THEPRIME MINISTER | | THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness |
No. 23/2019/QD-TTg | | Hanoi, June 27, 2019 |
DECISION
Promulgating the list of imports subject to customs procedures at import border gates[1]
Pursuant to the June 19, 2015 Law on Organization of the Government;
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;
Pursuant to the Government’s 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;
At the proposal of the Minister of Finance;
The Prime Minister promulgates the Decision prescribing the list of imports subject to customs procedures at import border gates.
Article 1.Scope of regulation
1. This Decision prescribes the list of imports subject to customs procedures at import border gates.
2. Imports subject to customs procedures at import border gates mean goods brought into Vietnam’s territory from foreign countries as prescribed in Clause 2, Article 28 of the Commercial Law.
Article 2.Subjects of application
1. Organizations and individuals carrying out customs procedures for import of goods on the list promulgated together with this Decision.
2. Customs offices and customs officers.
3. Other organizations and individuals involved in the performance of customs procedures for import of goods on the list promulgated together with this Decision.
Article 3.List of imports subject to customs procedures at import border gates
To promulgate together with this Decision the list of imports subject to customs procedures at import border gates (below referred to as the list).
In case imports are of different categories (on the list and off the list) and share the same bill of lading, they must go through customs procedures at import border gates prescribed in Article 4 of this Decision.
Article 4.Import border gates
Import border gates where customs procedures for imports on the list are carried out include:
1. Seaports or airports where the goods are unloaded or seaports or airports stated in the bills of lading issued in the places where the goods arrive, for goods transported by seaway or airway.
2. International railway stations at borders, for goods transported by railway.
3. International border gates or main border gates through which imports are transported into Vietnam’s territory, for goods transported by road or river way.
4. Those prescribed by the Law on Foreign Trade Management, for goods subject to designation of import border gates.
Article 5.Places for customs procedures clearance
Customs declarants may select to carry out customs procedures for imports on the list at customs branches of import border gates prescribed in Article 4 of this Decision, or places of customs procedure clearance outside import border gates, specifically as follows:
1. Equipment, machinery and supplies imported for building a factory or construction work may go through customs procedures at the customs branch in the locality where the factory or construction work or its warehouse is located.
2. Goods imported to serve processing or production for domestic consumption, export production or export processing may go through customs procedures at customs branches in the localities where the head offices, branch offices or production establishments are located; or the customs branches managing processed or produced goods under the Customs Departments of the localities where the production establishments or import border gates are located.
3. Goods to be brought from foreign countries into non-tariff areas or bonded warehouses may go through customs procedures at the customs branches managing such non-tariff areas or bonded warehouses (except goods to be brought from foreign countries into bonded warehouses for export to other countries which are required to have certificates of codes for temporary import for re-export of the Ministry of Industry and Trade, they may only be consigned to the bonded warehouses of provinces or cities where import border gates or export border gates are located).
4. Goods to be imported for sale in duty-free shops may go through customs procedures at the customs branches managing such duty-free shops as prescribed in Clause 1, Article 47 of the Customs Law.
5. Goods to be temporarily imported and goods to be sent via postal services or express delivery services may go through customs procedures at the places prescribed in the Government’s Decree detailing, and providing measures to implement, the Customs Law regarding customs procedures, inspection, supervision and control.
6. Goods to be imported serving urgent relief requirements in accordance with Clause 1, Article 50 of the Customs Law may go through customs procedures at the customs branches in the localities where natural disasters or epidemics occur or urgent relief is needed.
7. Special-use goods to be imported for security and national defense purposes in accordance with Clause 2, Article 50 of the Customs Law may go through customs procedures at the customs branches requested by customs declarants.
8. Gasoline of all types to be imported from foreign countries or bonded warehouses into the inland may go through customs procedures at the customs branches where the traders’ petrol and oil warehouses are located and satisfy customs inspection and supervision conditions.
9. Imports in less than container load transported to container freight stations may go through customs procedures at the customs offices managing such container freight stations.
10. Other cases as decided by the Prime Minister.
Article 6.Implementation provisions
1. This Decision takes effect on September 1, 2019, and replaces the Prime Minister’s Decision No. 15/2017/QD-TTg of May 12, 2017.
2. Imports on the list whose bills of lading state that the port of destination is Phuoc Long Inland Container Depot (ICD) or My Dinh ICD must comply with the guidance issued before the effective date of this Decision.
3. Based on the import and export situation in each period, the Ministry of Finance shall assume the prime responsibility for, and coordinate with the Ministry of Industry and Trade and line ministries in, supervising, reviewing and reporting relevant regulations to the Prime Minister for modification or supplementation.
4. Ministers, heads of ministerial-level agencies, heads of government-attached agencies and chairpersons of provincial-level People’s Committees shall implement this Decision.-
Prime Minister
NGUYEN XUAN PHUC
LIST OF IMPORTS SUBJECT TO CUSTOMS PROCEDURES AT IMPORT BORDER GATES
(Promulgated together with the Prime Minister’s Decision No. 23/2019/QD-TTg of June 27, 2019)
I. USE INSTRUCTIONS
This list is formulated based on the Directory of Vietnam’s Imports and Exports and shall be used according to the following principles:
1. In case only commodity items with 4-digit headings are listed, all commodity items with 8-digit subheadings belonging to these 4-digit headings shall be subject to customs procedures at import border gates.
