Recently, the Ministry of Finance issued Circular 09/2012/TT-BNV guiding financial policies and customs procedures applicable to the border-gate economic zone of An Giang province in Vietnam.
Customs procedures for goods imported to industrial and commercial parks in Vietnam (Internet image)
To be specific, Circular 162/2007/TT-BTC stipulates the customs procedures at industrial and commercial parks for goods imported from abroad into industrial and commercial parks. Organizations and individuals engaged in production and business activities at industrial and commercial parks shall declare customs and submit customs dossiers as prescribed for each type of import at the Border-gate Customs Sub-Department under the Customs Department of An Giang Province (industrial and commercial parks customs control stations) and shall be subject to the supervision of the industrial and commercial parks customs control stations.
At the same time, for goods imported from abroad into the domestic area through the border gate of An Giang Province: Customs procedures shall be carried out at the Border-gate Customs Sub-Department under the Customs Department of An Giang Province in Vietnam (industrial and commercial parks customs control stations).
Additionally, for goods and services brought from the domestic area into industrial and commercial parks, the Customs office shall process customs procedures upon request. Customs procedures in Vietnam shall be carried out as follows:
- Organizations and individuals engaged in production and business activities at industrial and commercial parks and organizations and individuals engaged in production and business activities in the domestic area shall declare customs and submit customs dossiers as prescribed for each type of export and import. In the case of internal transport of goods between enterprises and branches inside and outside industrial and commercial parks, the sale contract shall be replaced by warehouse release documents.
- In the case where organizations and individuals engaged in production and business activities in the domestic area register an export declaration at the Inland Customs Sub-Department, they shall declare customs and submit customs dossiers as prescribed for each type of export; Organizations and individuals engaged in production and business activities at industrial and commercial parks shall declare customs and submit customs dossiers as prescribed for each type of import.
More details can be found in Circular 162/2007/TT-BTC which takes effect in Vietnam from January 29, 2008.
Ty Na
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