Entry gate customs procedure-required goods listed

Illustration photo

Accordingly, since July 1, 2017, goods that must pass customs procedures at the entry border gates include cigarettes, cigars and other tobacco used for smoking, chewing, smelling and sucking (cod2401, 2402, 2403), wine (cod 2204, 2205, 2206, 2207, 2208);beer and cars under 16 seats, airplanes and yachts, air conditioners with capacity under 90,000 BTU, goods subject to quarantine of animals and goods subject to aquatic quarantine based on the list regulated by the Ministry of Agriculture and Rural Development and scraps in the list stipulated by the PM.

Goods must do customs procedures at entry border gates or outside-border-gate customs sub-departments in these cases:

1 - Imported equipment, machines and supplies for building factories and projects must realize customs procedures at the customs offices where the plants, projects or warehouses of the plants or projects are located

2 – Materials, supplies, equipment, machines, spare parts and tools for outsourcing and production have to undergo customs procedures at customs offices where factories or production plants are located.

3 – Temporarily imported commodities for fairs, exhibitions and introduction of products should carry out customs procedures at customs offices where fairs and exhibition centers are located.

4 – Imported goods into duty-free shops must do customs procedures at duty-free management customs agencies.

5 – Imported goods into non-tariff areas have to realize customs procedures at non-tariff management customs areas.  

6 – Imported goods serving urgent emergency demand stipulated in Clause 1, Article 50 of the Law on Customs should do customs procedures at customs agencies in localities which cope with natural calamity, diseases or ask for urgent emergency.

7 – Imported goods for national security and defense purposes defined in Clause 2, Article 50 of the Law on Customs must carry out customs procedures at customs agencies suggested by the declarers.

8 – Gasoline is taken from the bonded warehouse to the customs clearance sites where the trader operates a petroleum storage system.

9 - Imported goods that share the same container brought to the retail place of collection shall declare customs procedures at retail management customs agencies.

10 – Other cases stipulated in the PM’s Decision.

The Decision stipulates that goods are not listed for doing customs procedures at entry border gates or outside-border-gate customs sub-departments are referred at the Law on Customs and Decree No. 8/2015/NĐ-CP.

By Thuy Dung