Decision 23/2019/QD-TTg list of imports subject to customs procedures

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