Circular No. 69-TC/TCT guides the handling of automobiles, motorcycles, and other goods subject to temporary import for re-export, transfer of ownership, transit, import on behalf of others, and smuggling according to Directive No. 01-TTg of the Government Prime Minister. This Circular specifies specific conditions and procedures for each case and determines penalties for smuggled goods.
Đối tượng áp dụng
Transport units, consignors, Ministry of Trade, General Department of Customs, and related agencies.
Các điểm cốt lõi
- Temporary imported goods for re-export, transfer of ownership, transit, and import on behalf of others must meet all conditions stipulated in Circular No. 57-TC/TCT dated October 14, 1992, issued by the Ministry of Finance.
- Goods temporarily imported for re-export that have registered foreign contracts before August 16, 1992 (automobiles, motorcycles) or August 31, 1992 (other goods) and opened Letters of Credit to pay foreign parties → may be converted to domestic consumption goods and subject to import duties.
- Transit goods that have received approval letters from the Ministry of Trade to provide services before August 31, 1992 but have not yet been granted import permits for transfer or have been granted such permits but have not completed customs procedures → shall not be allowed to transit and must be returned to the sender with penalties imposed.
- Goods arriving at Vietnamese ports without purchase-sale contracts registered before August 16, 1992 (automobiles, motorcycles) or August 31, 1992 (other goods), or without service permits from the Ministry of Trade → shall be considered as smuggled goods and confiscated.
- All documents conflicting with this Circular shall not be enforceable.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Reduces burdens on businesses when complying with regulations, avoiding violations and penalties.
- Negative impact: May cause difficulties for some units that have repeatedly transported transit goods but have not completed procedures within the specified time frame.
- Benefits: Reduces the illegal importation of goods, protecting consumer rights and the domestic market.
- Costs: Increases costs for businesses in adhering to regulations regarding the handling of goods.
- Suffer losses: Some units that have repeatedly transported transit goods but have not completed procedures within the specified time frame.
❓ Câu hỏi thường gặp
What should businesses do with temporarily imported goods for re-export?
Goods temporarily imported for re-export that have registered foreign contracts before August 16, 1992 (automobiles, motorcycles) or August 31, 1992 (other goods) and opened Letters of Credit to pay foreign parties → may be converted to domestic consumption goods and subject to import duties.
How can businesses transit goods?
Transit goods that have received approval letters from the Ministry of Trade to provide services before August 31, 1992 but have not yet been granted import permits for transfer or have been granted such permits before August 31, 1992 but have not completed customs procedures → shall not be allowed to transit and must be returned to the sender with penalties imposed.
Which goods will be considered as smuggled?
Goods arriving at Vietnamese ports without purchase-sale contracts registered before August 16, 1992 (automobiles, motorcycles) or August 31, 1992 (other goods), or without service permits from the Ministry of Trade → shall be considered as smuggled goods and confiscated.
Are documents conflicting with this Circular effective?
All documents conflicting with this Circular shall not be enforceable.
Who is responsible when goods are smuggled?
All units returning goods to the sender to the Ministry of Trade for processing in accordance with regulations.
Toàn văn
CIRCULAR
OF THE MINISTRY OF FINANCE NUMBER 69-TC/TCT ON NOVEMBER 2, 1992
GUIDING SUPPLEMENTARY IMPLEMENTATION OF DIRECTIVE NUMBER 01-TTg ON OCTOBER 6,
1992 OF THE PRIME MINISTER
Implementing Directive No. 01-TTg dated October 6, 1992 and the letter dated October 24, 1992 of the Prime Minister;
Following Circular No. 57-TC/TCT dated October 14, 1992 of the Ministry of Finance; Circular No. 710-TCHQ/GQ dated October 19, 1992 of the General Department of Customs and Circular No. 10-MT/XNK dated October 24, 1992 of the Ministry of Trade; At the meeting on October 31, 1992 of the Central Steering Committee comprising representatives from the Ministry of Finance, the Ministry of Home Affairs, the Ministry of Trade, the General Department of Customs, and the Central Market Management Board have agreed to guide certain principles for handling automobiles, motorcycles, and other goods within the scope of temporary import for re-export, transfer, transit, import by proxy, and smuggling as stipulated in Points 3, 4, 5, and 7 of the Prime Minister's Directive as follows:
1. For automobiles, motorcycles, and other goods within the scope of temporary import for re-export, transfer, transit, and import by proxy that are currently being transported must meet all conditions prescribed in Circular No. 57-TC/TCT dated October 14, 1992 of the Ministry of Finance.
2. For automobiles, motorcycles, and other goods within the above scope that are currently being transported back to Vietnam, goods that have arrived at the port, unloaded from ships and placed in designated warehouses under customs supervision shall be handled as follows:
2a. For temporarily imported goods for re-export with foreign contracts registered at the license issuance office before August 16, 1992 for automobiles and motorcycles, and before August 31, 1992 for other goods, where the Vietnamese side has opened a Letter of Credit to pay the foreign side, the consignees shall proceed to the Ministry of Trade to complete procedures to convert these goods into domestic consumption goods, pay import duties, and take delivery according to regulations.
2b. For goods in transit currently being transported back to Vietnam or already arrived at the port, unloaded into designated warehouses, still under customs control, if there is a letter from the Ministry of Trade permitting transit services before August 31, 1992 but without an import/export transfer permit, or if an import/export transfer permit was issued before August 31, 1992 but customs procedures were not completed, they shall not be allowed to transit and must be returned to the sender, and penalties for administrative violations must be paid.
In special cases, some units that have conducted multiple transits and largely fulfilled their transit permits issued by the Ministry of Trade, have transit permits for batches of goods issued by the Ministry of Trade, and received import/export transfer permits before August 31, 1992, should submit requests to the Central Steering Committee for specific decisions.
2c. For automobiles, motorcycles, and other goods within the above scope when arriving at Vietnamese ports without purchase contracts or sale contracts registered at the license issuance offices before August 16, 1992 (for automobiles and motorcycles temporarily imported for re-export and imported by proxy) or before August 31, 1992 (for other goods temporarily imported for re-export and transferred), or without transit service permits from the Ministry of Trade before August 31, 1992 (for goods in transit), they shall be considered smuggled goods and confiscated (except in cases where goods are stored in bonded warehouses in accordance with bonded warehouse regulations).
All units with goods to be returned to the sender shall proceed to the Ministry of Trade to complete procedures according to regulations.
The contents of Circular No. 57-TC/TCT dated October 14, 1992 of the Ministry of Finance, Circular No. 710-TCHQ dated October 19, 1992 of the General Department of Customs, and Circular No. 10-MT/XNK dated October 24, 1992 of the Ministry of Trade that conflict with this Circular shall not be enforceable.
From now on, any documents from sectors and localities guiding the handling of Articles 3, 4, 5, and 7 of Directive No. 01-TTg without the approval of the Central Steering Committee shall not be enforceable.
During implementation, if any issues arise, localities and units shall report them to the Central Steering Committee (through the Ministry of Finance) for resolution.
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