Circular No. 04/2006/TT-BTM guides regulations on international goods import and export and agency buying, selling, processing, and transiting goods with foreign countries according to Decree No. 12/2006/NĐ-CP. This Circular applies to foreign-invested traders and is not dependent on business sectors.
适用范围
Foreign-invested traders, state-owned enterprises, businesses under the Enterprise Law, Cooperative Law, and individual business households.
要点
- Traders are allowed to engage in international goods import and export and agency buying, selling, processing, and transiting goods with foreign countries without being dependent on the business sector listed in the Business Registration Certificate.
- Prohibited goods for import and export shall be implemented according to announcements by relevant ministries and agencies.
- Import licenses under tariff quotas shall be issued to traders meeting the conditions and complying with the quantity, volume, and value limits of goods.
- Traders must report their annual import situation to review and adjust the tariff quotas.
- Goods transiting through Vietnam's territory shall be carried out according to a separate decision of the Minister of Trade.
🌐 本文件的社会影响
- Positive impact: Reducing administrative procedures for traders, facilitating international goods trade.
- Negative impact: May increase management and supervision costs for competent authorities.
❓ 常见问题
Which types of goods are traders permitted to import and export?
Traders may import and export various types of goods without being dependent on the business sector listed in the Business Registration Certificate, except for prohibited items as announced by relevant ministries and agencies.
Who is eligible to receive import licenses under tariff quotas?
Import licenses under tariff quotas shall be issued to qualified traders, specifically: salt (traders needing it for production), tobacco raw materials (traders holding cigarette manufacturing permits from the Ministry of Industry), poultry eggs (traders having a Business Registration Certificate), sugar (implemented annually according to guidance from the Ministry of Trade after coordination with relevant ministries and agencies).
What is the validity period of import and export licenses?
The validity period of import and export licenses issued before the effective date of Decree No. 12/2006/NĐ-CP and this Circular shall be carried out according to the validity period stated in the license or its extension.
What must traders do to import timber from neighboring countries?
Traders must have an import contract or temporary import re-export contract for timber signed with Cambodian traders, which must be accompanied by an export permit for timber raw materials issued by the Cambodian Ministry of Commerce. Subsequently, the Vietnamese Ministry of Trade will issue import and temporary import re-export permits to the traders.
Are there any regulations concerning the importation of used vehicles?
Used vehicles up to five years old from the year of manufacture to the year of importation are permitted to be imported. It is prohibited to import right-hand drive transport vehicles, vehicles that have been structurally altered, repurposed from their original design, or had their chassis or engine numbers tampered with in any form or manner.
全文
CIRCULAR
Guidelines for certain contents prescribed in Decree No. 12/2006/NĐ-CP dated January 23, 2006 of the Government detailing the implementation of the Law on Trade regarding international trade activities and agency buying, selling, processing, and transiting goods with foreign countries.
Pursuant to Decree No. 29/2004/NĐ-CP dated January 16, 2004 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Trade;
Pursuant to Decree No. 12/2006/NĐ-CP dated January 23, 2006 of the Government detailing the implementation of the Law on Trade regarding international trade activities and agency buying, selling, processing, and transiting goods with foreign countries,
The Ministry of Trade issues guidelines for specific contents to implement Decree No. 12/2006/NĐ-CP of the Government as follows:
_________________
I. RIGHTS TO EXPORT AND IMPORT
- State-owned enterprises, enterprises established under the Enterprise Law, and cooperatives.
- Individual business households established and registered for business operations under Decree No. 109/2004/NĐ-CP dated April 2, 2004 of the Government on business registration.
They are permitted to export, import, temporarily import for re-export, temporarily export for re-import, transship, process, and act as agents for buying and selling goods within the scope of Decree No. 12/2006/NĐ-CP without being dependent on the industry or profession listed in their Business Registration Certificate.
1. Domestic traders (hereinafter referred to as traders) include:
2. Pending the issuance of decrees by the Government and circulars guiding detailed implementation of the Investment Law, the Law on Trade, the Enterprise Law, branches of foreign traders in Vietnam, and foreign-invested businesses shall carry out exports, imports, temporary imports for re-export, temporary exports for re-import, transshipment, processing, and agency buying and selling of goods and services according to current regulations.
II. GOODS PROHIBITED FROM EXPORT AND IMPORT
1. Goods prohibited from export and import shall be implemented in accordance with the announcement by relevant ministries and agencies guiding the implementation of Appendix No. 01 on the List of Goods Prohibited from Export and Import issued together with Decree No. 12/2006/NĐ-CP.
2. The Ministry of Trade will announce the list and assign HS codes for second-hand consumer goods and medical equipment prohibited from importation in Appendix No. 01 attached to this circular.
