THE PRIME MINISTER | | THE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness |
No. 27/2020/QD-TTg | | Hanoi, September 21, 2020 |
DECISION
Providing the list of imports ineligible for storage in bonded warehouses[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 and customs inspection, supervision and control;
At the proposal of the Minister of Finance;
The Prime Minister promulgates the Decision providing the list of imports ineligible for storage in bonded warehouses.
Article 1. Scope of regulation
This Decision provides the list of imports ineligible for storage in bonded warehouses.
Article 2. Subjects of application
1. Organizations and individuals that carry out customs procedures for importing goods on the list specified in Article 3 of this Decision.
2. Customs offices and officers and related functional forces.
3. Other organizations and individuals related to the performance of customs procedures for importing goods on the list specified in Article 3 of this Decision.
Article 3. List of imports ineligible for storage in bonded warehouses
List of imports ineligible for storage in bonded warehouses (below referred to as the List):
No. | Goods description | HS code |
1 | Cigarettes containing tobacco or of tobacco substitutes |
555 and Esse cigarettes containing tobacco, which do not originate in Vietnam | 24.02.20 |
2 | Liquor |
Whisky, in containers holding 50 ml, which does not originate in Vietnam | 22.08.30.00 |
Article 4. Implementation provisions
1. This Decision takes effect on November 15, 2020. Shipments that are brought into bonded warehouses before the effective date of this Decision must comply with current regulations on the period for goods storage in bonded warehouses. Past the time limit for goods storage in bonded warehouses as specified in Article 61 of the Customs Law, shipments that fail to be actually exported shall be re-exported at the first border gate of importation.
2. Based on the export and import situation in each period, the Ministry of Finance shall assume the prime responsibility for, and coordinate with specialized management ministries in, monitoring, reviewing and reporting to the Prime Minister for amending and supplementing these provisions.
3. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, chairpersons of provincial-level People’s Committees and the subjects specified in Article 2 shall implement this Decision.-
Prime Minister
NGUYEN XUAN PHUC
[1] Công Báo Nos 901-902 (29/9/2020)