THE GOVERNMENT
--------- |
SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness --------------- |
No. 187/2013/ND-CP
|
Hanoi,
November 20, 2013
|
DECREE
DETAILING THE IMPLEMENTATION OF THE COMMERCIAL LAW
REGARDING INTERNATIONAL GOODS SALE AND PURCHASE AND GOODS SALE, PURCHASE,
PROCESSING AND TRANSIT AGENCY ACTIVITIES WITH FOREIGN COUNTRIES
Pursuant to the December 25, 2001 Law on Organization of
the Government;
Pursuant to the June 14, 2005 Commercial Law;
At the proposal of the Minister of Industry and Trade;
The Government promulgates the Decree to detail the
implementation of the Commercial Law regarding international goods sale and
purchase and goods sale, purchase, processing and transit agency activities
with foreign countries.
Chapter I
GENERAL PROVISIONS
Article 1. Scope of
regulation
1. This Decree details the implementation of the Commercial
Law regarding international goods purchase and sale, including import and
export, temporary import for re-export, temporary export for re-import, border-gate
transfer; import and export entrustment and entrustment undertaking; and goods
purchase, sale, processing and transit agency.
2. Goods being moveable assets and goods serving the needs
of individuals with diplomatic status, and personal baggage prescribed by law
comply with separate regulations of the Government and Prime Minister.
Article 2. Subjects of
application
Vietnamese traders, and other organizations and individuals
engaged in trade-related activities prescribed in the Commercial Law.
Chapter II
IMPORT AND EXPORT OF GOODS
Article 3. The right
to conduct import and export business
1. For Vietnamese traders having no foreign direct
investment capital (below referred to as traders):
Traders may import and export goods regardless of their
registered business lines, except goods on the List of goods banned from export
or suspended from export and goods on the List of goods banned from import or
suspended from import provided in this Decree and other legal documents.
Traders’ branches may import and export goods as authorized
by traders.
2. For traders with foreign investment capital, foreign
companies and branches of foreign companies in Vietnam:
Traders, companies and branches, when carrying out
commercial activities falling within the scope of regulation of this Decree
shall, apart from complying with this Decree, implement other relevant laws,
commitments of the Socialist Republic of Vietnam in treaties which it has
signed or acceded to, and the roadmap announced by the Ministry of Industry and
Trade.
3. When importing or exporting goods subject to conditional
import or export, traders shall, apart from complying with this Decree,
implement regulations on conditions for import or export of such goods.
Article 4. Import and
export procedures
1. Traders that wish to import or export goods subject to
import or export permits shall obtain permits of related ministries or sectors.
2. Imports and exports must comply with relevant
regulations on quarantine, food safety, and quality standards and regulations,
and must be inspected by competent agencies before customs clearance.
3. Goods outside the List of goods banned from export or
suspended from export, the List of goods banned from import or suspended from
import, and goods other than those specified in Clauses 1 and 2 of this
Article, are only required to go through import or export procedures at
border-gate customs branches.
Article 5. Goods
banned from import, banned from export
1. Goods banned from import and those banned from export
are specified in current legal documents and the Lists of goods banned from
import and export provided in Appendix I to this Decree.
2. The Prime Minister may decide to permit the import or
export of goods on the List of goods banned from import or export provided in
Appendix I to this Decree, except the cases specified in Clause 3 of this
Article.
3. Goods on the List of goods banned from import may be
considered for import permission on a case-by-case basis pursuant to the
following principles and provisions:
a/ Import of goods for scientific research: Ministries and
ministerial-level agencies shall consider permitting the import according to
their assigned responsibilities and Appendix I to this Decree;
b/ Import of humanitarian aid goods: The Ministry of
Industry and Trade shall consider permitting the import based on requests of
competent agencies in accordance with law;
c/ Goods specified at Points a and b of this Clause are
those not likely to cause environmental pollution, spread epidemics and
diseases, impact human health, traffic safety, security, national defense and
social order and badly affect morality and fine traditions and custom of
Vietnam;
d/ Based on the responsibility assignment in Appendix I to
this Decree and relevant laws, ministries and ministerial-level agencies shall
promulgate regulations on and specific lists of goods with HS codes in the
Import and Export Tariffs.
Article 6. Goods
imported and exported under permits of, and subject to specialized management
by, ministries and ministerial-level agencies
1. Promulgated together with this Decree in Appendix II is
a list of goods imported and exported under permits of, and subject to
specialized management by, ministries and ministerial-level agencies.
2. Line ministries and ministerial-level agencies shall
publicize criteria and conditions for the grant of import or export permits.
Procedures for the grant of import permits comply with the Regulation on
procedures for the grant of import permits promulgated by the Prime Minister.
Article 7. Imports and
exports subject to quarantine, inspection of food safety, inspection of quality
and border-gate regulations
1. Imports and exports subject to animal, plant or aquatic
product quarantine must be quarantined before customs clearance in accordance
with law.
The Ministry of Agriculture and Rural Development shall
publicize a list of goods subject to quarantine before customs clearance and
prescribe quarantine procedures and dossiers and specific standards for goods
on this list.
2. Imports and exports which must ensure food safety; those
subject to medical quarantine and those which must ensure quality and satisfy
technical regulations comply with the Law on Product and Goods Quality, the Law
on Standards and Technical Regulations, the Law on Food Safety, the Law on
Prevention and Control of Infectious Diseases, and documents guiding the
implementation of these Laws.
Pursuant to the laws on product and goods quality,
technical regulations and food safety and other relevant laws, ministries and
ministerial-level agencies shall, according to their management functions,
publicize the List of imports and exports subject to inspection of conformity
with quality standards, technical regulations and food safety requirements
before customs clearance, and specifically guide the inspection and
certification of quality of imports and exports.
3. In order to satisfy requirements of the management and
inspection of quality of imports and exports, combat illegal transportation,
protect the reputation of Vietnamese exports, and combat trade fraud, the
Government assigns the Ministry of Industry and Trade to designate border gates
of importation or exportation for a number of goods in each period.
Article 8.
Announcement of lists of goods with HS codes and modification of the lists of
goods in Appendices I and II
1. Line ministries and ministerial-level agencies shall
reach agreement with the Ministry of Industry and Trade on the lists of goods
in Appendices I and II to this Decree, and with the Ministry of Finance on
their HS codes for announcing the HS codes of the goods according to the HS
codes in the Import and Export Tariffs.
2. Modification of the lists of goods in Appendices I and
II to this Decree shall be decided by the Government at the request of the
Ministry of Industry and Trade after consulting line ministries and
ministerial-level agencies.
Article 9. Imports and
exports subject to separate regulations
1. Import of automobiles:
a/ To be imported, used automobiles of all kinds must
ensure the condition that they have been used for not more than 5 (five) years,
counting from the year of manufacture to the year of importation;
b/ Based on management requirements in each period, the
Government assigns the Ministry of Industry and Trade to regulate the import of
passenger cars of all types with 9 (nine) seats or less.
2. Re-export of major supplies which have been imported
with foreign currencies guaranteed by the State: Goods imported with foreign
currencies guaranteed by the State to meet domestic demands may only be re-exported
when they are paid for in freely convertible foreign currencies or under
permits of the Ministry of Industry and Trade. The Ministry of Industry and
Trade shall announce the list of goods which can be re-exported under permits
for each period, and organize the implementation.
3. Import of cigarettes and cigars: Pursuant to current
laws on production, trading and use of cigarettes and based on relevant
international commitments, the Ministry of Industry and Trade shall specify the
import of these goods.
4. Import and export of goods to serve security and
national defense: The import and export of goods to serve security and national
defense must comply with decisions of the Prime Minister. Based on decisions of
the Prime Minister, the Ministers of Public Security and National Defense shall
prescribe the grant of permits.
5. The Ministry of Public Security and the Ministry of
National Defense shall consider and permit the temporary import for re-export
of weapons, military and security equipment for repair for security and
national defense purposes.
6. Regarding import of unarmed aircraft not for use in
civil aviation, armored automobiles not fitted with military weapons; paintball
guns, paintballs and other goods which directly affect security and national
defense:
a/ The import of these goods must comply with permits of
the Ministry of Industry and Trade at the request of the Ministry of Public
Security or the Ministry of National Defense;
b/ The Ministry of Industry and Trade shall discuss with
the Ministry of Public Security and the Ministry of National Defense before
announcing the list and issuing specific regulations on the grant of permits
for import of these goods.
7. Import of timber of all types from countries bordering
on Vietnam: The Ministry of Industry and Trade shall specifically guide the
import of timber and border gates of importation in accordance with the laws of
Vietnam and these countries, relevant agreements between Vietnam and these
countries and written directions of the Prime Minister.
8. Import of goods under tariff quotas: For goods on the
list of goods subject to import management under tariff quotas, the line
ministries shall decide on such quotas, and the Ministry of Industry and Trade
shall specifically announce and prescribe the method of import management for
each goods item after consulting the Ministry of Finance and related line
ministries.
The import duty rates of goods items imported within tariff
quotas and of those imported without quotas shall be decided and announced by
the Ministry of Finance in coordination with line ministries and
ministerial-level agencies and the Ministry of Industry and Trade in accordance
with law.
9. For goods exported under tariff quotas set by foreign
countries, the Ministry of Industry and Trade shall reach agreement with
related line ministries and commodity associations to determine the method of
quota allocation in a public, transparent and reasonable manner.
10. The import of used machinery, equipment and
technological lines must comply with this Decree, relevant legal documents, and
regulations promulgated by the Ministry of Industry and Trade in accordance
with this Decree.
The Ministry of Science and Technology shall assume the
prime responsibility for, and coordinate with related ministries and sectors
in, promulgating specific regulations on import of used machinery, equipment
and technological lines.
Article 10. Suspension
of import or export of goods
1. In case of necessity, the Prime Minister shall decide to
suspend the import from or export to particular markets or import or export of
some particular goods items in order to protect security and national interests
in accordance with the laws of Vietnam and treaties to which the Socialist
Republic of Vietnam is a contracting party.
These decisions of the Prime Minister must be publicly
announced.
2. When the Prime Minister makes a decision on the
suspension of the import or export of goods specified in Clause 1 of this
Article, the Ministry of Industry and Trade shall notify such decision to
concerned international economic organizations and countries according to the
agreed procedures.
Chapter III
TEMPORARY IMPORT FOR
RE-EXPORT, TEMPORARY EXPORT FOR RE-IMPORT, BORDER-GATE TRANSFER OF GOODS
Article 11. Temporary
import for re-export of goods
Enterprises established in accordance with the Law on
Enterprises may conduct temporary import for re-export of goods according to
the following provisions:
1. For temporary import for re-export of goods on the list
of goods banned from import and export provided in Appendix I to this Decree,
of goods banned or suspended from import and goods banned or suspended from
export as prescribed by law; and goods imported or exported under permits,
enterprises shall obtain permits of the Ministry of Industry and Trade.
2. For goods other than those specified in Clause 1 of this
Article, enterprises are only required to carry out procedures for temporary
import for re-export at border-gate customs branches.
3. Temporary import for re-export of the following goods is
a conditional business:
a/ Goods banned or suspended from import, goods banned or
suspended from export as specified in Clause 1 of this Article.
b/ Goods which are likely to spread pathogens or cause
environmental pollution.
c/ Goods subject to excise tax on a list announced by the
Ministry of Industry and Trade.
The Government assigns the Ministry of Industry and Trade
to specify conditions for enterprises to conduct temporary import for re-export
under Clause 3 of this Article, and conditions for temporary import for
re-export of these goods items.
4. Goods temporarily imported for re-export may be stored
in Vietnam for no more than 60 (sixty) days, counting from the date of
completion of customs procedures for temporary import. In case of necessity to
extend this time limit, enterprises shall send written requests to customs
branches that have carried out customs procedures for temporary import. Each
extension must not exceed 30 (thirty) days and no more than 2 (two) extensions
may be permitted for each shipment of goods temporarily imported for re-export.
