What are the responsibilities of Vietnam’s customs authorities in management of goods trade and exchange of border inhabitants?

According to Circular No. 80/2019/TT-BTC of the Ministry of Finance of Vietnam, responsibilities of customs authorities in management of goods trade and exchange of border inhabitants are specified as follows:

- General Department of Customs is responsible for developing software for management, print and receipt of import and export declaration forms of border inhabitants and software for management and calculation of tax with respect to import and export declaration forms of border inhabitants satisfying conditions for management of duty-free import goods specified in Article 13 of Decree No. 14/2018/ND-CP dated January 23, 2018 of Government; the software for management and calculation of tax shall be connected to the software for management of import and export declaration forms of border inhabitants to enable tax calculation and collection.

- In case software for management of import and export declaration forms of border inhabitants is not available, customs departments of border checkpoints shall register in record for monitor and receipt of import and export declaration forms of border inhabitants using form No. 2019/STDHCDBG 2019/HQVN under Annex III attached to this Circular.

- General Department of Customs shall develop a data system for price based on lists of traded and exchanged goods of border inhabitants to enable reference and consultation when necessary.

Besides, the General Department of Customs shall cooperate with entities affiliated to the Ministry of Industry and Trade, Ministry of National Defense, Ministry of Agriculture and Rural Development and relevant entities to provide guidelines and manage to ensure compliance with regulations and law of border trade activities.

View relevant provisions 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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