New Instructions on the Management of Goods Traded by Border Inhabitants

12:43, 11/07/2024

On November 07, 2017, the General Department of Customs issued Official Dispatch 7335/TCHQ-GSQL regarding guidance on issues related to the management of goods purchased or exchanged by border residents; specifically as follows:

- Determination of the subjects eligible for tax exemption policies for goods purchased and exchanged by border residents according to Decree 134/2016/ND-CP.- Specialized inspection of goods according to Article 16 of Decision 52/2015/QD-TTg, irrespective of whether the goods exceed the tax-free allowance or not.- Import and export of goods by border residents under conditional or licensed cases are only allowed for the purpose of serving the production and livelihood of the border residents.- Implementation of plant quarantine according to the guidance in Official Dispatch 1346/BVTV-KD.

Furthermore, the content of Official Dispatch 7335 clearly states that the determination of goods bought and exchanged by border residents will continue to be implemented according to the List issued along with Circular 54/2015/TT-BCT, until specific guidance is provided on the limits and list of goods eligible for export tax exemption.

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