Vietnam: Specific customs areas designated at regions outside of border gates

Decree No. 12/2018/NĐ-CP of Vietnam’s Government amends contents on specific customs areas designated at regions outside of border gates formerly prescribed in Decree No. 01/2015/NĐ-CP. Specific customs areas designated at regions outside of border gates refer to venues for customs clearance, supervision, control or physical verification of cargos in accordance with legal regulations on customs, including:

1. Customs office.

2. Industrial zones, border-checkpoint economic zones where enterprises manufacture and trade goods under the customs supervision and control; free-trade zones, processing and exporting zones; office and goods warehouses of exporting and processing enterprises; free-trade zones; other customs preference-given areas; separate customs areas.

3. Ports of entry or exit of cargos established in domestic areas, container freight stations; bonded warehouses, tax-suspension warehouses, or yards used for storing imported, exported or in-transit cargos managed by shipping organizations specializing in trading and forwarding imported, exported and in-transit goods.

4. Sea or river offshore areas, land-covered areas where means of transport anchor, park or move for the purpose of carrying imported or exported cargos, and where means of transport enter, exit or transit; cargos or means of transport in the process of transloading, bordergate movement and transit are waiting for customs clearance and put under the customs inspection, supervision and control.

5. Offices of customs declarants provided during the customs clearance process, including workplace, factory, points of service, storage yards, warehouses, and areas used for keeping, storing, leasing and sending imported or exported cargos of customs declarants.

6. Warehouses used for storing duty-free goods, duty-free goods shops located in domestic areas to serve the purpose of selling goods to inbound or outbound passengers.

7. Areas currently used for organizing fairs or exhibitions or promotion events for temporarily imported or reexported goods.

8. Areas and locations for physical verification of imported and exported products used at manufacturing, re-processing facilities and project sites.

9. Concentrated inspection places specified in the decision of the Director of the General Department of Customs.

10. Areas or venues for joint inspection between Vietnam Customs and others in neighboring countries located at land border gates within Vietnam's territory in accordance with the International Agreements to which Vietnam is a signatory.

11. Areas used for storing imported or exported cargo are put under the customs supervision.

12. Areas where means of transport currently carrying goods subject to the customs supervision and control are running on routes.

View more amendments at: Decree No. 12/2018/NĐ-CP of Vietnam’s Government takes effect from March 10, 2018.

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