Past that time limit, enterprises shall re-export goods out
of Vietnam or destroy them. If importing these goods into Vietnam, they shall
comply with regulations on import and duties.
5. Goods temporarily imported into Vietnam for re-export
must go through customs procedures and be subject to customs supervision till
they are actually exported out of Vietnam.
6. The payment for goods temporarily imported for re-export
must comply with regulations on foreign exchange management and the guidance of
the State Bank of Vietnam.
7. Temporary import for re-export must be carried out on
the basis of two separate contracts: export contract and import contract,
signed between Vietnamese traders and foreign traders. The export contract may
be signed before or after the import contract.
8. Border gates for temporary import for re-export
a/ Goods eligible for temporary import for re-export may be
temporarily imported for re-export through international or main border gates
as prescribed by law.
The temporary import for re-export through other border
gates and places must comply with regulations of the Prime Minister;
b/ For temporary import for re-export of timber with
bordering countries, based on this Decree and written directions of the Prime
Minister, the Ministry of Industry and Trade shall specifically guide border
gates for this activity.
9. If being put for domestic consumption, goods temporarily
imported for re-export are subject to the current mechanism of management of
imports and exports.
Article 12. Other
forms of temporary import for re-export
1. Equipment, machinery, construction vehicles, molds,
samples and models outside the lists of goods banned or suspended from import,
goods banned or suspended from export may be temporarily imported for re-export
under lease or borrowing contracts signed between Vietnamese traders and
foreign parties for production, construction or implementation of investment
projects.
Procedures for temporary import for re-export shall be
carried out at border-gate customs branches.
2. The temporary import for re-export of imports or exports
subject to permit-based management must comply with permits of the Ministry of
Industry and Trade after obtaining consent of line ministries and
ministerial-level agencies.
3. The time limit of temporary import for re-export may be
agreed upon between traders and their partners and must be registered with
border-gate customs branches.
4. Traders may temporarily import goods which they have exported
for re-processing or warranty at the request of foreign traders, and shall
re-export them back to foreign traders. The procedures for temporary import for
re-export shall be carried out at border-gate customs branches.
5. The Ministry of Finance guides procedures for temporary
import for re-export in the following cases:
a/ Temporary import for re-export of parts and spare parts
without contracts to serve replacement and repair of foreign seagoing ships and
aircraft; parts and spare parts temporarily imported for repair of seagoing
ships and aircraft under contracts signed between foreign ship owners and
repairers in Vietnam.
b/ Temporary import for re-export of vehicles containing
imports or exports by turnaround;
c/ Temporary import for re-export of instruments for
performances, equipment for training and competition of art troupes and sports
competition and performance teams;
d/ Temporary import for re-export of machinery, equipment
and instruments of foreign organizations for medical examination and treatment
in Vietnam for humanitarian purposes.
Article 13. Temporary
export for re-import of goods
1. Traders may temporarily export for re-import all kinds
of machinery, equipment and means of transport for repair, warranty,
production, construction or lease under repair, warranty, production,
construction or lease contracts with foreign countries. The procedures for
temporary export for re-import are prescribed as follows:
a/ Permits of the Ministry of Industry and Trade are
required for goods banned or suspended from import, goods banned or suspended
from export, or goods imported or exported under permits;
b/ For goods other than those specified at Point a, Clause
1 of this Article, traders are only required to carry out procedures for
temporary import for re-export at border-gate customs branches.
2. The time limit of temporary export for re-import may be
agreed upon between traders and their partners, and must be registered with
border-gate customs branches.
3. Goods temporarily exported as specified in this Article
may be sold, donated or returned to foreign customers, or contributed as
capital to investment joint ventures in foreign countries as agreed upon in
contracts between traders and foreign parties, excluding goods temporarily
exported for re-import stated at Point a, Clause 1 of this Article for which
permits of the Ministry of Industry and Trade must be obtained before
implementing agreements with foreign parties. The procedures for liquidation of
such shipments of temporarily exported goods must be carried out at border-gate
customs branches that have carried out temporary export procedures.
