Regulating entry gates for implementing customs procedures
There were difficulties in the process of implementing Decision No.15 (entry gate is the place where goods were imported or the destination port written on the bill of lading?) and it has been solved in the Decision No.23.
Article 4 in the Decision No.23/2019/QĐ-TTg stipulated specifically the entry gate for carrying out customs procedure for list of import goods attached in this decision including:
For type of transport by seaway and airway, the entry gate is seaport, airport where goods were unloaded or seaport, airport that was written in the bill of lading where goods were transported.
For transport by railway, the entry gate is an international railway station on the border.
For type of transport by road, river way, the entry gate is an international border gate, the main border gate where goods were transported into Vietnamese territory.
For goods subjected to apply measures of appointment of entry gates, the entry gate would comply with the provisions of the Foreign Trade Management Law.
Adjusting the list of goods
The adjustment of the list of import goods need procedures at the entry gate appropriate with the current period. Some items in the list issued together with Decision No. 15/2017/QD-TTg were no longer appropriate in the current period, especially those with input material of the production process. Thus it was necessary to amend the List to facilitate the production activities of the enterprise, in conformity with the direction of the Government in Resolution 19. Besides that, some items needed to strengthen management in order to protect public health and avoid environmental pollution.
Specifically, the list of imported goods was still unchanged some items as stated in Decision 15. However, some items have been modified its name to be suitable, specifically like: beer produced from malt, two-wheel motorbikes, completed three-wheel motorcycles with internal combustion engines of piston mode and cylinder capacity of over 125cc; aircraft, yachts; air conditioner with a capacity of 90,000 BTU or less; and votive paper.
Besides that, Decision 23/2019/QD-TTg has cut some items in the list such as Gold leaf; goods subject to veterinary, phytosanitary and aquatic quarantine under the List prescribed by the Ministry of Agriculture and Rural Development; scrap under the list prescribed by the Prime Minister.
Meanwhile, some items were added to the list of goods in the Decision such as: imported goods from countries and territories that has warned about the risk of disease according to the notification of the Ministry of Agriculture and Rural Development; goods in the cases of applying safeguard measures and measures to prevent and avoid safeguard measures under decisions issued by the Minister of Industry and Trade.
Decision 23/2019/QD-TTg also stipulated that in cases where goods have many categories (including and excluding from the list), together with bills of lading, it must be carried out customs procedures at entry gates.
Additionally, Decision 23/2019/QD-TTg made some adjustments with Decision No.15/2017/QD-TTg relating to cases where imported goods are in the list, customs declarants are selected to choose border-gate customs branches or at the locations outside the border-gate in order to implement customs procedures such as: regulating specifically the places of implementing customs for each case. Abandoning the case of temporarily imported goods which were used for displaying in the fairs, exhibitions and product introduction to carry out customs procedures at the customs offices where products, fairs and exhibitions were organized; supplementing the case of temporarily imported goods and goods sent via postal services or express delivery services could be carried out customs procedures at places prescribed by the Government’s decree stipulating specifically and implementing measures of Customs Law on customs procedures, inspection, supervision and control.
|Decision 23/2019/QD-TTg would be valid from September 1, 2019. The imported goods in the list of the information on the bill of lading indicated the destination port of ICD Phuoc Long or ICD My Dinh, it would follow the instructions before this decision takes effect.The adjustment of the list of goods to be appropriate in order to facilitate the production activities of the enterprise, at the same time ensuring fairness among the types of businesses (domestic enterprises and enterprises having foreign invested capital) when carrying out customs procedures for the same type and category of goods.In addition, the adjustment of the list was also aimed at strengthening the management and control of imports of items that were not encouraged to import, high-risk items, potentially vulnerable to committee trade fraud, tax evasion or affecing the environment.|