The Prime Minister of the Government of Vietnam has recently approved Decision 15/2017/QD-TTg announcing the list of imported goods required to undergo customs procedures (TTHQ) at the port of entry (referred to as the List).
List includes 17 types of goods built on the basis of the Vietnam Import and Export Goods List and Export Tax Schedule, Import Tax Schedule. Examples of some types of goods are as follows:
- Cigarettes, cigars;- Alcohol, beer;- Passenger cars with fewer than 16 seats;- Two-wheel, three-wheel motorcycles with cylinder capacity > 125 cm^3^;- Various types of gasoline;- Scrap materials (according to the List of the Prime Minister the Government of Vietnam).
For goods not on the List, customs procedures shall be conducted at the import border gate or at a location outside the import border gate in accordance with the provisions of the Customs Law and Decree 08/2015/ND-CP;
For goods with multiple types (both on the List and not on the List), sharing the same bill of lading, customs procedures must be conducted at the import border gate.
See details in Decision 15/2017/QD-TTg, effective from July 01, 2017.
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