4. The payment for machinery, construction equipment or
means of transport sold or contributed as capital to investment joint ventures
in foreign countries must comply with regulations on foreign exchange
management and the guidance of the State Bank of Vietnam or current regulations
on offshore investment by Vietnamese traders.
5. Used consumer goods, parts and spare parts on the list
of goods banned or suspended from import may only be temporarily exported for
repair or warranty on the condition that the warranty duration of such goods
has not yet expired under import contracts. The procedures for temporary export
for re-import must be carried out at border-gate customs branches.
6. To be sold abroad, goods temporarily exported for
re-import must comply with the current mechanism of import and export
management.
Article 14.
Border-gate transfer of goods
Traders may conduct the business of border-gate transfer of
goods under the following provisions:
1. Except the goods specified in Clause 2 of this Article,
all kinds of goods may be dealt in by the mode of border-gate transfer; the
procedures for transfer through Vietnamese border gates must be carried out at
border-gate customs branches.
2. For goods on the lists of goods banned or suspended from
import, goods on the list of goods banned or suspended from export, and goods
exported and imported under permits, traders may transport them through
Vietnamese border gates after obtaining permits of the Ministry of Industry and
Trade.
For transport not through Vietnamese border gates, such
permits are not required.
3. Goods transported through Vietnamese border gates are
subject to customs supervision until they are actually exported out of Vietnam.
4. The payment for goods in border-gate transfer must
comply with regulations on foreign exchange management and the guidance of the
State Bank of Vietnam.
5. Border-gate transfer must be carried out on the basis of
two separate contracts: purchase contract signed between Vietnamese traders and
exporting countries’ traders, and sale contract signed between Vietnamese
traders and importing countries’ traders. The purchase contract may be signed
before or after the sale contract.
Article 15. Combat of
illegal transshipment of goods
In order to prevent illegal transshipment of goods, combat
trade fraud and protect the reputation of Vietnamese exports, in case of
necessity, the Minister of Industry and Trade shall report to the Prime
Minister before announcing a list of goods banned or suspended from in the
forms of temporary import for re-export and border-gate transfer; designate
border gates for temporary import for re-export, and prescribe conditions on a
number of goods items or promulgate a list of goods that may be dealt in by
these modes and under permits of the Ministry of Industry and Trade.
Chapter IV
ENTRUSTMENT OF IMPORT AND
EXPORT AND UNDERTAKING OF ENTRUSTED IMPORT AND EXPORT OF GOODS
Article 16.
Entrustment of import and export and undertaking of entrusted import and export
of goods
Traders may entrust other traders to import or export all
kinds of goods, or undertake import and export of all kinds of goods entrusted
by other traders, except those on the list of goods banned or suspended from
import and on the list of goods banned or suspended from export.
Article 17.
Entrustment of import and export and undertaking of entrusted import and export
of goods under permits
For goods imported or exported under permits, the entruster
or the entrustee shall obtain import or export permits before signing
entrustment or entrustment undertaking contracts.
Article 18.
Entrustment of import and export of goods of organizations and individuals
other than traders
Vietnamese organizations and individuals other than traders
may, on the basis of contracts signed in accordance with law, entrust the
import or export of goods to meet their needs, except those on the list of
goods banned or suspended from import and on the list of goods banned or
suspended from export.
Article 19. Interests
and obligations of the import or export entruster and entrustee
The interests and obligations of the import or export
entruster and entrustee may be agreed upon by the involved parties in
entrustment or entrustment undertaking contracts.
Chapter V
GOODS SALE AND PURCHASE
AGENCY FOR FOREIGN COUNTRIES
Section 1. GOODS SALE AND PURCHASE AGENCY FOR FOREIGN
TRADERS
Article 20. Traders
acting as goods sale or purchase agents for foreign traders
1. Traders may act as agents of sale or purchase of all
kinds of goods for foreign traders, except those on the list of goods banned or
suspended from import and on the list of goods banned or suspended from export.
