This content is specified in Circular No. 80/2019/TT-BTC of the Ministry of Finance of Vietnam on customs procedures, tax administration, fees and charges with respect to export and import goods according to Decree No. 14/2018/ND-CP dated 23 January, 2018 of Government on elaborating border trade activities.
This is a notable content of Circular No. 80/2019/TT-BTC of the Ministry of Finance of Vietnam on customs procedures, tax administration, fees and charges with respect to export and import goods according to Decree No. 14/2018/ND-CP dated 23 January, 2018 of Government on elaborating border trade activities.
According to Decree No. 14/2018/ND-CP of Vietnam’s Government, goods traded at border markets shall be goods allowed to be sold in Vietnam according to regulations of law.
According to Vietnam’s regulations, “border market" means either a border market, a checkpoint market or a marketplace in a checkpoint economic zone located in a commune whose administrative boundary overlaps the national land border with import, export or trade in goods conducted by bordering traders or residents.
On January 23, 2018, the Government of Vietnam issued Decree No. 14/2018/ND-CP on border trade activities, of which one of the notable contents is the regulations on cross-border trade in goods by traders.
This is one of the notable contents of Decree No. 14/2018/ND-CP of Vietnam’s Government dated January 23, 2018. So, what exactly are these regulations?
On January 23, 2018, the Government of Vietnam issued Decree No. 14/2018/ND-CP on border trade activities, which specifies payment in border trade activities.
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