Decision No. 23/2019/QĐ-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 Border Gates

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||| 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 Border Gates.

Article 1. Scope of Regulation

1. This Decision stipulates the List of Goods for Import that Must Undergo Customs Formalities at Border Gates.

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

Article 2. Applicability

1. Organizations and individuals implementing customs clearance procedures for imported 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 clearance procedures for imported goods listed in the attached List shall comply with this Decision.

Article 3. List of Goods for Import that Must Undergo Customs Formalities at Border Gates

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).

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

Article 4. Border Gates

Border gates for customs formalities for the List of Imported Goods issued together with this Decision include:

1. For sea and air transport modes, the border gate 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 railway transport mode, the border gate is the international railway station at the border.

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

4. For goods subject to designated border gate importation measures, the border gate shall be implemented in accordance with the Law on Foreign Trade Management.

Article 5. Place of Customs Formalities

Imported goods listed in the List, declarants may choose to undergo customs formalities at the Customs Sub-Department at the border gate as prescribed in Article 4 of this Decision or at other places outside the border gate 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. Imported goods 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 is located or at the production facility; or at the Customs Sub-Department managing processing, production under the Customs Department where the production facility is located or at the border gate.

3. Goods brought from abroad into duty-free zones or bonded warehouses may undergo customs formalities at the Customs Sub-Department managing the duty-free zone or bonded warehouse (except for goods sent to bonded warehouses for export to other countries according to regulations requiring 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 border gate is located or where the export gate is located).

4. Imported goods sold in tax-free shops may undergo customs formalities at the Customs Sub-Department managing the tax-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. Imported goods 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 imported goods 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. Various types of imported fuel from abroad or from bonded warehouses entering the domestic market may undergo customs formalities at the Customs Sub-Department where the trader has a fuel storage facility meeting the conditions for customs inspection and supervision.

9. Goods imported and packed in containers for consolidation at collection points may undergo customs formalities at the customs authority managing the collection 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 above with bills of lading indicating destination ports as ICD Phuoc Long or ICD My Dinh, the provisions prior to the effectiveness of this Decision shall apply.

3. Based on the situation of exports and imports during each period, the Ministry of Finance shall take the lead in coordinating with the Ministry of Industry and Trade and relevant ministries to monitor, review, and report to the Prime Minister for amendments and supplements to these regulations.

4. Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairmen of provincial and municipal People's Committees directly under the central government are responsible for implementing this Decision./.