What is the time limit for submission of application of customs application applied to import goods of border inhabitants purchased by traders in bulk in Vietnam?

What is the time limit for submission of application of customs application applied to import goods of border inhabitants purchased by traders in bulk in Vietnam?

Pursuant to Article 4 of the Circular 80/2019/TT-BTC stipulating customs procedures, tax administration, fees and charges applied to import goods of border inhabitants purchased by traders in bulk as follows:

1. Traders purchasing in bulk goods of boder inhabitants in border areas as specified in Clauses 1 and 2 Article 14 of Decree No. 14/2018/ND-CP dated January 23, 2018 of Government must produce schedules for bulk purchasing of goods using form BK-MGHCDBG 2019/HQVN under Annex I attached to this Circular.

2. Customs procedures applied to import goods of border inhabitants purchased by traders in bulk shall be the same to those applied to import goods of traders travelling across border checkpoints specified in Article 3 of this Circular; the traders shall submit master declarations of import goods of border inhabitants using form HQ2019/TKNKBG under Annex II attached to this Circular and master manifests of bulk purchasing of goods using form specified in Clause 1 of this Article as substitutes for commercial contracts and agreements; the traders must fully satisfy obligations relating duties, fees and charges applied to import goods as per the law.

Deadline for submission of customs documents is 30 days from the date of bulk purchasing of goods.

3. Customs procedures location: A trader shall conduct customs declaration at a customs department of a border checkpoint that is the nearest from a border market where he/she purchases goods in bulk.

4. Traders purchasing import goods of border inhabitants in bulk shall sell or transport purchased goods out of border markets or areas for goods consolidation and inspection specified in Clause 5 of this Article into the country only after customs procedures, taxes and other charges (if any) are fully satisfied as per the law. The traders may use customs declaration forms that have been granted customs clearance as documents for transporting goods into the country.

5. After finishing customs clearance, goods of border inhabitants purchased in bulk by traders must be consolidated to enable goods inspection in following locations: border checkpoint areas, concentrated inspection areas or areas for goods consolidation and inspection in border areas; other locations recognized or established by customs authorities in border areas.

As regulations above, the deadline for submission of application of customs application applied to import goods of border inhabitants purchased by traders in bulk in Vietnam is 30 days from the date of bulk purchasing of goods.

What is the time limit for submission of application of customs application applied to import goods of border inhabitants purchased by traders in bulk in Vietnam? - Source: Internet

When shall traders of import and export goods travelling across border checkpoints be issed with TIN in Vietnam?

Pursuant to Article 3 of the Circular 80/2019/TT-BTC stipulating customs procedures, tax administration, fees and charges applied to import and export goods of traders as follows:

1. Customs procedures to be adopted with respect to import and export goods of traders travelling across borders shall comply with Decree No. 08/2015/ND-CP dated January 21, 2015 receiving amendments thereto in Decree No. 59/2018/ND-CP dated April 20, 2018 of Government and Circular No. 38/2015/TT-BTC dated March 25, 2015 receiving amendments thereto in Circular No. 39/2018/TT-BTC dated April 20, 2018 of Minister of Finance; traders must fully satisfy obligations relating duties, fees and charges as per the law.

2. Import and export goods of traders travelling across border checkpoints must comply with regulations and law on commodity types, quarantine inspection, and inspection of food safety and quality.

Goods imported via secondary border checkpoints or border gates shall comply with regulations under Clause 2 Article 3 Circular No. 01/2018/TT-BCT dated February 27, 2018 of Minister of Industry and Trade.

3. Traders specified in Article 5 of Decree No. 14/2018/ND-CP dated January 23, 2018 of Government while trading and exchanging goods across borders must be issed with TIN before adopting customs procedures.

As regulations above, traders of import and export goods travelling across border checkpoints must be issed with TIN before adopting customs procedures.

Best regards!