III. GOODS FOR EXPORT AND IMPORT UNDER LICENSES ISSUED BY THE MINISTRY OF TRADE
A. EXPORT GOODS
Quotas for textile and garment exports to the United States (if applicable) shall be implemented according to the joint circular of the Ministry of Trade and Industry.
For other markets, textile and garment exports can be carried out based on demand.
B. IMPORT GOODS
1. Goods subject to export control under international treaties or agreements to which Vietnam is a party.
2. Issuance of licenses for importing ozone-depleting substances listed in Appendix I of the Montreal Protocol shall be carried out in accordance with Circular Joint No. 14/2005/TTLT-BTM-BTNMT dated July 11, 2005 of the Ministry of Trade and the Ministry of Natural Resources and Environment guiding the management of imports, exports, and temporary imports for re-export of ozone-depleting substances under the Montreal Protocol on Substances that Deplete the Ozone Layer.
3. Motorcycles and motorized tricycles with engine capacity of 175 cm
The Ministry of Trade will issue import licenses for motorcycles and motorized tricycles with engine capacity of 175 cm or more to eligible entities based on approval from the Ministry of Public Security, in compliance with current regulations on issuing import licenses.
4. Sporting firearms and ammunition
The Ministry of Trade will issue permits for importing sporting firearms and ammunition based on decisions approved by the Minister and Head of the Sports Management Committee.3 or more.
4. License for import under tariff quota regime3 4.1. List of goods imported under tariff quotas
DESCRIPTION OF GOODS
HS CODE
Tariff quota volume announced annually by the Ministry of Trade.
4.2. Principles of licenses under the tariff quota regime
|
|
a) Apply import licenses to enjoy the tariff quota import duty rate for salt, poultry eggs, tobacco raw materials, and sugar (refined and raw). |
b) Goods included in the tariff quota import list without a license from the Ministry of Trade will be subject to the non-tariff quota import duty rate. Specifically, imported tobacco raw materials outside the tariff quota for cigarette production will follow the guidance of the Ministry of Industry. |
|
1 |
SALT |
2501 |
|
2 |
Tobacco leaves |
2401 |
|
3 |
(Excluding fertilized eggs for hatching under HS codes: 04071110, 04071190, 04071911, 04071919, 04071991 and 04071999) |
0407 |
|
4 |
Poultry eggs |
1701 |
c) Quantities, volumes, and values of goods included in the tariff quota import list for producing exports, processing for export, will not be counted towards the annual tariff quota volume announced by the Ministry of Trade.
4.3. Eligible recipients for licenses under the tariff quota regime
The Ministry of Trade will issue import licenses for traders meeting the conditions for importing goods under the tariff quota list, specifically as follows:
a) Salt
Traders who have a need to use salt in production in compliance with the regulations of the competent ministry.
b) Tobacco raw materials
Traders holding a cigarette manufacturing permit from the Ministry of Industry and having a need to use a certain proportion of imported tobacco raw materials confirmed by the Ministry of Industry.
c) Poultry eggs
Traders with a business registration certificate who have a need to import these items.
d) Sugar
Follow the annual guidance of the Ministry of Trade after coordination with relevant ministries and agencies.
The industry holding company is responsible for receiving quotas for its member companies.
4.4. Procedures for issuing licenses under the tariff quota regime
a) Based on the annual tariff quota volume and taking into account the import results and the tariff quota application needs of traders, the Ministry of Trade will consider issuing import licenses under the tariff quota regime for the traders mentioned in Section 4.3 above. Documents to be submitted to the Ministry of Trade include:
- Application form according to Appendix No. 02 attached to this circular;
- Certified copy of the Business Registration Certificate.
b) Traders must present the import license for goods under the tariff quota regime issued by the Ministry of Trade to the customs office when handling import procedures, and the quantity of goods imported in the license will enjoy the tariff quota import duty rate.
c) At the end of each quarter, traders must report their import situation to the Ministry of Trade (according to the form at Appendix No. 03 attached to this circular).
- Application form according to Model 02 attached to this Circular;
- A certified copy of the Business Registration Certificate.
b) The trader shall present the import license under the tariff quota issued by the Ministry of Commerce to the customs office when handling import procedures, and the quantity of goods imported as stated in the license shall be subject to the tariff rate within the quota.
c) At the end of each quarter, the trader shall report on the import situation to the Ministry of Commerce (according to Model 03 attached to this Circular).
Before September 30 each year, traders shall submit a report (in lieu of the third quarter report) to the Ministry of Trade assessing their import capacity for that entire year, requesting adjustments to increase or decrease the allocated quotas, or reporting the quantity of goods they are unable to import so that the Ministry of Trade can reallocate them to other traders.
