What are goods in transit under customs control following customs procedures regarding combined transport of goods in Vietnam?
Hello Lawnet. I'm learning regulations on customs procedures, customs supervision and inspection, export tax, import tax, and tax administration applied to exports and imports. I have a question. What are goods in transit under customs control following customs procedures regarding combined transport of goods in Vietnam? Thank you!
Kim Nha - Cam Ranh
What are goods in transit under customs control following customs procedures regarding combined transport of goods 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 regarding combined transport of goods in Vietnam are stipulated as follows:
a) Exports whose declaration has been registered at a Sub-department of Customs located outside the border checkpoint and that are transported from the customs site to the checkpoint of export, a bonded warehouse, CFS, ICD, or concentrated inspection site for sent by express mail or by post;
b) Exports transported from a free trade zone other than bonded warehouses to the checkpoint of export, a bonded warehouse, CFS, ICD, concentrated inspection site for sent by express mail or by post or another free trade zone;
c) Exports whose declaration is registered at a border checkpoint and are transported from such border checkpoint to the checkpoint of export, a bonded warehouse, CFS or ICD;
d) Imports whose declaration is registered at a Sub-department of Customs located outside the border checkpoint, the supervisory Sub-department of Customs of a free trade zone or duty-free shop and are transported from the checkpoint of import, a CFS, ICD, bonded warehouse, off-airport cargo terminal, concentrated inspection site for goods sent by express mail or by post to a customs post outside the border checkpoint, free trade zone or duty-free shop;
e) Imports that are transported from the checkpoint of import to a bonded warehouse.
Above are goods in transit under customs control following customs procedures regarding combined transport of goods in Vietnam. Please refer to the Circular 39/2018/TT-BTC for more information.
Best regards!
