Decree 122/2024/ND-CP amend Decree 14/2018/ND-CP prescribing in detail border trade activities

DECREE

Amending and supplementing a number of articles the Government’s Decree No. 14/2018/ND-CP dated January 23, 2018, prescribing in detail border trade activities

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Pursuant to the Law on Organization of the Government dated June 19, 2015; the Law Amending and Supplementing a Number of Articles of the Law on Organization of the Government and the Law on Organization of Local Administration dated November 22, 2019;

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

At the proposal of the Minister of Industry and Trade;

The Government hereby promulgates the Decree amending and supplementing a number of articles the Government’s Decree No. 14/2018/ND-CP dated January 23, 2018, prescribing in detail border trade activities.

Article 1. Amending and supplementing a number of articles the Government’s Decree No. 14/2018/ND-CP dated January 23, 2018, prescribing in detail border trade activities

1. To amend and supplement Clause 3 Article 3 as follows:

“3. Border inhabitants regulated by this Decree refer to Vietnamese citizens who permanently reside in communes, wards, townships or equivalent administrative areas having partial administrative boundaries coinciding with the national land borderline.”

2. To amend and supplement Clause 2 Article 4 as follows:

“2. Methods of payment:

a) Payment via bank;

b) Clearing between exported goods and services and imported ones (with the difference paid via bank);

c) Payment in cash, only applicable to goods trading and exchange activities of border inhabitants.”

3. To add Article 4a after Article 4 as follows:

“Article 4a. Criteria for goods in border trade activities

Goods used in goods trading and exchange activities of traders and border inhabitants must fully meet criteria, quality and regulations on traceability and other conditions as prescribed by the law of the importing country.”

4. To amend and supplement Clauses 1 and 2 Article 16 as follows:

“1. Traders and individuals bearing Vietnamese citizenship with residence registration in border regions.

2. Traders and individuals bearing citizenships of bordering countries and having passports or passport substitutes and visas, except in cases of visa exemption, which remain valid in accordance with treaties to which the Socialist Republic of Vietnam is a contracting party, and the Law on Foreigners’ Entry into, Exit from, Transit through, and Residence in Vietnam No. 47/2014/QH13, amended and supplemented under the Law No. 51/2019/QH14 and the Law No. 23/2023/QH15; and traders, business households and individuals with business registration certificates granted under the laws of bordering countries.”

5. To amend and supplement Clauses 1 and 3 Article 21 as follows:

a) To amend and supplement Clause 1 as follows:

“1. Goods owners or persons authorized by goods owners, vehicle owners, cargo transport vehicle drivers and workers on board vehicles or vessels who are Vietnamese citizens shall comply with treaties to which the Socialist Republic of Vietnam is a contracting party, and the Law on Exit and Entry of Vietnamese Citizens No. 49/2019/QH14, amended and supplemented under the Law No. 23/2023/QH15.

Particularly for vehicle drivers, in addition to the above papers, they must also have driver licenses suitable to the type of vehicle.”

b) To amend Clause 3 as follows:

“3. Vietnamese vehicles, cargo transport vehicle drivers and businesspeople may travel through border gates and border crossings defined in this Decree into or out of border markets of bordering countries and shall comply with the inspection and control by specialized management forces at these border gates and border crossings.”

6. To amend and supplement Clauses 1 and 3 Article 22 as follows:

a) To amend and supplement Clause 1 as follows:

“1. Goods owners or persons authorized by goods owners, vehicle owners, cargo transport vehicle drivers and workers on board vehicles or vessels who are foreigners entering or exiting through border gates shall comply with treaties to which the Socialist Republic of Vietnam is a contracting party, and the Law on Foreigners’ Entry into, Exit from, Transit through, and Residence in Vietnam No. 47/2014/QH13, amended and supplemented under the Law No. 51/2019/QH14 and the Law 23/2023/QH15.”

b) To amend Clause 3 as follows:

“3. Vehicles and citizens who are cargo transport vehicle drivers and businesspeople of bordering countries, when going into or out of border markets, border-gate markets and markets in border economic zones of Vietnam for goods transportation, shall comply with the inspection, control and quarantine by specialized state management bodies at the border gates.”

7. To amend and supplement Clause 2 Article 24 as follows:

“2. The Ministry of Finance shall assume the prime responsibility for, and coordinate with related ministries, sectors and the People’s Committees of border provinces in:

a) Guiding the implementation of tax, charge and fee policies;

b) Carrying out procedures, conducting customs inspection, examination and supervision applicable to exported and imported goods, and goods in transit; means of transport on entry, exit and transit.”

Article 2. Implementation provisions

1. This Decree takes effect from December 1, 2024.

2. In 2029, the Ministry of Finance shall send report to the Government for consideration and decision on adjusting the number of tax exemptions and the amount of tax exemption for imported goods in the form of goods trading and exchanging by border inhabitants.

3. From January 1, 2029, when conducting cross-border goods trading and exchange activities, border inhabitants must be present to complete import and export procedures.

4. From January 1, 2030, procedures for import and export of goods shall only be carried out at international border gates; main border gates (bilateral border gates); secondary border gates; customs-clearance paths and special-use roads for goods transport at international border gates, main border gates (bilateral border gates); border crossings of which the procedures for opening and upgrading border gates have been completed, border crossings as prescribed by applicable laws and as agreed in bilateral agreements on permit for export, import and exchange of goods.

5. Ministers, Heads of ministerial-level agencies, Heads of Government-attached agencies, chairpersons of People’s Committees of provinces and centrally run cities, and related organizations and individuals shall implement this Decree./.