Decision No. 15/2017/QD-TTg dated May 12, 2017 of the Prime Minister on the List of imported goods required to follow customs procedures at the port of entry

THE PRIME MINISTER

Decision No. 15/2017/QD-TTg dated May 12, 2017 of the Prime Minister on the List of imported goods required to follow customs procedures at the port of entry

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

Pursuant to the Customs Law dated June 23, 2014;

Pursuant to the Government’s Decree No. 08/2015/ND-CP dated January 21, 2015 providingspecific provisions and guidance on enforcement of the Customs Law on customs procedures, examination, supervision and control procedures;

At the request of Minister of Finance;

The Prime Minister promulgates this Decision on the List of imported goods required to follow customs procedures at the port of entry.

Article 1.To issue theList of imported goods required to follow customs procedures at the port of entry (hereinafter referred to as the “List”) with this Decision.

Customs procedures for goods not in the List enclosed herewith may be carried out at the port of entry or venues for completing customs procedures outside the port of entry in accordance with the Customs Law and the Government s Decree No. 08/2015/ND-CP dated January 21, 2015.

Customs procedures for import of various types of goods (which are whether in the List or not) with one bill of lading must be completed at the port of entry.

Article 2.Customs procedures for imported goods which are in the List attached with may be carried out at the port of entry or venues for completing customs procedures outside the port of entry in the following cases:

1. Customs procedures for equipment, machinery and/or supplies, which are imported to construct a factory or building, may be completed at customs authority at the place where such factory or building, or its warehouse is located.

2. Customs procedures for raw materials, supplies, equipment, machinery, accessories and spare parts, which are imported to serve processing and manufacturing operations, may be completed at customs authority at the place where the production workshop or factory is located.

3. Customs procedures for commodities which are temporarily imported for fair, exhibition or product launch events may be completed at the customs authority at the place where such fair, exhibition or product launch events are organized.

4. Customs procedures for commodities which are imported for sales at a duty-free shop may be completed at the customs authority in charge of managing such duty-free shop.

5. Customs procedures for imported shipments transited into a free trade zone may be completed at the customs authority in such free trade zone.

6. Customs procedures for imported goods which are used for the purpose of emergency assistance as prescribed in Clause 1 Article 50 of the Customs Law may be completed at the customs authority at the place where natural disasters or epidemics occur, or where emergency assistance is offered.

7. Customs procedures for special-use commodities which are imported to serve the purpose of national defense and security as prescribed in Clause 2 Article 50 of the Customs Law may be completed at the customs authorities requested by the customs declarants.

8. Customs procedures for petrol transited from bonded warehouses may be completed at customs authorities at places where petrol warehouses are located.

9. Customs procedures for commodities transited in one container to a container-freight station may be completed at customs authority in charge of managing such container-freight station.

10. Customs procedures for imported goods in other cases shall be subject to decision by the Prime Minister.

Article 3.Ministry of Finance shall instruct customs authorities to cooperate with relevant specialized regulatory agencies in tightening the control of imported goods prone to high risks in management, and ensuring the satisfaction of tax administration, national defense and security, and quarantine requirements for goods in the List of imported goods required to follow customs procedures at the port of entry.

Article 4.This Decision takes effect on 01, 2017.

Ministry of Finance shall, based on the import and export reality in each period, take charge of and cooperate with Ministry of Industry and Trade and specialized regulatory ministries in following and inspecting the enforcement of this Decision as well as proposing amendments to this Decision to the Prime Minister.

Ministers, heads of ministerial-level agencies, heads of the Government’s affiliates, and Chairpersons of People’s Committees of central-affiliated cities or provinces shall be responsible for implementing this Decision./.

The Prime Minister

Nguyen Xuan Phuc

LIST

OF IMPORTED GOODS REQUIRED TO FOLLOW CUSTOMS PROCEDURES AT THE PORT OF ENTRY
(To attach with Decision No. 15/QD-TTg dated May 12, 2017 by the Prime Minister)

I. INSTRUCTIONS FOR APPLICATION

This List is prepared on the basis of the List of Vietnam s Imports and Exports, the Export Tariff and the Import Tariff. Rules for application of this List:

1. In case where only 4-digit HS code is specified, the regulations herein are also applied to all commodities with 8-digit HS code in this 4-digit heading.

2. In case where only 6-digit HS code is specified, the regulations herein are also applied to all commodities with 8-digit HS code in this 6-digit subheading.

3. In case where 8-digit HS code is specified, the regulations herein are only applied to commodities with 8-digit HS code.

II. LIST OF IMPORTED GOODS