Change in Classification of Export-Import Goods via Express Delivery Services

Le Trang

16:55, 10/07/2024

The Ministry of Finance has recently promulgated Circular No. 56/2019/TT-BTC amending and supplementing certain provisions of Circular No. 49/2015/TT-BTC on customs procedures for letters, parcels, and commodity packages exported and imported via postal services of designated enterprises, and Circular No. 191/2015/TT-BTC on customs procedures for exported, imported, and transited goods sent via international express delivery services.

The categories of export goods are divided into 03 groups as follows:

- Group 1: Documents and certificates without commercial value;- Group 2: Export goods meeting the following conditions: Having a customs value under 5 million VND; exempt from export tax or subject to export tax at a 0% rate and not belonging to goods that require an export license or specialized inspection;- Group 3: Not belonging to Group 1 or Group 2; goods in Group 1 or Group 2 but the owner requests to conduct customs procedures independently; goods having internal warning information of the enterprise; goods suspected of customs value.

For details, see Circular 56/2019/TT-BTC, effective from October 15, 2019.

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