Vietnam’s new guidelines on customs procedures applied to import and export goods

Nguyen Trinh

08:42, 28/11/2019

On November 15, 2019, the Ministry of Finance of Vietnam issued Circular No. 80/2019/TT-BTC on customs procedures, tax administration, fees and charges with respect to export and import goods according to Decree No. 14/2018/ND-CP.

According to Article 6 of Circular No. 80/2019/TT-BTC of the Ministry of Finance of Vietnam, customs procedures, tax administration, fees and charges applied to import and export goods of traders are guided as follows:

- Customs procedures to be adopted with respect to import and export goods of traders traveling across borders shall comply with Decree No. 08/2015/ND-CP dated January 21, 2015 receiving amendments thereto in Decree No. 59/2018/ND-CP dated April 20, 2018 of Vietnam’s Government and Circular No. 38/2015/TT-BTC dated March 25, 2015 receiving amendments thereto in Circular No. 39/2018/TT-BTC dated April 20, 2018 of Minister of Finance; traders must fully satisfy obligations relating duties, fees and charges as per the law.

- Import and export goods of traders traveling across border checkpoints must comply with regulations and law on commodity types, quarantine inspection, and inspection of food safety and quality.

- Goods imported via secondary border checkpoints or border gates shall comply with regulations under Clause 2 Article 3 of Circular No. 01/2018/TT-BCT.

- Traders specified in Article 5 of Decree No. 14/2018/ND-CP dated January 23, 2018 of Government while trading and exchanging goods across borders must be issued with TIN before adopting customs procedures.

View more details at Circular No. 80/2019/TT-BTC of the Ministry of Finance of Vietnam, effective from January 01, 2020, which replaces Circular No. 217/2015/TT-BTC.

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