THE PRIME MINISTER | THE SOCIALIST REPUBLIC OF VIETNAM |
No. 23/2019/QD-TTg | Hanoi, June 27, 2019 |
DECISION
LIST OF IMPORTS REQUIRED TO FOLLOW CUSTOMS PROCEDURES AT THE CHECKPOINT OF ENTRY
Pursuant to the Law on Government Organization dated June 19, 2015;
Pursuant to the Law on Customs dated June 23, 2014;
Pursuant to the Government’s Decree No. 08/2015/ND-CP dated January 21, 2015 on guidelines for the Law on Customs in terms of customs procedure, customs supervision and inspection;
Pursuant to the Government’s Decree No. 59/2018/ND-CP dated April 20, 2018 on amendments to the Government’s Decree No. 08/2015/ND-CP dated January 21, 2015 on guidelines for the Law on Customs in terms of customs procedure, customs supervision and inspection;
At the request of the Minister of Finance;
The Prime Minister hereby promulgates a Decision on the list of imports required to follow customs procedures at the checkpoint of entry.
Article 1. Scope
1. This Decision provides for the list of imports required to follow customs procedures at the checkpoint of entry.
2. Imports required to follow customs procedures at the checkpoint of entry are those imported from foreign countries into Vietnamese territory according to Clause 2 Article 28 of the Law on Commerce.
Article 2. Regulated entities
1. Organizations and individuals that complete customs procedures for import of goods on the List enclosed herewith.
2. Customs authorities, customs officers.
3. Other organizations and individuals related to completion of customs procedures for import of goods on the List enclosed herewith.
Article 3. List of imports required to follow customs procedures at the checkpoint of entry
A list of imports required to follow customs procedures at the checkpoint of entry (hereinafter referred to as “the List”) is promulgated together with this Decision.
Imports of various types (whether they are on the List or not) with one bill of lading shall follow customs procedures at the checkpoint of entry according to Article 4 of this Decision.
Article 4. Checkpoint of entry
A checkpoint of entry where customs procedures for the list of imports enclosed herewith are followed is:
1. the seaport or airport where imports are unloaded or seaport or airport on the bill of lading to which imports are transported, regarding sea or air transportation mode.
2. the international intermodal railway station located at borders, regarding rail transportation mode.
3. the international checkpoint or major checkpoint through which imports are transported to Vietnamese territory, regarding road or inland waterway transportation mode.
4. In the cases where it is required to appoint a checkpoint of entry to complete customs procedures for import of goods, regulations of the Law on Foreign Trade Management shall be complied with.
Article 5. Customs posts
Regarding the imports on the List, the customs declarant is entitled to follow customs procedures at the Sub-department of Customs at the checkpoint of import specified in Article 4 of this Decision or at customs posts outside the checkpoint of import in the following cases:
1. Customs procedures for equipment, machinery and/or supplies which are imported to construct a factory or building are followed at the Sub-department of Customs of the area where such factory or building, or its warehouse is located.
2. Customs procedures for goods which are imported to serve domestic processing, manufacturing and consumption, export manufacturing and processing are followed at the Sub-department of Customs of the area where the headquarters or branch of the importer or manufacturing facility is located; Sub-department of Customs responsible for processed and manufactured goods affiliated to the Customs Department of the area where manufacturing facility is located, or where the checkpoint of import is located.
3. Customs procedures for goods which are imported to a free trade zone or bonded warehouse are followed at Sub-department of Customs responsible for such free trade zone or bonded warehouse (except goods that are sent to the bonded warehouse from abroad before being exported to another country where the certificate of temporary import number issued by the Ministry of Industry and Trade is required may only be sent to the bonded warehouse in the province where the checkpoint of import or checkpoint of export is located).
4. Customs procedures for imports which are sold at a duty-free shop are followed at the Sub-department of Customs of the duty-free shop as prescribed in Clause 1 Article 47 of the Law on Customs.
5. Customs procedures for goods which are temporarily imported and goods which are sent by post or express mail are followed at customs posts according to the Government’s Decree on guidelines for the Law on Customs in terms of customs procedure, customs supervision and inspection.
6. Customs procedures for goods which are imported for the purpose of emergency assistance as prescribed in Clause 1 Article 50 of the Law on Customs are followed at the Sub-department of Customs of the area where natural disasters or epidemics occur, or where emergency assistance is required.
7. Customs procedures for special-use goods which are imported for the purpose of national defense and security as prescribed in Clause 2 Article 50 of the Law on Customs are followed at the Sub-department of Customs as requested by the customs declarant.
8. Customs procedures for gasoline imported from abroad or from a bond warehouse to inland are followed at the Sub-department of Customs of the area where the gasoline importer’s gasoline warehouse that satisfies customs supervision and inspection is located.
9. Customs procedures for imports transported on the same container to a container freight station are followed at the customs authority responsible for such container freight station.
10. Customs procedures for imports in other cases shall be subject to decision by the Prime Minister.
Article 6. Implementation clause
1. This Decision comes into force from September 01, 2019 and supersedes the Prime Minister’s Decision No. 15/2017/QD-TTg dated May 12, 2017;
2. If the port of destination ICD Phuoc Long or ICD My Dinh is specified in the bill of lading for the imports on the abovementioned List, the guidelines promulgated before the effective date of this Decision shall be adhered to.
3. The Ministry of Finance shall, according to the import and export in each period, take charge and cooperate with Ministry of Industry and Trade and supervisory Ministries in carrying out supervision and review, and recommend the Prime Minister to make amendments to this Decision.