2. In case only commodity items with 6-digit headings are listed, all commodity items with 8-digit subheadings belonging to these 6-digit headings shall be subject to customs procedures at import border gates.
3. In case commodity items with 8-digit subheadings are listed, only those with such 8-digit subheadings shall be subject to customs procedures at import border gates.
II. COMMODITY LIST
No. | Description | Code |
1 | Cigarettes, cigars and other finished products from tobacco for the purposes of smoking, inhaling, chewing, sniffing and holding in mouth |
Unmanufactured tobacco; tobacco refuse | 24.01 |
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes | 24.02 |
Other manufactured tobacco and manufactured tobacco substitutes; “homogenized” or “reconstituted” tobacco; tobacco extracts and essences | 24.03 |
2 | Liquor |
Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09 | 2204 |
Vermouth and other wine of fresh grapes flavored with plants or aromatic substances | 2205 |
Other fermented beverages (for example, cider, perry, mead, sake); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included. | 2206 |
| Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength | 2207 |
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages | 2208 |
3 | Malt beer | 2203 |
4 | Under-16 seat motor vehicles for the transport of persons | 8702 8703 |
5 | Two-wheeled or three-wheeled motorbikes in complete units with piston-type internal combustion engines of a cylinder capacity exceeding 125cc | 8711.20 8711.30 8711.40 8711.50 |
6 | Aircraft and yachts: | |
6.1 | Aircraft | 8802.20.10 8802.30.10 8802.40.10 |
6.2 | Yachts | 8901.10 |
7 | Gasoline of all types | |
7.1 | Motor spirit, unleaded | 2710.12.21 2710.12.22 2710.12.23 2710.12.24 2710.12.25 2710.12.26 2710.12.27 2710.12.28 2710.12.29 |
7.2 | Aviation spirit, not of a kind used as jet fuel | 2710.12.31 2710.12.39 |
8 | Air conditioners with an output not exceeding 90,000 BTU | 8415 |
9 | Playing cards | 9504.40.00 |
10 | Votive papers | 4823.90.92 |
11 | Explosive precursors, industrial explosives on list issued by the Ministry of Industry and Trade | |
11.1 | Explosive precursors | |
- Ammonium nitrate (NH4NO3) ≥98,5% | 3102.30.00 |
-- Nitromethane (CH3NO2) ≥96% | 2904.20.90 |
--- Sodium nitrate (NaNO3) ≥98,5% | 2834.29.90 |
-- Potassium nitrate (KNO3) ≥98,5% | 2834.21.00 |
-- Sodium chlorate (NaClO3) ≥84% | 2829.11.00 |
-- Potassium chlorate (KClO3) ≥98,5% | 2829.19.00 |
-- Potassium perchlorate (KClO4) ≥98,5% | 2829.90.90 |
11.2 | Industrial explosive materials(including industrial explosives, percussion caps, primers, detonating cords, detonators and LIL cords of all types): | |
- Plain Detonator No. 8; | 3603.00.10 |
- Electric Detonator No. 8 |
- Electric period delay detonators |
- Safe electric period delay detonators |
- Safe Period Delay Detonator Carrick-8 |
- Non-electric period delay detonators |
- MS 15-series non-electric period delay detonators |
- Non-electric long period (LP) delay explosion detonators |
- Safe non-electric period delay detonators used in mines having methane escape |
- Uni tronic 600 electronic detonators |
Industrial safety fuses | 3603.00.20 |
- Explosion signal cables | 3603.00.90 |
- Water-resistance detonating cords of 5, 6, 10, 12, 40, or 70g/m |
- Ordinary detonating cords |
- Signal cables (connectadets) |
Ammonite explosives AD1 | 3602.00.00 |
TNP1 explosives |
Anfo explosives |
Water-resistance Anfo explosives |
Emulsion explosives for open-cast mines |
High-energy emulsion explosives for open-cast mines |
Emulsion explosives used in mines and underground works without detonation gas and dust |
| Safe emulsion explosives used in mines with superior escape of methane | |
Safe emulsion explosives used in mines with detonation gas and dust |
Loose emulsion explosives for packers |
Primers for industrial explosives |
Oversized rock-breaking mines |
Senatel Powersplit explosives |
Hexogen (G, DX, T4, Cyclotrimethylen - trinitramin) - Chemical formulas: - C3H6N6O6 - C6H2N6N3(NO2)3 |
Trinitrotoluen (TNT) Chemical formula: - C6H2(NO2)3CH3 |
Octogen (HMX - Cyclotetramethylene tetratrramine, Homocyclonit) Chemical formula: - C4H8N8O8 |
Pentrit (Pentaerythrol-tetranitrate, Tetranitro pentaeritrit, Corpent, PENT or TEN) Chemical formulas: - C(CH2ONO2)4 - C5H8(ONO2) |
12 | Imports on the Government-issued list of goods affecting national defense and security affairs | |
13 | Goods imported from countries and territories with epidemic risk warnings notified by the Ministry of Agriculture and Rural Development | |
14 | Goods involved in the cases of application of trade remedies and measures to combat the shirking of trade remedies under decisions issued by the Minister of Industry and Trade | |
Vietnamese
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