Amendment to the Regulations on the Use of Customs Declarations

ND-CP 52/2017/TT-BTC amends and supplements multiple articles and provisions of ND-CP 120/2015/TT-BTC.

To be specific, Point c Clause 1 Article 4 of ND-CP 120/2015/TT-BTC is amended and supplemented as follows: "Goods subject to tax: Alcohol with an alcohol content of 20 degrees or more exceeding 1.5 liters or alcohol with an alcohol content below 20 degrees exceeding 2 liters or other alcoholic beverages and beer exceeding 3 liters; more than 200 cigarettes or more than 20 cigars or more than 250 grams of tobacco; other items with a total value exceeding 10,000,000 Vietnamese Dong."

Item d.3 Point d Clause 1 Article 4 regarding customs declaration forms is amended and supplemented as follows: Passengers exiting or entering with a passport carrying 300 grams or more of jewelry, art gold; passengers exiting or entering with a border laissez-passer, entry-exit laissez-passer, or border ID carrying 300 grams or more of jewelry, art gold serving as jewelry such as rings, necklaces, bracelets, earrings, pins, and other types of jewelry…

This ND-CP also amends and supplements Point e Clause 4 Article 6 concerning the responsibilities of the Customs Sub-department at border gates.

Point e is revised as follows: "In cases where the person entering or exiting has goods or baggage subject to specialized management and inspection, the Customs officer will base on the documentation permitting export, import from the specialized agency or the inspection results from the specialized inspection agency to compare with the goods of the exiting or entering person; record the number, date, and year, name of the permission document or document recording the inspection results, name of the issuing agency, confirm, sign, and stamp officially at the 'Customs Confirmation' section on page 2 and page 4 of the Customs Declaration Form."

In cases where the inspection and comparison of goods and baggage information are inconsistent with the permission document or inspection results document, and in cases where the exiting or entering person does not present the permission document or inspection results document, the exiting or entering person is required to store the goods or baggage in the Customs warehouse at the border gate for further processing according to current regulations.

The instructions for declaration in box number 14 in Appendix 4 issued together with ND-CP 120/2015/TT-BTC are also amended as follows: "Declare the specific weight of the gold (calculated in grams) if the exiting or entering person falls under one of the cases mentioned in point 4 on page 4 of the Customs Declaration Guide."

This ND-CP is effective from July 10, 2017. This ND-CP also abolishes Decision 2181/QD-BTC regarding the correction of ND-CP 120/2015/TT-BTC.

Source: Vietnam Finance Times Online

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE