Vietnam: 05 places for completing customs procedures for goods transited through the ACTS

According to Decree No. 46/2020/NĐ-CP of Vietnam’s Government, customs procedures for goods transited through the ACTS shall be carried out at:

- The Customs Sub-department at the first point of entry or the Customs Sub-department located outside the border checkpoint if the goods are transited through other Contracting Parties and imported to Vietnam.

In case the goods are transported across a Contracting Party and imported to Vietnam and on the list of imported goods for which import procedures must be completed at the point of entry according to the Prime Minister's regulations, customs procedures for goods transited through the ACTS shall end at the Customs Sub-department at the first point of entry;

- The Customs Sub-department located outside the border checkpoint or the Customs Sub-department at the point of exit if the goods are transported from Vietnam across the territory of other Contracting Parties;

- The Customs Sub-department at the first point of entry if the goods are transported from a non-member state of ASEAN across the territory of Vietnam to a Contracting Party;

- The Customs Sub-department at the first point of entry and the Customs Sub-department of the final point of exit if the goods are transported from a Contracting Party across the territory of Vietnam to another Contracting Party;

- The Customs Sub-department at the first point of entry if the goods are transported from a Contracting Party across the territory of Vietnam to a non-member state of ASEAN. The ACTS procedure shall be completed at the point of entry. Customs procedures for transport of transited goods to another non-member state of ASEAN are the same as those for transited goods laid down in applicable law of Vietnam.

Note: Goods placed under the ACTS procedure are transported from Vietnam to the territory of Contracting Parties or from Contracting Parties to Vietnam through the following border checkpoints: Cau Treo (Ha Tinh), Lao Bao (Quang Tri) and Moc Bai (Tay Ninh).

View details at Decree No. 46/2020/NĐ-CP of Vietnam’s Government, effective from June 01, 2020.

Le Hai

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