Vietnam: New customs procedures applied to import and export goods of border inhabitants purchased by traders in bulk

According to Circular No. 80/2019/TT-BTC of the Ministry of Finance of Vietnam, customs procedures, tax administration, fees and charges applied to import goods of border inhabitants purchased by traders in bulk are specified as follows:

Step 1: Traders purchasing in bulk goods of border inhabitants in border areas as specified in Clauses 1 and 2 Article 14 of Decree No. 14/2018/ND-CP dated January 23, 2018 of Vietnam’s Government must produce schedules for bulk purchasing of goods using form BK-MGHCDBG 2019/HQVN under Annex I attached to this Circular.

Step 2: Customs procedures applied to import goods of border inhabitants purchased by traders in bulk shall be the same to those applied to import goods of traders traveling across border checkpoints specified in Article 3 of this Circular; the traders shall submit master declarations of import goods of border inhabitants using form HQ2019/TKNKBG under Annex II attached to this Circular and master manifests of bulk purchasing of goods using form BK-MGHCDBG 2019/HQVN under Annex I attached to this Circular as substitutes for commercial contracts and agreements; the traders must fully satisfy obligations relating duties, fees and charges applied to import goods as per the law.

Deadline for submission of customs documents is 30 days from the date of bulk purchasing of goods.

Customs procedures location: A trader shall conduct customs declaration at a customs department of a border checkpoint that is the nearest from a border market where he/she purchases goods in bulk.

Circular No. 80/2019/TT-BTC stipulates that traders purchasing import goods of border inhabitants in bulk shall sell or transport purchased goods out of border markets or areas for goods consolidation and inspection into the country only after customs procedures, taxes and other charges (if any) are fully satisfied as per the law. The traders may use customs declaration forms that have been granted customs clearance as documents for transporting goods into the country.

After finishing customs clearance, goods of border inhabitants purchased in bulk by traders must be consolidated to enable goods inspection in following locations: border checkpoint areas, concentrated inspection areas or areas for goods consolidation and inspection in border areas; other locations recognized or established by customs authorities in border areas.

Customs inspection and supervision with respect to import and export goods of traders, and import goods of border inhabitants purchased in bulk by traders shall comply with Articles 29, 30 and 34 of Decree No. 08/2015/ND-CP dated January 21, 2015 receiving amendments under Clause 14 Article 1 of Decree No. 59/2018/ND-CP dated April 20, 2018 of Vietnam’s Government, Circular No. 38/2015/TT-BTC dated March 25, 2015 receiving amendments in Circular No. 39/2018/TT-BTC dated April 20, 2018 of Minister of Finance and documents related to customs inspection and supervision.

View more details at: Circular No. 80/2019/TT-BTC of the Ministry of Finance of Vietnam takes effect from January 01, 2020.

Thu Ba

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