4. Ministers, heads of ministerial agencies, heads of Governmental agencies and Presidents of People’s Committees of provinces and central-affiliated cities are responsible for the implementation of this Decision./.
| THE PRIME MINISTER |
LIST
OF IMPORTS REQUIRED TO FOLLOW CUSTOMS PROCEDURES AT THE CHECKPOINT OF ENTRY
(Enclosed with the Prime Minister’s Decision No. 23/2019/QD-TTg dated June 27, 2019)
I. INSTRUCTIONS FOR APPLICATION
This List is prepared according to Vietnam’s nomenclature of exports and imports. This List is applied according to the following rules:
1. If a 4-digit code is stated, all 8-digit codes thereof are included.
2. If a 6-digit code is stated, all 8-digit codes thereof are included.
3. If 8-digit codes are specified, only those 8-digit codes are included.
II. LIST OF IMPORTS
No. | Description | HS code | |
1 | Cigarette, cigar and other tobacco-based products used for smoking, sniffing, chewing, snuffing or sucking | Cigarette, cigar and other tobacco-based products used for smoking, sniffing, chewing, snuffing or sucking | |
| Unmanufactured tobacco; tobacco refuse. | 24.01 | |
| Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. | 24.02 | |
| Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences. | 24.03 | |
2 | Liquor | Liquor | |
| Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09. | 2204 | |
| Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances. | 2205 | |
| Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included. | 2206 | |
| Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength. | 2207 | |
| Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages. | 2208 | |
3 | Beer made from malt | 2203 | |
4 | Motor vehicles for the transport of fewer than 16 persons | 8702 8703 | |
5 | Motorbikes, CBU three-wheel motorcycles with reciprocating internal combustion piston engine of a cylinder capacity exceeding 125cc | 8711.20 8711.30 8711.40 8711.50 | |
6 | Aeroplanes, yachts | Aeroplanes, yachts | |
6.1 | Aeroplanes | 8802.20.10 8802.30.10 8802.40.10 | |
6.2 | Yachts | 8901.10 | |
7 | Gasoline of all types | Gasoline of all types | |
7.1 | Motor spirit, unleaded | 2710.12.21 2710.12.222 710.12.23 2710.12.24 2710.12.25 2710.12.26 2710.12.27 2710.12.28 2710.12.29 | |
7.2 | Aviation spirit, not of a kind used as jet fuel | 2710.12.31 2710.12.39 | |
8 | Air conditioning machines, of a cooling capacity not exceeding 90,000 BTU | 8415 | |
9 | Playing cards | 9504.40.00 | |
10 | Votive papers | 4823.90.92 | |
11 | Explosive precursors and industrial explosive materials on the List promulgated by Ministry of Industry and Trade |
| |
11.1 | Explosive precursors |
| |
| - Ammonium nitrate, (NH4 NO3) ≥98,5% | 3102.30.00 | |
| -- Nitromethane (CH3NO2) ≥96% | 2904.20.90 | |
| --- Sodium nitrate (NaNO3) ≥98,5% | 2834.29.90 | |
| -- Potassium nitrate (KNO3) ≥98,5% | 2834.21.00 | |
| -- Sodium chlorate (NaClO3) ≥84,0% | 2829.11.00 | |
| -- Potassium chlorate (KClO3) ≥98,5% | 2829.19.00 | |
| -- Potassium perchlorate (KClO4) ≥98,5% | 2829.90.90 | |
11.2 | Industrial explosive materials (including industrial explosives, boosters, detonators, detonating cords, primers, LIL wires): |
| |
| - Plain detonators No. 8 | 3603.00.10 | |
| - Electric detonators No. 8 |
| |
| - Electric delay detonators |
| |
| - Safe electric delay detonators |
| |
| - Safe delay detonators Carrick-8 |
| |
| - Non-electric delay detonators |
| |
| - Non-electric delay detonators MS15 |
| |
| - LP non-electric delay detonators |
| |
| - Permissible non-electric delay detonators for using in underground mine in presence of methane gas |
| |
| - Uni tronic 600 electronic detonators |
| |
| Industrial safety fuses | 3603.00.20 | |
| - Shock signal tubes | 3603.00.90 | |
| - Water-resistant detonating cords 5, 6, 10, 12, 40, 70g/m |
| |
| - Ordinary detonating cords |
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| - Signal tubes Conectadets |
| |
| Ammonite explosives AD1 | 3602.00.00 | |
| Explosives TNP1 |
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| Anfo explosives |
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| Water-resistant Anfo explosives |
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| Emulsion explosives for use in opencast mines |
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| High-energy emulsion explosives for use in opencast mines |
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| Emulsion explosives for blasting in underground mines without detonation gas and dust |
| |
| Safe emulsion explosives for use in underground mines with a superior escape of methane |
| |
| Safe emulsion explosives for use in underground mines with detonation gas and dust |
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| Loose emulsion explosives for packer |
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| Primers for industrial explosives |
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| Mines for blasting oversized rocks |
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| Senatel Powersplit explosives |
| |
| Hexogen (G, DX, T4, Cyclotrimethylene - trinitramin) - Chemical formula - C3H6N6O6 - C6H2N6N3(NO2)3 |
| |
| Trinitrotoluene (TNT) Chemical formula - C6H2(NO2)3CH3 |
| |
| Octogen (HMX - Cyclotetramethylene tetranitramine, Homocyclonite) Chemical formula - C4H8N8O8 |
| |
| Pentrit (Pentaerythritol tetranitrate, also known as Corpent, PENT or TEN) Chemical formula - C(CH2ONO2)4 - C5H8(ONO2) |
| |
12 | Imports on the List of goods that may affect national defense and security promulgated by the Government |
| |
13 | Goods imported from countries and territories where an early warning system has been implemented as notified the Ministry of Agriculture and Rural Development |
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14 | Goods on which trade remedies and measures against evasion of trade remedies are imposed under the decision promulgated by the Minister of Industry and Trade. |
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