New guidance on customs for goods exported and imported across borders

23/12/2019

The Ministry of Finance has just issued Circular 80/2019/TT-BTC guiding customs procedures, management of taxes, fees and charges for exports and imports under Decree No. 14/2018 / ND-CP. The Government provides detailed regulations on border trade activities. The Circular 80 repeals Circular 217/2015/TT-BTC and takes effect from January 1, 2020.

The Circular specifies customs procedures, management of taxes, fees and charges for goods export and import of traders. Accordingly, customs procedures for goods export and import of traders through border gates comply with Decree No. 08/2015/NĐ-CP amended and supplemented in Decree No. 59/2018 / NĐ-CP and the guiding Circulars of the Ministry of Finance; Traders must fulfil their obligations on taxes, fees and charges as prescribed by law.

Goods exported and imported by traders through border gates must comply with the provisions of law on commodity policies, quarantine, quality control and food safety.

For goods imported through sub-border gates, border gates: comply with Clause 2 Article 3 of Circular No. 01/2018/TT-BCT of the Ministry of Industry and Trade.

Regarding customs procedures, management of taxes, fees and charges for imports purchased by traders from border residents, the Circular provides that: When traders purchase goods from border residents at border markets as prescribed in Decree No. 14/2018/NĐ-CP of the Government must make a list of goods purchase and collection according to the prescribed form.

Customs procedures for imported goods purchased by traders from border residents shall be similar to those imported by traders through border gates, guided as above; traders submit originals of import declarations of border residents according to the set form.

The time limit for submitting customs dossiers is 30 days at the latest from the date of purchase.

Customs clearance locations: Traders who buy goods from the border residents at the border market area must make customs registration and declaration at the nearest border gate Customs Sub-Department where goods have been purchased.

Traders purchasing imported goods of border residents may only sell or transport the purchased goods out of the border market area or places of gathering and inspecting the prescribed goods into inland when they have completed their customs procedures, fully paid taxes and other fees (if any) according to the provisions of law. Traders may use customs declarations that have completed customs procedures to serve as documents circulating and transporting goods into inland.

This Circular takes effect from January 1, 2020.

Source: chinhphu.vn

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