IV. GOODS FOR EXPORT AND IMPORT UNDER SPECIAL REGULATIONS
Implementing the provisions of Article 10 of Decree No. 12/2006/NĐ-CP, the Ministry of Trade provides specific guidance on the following points:
1. Importation of gasoline and fuel oil
The importation of gasoline and fuel oil shall be carried out in accordance with Decision No. 187/2003/QĐ-TTg dated September 15, 2003, issued by the Prime Minister regarding the issuance of regulations on managing the business of gasoline and fuel oil and related documents.
2. Importation of used vehicles of all types
a) Used vehicles of all types, including passenger cars, cargo trucks, combined passenger and cargo vehicles, and specialized vehicles, must meet the following conditions when imported: they must not have been in use for more than five years from the year of manufacture to the year of import (for example, in 2006, only vehicles manufactured from 2001 onwards may be imported). Other regulations shall be implemented according to the guidelines of the relevant ministries. Specifically, for passenger cars with fewer than 16 seats, the implementation shall follow Circular Joint No. 03/2006/TTLT-BTM-BGTVT-BTC-BCA dated March 31, 2006, issued by the Ministry of Trade, Ministry of Transport, Ministry of Finance, and Ministry of Public Security.
b) The importation of right-hand drive transport vehicles (reverse steering), including dismantled forms and those converted to right-hand drive before importation into Vietnam, is prohibited, except for specialized vehicles with right-hand drive operating in narrow areas such as cranes; excavators; street sweepers and water sprinklers; garbage and household waste carriers; road construction vehicles; airport passenger buses and warehouse and port cargo lifters; concrete pumps; and vehicles that only move within golf courses and parks.
c) The importation of used vehicles that have altered structure or changed function from their original design, or that have had their chassis or engine numbers tampered with in any form or manner, is prohibited.
d) Vehicles must not be disassembled during transportation or at the time of importation.
đ) The importation of used ambulances is prohibited.
3. Importation of various types of timber from countries sharing borders
Traders importing various types of timber from countries sharing borders do not need to obtain permission from the Ministry of Trade; however, for raw timber including round logs and sawn timber imported from Cambodia, the following applies:
a) Traders with contracts for importing or temporarily importing and re-exporting timber signed with Cambodian traders who have obtained export permits for raw timber from the Cambodian Ministry of Commerce shall submit the permit and contract to the Vietnamese Ministry of Trade to request import or temporary import and re-export permits. After receiving the export permit for raw timber from the Cambodian Ministry of Commerce sent through the Vietnamese Embassy or trade office in Cambodia or the Cambodian trade office in Vietnam, the Vietnamese Ministry of Trade will issue import or temporary import and re-export permits to the trader.
b) The transportation and delivery of imported timber shall be conducted through the following border gates:
|
1. Lệ Thanh (Route 19) |
8. Vĩnh Xương-Thường Phước (Prey Nok) |
|
2. Bu Pờ-răng (Route 14) |
9. Khánh Bình (An Giang) |
|
3. Bô-nuê (Route 13) |
10. Bắc Đai (An Giang) |
|
4. Xa Mát (Route 22B) |
11. Vĩnh Hội Đông (An Giang) |
|
5. Mộc Bài (Route 22A) |
12. Mỹ Quý Tây (Long An) |
|
6. Tịnh Biên (Route 2) |
13. Vàm Đồn (Long An) |
|
7. Xà Xía (Route 17) |
14. National and international seaports |
4. Export of fertilizers and imported gasoline and fuel oil mainly guaranteed by the state for foreign exchange balance to import
a) Traders wishing to export imported fertilizers shall submit a written application to the Ministry of Trade for consideration and resolution. The enterprise director is responsible for ensuring that exported goods are paid for in freely convertible foreign currency.
b) Traders with import licenses for gasoline and fuel oil may export gasoline and fuel oil already imported under export licenses issued by the Ministry of Trade and must comply with the regulation that exported gasoline and fuel oil must be sold at prices sufficient to cover all import costs and generate freely convertible foreign currency through banks.
5. Importation of cigarette tobacco and cigars
a) Importation of cigarette tobacco and cigars for domestic consumption shall be carried out in accordance with the guidelines of the Ministry of Trade and Industry.
b) Importation of cigarette tobacco and cigars for sale in duty-free shops shall be carried out in accordance with Circular No. 21/1998/TT-BTM dated February 24, 1998, issued by the Ministry of Trade guiding the implementation of the Regulations on Duty-Free Shops issued together with Decision No. 205/1998/QĐ-TTg dated October 19, 1998, issued by the Prime Minister.
