Decision No. 23/2019/QD-TTg Issuing the List of Goods for Import that Must Undergo Customs Formalities at the Port of Entry

Pursuant to …;

Issuing the List of Goods for Import that Must Undergo Customs Formalities at the Port of Entry

customs procedures at the import port of entry

||| Pursuant to the Law on Organization of the Government dated June 19, 2015;

Pursuant to the Customs Law dated June 23, 2014;

Pursuant to the Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Government detailing and providing implementation measures for the Law on Customs regarding customs procedures, inspection, supervision, and control;

Pursuant to Decree No. 59/2018/NĐ-CP dated April 20, 2018 of the Government amending and supplementing certain articles of Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Government detailing and providing implementation measures for the Law on Customs regarding customs procedures, inspection, supervision, and control;

At the proposal of the Minister of Finance;

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

Article 1. Scope of Regulation

Article 1. This Decision stipulates the List of Goods for Import that Must Undergo Customs Formalities at the Port of Entry.

2. Goods for import that must undergo customs formalities at the port of entry are goods brought from abroad into the territory of Vietnam according to Clause 2, Article 28 of the Law on Trade.

Article 2. Applicability

1. Organizations and individuals implementing customs formalities for importing goods listed in the attached List shall comply with this Decision.

2. Customs authorities, customs officers.

3. Other organizations and individuals related to the implementation of customs formalities for importing goods listed in the attached List shall comply with this Decision.

Article 3. List of Goods for Import that Must Undergo Customs Formalities at the Port of Entry

Attached to this Decision is the List of Goods for Import that Must Undergo Customs Formalities at the Port of Entry (hereinafter referred to as the List).

In cases where imported goods have multiple types (listed in the List and not listed in the List) and share the same bill of lading, they must undergo customs formalities at the port of entry as prescribed in Article 4 of this Decision.

Article 4. Port of Entry

The ports of entry for customs formalities for the List of Imported Goods issued together with this Decision include:

1. For sea and air transport modes, the port of entry is the seaport or airport where the goods are unloaded or the seaport or airport specified on the bill of lading where the goods are transported to.

2. For rail transport mode, the port of entry is the international railway station at the border.

3. For road and inland waterway transport modes, the port of entry is the international border gate or main border gate where imported goods enter the territory of Vietnam.

4. For goods subject to designated port of entry measures, the port of entry shall be implemented in accordance with the Law on Foreign Trade Management.

Article 5. Place of Customs Formalities

For goods listed in the List, the declarant may choose to undergo customs formalities at the Customs Sub-Department at the port of entry as prescribed in Article 4 of this Decision or at other places outside the port of entry in the following cases:

1. Equipment, machinery, and materials imported for construction of factories or projects may undergo customs formalities at the Customs Sub-Department where the factory or project is located or at the warehouse of the factory or project.

2. Goods imported for processing, production for domestic consumption, export production, and bonded manufacturing may undergo customs formalities at the Customs Sub-Department where the headquarters or branch office or production facility is located; or at the Customs Sub-Department managing processing, production under the Customs Department where the production facility is located or where the port of entry is located.

3. Goods brought from abroad into non-tariff zones or bonded warehouses may undergo customs formalities at the Customs Sub-Department managing the non-tariff zone or bonded warehouse (except for goods sent to bonded warehouses for export to other countries as required by regulations to have a Temporary Import-Export Certificate issued by the Ministry of Industry and Trade, which can only be stored in bonded warehouses in provinces or cities where the port of entry or exit is located).

4. Goods imported for sale in duty-free shops may undergo customs formalities at the Customs Sub-Department managing the duty-free shop in accordance with Clause 1, Article 47 of the Law on Customs.

5. Temporarily imported goods and goods sent through postal services or express delivery services may undergo customs formalities at places as prescribed by the Government's Decree detailing and providing implementation measures for the Law on Customs regarding customs procedures, inspection, supervision, and control.

6. Goods imported for emergency relief purposes as prescribed in Clause 1, Article 50 of the Law on Customs may undergo customs formalities at the Customs Sub-Department where natural disasters, epidemics, or urgent relief requests occur.

7. Special-purpose goods imported for national security and defense as prescribed in Clause 2, Article 50 of the Law on Customs may undergo customs formalities at the Customs Sub-Department upon request of the declarant.

8. Petrol products imported from abroad or from bonded warehouses for domestic distribution may undergo customs formalities at the Customs Sub-Department where the trader has a petrol storage facility meeting customs inspection and supervision conditions.

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 decided by the Prime Minister.

Article 6. Implementation Provisions

1. This Decision takes effect from September 1, 2019 and replaces Decision No. 15/2017/QĐ-TTg dated May 12, 2017 of the Prime Minister.

2. For goods listed in the List if the destination port on the bill of lading is Phuoc Long ICD or My Dinh ICD, they shall be handled according to the guidance before this Decision takes effect.

3. Based on the situation of exports and imports during each period, the Ministry of Finance shall take the lead and coordinate with the Ministry of Industry and Trade and relevant specialized management ministries to monitor, review, and report to the Prime Minister for amendments and supplements to this regulation.

4. Ministers, heads of ministerial-level agencies, heads of agencies under the Government, Chairpersons of provincial People's Committees directly under the central government are responsible for implementing this Decision./.