What are goods in transit under customs control following customs procedures for independent transport in Vietnam?

What are goods in transit under customs control following customs procedures for independent transport in Vietnam? - image from internet

Pursuant to Clause 28 Article 1 of the Circular 39/2018/TT-BTC (amending the Circular 38/2015/TT-BTC) on customs procedures, customs supervision and inspection, export tax, import tax, and tax administration applied to exports and imports issued by the Minister of Finance, goods in transit under customs control following customs procedures for independent transport in Vietnam are stipulated as follows:

Goods in transit under customs control following customs procedures for independent transport include:

a) Goods in transit other goods transited by air that enter and leave Vietnam at the same international airport;

b) Transshipped goods other than goods transshipped from a foreign country to a transshipment port and transported back to the foreign country at the same transshipment port;

c) Goods moved to another custom post outside the checkpoint area or vice versa, including:

c.1) With regard to exports:

c.1.1) Exports that have been granted customs clearance or conditional customs clearance and are transported from a container freight station (CFS), inland container depot (ICD), bonded warehouse, off-airport cargo terminal, concentrated inspection site for exports and imports, concentrated inspection site for goods sent by express mail or by post; exports following customs procedures for independent transport and arrival of which at the destination has been confirmed, then the checkpoint of export is changed;

c.1.2) Exports that have been granted customs clearance or conditional customs clearance and are transported from a CFS or bonded warehouse to an ICD, from a bonded warehouse to a concentrated inspection site for goods sent by express mail or by post.

c.2) Imports transported from the checkpoint of import to the port of destination written on the bill of lading, an off-airport cargo terminal, concentrated inspection site for goods sent by express mail or by post or to another border checkpoint (including imports of more than one owner on the same vehicle transported from the checkpoint of import to multiple ports of destination as written on their bills of lading).

Above are goods in transit under customs control following customs procedures for independent transport in Vietnam. Please refer to the Circular 39/2018/TT-BTC for more information.

Best regards!