Imported Goods Must Submit Documentation Proving Direct Transport

The cases required to submit documents proving direct transportation are stipulated in Circular 38 as follows:

- Imported goods as specified in point a, clause 1, Article 4 of Circular 38, transported through the territory of a country, group of countries, or territories that are not members, the customs declarant must submit to the customs authority documents to prove compliance with the conditions of direct transportation;- Imported goods as specified in points b, c, d, clause 1, and clause 2, Article 4 of Circular 38, transported through the territory of an intermediary country, group of countries, or territory, which are not the exporting country, group of countries, or territory, and not the importing country, group of countries, or territory, the customs declarant must submit to the customs authority documents to prove compliance with the conditions of direct transportation.

In addition, Circular 38 also stipulates the cases considered as direct transportation, specifically:

- Direct transportation from the territory of the exporting country, group of countries, or territory to the territory of the importing country, group of countries, or territory;- Goods transported through one or several countries, groups of countries, or territories other than the importing country, group of countries, or territory and the exporting country, group of countries, or territory must fully meet the following conditions:- Transit is necessary for geographical reasons or due to requirements directly related to transportation;- Goods do not participate in any commercial transactions or consumption in the transit country, group of countries, or territory;- Goods do not undergo any operations other than unloading and reloading or necessary operations to keep the goods in good condition.

Circular 38/2018/TT-BTC takes effect from June 5, 2018.

- Thanh Lam -

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