V. TEMPORARY IMPORT FOR RE-EXPORT, TEMPORARY EXPORT FOR RE-IMPORT, AND TRANSFER OF GOODS
Implementing the provisions of Chapter III of Decree No. 12/2006/NĐ-CP, the Ministry of Trade provides specific guidance on the following points:
1. Traders wishing to temporarily import for re-export, temporarily export for re-import, or transfer goods must obtain a permit from the Ministry of Trade and submit a written application according to the model (Annex No. 04) along with a report on the implementation of temporary import for re-export, temporary export for re-import, and transfer of goods according to the model (Annex No. 05) attached to this circular.
2. Goods for temporary import for re-export, temporary export for re-import, and transfer shall be processed through customs procedures at border gates where there are customs offices according to current regulations. For temporary import for re-export and transfer of goods listed in the Catalogue of Prohibited Exports, Suspended Exports, Prohibited Imports, and Suspended Imports, customs procedures shall only be processed at international border gates, except in cases where the People's Committee of the Border Economic Zone allows customs procedures to be processed at border gates within the Border Economic Zone.
3. Temporary import for re-export of gasoline and fuel oil shall be carried out in accordance with Decision No. 1752/2003/QĐ-BTM dated December 15, 2003, issued by the Minister of Trade.
4. The temporary import for re-export of ozone-depleting substances shall be carried out in accordance with Circular Joint Circular No. 14/2005/TTLT-BTM-BTNMT dated July 11, 2005, issued by the Ministry of Trade and the Ministry of Natural Resources and Environment guiding the management of import, export, and temporary import for re-export of ozone-depleting substances in accordance with the provisions of the Montreal Protocol on Substances that Deplete the Ozone Layer.
5. Goods temporarily imported for re-export must comply with regulations governing export and import management and fulfill tax obligations as prescribed by law if they are consumed in Vietnam.
VI. PROCESSING OF GOODS WITH FOREIGN ELEMENTS
In accordance with Chapter VI of Decree No. 12/2006/NĐ-CP, the Ministry of Trade provides specific guidance as follows:
1. For goods imported under an experimental import permit and goods imported under the designated importer system specified in Appendix No. 03 of Decree No. 12/2006/NĐ-CP, processing for export to foreign countries is not allowed. However, processing of goods under experimental import permits issued by the Ministry of Health shall be carried out in accordance with the guidelines of the Ministry of Health.
2. For goods listed in the conditional business catalogues of specialized ministries, only traders who meet the conditions stipulated by the specialized regulations on production and trade of such goods may process them for export to foreign countries.
3. For the processing of textile and garment products for export to markets with quota restrictions, it shall be carried out in accordance with the guidelines of the joint Ministry of Trade and Industry.
VII. TRANSIT OF GOODS THROUGH VIETNAMESE TERRITORY
In accordance with Chapter VII of Decree No. 12/2006/NĐ-CP, the Ministry of Trade provides specific guidance on the following points:
1. The list of goods with high risk levels transiting through Vietnamese territory shall be implemented according to a separate decision of the Minister of Trade.
2. Goods in transit from the People's Republic of China, the Lao People's Democratic Republic, and the Kingdom of Cambodia shall be implemented according to:
- Decision No. 0305/2001/QĐ-BTM dated March 26, 2001, issued by the Minister of Trade promulgating the Regulations on goods of the People's Republic of China transiting through the territory of the Socialist Republic of Vietnam.
- Decision No. 0938/2000/QĐ-BTM dated June 30, 2000, issued by the Minister of Trade promulgating the Regulations on goods of the Lao People's Democratic Republic transiting through the territory of the Socialist Republic of Vietnam.
- Decision No. 1732/2000/QĐ-BTM dated December 13, 2000, issued by the Minister of Trade promulgating the Regulations on goods of the Kingdom of Cambodia transiting through the territory of the Socialist Republic of Vietnam.
VIII. IMPLEMENTATION PROVISIONS
1. Various types of export and import licenses issued before the effectiveness of Decree No. 12/2006/NĐ-CP and this Circular shall be implemented according to their validity period stated in the license or any extension thereof granted by the competent authority.
2. Repeal Circular No. 11/2001/TT-BTM dated April 18, 2001, issued by the Ministry of Trade guiding the implementation of Decision No. 46/2001/QĐ-TTg dated April 4, 2001, of the Prime Minister on the management of export and import of goods during the period 2001-2005.
3. Repeal Decision No. 1311/1998/QĐ-BTM dated October 31, 1998, of the Minister of Trade promulgating the Trading Regulations on Transshipment and the Trading Regulations on Temporary Import for Re-Export, and Decision No. 2504/2005/QĐ-BTM dated October 10, 2005, of the Minister of Trade promulgating the Management Regulations on Temporary Import for Re-Export and Transshipment of Prohibited Imports and Temporarily Suspended Imports.
4. Repeal previous regulations that conflict with the provisions of this Circular.
5. This Circular takes effect from May 1, 2006./.
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