On August 15, 2017, the Ministry of Finance issued Circular 84/2017/TT-BTC providing detailed guidance on certain provisions of Decree 68/2016/ND-CP dated July 1, 2016, regarding conditions for duty-free goods business, warehouses, locations for customs procedures, assembly points, and customs inspection and supervision.
The circular regulates the working conditions for customs authorities; places for inspecting goods; places for installing customs inspection and supervision equipment; storage for violations in bonded warehouses, places for collecting loose cargo, extended air cargo warehouses, centralized locations for gathering, inspecting, and supervising export and import goods, express delivery locations, and postal goods according to the regulations in Decree 68/2016/ND-CP dated July 1, 2016, of the Government of Vietnam, prescribing the conditions for duty-free business, warehouses, locations for customs procedures, and customs inspection and supervision.
The scope of application of the Circular includes:
- Organizations and individuals with rights and obligations related to the business operations of establishing, expanding, narrowing, transferring ownership, moving, renaming, temporarily suspending, or terminating duty-free, warehousing, and location business operations;
- Customs authorities and customs officials;
- Other state agencies in coordinating state management of customs...
Circular 84/2017/TT-BTC comes into effect from September 30, 2017.
Source: Financial Magazine
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