Decision 23/2019/ QD-TTg was signed by the Prime Minister on June 27, 2019. This Decision prescribes the list of imported goods must do customs clearance at the import border gate.
This decision was issued to replace Decision 15/2017 / QD-TTg. In the decision, there is a clear regulation on what is the import border gate so that enterprises can choose border gate for processing customs declaration in which type of transport: sea, air, railway. This is also a problem that the decision 15 has been adjusted and amended. Article 4 of Decision 23/2019 / QD-TTg has specified the import border gate to carry out customs procedures for the list of imported goods issued together with this Decision, including:
- Seaway and airway: For these two modes of transport, the import gate will be the seaport or the airport where the cargo is unloaded or the port shown on the bill of lading where the goods are shipped.
- Railway: The import gate is the international intermodal railway station at the border.
- Road & Inland waterway: Import border gate is an international border gate where imported goods enter to Vietnamese territory.
- For items belonging to the application of the method of designating an import border gate, the import border gate shall comply with the provisions of the Law on Foreign Trade Management.
The list of goods for customs declaration at the import border gate
Decision 23/2019 / QD-TTg also specify a list of goods that need to do customs procedures at the import border gate. The adjustment of the list of imported goods must go through customs procedures at the import border gate to meet the requirement of current period. A number of items on the List of goods subject to customs procedures at the import border gate issued together with Decision No. 15/2017 / QD-TTg are no longer suitable and need to be amended to facilitate business and production activities. In addition, some items need to be strengthened in management to protect public health and avoid causing environmental pollution.
Goods which are mainly sensitive products or not encouraged to be imported, such as cigarettes, cigars, tobacco preparations used for smoking, inhaling, chewing and sniffing; beer made from malt; cars carrying people of less than 16 seats; two-wheeled motorbikes, three-wheeled motorbikes, with internal-combustion piston engines of a cylinder capacity of over 125cc; aircraft, yachts; gasoline of all kinds; air-conditioners, with a capacity of 90,000 BTU or less; playing cards; votive papers; these items need to go through the procedures at the import border.
In addition, the list also includes goods that affect to national defense and security issued by the government, or goods imported from countries and territories with warnings about risks of epidemics or goods in cases of application of trade remedies under decisions issued by the Minister of Industry and Trade.
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