Legal Counselling

Vietnam: Principles of supervision of goods purchased, sold and exchanged across border

17:20, 23/01/2016

According to Circular No. 217/2015/TT-BTC, which was issued on December 31, 2015 by the Ministry of Finance of Vietnam, principles of supervision and certification of goods going through customs supervision areas for traders and business households are as follows:

1. If the declaration is made in the automated customs clearance system: The border-gate Customs Branch shall certify goods going through the customs supervision area in the system only when exports have been transported across borders and imports have been certified as eligible for being brought out of the customs supervision area.

2. If the declaration is made on paper (according to the form provided in Appendix IV to Circular No. 38/2015/TT-BTC and the forms of border residents’ imports and exports declarations issued together with this Circular): The customs officer shall give his/her signature, append the officer seal and write the date of declaration in the box “certification by supervision officer” of the import declaration and export declaration, or give certification in the physical inspection section of the border residents’ imports and exports declarations.

3. The customs officer conducting supervision at border gates shall check and compare information in the customs declaration of goods already certified as eligible for being brought out of the customs supervision area with the actual state of imports and exports.

Circular No. 217/2015/TT-BTC of the Ministry of Finance of Vietnam takes effect from February 14, 2016.

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