Recently, the Ministry of Finance issued Circular 10/2007/TT-BTC providing guidance on financial policies and customs procedures applicable to Phu Quoc Island and the Nam An Thoi island cluster, Kien Giang Province.
Customs procedures for goods from domestic markets exported to free trade zones (Illustration)
Circular 10/2007/TT-BTC stipulates customs procedures for goods exported from domestic markets to free trade zones in Phu Quoc Island. Specifically as follows:
- In cases where organizations, individuals engaged in domestic production and business activities register for customs procedures at Customs Gate B, they must declare customs and submit customs documents as prescribed for each type of export. In cases of internal goods transportation between an enterprise and its branches inside and outside the free trade zone, a warehouse delivery note can replace the sales contract. Customs authorities at Gate B are responsible for fully performing export procedures for organizations and individuals engaged in domestic production and business activities according to the requirements for each type of export.- In cases where organizations, individuals engaged in domestic production and business activities register export declarations at the Inland Customs Sub-Department: Customs procedures are carried out according to the current regulations for transshipment exports. Customs authorities at Gate B perform the duties of export customs for transshipment exports (excluding real export confirmation).
Additionally, for customs procedures for goods from Free Trade Zones exported overseas, guidelines are as follows:
- Through Gate B: Procedures are carried out according to current regulations for transshipment exports.- Through Gate A: Register for procedures at Customs Gate A. Customs authorities at Gate A perform customs procedures according to current regulations for exports.
For more details, see Circular 10/2007/TT-BTC, effective from March 7, 2007.
Ty Na
Address: | 19 Nguyen Gia Thieu, Vo Thi Sau Ward, District 3, Ho Chi Minh City |
Phone: | (028) 7302 2286 |
E-mail: | info@lawnet.vn |