Vietnam: Customs inspection with respect to import and export goods of border inhabitants from January 01, 2020

According to Article 7 of Circular No. 80/2019/TT-BTC of the Ministry of Finance of Vietnam, import goods of border inhabitants exceeding the tax exemption quotas specified in Article 13 of Decree No. 14/2018/ND-CP dated January 23, 2018 of Government must be physically inspected during customs procedures.

Specifically, with respect to export goods of border inhabitants, the physical inspection shall be decided by managers of customs departments of border checkpoints on the basis of information relating to the goods as specified in Articles 29 and 30 of Decree No. 08/2015/ND-CP dated January 21, 2015 receiving amendments under Clause 14 Article 1 of Decree No. 59/2018/ND-CP dated April 20, 2018 of Vietnam’s Government, Circular No. 38/2015/TT-BTC dated March 25, 2015 receiving amendments in Circular No. 39/2018/TT-BTC dated April 20, 2018 of Minister of Finance and documents related to customs inspection and supervision.

In case of physical inspection, customs officials of border checkpoints performing physical inspection shall sign and stamp on the lower part of the declaration form where the physical inspection of the customs authority section is located.

With respect to customs supervision of import and export goods of border inhabitants: Customs officials shall directly supervise at border checkpoints and border gates and verify the supervision by signing and stamping on the supervision section below the declaration once the goods are granted customs clearance and eligible to be transported out of areas for customs supervision.

View full text 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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