Circular No. 80/2019/TT-BTC dated November 15, 2019 of the Ministry of Finance on guiding customs procedures, and management of taxes, charges and fees for exports and imports under the Government’ Decree No. 14/2018/ND-CP of January 23, 2018, prescribing in detail border trade activities

CIRCULAR

Guiding customs procedures, and management of taxes, charges and fees for exports and imports under the Government’ Decree No. 14/2018/ND-CP of January 23, 2018, prescribing in detail border trade activities

Pursuant to the June 23, 2014 Customs Law;

Pursuant to the November 29, 2006 Law on Tax Administration; the November 20, 2012 Law Amending and Supplementing a Number of Articles of the Law on Tax Administration; the November 26, 2014 Law Amending and Supplementing a Number of Articles of the Laws on Taxes; and the April 6, 2016 Law Amending and Supplementing a Number of Articles of the Law on Value-Added Tax, Law on Excise Tax and Law on Tax Administration;

Pursuant to the April 6, 2016 Law on Import Duty and Export Duty;

Pursuant to the June 12, 2017 Law on Foreign Trade Management;

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, inspection, supervision and control; and Decree No. 59/2018/ND-CP of April 20, 2018, amending and supplementing a number of articles of 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, inspection, supervision and control;

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;

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. 112/2014/ND-CP of November 21, 2014, providing the management of land border gates;

Pursuant to the Government’s Decree No. 01/2015/ND-CP of January 2, 2015, detailing the scope of areas of customs operation, and responsibilities for coordination in prevention and combat of cross-border smuggling and illegal transportation of goods; and Decree No. 12/2018/ND-CP of January 23, 2018, amending and supplementing a number of articles of the Government’s Decree No. 01/2015/ND-CP of January 2, 2015, detailing the scope of areas of customs operation, and responsibilities for coordination in prevention and combat of cross-border smuggling and illegal transportation of goods;

Pursuant to the Government’s Decree No. 14/2018/ND-CP of January 23, 2018, prescribing in detail border trade activities;

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;

At the proposal of the General Director of Customs,

The Minister of Finance promulgates the Circular guiding customs procedures, and management of taxes, charges and fees for exports and imports under the Government’ Decree No. 14/2018/ND-CP of January 23, 2018, prescribing in detail border trade activities.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Circular guides customs procedures, and management of taxes, charges and fees for traders’ exports and imports; customs procedures, and management of taxes, charges and fees for border residents’ exports and imports; and responsibility of customs offices for state management of border trade activities.

Article 2. Subjects of application

1. Traders, and organizations and individuals engaged in border trade activities;

2. Customs offices, customs officers, and agencies and organizations managing and administering border trade activities;