | | - - - Other |
| 8703 | 31 | 91 | - - - - Four-wheel drive |
| 8703 | 31 | 99 | - - - - Other |
| | | | - - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), other: |
| | | | - - - - Of a cylinder capacity not exceeding 2,000cc: |
| 8703 | 32 | 52 | - - - - - Four-wheel drive |
| 8703 | 32 | 53 | - - - - - Other |
| | | | - - - - Other |
| 8703 | 32 | 54 | - - - - - Four-wheel drive |
| 8703 | 32 | 59 | - - - - - Other |
| 8703 | 32 | 60 | - - - Motor-homes |
| | | | - - - Other |
| | | | - - - - Of a cylinder capacity not exceeding 2,000cc: |
| 8703 | 32 | 92 | - - - - - Four-wheel drive |
| 8703 | 32 | 93 | - - - - - Other |
| | | | - - - - Other |
| 8703 | 32 | 94 | - - - - - Four-wheel drive |
| 8703 | 32 | 99 | - - - - - Other |
| | | | - - Of a cylinder capacity exceeding 2,500cc: |
| | | | - - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), other: |
| | | | - - - - Of a cylinder capacity exceeding 2,500cc but not exceeding 3,000cc |
| 8703 | 33 | 53 | - - - - - Four-wheel drive |
| 8703 | 33 | 54 | - - - - - Other |
| | | | - - - - Of a cylinder capacity exceeding 3,000cc: |
| 8703 | 33 | 55 | - - - - - Four-wheel drive |
| 8703 | 33 | 59 | - - - - - Other |
| 8703 | 33 | 70 | - - - Motor-homes |
| | | | - - - Other |
| 8703 | 33 | 91 | - - - - Four-wheel drive |
| 8703 | 33 | 99 | - - - - Other |
| | | | - Other |
| 8703 | 90 | | - - Electrically-powered vehicles: |
| 8703 | 90 | 12 | - - - Go-karts |
| 8703 | 90 | 19 | - - - - Other |
| | | | - - Other |
| 8703 | 90 | 50 | - - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), Completely Knocked Down: |
| 8703 | 90 | 70 | - - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), other: |
| 8703 | 90 | 90 | - - - Other |
Vietnamese
Circular 05/2014/TT-BCT DOC (Word)
Circular 05/2014/TT-BCT ZIP (Word)
