Guidance on Locations for Customs Procedures of Imported Goods

11:43, 11/07/2024

On July 27, 2017, the General Department of Customs issued Official Dispatch 5009/TCHQ-GSQL addressing concerns regarding the location of customs procedures for goods listed in the Import Goods List under Decision 15/2017/QD-TTg.

- For imported raw materials, supplies, machinery, and equipment for processing and producing export goods: Enterprises (DN) conduct import procedures at one of the following Customs Sub-Departments:- Customs Sub-Department where the organization or individual has its headquarters, branch office, or production facility;- Customs Sub-Department at the border gate or domestic export, import port;- Customs Sub-Department managing outsourced goods, export production under the Customs Department where there is a production facility or a border gate.- For imported raw materials, supplies, equipment, machinery, components, and parts for domestic consumption production: Enterprises conduct procedures at the import border gate Customs Sub-Department or the Customs Sub-Department where the factory or production facility is located.- For imported goods for business and consumption: Enterprises conduct procedures at the import border gate Customs Sub-Department.

See further guidance in Official Dispatch 5009/TCHQ-GSQL.

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