New points about list of import goods must be carried out procedures at entry gate

VCN – The Prime Minister has signed Decision No.23/2019/QĐ-TTg dated June 27, 2019 promulgating the list of import goods that need procedures at entry gate. This decision replaced Decision No.15/2017/QĐ-TTg of the Prime Minister promulgated on May 12, 2017. Compared to Decision No.15, Decision No.23/2019/QĐ-TTg has many new points that need to be noticed.
new points about list of import goods must be carried out procedures at entry gate
Import - export goods at Danang port. Photo: N.Linh

Regulating entry gates for implementing customs procedures

There were difficulties in the process of implementing Decision No.15 (entry gate is the place where goods were imported or the destination port written on the bill of lading?) and it has been solved in the Decision No.23.

Article 4 in the Decision No.23/2019/QĐ-TTg stipulated specifically the entry gate for carrying out customs procedure for list of import goods attached in this decision including:

For type of transport by seaway and airway, the entry gate is seaport, airport where goods were unloaded or seaport, airport that was written in the bill of lading where goods were transported.

For transport by railway, the entry gate is an international railway station on the border.

For type of transport by road, river way, the entry gate is an international border gate, the main border gate where goods were transported into Vietnamese territory.

For goods subjected to apply measures of appointment of entry gates, the entry gate would comply with the provisions of the Foreign Trade Management Law.

Adjusting the list of goods

The adjustment of the list of import goods need procedures at the entry gate appropriate with the current period. Some items in the list issued together with Decision No. 15/2017/QD-TTg were no longer appropriate in the current period, especially those with input material of the production process. Thus it was necessary to amend the List to facilitate the production activities of the enterprise, in conformity with the direction of the Government in Resolution 19. Besides that, some items needed to strengthen management in order to protect public health and avoid environmental pollution.

Specifically, the list of imported goods was still unchanged some items as stated in Decision 15. However, some items have been modified its name to be suitable, specifically like: beer produced from malt, two-wheel motorbikes, completed three-wheel motorcycles with internal combustion engines of piston mode and cylinder capacity of over 125cc; aircraft, yachts; air conditioner with a capacity of 90,000 BTU or less; and votive paper.

Besides that, Decision 23/2019/QD-TTg has cut some items in the list such as Gold leaf; goods subject to veterinary, phytosanitary and aquatic quarantine under the List prescribed by the Ministry of Agriculture and Rural Development; scrap under the list prescribed by the Prime Minister.

Meanwhile, some items were added to the list of goods in the Decision such as: imported goods from countries and territories that has warned about the risk of disease according to the notification of the Ministry of Agriculture and Rural Development; goods in the cases of applying safeguard measures and measures to prevent and avoid safeguard measures under decisions issued by the Minister of Industry and Trade.

Decision 23/2019/QD-TTg also stipulated that in cases where goods have many categories (including and excluding from the list), together with bills of lading, it must be carried out customs procedures at entry gates.

Additionally, Decision 23/2019/QD-TTg made some adjustments with Decision No.15/2017/QD-TTg relating to cases where imported goods are in the list, customs declarants are selected to choose border-gate customs branches or at the locations outside the border-gate in order to implement customs procedures such as: regulating specifically the places of implementing customs for each case. Abandoning the case of temporarily imported goods which were used for displaying in the fairs, exhibitions and product introduction to carry out customs procedures at the customs offices where products, fairs and exhibitions were organized; supplementing the case of temporarily imported goods and goods sent via postal services or express delivery services could be carried out customs procedures at places prescribed by the Government’s decree stipulating specifically and implementing measures of Customs Law on customs procedures, inspection, supervision and control.

Decision 23/2019/QD-TTg would be valid from September 1, 2019. The imported goods in the list of the information on the bill of lading indicated the destination port of ICD Phuoc Long or ICD My Dinh, it would follow the instructions before this decision takes effect.

The adjustment of the list of goods to be appropriate in order to facilitate the production activities of the enterprise, at the same time ensuring fairness among the types of businesses (domestic enterprises and enterprises having foreign invested capital) when carrying out customs procedures for the same type and category of goods.

In addition, the adjustment of the list was also aimed at strengthening the management and control of imports of items that were not encouraged to import, high-risk items, potentially vulnerable to committee trade fraud, tax evasion or affecing the environment.

By N.Linh/Thanh Thuy

Related News

Hai Phong Customs sets out 15 tasks to achieve the revenue target of VND 72,000 billion

Hai Phong Customs sets out 15 tasks to achieve the revenue target of VND 72,000 billion

VCN – Hai Phong Customs Department has issued Directive No. 624/CT-HQHP dated January 21, 2025 on drastically implementing solutions to facilitate trade, improve the effectiveness of state management, and strive to achieve the revenue target of 2025.
Over 1,500 customs declarations processed by Hai Phong Customs during Tet

Over 1,500 customs declarations processed by Hai Phong Customs during Tet

VCN - Hai Phong Customs Department processed 1,547 customs declarations during the Tet holiday period
Numerous FDI enterprises face suspension of customs procedures due to tax debt

Numerous FDI enterprises face suspension of customs procedures due to tax debt

VCN - Several foreign direct investment (FDI) enterprises in HCM City have been subjected to coercive measures, including the suspension of customs procedures, for overdue import-export and domestic tax liabilities.
Official implementation of the program encouraging enterprises to voluntarily comply with Customs Laws

Official implementation of the program encouraging enterprises to voluntarily comply with Customs Laws

VCN - After a two-year pilot phase, the Customs sector has officially launched the program encouraging enterprises to voluntarily comply with customs laws as of December 4, 2024, with the goal of enhancing compliance levels and ensuring consistent adherence among enterprises.

