GDVC instructs on importing goods as promotional gifts

VCN – The General Department of Vietnam Customs (GDVC) has instructed enterprises on importing goods as promotional gifts.
GDVC’s Director General Nguyen Van Can meets US Customs Attaché GDVC’s Director General Nguyen Van Can meets US Customs Attaché
Northern Anti-Smuggling Enforcement Unit focuses on handling violations Northern Anti-Smuggling Enforcement Unit focuses on handling violations
GDVC instructs on importing goods as promotional gifts
Officers of Bac Ninh Customs Branch at work. Photo: N.L

Earlier, Partron Vina Co., Ltd asked in order to promote product consumption due to the impact of the Covid-19 pandemic, the company is going to import products to use as promotional gifts attached to export products for foreign customers.

Responding to the question of the company, the General Department of Vietnam Customs said that the import of finished products to attach to export products will comply with provisions in Article 54 of Circular 38/2015/TT-BTC dated March 25 2015 (amended and supplemented in Clause 34, Article 1 of Circular 39/2018/TT-BTC dated April 20, 2018 of the Ministry of Finance), saying that raw materials/supplies imported for inward processing or manufacturing of domestic exports include imported finished products attached to exported products, packed together with exported products that are made of imported raw materials/supplies, or packed together with products that are made of raw materials/supplies bought inland or self-supplied by the exporter to create full packs to be exported.

Regarding the HS code, the company must register a declaration under regime E11 in accordance with the HS code table and instructions issued together with Decision 1357/QD-TCHQ dated May 18, 2021 of the General Department of Customs.

Regarding tax policy, the company must comply with provisions of Point d, Clause 1, Article 10; Point b, Clause 1, Article 12 of the Government Decree 134/2016/ND-CP dated September 1, 2016 (amended and supplemented in Decree 18/2021/ND-CP dated April 25, 2021).

By Ngoc Linh/Ngoc Loan

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