New guidelines on list of goods subject to customs clearance at the import border gate
VCN – The General Department of Customs has issued a document to guide customs departments on the implementation of Decision 23/2019 / QD-TTg on the list of imported goods subject to customs clearance at the import border gate, which will take effect from September 1, 2019.
If imported goods on the list have bills of lading with destination port of ICD Phuoc Long, they will be allowed to go through customs procedures at Customs Branch at Sai Gon Port Zone 4 under Ho Chi Minh City Customs Department according to official dispatch 415 / VPCP-KTTH dated January 19, 2011 of the Government Office. If the bill of lading has the destination port of ICD My Dinh, customs procedures will be carried out at North Hanoi Customs Branch under Hanoi Customs Department according to the Prime Minister’s Decision 38/2017 / QD-TTg.
Under the guidance, imported goods on the list of goods imported for consumer business, customs declarants must go through customs procedures at import border-gate customs as prescribed in Article 4 of Decision 23/2019 / QD-TTg.
Goods on the list which are sent from abroad to the bonded warehouse for export to a third country shall go through customs procedures at the customs branch managing the bonded warehouse. In case goods must have a certificate of temporary import for re-export of the Ministry of Industry and Trade, they are only deposited at a bonded warehouse in the province or city where the entry or exit border-gate is located.
Goods on the list are not allowed to be imported from the bonded area to the domestic market for consumption (except for bonded warehouses located in the seaport border gates, land border gates, and international airport border gates) according to the provisions in point C, Clause 4 Article 91 of Circular 38/2015 / TT-BTC.
By Ngoc Linh/ Huyen Trang