Goods in specific cases that are excluded from the statistical coverage in Vietnam

Goods in specific cases that are excluded from the statistical coverage in Vietnam (Image from the Internet)

Pursuant to Clause 2, Article 9 of Circular 52/2020/TT-BTC (effective from August 1, 2020) stipulating goods in specific cases that are excluded from the statistical coverage:

a) Goods crossing Vietnam's territory simply for transport, including goods in transit and transshipped goods. The customs declaration on goods crossing Vietnam's territory shall be submitted following any customs procedure not limited to customs procedure for goods in transit, transshipped goods or temporarily imported goods if it is confirmed that such goods are temporarily stored within the Vietnam’s territory, transported in the same state to a third party and treated as “Hàng hóa chỉ đơn thuần đi qua lãnh thổ Việt Nam với mục đích vận chuyển” (“Goods crossing Vietnam's territory simply for transport”);

b) Goods temporarily imported or temporarily exported within a limited time and then re-exported or re-imported, such as goods displayed and introduced at trade fairs and exhibitions; documents on conferences, seminars and scientific research, education, sports competition, art performances, medical examination and treatment, product research and development; means of transport, containers and equipment connected with transport;

c) Goods imported or exported on the spot under a sales contracts between the Vietnamese trader and the foreign trader but delivered in Vietnam as requested by the foreign trader;

d) Goods purchased by Vietnamese traders from foreign countries and sold directly to third countries, goods not returned to Vietnam or returned to Vietnam without following out normal export and import procedures at Vietnamese customs authorities;

dd) Monetary gold in the form of lumps, ingots, grain and slabs imported or exported by the State Bank of Vietnam or organizations authorized by the State Bank of Vietnam for purposes of national currency reserve and balance;

e) Coins in current circulation, issued banknotes, cheques and securities in circulation;

g) Vietnam Government’s goods consigned to or received from Vietnam’s diplomatic missions, consular missions and missions to international organizations in a foreign country;

h) Goods consigned and received by foreign diplomatic missions, consular missions and missions to international organizations located in Vietnam;

i) Goods under operational lease or charter contracts (aircraft, vessels, machinery, equipment): without the change of ownership of goods after the lease or charter ends;

k) Goods used as empty means for goods storage, including containers, barrels, bottles, jars and other adopting the rotation method solely for goods carriage purposes;

l) Products and contents delivered electronically (software, audio products, images, movies, e-books and other), software license and codes granted to use the software;

m) Carrier media containing information, images and software as requested or commissioned;

n) Goods taken into or out of customs territory of Vietnam for repair or maintenance without changing origin of goods;

o) Goods illegally taken into or out of customs territory of Vietnam;

p) Imports and exports that are weapons and arms intended for trade fairs and exhibitions, cooperation in national defense and security decided by competent authorities and goods as specified in Clause 2 Article 50 of the Law on Customs;

q) Waste and scrap having no commercial value;

r) Goods purchased and sold at duty-free shops.

Above is the content of goods in specific cases that are excluded from the statistical coverage on imports and exports.

Best regards!