Decision No. 15/2017/QD-TTg promulgating the List of goods for which customs clearance procedures must be carried out at the port of entry.

Pursuant to …;

ISSUING THE LIST OF IMPORTED GOODS THAT MUST UNDERGO CUSTOMS CLEARANCEcustoms procedures at the import port of entry

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PURSUANTpursuant to the Road Traffic Law dated November 13, 2008; organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.approved by the Government on 19 the 6 Pursuant to Decree No. 32/2019/NĐ-CP dated April 10, 2019 of the Government on assigning tasks, procurement or tendering for the supply of products and services using state budget from regular operating expenses;15;

Pursuant to the Law customs dated 23 the 6 Pursuant to Decree No. 32/2019/NĐ-CP dated April 10, 2019 of the Government on assigning tasks, procurement or tendering for the supply of products and services using state budget from regular operating expenses;14;

Decree No. 08/2015/NĐ-CP dated 2of the Government's Decree No. 104/2022/NĐ-CP dated December 21, 2022 amending and supplementing certain provisions of related decrees concerning the submission and presentation of household registration books and temporary residence certificates when performing administrative procedures and providing public services; 01 Article 2. The receipt, handling of reflections and petitions from individuals and organizations concerning administrative regulations shall be carried out in accordance with Decree No. 20/2008/NĐ-CP dated February 14, 2008 of the Government on the receipt, handling of reflections and petitions from individuals and organizations concerning administrative regulations (amended and supplemented by Decree No. 48/2013/NĐ-CP dated May 14, 2013 on amending and supplementing certain articles of decrees related to administrative procedure control and Decree No. 92/2017/NĐ-CP dated August 7, 2017 on amending and supplementing certain articles of decrees related to administrative procedure control).5 of the Government DETAILING AND GUIDELINES FOR IMPLEMENTATION OF THE LAW ON CUSTOMS ADMINISTRATION REGARDING CUSTOMS PROCEDURES, INSPECTION, SUPERVISION, AND CONTROL;

at the proposal of the Minister of Article 3. Method of submitting reports by credit rating service enterprises

The Prime Minister issues this Decision on the List of Goods for Import that Must Undergo Customs Formalities at Border Gates.

Article 1. Attached to this Decision is the List of Goods for Import that Must Undergo Customs Formalities at Border Gates (hereinafter referred to as the List).

IMPORTED GOODS NOT INCLUDED IN THE ATTACHED LIST OF THIS DECISION SHALL BE PROCESSED AT THE PORT OF ENTRY OR AT ANY LOCATION OUTSIDE THE PORT OF ENTRY AS PROVIDED BY THE LAW ON CUSTOMS ADMINISTRATION AND DECREE NO. 08/2015/NĐ-CP OF JANUARY 21, 2015. IF THE GOODS CONTAIN BOTH ITEMS LISTED AND UNLISTED IN THE ATTACHED LIST AND ARE SHIPPED UNDER A SINGLE BILL OF LADING, THEY MUST BE PROCESSED AT THE PORT OF ENTRY.

Article 2. IMPORTED GOODS LISTED IN THE ATTACHED LIST OF THIS DECISION SHALL BE PROCESSED AT THE PORT OF ENTRY OR AT ANY LOCATION OUTSIDE THE PORT OF ENTRY IN THE FOLLOWING CASES:

1. EQUIPMENT, MACHINERY, AND MATERIALS IMPORTED FOR CONSTRUCTION OF FACTORIES OR PROJECTS SHALL BE PROCESSED AT THE CUSTOMS AUTHORITY WHERE THE FACTORY OR PROJECT IS LOCATED OR AT THE FACTORY'S WAREHOUSE.

2. RAW MATERIALS, MATERIALS, EQUIPMENT, MACHINERY, PARTS, AND ACCESSORIES IMPORTED FOR PROCESSING OR PRODUCTION SHALL BE PROCESSED AT THE CUSTOMS AUTHORITY WHERE THE FACTORY OR PRODUCTION FACILITY IS LOCATED.

3. GOODS TEMPORARILY IMPORTED FOR TRADE FAIRS, EXHIBITIONS, OR PRODUCT INTRODUCTIONS SHALL BE PROCESSED AT THE CUSTOMS AUTHORITY WHERE THE TRADE FAIR, EXHIBITION, OR PRODUCT INTRODUCTION TAKES PLACE.

4. GOODS IMPORTED INTO DUTY-FREE STORES SHALL BE PROCESSED AT THE CUSTOMS AUTHORITY MANAGING THE DUTY-FREE STORE.

5. GOODS IMPORTED INTO NON-TARIFF ZONES SHALL BE PROCESSED AT THE CUSTOMS AUTHORITY MANAGING THE NON-TARIFF ZONE.

6. GOODS IMPORTED TO MEET URGENT RELIEF REQUIREMENTS AS PROVIDED IN CLAUSE 1, ARTICLE 50 OF THE LAW ON CUSTOMS ADMINISTRATION SHALL BE PROCESSED AT THE CUSTOMS AUTHORITY WHERE THE DISASTER, EPIDEMIC, OR URGENT RELIEF NEED OCCURS.

7. SPECIALIZED GOODS IMPORTED FOR SECURITY AND NATIONAL DEFENSE AS PROVIDED IN CLAUSE 2, ARTICLE 50 OF THE LAW ON CUSTOMS ADMINISTRATION SHALL BE PROCESSED AT THE CUSTOMS AUTHORITY AS REQUESTED BY THE CUSTOMS DECLARATION PARTY.

8. PETROLEUM PRODUCTS TRANSFERRED FROM BOND STORAGE TO CUSTOMS PROCEDURE LOCATIONS WHERE THE TRADER HAS PETROLEUM STORAGE SYSTEMS.

9. Goods imported in containers and consolidated for collection may undergo customs formalities at the customs authority managing the consolidation point.

10. OTHER CASES AS DETERMINED BY The Prime Minister.

Article 3. THE MINISTRY OF FINANCE DIRECTS CUSTOMS AUTHORITIES TO COOPERATE WITH RELEVANT SPECIALIZED MANAGEMENT AUTHORITIES TO STRENGTHEN CONTROL OVER IMPORTED GOODS WITH HIGH RISKS IN MANAGEMENT TO ENSURE TAX MANAGEMENT REQUIREMENTS, NATIONAL DEFENSE AND SECURITY, AND QUARANTINE REQUIREMENTS FOR IMPORTED GOODS LISTED IN THE LIST OF IMPORTED GOODS THAT MUST BE PROCESSED AT THE PORT OF ENTRY.

Article 4. THIS DECISION SHALL TAKE EFFECT FROM JULY 1, 2017.

BASED ON THE SITUATION OF EXPORTS AND IMPORTS IN EACH PERIOD, THE MINISTRY OF FINANCE SHALL BE RESPONSIBLE FOR LEADING AND COORDINATING WITH THE MINISTRY OF INDUSTRY AND TRADE AND OTHER SPECIALIZED MANAGEMENT MINISTRIES TO MONITOR, REVIEW, AND REPORT THE PRIME MINISTER MAY AMEND AND SUPPLEMENT THIS DECISION.

THE MINISTERS, HEADS OF GOVERNMENT-LEVEL MINISTRIES, HEADS OF GOVERNMENT-LEVEL AGENCIES, AND CHAIRMEN OF PROVINCE AND CITY PEOPLE'S COMMITTEES DIRECTLY UNDER THE CENTRAL GOVERNMENT SHALL BE RESPONSIBLE FOR ENFORCING THIS DECISION./.