On June 27, 2017, the General Department of Vietnam Customs issued Official Dispatch 4284/TCHQ-GSQL to address some issues related to the list of imports subject to completion of customs procedures at the checkpoint as stipulated in Decision 15/2017/QD-TTg (effective from July 1, 2017).
Article table of contents
| QUERY | ANSWER |
| 1. Is it permissable to send raw materials, supplies, and other items listed in the List of Goods specified in Decision15/2017/QD-TTg to bonded warehouses for import into the domestic market for processing, production, or export to other countries? | According to Clause 2 Article 1 of Decree87/2010/ND-CP: Bonded warehouses are non-tax zones, therefore, List of Goodsed in Decision15 sent from abroad to bonded warehouses must undergo procedures at the Customs Sub-department managing the bonded warehouse. Except for goods sent to bonded warehouses for export to other countries that require a Certificate of Import-Export Code from the Ministry of Industry and Trade, such goods can only be sent to bonded warehouses in the province or city where there is an import or export checkpoint, as stipulated in point d, clause 1, Article 91 of Circular 38/2015/TT-BTC. |
| 2. Currently, the customs authority has no basis to determine whether raw materials, supplies, equipment, machinery, components, and spare parts are imported for domestic production (category code A12) or directly for commercial business (category code A11), because in some cases it is not known whether the enterprise has a production facility or not. |
For cases where enterprises register declarations under category code A12, the customs authority should base its resolution on the information about the enterprise's headquarters located in the area to process customs procedures as stipulated. If it is found that the importing enterprise has incorrectly declared the category code to process customs procedures at the Customs Sub-department outside the checkpoint, the issue should be reported to the General Department of Customs to include such enterprises in the list of those not complying well with customs laws. |
| 3. Is an ICD considered a checkpoint, and is it possible to process import procedures for goods according to Decision15? | ICD is an inland port for the export and import of goods, not a checkpoint; therefore, it is not permitted to process customs import procedures for the List of Goods in the List of Goods that must undergo customs procedures at the checkpoint issued with Decision15. |
The Customs Departments of provinces and municipalities in Vietnam shall follow the above guidelines of Official Dispatch 4284/TCHQ-GSQL.
