VCN- The Ministry of Finance has issued Circular 80/2019/TT-BTC guiding customs procedures, management of taxes, fees and charges for imported and exported goods in accordance with Government Decree 14/2018/ND-CP on cross-border trade.  

Circular 80 stipulates that procedures for import and export goods of traders cross border gates must comply with provisions of law on commodity policies, quarantine, and food quality and safety inspection.

Goods imported via auxiliary border gates or border-crossings shall comply with Clause 2 Article 3 of Circular 01/2018/TT-BTC of the Ministry of Industry and Trade.

According to Article 5, Decree 14/2018/ND-CP, traders trading and exchanging goods cross border gates must be granted tax codes before carrying out customs procedures.

Circular 80 also specifies customs procedures, management of taxes, fees and charges for goods imported by traders from border residents. Specifically, traders purchasing goods from border residents at border markets must make a list of purchased goods under the form; fulfill all obligations on taxes, fees and charges for imported goods as prescribed; the time for submitting customs dossiers must not be more than 30 days from the date of purchasing goods; the place for carrying out customs procedures at the nearest border gate customs branch where the goods were purchased.

Traders buying import goods of border residents can only allowed sell or transport these goods out of border markets or checkpoints into inland after customs procedures and obligations on tax and other fees have been fulfilled as prescribed by law. Traders are allowed to use cleared customs declarations as documents for circulating and transporting goods inland.

In addition, goods purchased by traders from border residents when carrying out import procedures must be gathered to inspect at the following places: border gates, centralised checkpoints or checkpoints at border areas; other places that have been recognised or established by customs in border areas.

Regarding customs procedures, management of taxes, fees and charges for export and import goods of border residents, Circular 80 stipulates the trading, exchanging of goods by border residents via auxiliary border gates and border crossings are import and export activities. Goods import and exported by border residents need import and export declaration.

Border residents shall import goods in accordance with goods specified in Appendix I of Circular No.02/2018/ TT-BCT of the Ministry of Industry and Trade. If the value of import goods exceeds duty-free quotas, border-gate customs branches shall calculate tax based on the import declaration of border residents and collect taxes and other revenue at border gates and border crossings.

For border gates and border crossings where the State Treasury or the commercial bank do not have units for collection of taxes and other revenues of the State budget, Customs shall collect taxes and other revenues (if any) in cash and make receipts. The collected taxes shall be paid to the State budget in accordance with the provisions of Circular 184/2015/TT-BTC.

Imported goods of border residents within duty-free quotas but not used for their production and consumption, when being sold or ceded, must be enclosed with the border residents’ import goods declarations for traders to register and declare with the Customs.

In addition, goods traded by border residents cross border gates and border crossings shall be implemented quarantine, food quality and safety inspection according to Article 15 of Decree 14/2018/ND-CP.

Circular 80 also specifies customs inspection and supervision for traders’ export and import goods, and goods purchased by traders from border residents; Customs inspection and supervision for goods exported and imported by border residents.

Circular 80 will abolish Circular 217/2015/TT-BTC and take effect on January 1, 2020.


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