Vietnam: Guidelines for customs procedures applied to import and export goods of border inhabitants

According to Article 6 of Circular No. 80/2019/TT-BTC of the Ministry of Finance of Vietnam, trading and exchanging goods across border checkpoints and border gates of border inhabitants are import and export activities as per the law. Import and export goods of border inhabitants shall be declared on export declaration form for border inhabitants and import declaration form for border inhabitants using forms HQ2019/TKXKBG and HQ2019/TKNKBG under Annex II attached to this Circular. Import and export declaration forms for border inhabitants shall be printed following templates and distributed to border inhabitants by customs authorities.

Moreover, border inhabitants shall import goods following the list of goods specified under Annex I attached to Circular No. 02/2018/TT-BCT dated February 27, 2018 of the Minister of Industry and Trade. In case goods value exceeds duty-free allowance specified in Article 13 of Decree No. 14/2018/ND-CP dated January 23, 2018 of Government, customs departments of border checkpoints shall calculate tax based on the import declaration forms of border inhabitants then collect tax and other charges (if any) as per the law immediately at the border checkpoints or border gates. In which, export goods of border inhabitants must fully comply with regulations and law on duties and commodity types; customs departments of border checkpoints shall calculate tax then collect tax and other charges (if any) as per the law immediately at the border checkpoints or border gates.

With respect to border checkpoints and border gates where locations for collection of tax and other charges for submission to state budget are not established by the State Treasury or commercial banks, customs authorities shall collect tax and other charges (if any) as per the law in cash and record in invoices, transfer of tax collected from the payers to state budgets shall comply with Article 3, Clause 3 Article 21 of Circular No. 184/2015/TT-BTC dated November 17, 2015 of Minister of Finance.

It should be noted that goods of border inhabitants traded and exchanged across borders shall undergo quarantine inspection, goods quality inspection and food safety inspection according to Article 15 of Decree No. 14/2018/ND-CP dated January 23, 2018 of Government. A border inhabitant who owns import goods whose value does not exceed tax exemption quotas without using for manufacture or consumption himself/herself while reselling or transferring must include the import declaration form for border inhabitants to enable traders purchasing the goods in bulk to declare according to Article 4 of Circular No. 80/2019/TT-BTC.

View full text at Circular No. 80/2019/TT-BTC of the Ministry of Finance of Vietnam, effective from January 01, 2020.

Thu Ba

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