Latest News

Consulting on customs control for e-commerce imports and exports

Consulting on customs control for e-commerce imports and exports

VCN- The General Department of Vietnam Customs (GDVC) consults widely on the draft Decree regulating customs control for e-commerce imports and exports.
Flexible tax policy to propel Việt Nam’s economic growth in 2025

Flexible tax policy to propel Việt Nam’s economic growth in 2025

The Vietnamese government has extended and enhanced tax relief for 2025, offering reductions and deferrals to boost economic growth.
Brandnew e-commerce law to address policy gaps

Brandnew e-commerce law to address policy gaps

The proposed law seeks to address gaps in existing regulations and keep pace with technological advancements and evolving business models.
From January 1, 2025: 13 product codes increase export tax to 20%

From January 1, 2025: 13 product codes increase export tax to 20%

VCN - According to the Export Tariff (XK) issued with Decree 26/2023/ND-CP, from January 1, 2025, there will be 13 commodity codes with an export tax rate of 20%.

More News

Export tax rates of 13 commodity codes to increase to 20% from January 1, 2025

Export tax rates of 13 commodity codes to increase to 20% from January 1, 2025

VCN – According to the Export Tariff issued with Decree 26/2023/ND-CP, the tax rates of 13 commodity codes will increase to 20% from January 1, 2025.
Proposal to reduce 30% of land rent in 2024

Proposal to reduce 30% of land rent in 2024

VCN - The Ministry of Finance has finalized a draft Government Decree outlining the reduction of land rent for 2024. The draft is currently under review by the Ministry of Justice before being submitted to the Government for approval.
Resolve problems related to tax procedures and policies for businesses

Resolve problems related to tax procedures and policies for businesses

VCN - Immediately after the end of the Dialogue Conference between the Ministry of Finance and enterprises on tax and customs policies and administrative procedures in 2024, the General Department of Customs proactively removed obstacles related to tax procedures and policies for the business community.
New regulations on procurement, exploitation, and leasing of public assets

New regulations on procurement, exploitation, and leasing of public assets

VCN - Decree No. 114/2024/ND-CP, which amends and supplements certain articles of Decree No. 151/2017/ND-CP detailing the implementation of the Law on Management and Use of Public Assets, introduces significant changes. These include updates on authority, methods of asset exploitation in agencies and units, plans for leasing, joint ventures, and partnerships in public service units, as well as centralized procurement procedures.
Actively listening to the voice of the business community

Actively listening to the voice of the business community

VCN - Recognizing the Customs-business relationship as a long-term partnership, the Customs authority has organized hundreds of dialogues with businesses since the beginning of the year. These efforts aim to promptly address challenges, resolve obstacles, and facilitate import-export activities. Such meetings offer an opportunity for the Customs authority and the business community to exchange, share insights, and find solutions to enhance operational quality and efficiency.
Step up negotiations on customs commitments within the FTA framework

Step up negotiations on customs commitments within the FTA framework

VCN - Promoting negotiations on customs commitments within the framework of free trade agreements (FTAs) plays an important role in facilitating import and export activities. These commitments not only help optimize the customs clearance process but also minimize costs and risks for businesses, opening up great opportunities for Vietnamese goods to access deeper into the international market.
Proposal to amend regulations on goods circulation

Proposal to amend regulations on goods circulation

VCN - To perfect the policy on customs procedures, inspection and supervision, enterprises and associations have contributed many ideas from practical activities. Thereby, the Drafting Committee (General Department of Customs) has more perspectives to build policies to meet the goal of facilitating trade and ensuring state management of customs.
Review of VAT exemptions for imported machinery and equipment

Review of VAT exemptions for imported machinery and equipment

VCN - The General Department of Vietnam Customs has directed provincial and municipal customs departments to review, inspect, and address issues related to the implementation of VAT exemption policies for specialized machinery and equipment used in agricultural production.
Customs tightens oversight on e-commerce imports

Customs tightens oversight on e-commerce imports

VCN - The General Department of Vietnam Customs has issued new directives to enhance the management of imported goods transacted through e-commerce platforms, addressing ambiguities and ensuring consistent enforcement across provincial and municipal customs departments.
Read More

Your care

Latest Most read
Consulting on customs control for e-commerce imports and exports

Consulting on customs control for e-commerce imports and exports

VCN - The Decree provides regulations on inspection and specialized management for e-commerce imports and exports; electronic customs data processing system for e-commerce imports and exports.
Flexible tax policy to propel Việt Nam’s economic growth in 2025

Flexible tax policy to propel Việt Nam’s economic growth in 2025

The Vietnamese government has extended and enhanced tax relief for 2025, offering reductions and deferrals to boost economic growth.
Brandnew e-commerce law to address policy gaps

Brandnew e-commerce law to address policy gaps

The proposed law seeks to address gaps in existing regulations and keep pace with technological advancements and evolving business models.
From January 1, 2025: 13 product codes increase export tax to 20%

From January 1, 2025: 13 product codes increase export tax to 20%

VCN - According to the Export Tariff (XK) issued with Decree 26/2023/ND-CP, from January 1, 2025, there will be 13 commodity codes with an export tax rate of 20%.
Export tax rates of 13 commodity codes to increase to 20% from January 1, 2025

Export tax rates of 13 commodity codes to increase to 20% from January 1, 2025

VCN - 13 commodity codes with export tax rates increased to 20% from January 2025 include:
Mobile Version