07 General Regulations on Customs Procedures in the Duty-Free Zone within Nghi Son Economic Zone

07 General Regulations on Customs Procedures in the Duty-Free Zone within Nghi Son Economic Zone​ (Illustration)

Circular 08/2007/TT-BTC guides several general regulations on customs procedures for the Non-Tariff Zone applicable in Nghi Son Economic Zone, Thanh Hoa province as follows:

1. Organizations and individuals operating in the Non-Tariff Zone are allowed to export to foreign countries and import from foreign countries all goods and services not prohibited by Vietnamese law. Export and import policies shall comply with the regulations of the Prime Minister of the Government of Vietnam on the management of export and import goods in each period and the guiding documents of relevant Ministries and sectors. Export and import of goods listed as conditional, restricted for business shall follow the guidance of the Ministry of Trade.
2. Every 6 months, companies in the Non-Tariff Zone are responsible for sending the customs authority a settlement report on materials, raw materials, exported and imported goods during the period, and a report on the export-import-stock of products. The customs authority will check, compare, and send it to the tax authority for verification to determine taxable amounts.
3. Exported, imported, and transited goods; means of transport for exit, entry, and transit at the Non-Tariff Zone, shall apply the customs procedure rules for respective types.
4. Exported, imported, and transited goods; means of transport for exit, entry, and transit through the Non-Tariff Zone must pass through gate A and gate B only.
5. Goods from abroad passing through gate B, goods from the domestic market exported into the Non-Tariff Zone and vice versa complete customs procedures at gate B; Goods from abroad into the Non-Tariff Zone and goods from the Non-Tariff Zone out of the country through gate A shall complete customs procedures at gate A.
6. Goods from the domestic market exported abroad through gate A or goods from abroad through gate A into the domestic market shall complete customs procedures according to current regulations at gate A or at customs sub-departments outside the border gate. If processed at customs sub-departments outside the border gate, customs procedures are as per regulations on goods transferred across customs declarations.
7. In addition to the above-mentioned customs procedure regulations, relevant parties must carry out other obligations stipulated in the Customs Law, Law on Export and Import Taxes, and other related documents concerning export and import activities.

For details, see Circular 08/2007/TT-BTC, effective from March 3, 2007.

Ty Na

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