Circular 121/2021/TT-BTC customs procedures applicable to goods imported for COVID-19 prevention

CIRCULAR

Providing customs procedures for goods imported for the COVID-19 pandemic prevention and control, submission of documents in customs dossiers and physical inspection of imported goods and exported goods amidst the COVID-19 pandemic^[1]

Pursuant to the June 23, 2014 Customs Law;

Pursuant to the Government’s Decree No. 08/2015/ND-CP of January 21, 2015, detailing, and providing measures to implement, the Customs Law regarding customs procedures and customs inspection, supervision and control; and Decree No. 59/2018/ND-CP of April 20, 2018, amending and supplementing a number of articles of Decree No. 08/2015/ND-CP.

Pursuant to the Government’s Decree No. 134/2016/ND-CP of September 1, 2016, detailing a number of articles of, and providing measures to implement, the Law on Import Duty and Export Duty, and Decree No. 18/2021/ND-CP of March 11, 2021, amending and supplementing a number of articles of Decree No. 134/2016/ND-CP;

Pursuant to the Government’s Decree No. 31/2018/ND-CP of March 8, 2018, detailing the Law on Foreign Trade Management regarding origin of goods;

Pursuant to the Government’s Decree No. 69/2018/ND-CP of May 15, 2018, detailing a number of articles of the Law on Foreign Trade Management;

Pursuant to the Government’s Decree No. 87/2017/ND-CP of July 26, 2017, defining the functions, tasks, powers, and organizational structure of the Ministry of Finance;

In furtherance of the Government’s Resolution No. 86/NQ-CP of August 6, 2021, on urgent measures for the COVID-19 pandemic prevention and control so as to implement the XV^th National Assembly’s Resolution No. 30/2021/QH15 of July 28, 2021;

In furtherance of the Government’s Resolution No. 105/NQ-CP of September 9, 2021, on support for enterprises, cooperatives and business households affected by the COVID-19 pandemic;

In furtherance of the Government’s Resolution No. 106/NQ-CP of September 11, 2021, on tax policies applicable to goods imported for use as aid for the COVID-19 pandemic prevention and control;

At the proposal of the General Director of Customs;

The Minister of Finance promulgates the Circular providing customs procedures for goods imported for the COVID-19 pandemic prevention and control, submission of documents in customs dossiers and physical inspection of exported goods and imported goods  amidst the COVID-19 pandemic

Article 1. Scope of regulation

This Circular provides:

1. Customs procedures for goods imported for use as aid of foreign donors; donations or gifts from abroad or goods imported by domestic organizations and individuals for use as support, aid or donations to the Government, Ministry of Health, provincial-level People’s Committees and Vietnam Fatherland Front Committees in order to meet urgent requirements of the pandemic prevention and control and medical examination and treatment amidst the COVID- 19 pandemic (below referred to as goods imported for use as aid, donations or gifts for the COVID-19 pandemic prevention and control).