For goods on the list of goods exported and imported under permits, traders may
sign agency contracts only after obtaining permits of a competent agency.
2. Where it is specifically provided by law that agents may
only enter into agency contracts with one principal for a certain kind of goods
or service, traders shall observe such provision.
3. Traders may pay the turnover from the agency sale of
goods in Vietnam dong to foreign traders present in Vietnam; or may remit
abroad foreign-currency amounts as payments to foreign traders under
regulations on foreign exchange management and the guidance of the State Bank
of Vietnam, or make payment in goods not on the list of goods banned or
suspended from export; in case of paying in goods on the list of goods exported
under permits, they shall obtain permits of a competent agency.
4. If acting as purchase agents, traders shall request
foreign traders to transfer money in a freely convertible foreign currency via
bank so that they can purchase goods under agency contracts.
Article 21. Tax
obligations
1. Goods under purchase or sale agency contracts are liable
to taxes and other financial obligations as prescribed by Vietnamese law.
2. Vietnamese traders shall register, declare and pay taxes
and other financial obligations related to goods under sale or purchase agency
contracts and to their business activities as prescribed by law.
Article 22. Import and
export procedures
Goods under sale or purchase agency contracts with foreign
traders, when imported or exported, must go through the procedures applicable
to imports or exports as prescribed in Article 4 of this Decree.
Article 23. Return of
goods
Goods under agency contracts for sale in Vietnam for
foreign traders may be re-exported if they are unsaleable in Vietnam. The tax
refund complies with regulations of the Ministry of Finance.
Section 2. HIRE OF FOREIGN TRADERS AS AGENTS FOR OVERSEAS
SALE OF GOODS
Article 24. Hire of
foreign traders as agents for overseas sale of goods
1. Traders may hire foreign traders to act as agents for
overseas sale of all kinds of goods, except those on the list of goods banned
or suspended from export. For goods on the list of goods exported under permits
as prescribed in this Decree, traders may sign contracts to hire agents for
overseas sale only after obtaining permits of the Ministry of Industry and
Trade.
2. Traders that hire agents for overseas goods sale shall
sign agency contracts with foreign traders and shall remit to Vietnam amounts
of money earned from sale contracts according to regulations on foreign
exchange management and the guidance of the State Bank of Vietnam.
3. In case of receiving payments for the sale in goods,
traders shall observe the current law on import of goods.
Article 25. Tax
obligations
1. Goods under agency contracts for overseas sale of goods
are liable to taxes and other financial obligations prescribed by Vietnamese
law.
2. Traders shall register, declare and pay taxes and other
financial obligations related to the hire of foreign traders to act as agents
for overseas sale of goods under the guidance of the Ministry of Finance.
Article 26. Receipt of
returned goods
1. Goods exported under agency contracts for overseas sale
may be re-imported into Vietnam if they are unsaleable overseas.
2. Goods re-imported into Vietnam mentioned in Clause 1 of
this Article are not liable to import duty and are eligible for refund of
export duty (if any) under the guidance of the Ministry of Finance.
Article 27. Import and
export procedures
Goods under agency contracts for overseas sale, when
exported from or re-imported into Vietnam under Article 26 of this Decree, must
go through the procedures applicable to imports or exports as prescribed in
Article 4 of this Decree.
Chapter VI
GOODS PROCESSING INVOLVING
FOREIGN ELEMENTS
Section 1. PROCESSING OF GOODS FOR FOREIGN TRADERS
Article 28. Traders
undertaking processing of goods for foreign traders
Except the cases specified in Article 36 of this Decree,
Vietnamese traders, including those with foreign investment in Vietnam, may
undertake processing of goods for foreign traders, except goods on the list of
goods banned or suspended from import and goods on the list of goods banned or
suspended from export. For goods to be imported or exported under permits,
traders may sign contracts only after obtaining permits of the Ministry of
Industry and Trade.
Article 29. Processing
contracts
A processing contract must be made in writing or in another
form of equivalent legal validity in accordance with the Commercial Law and
must include at least the following clauses and terms:
1. Names and addresses of the contracting parties and the
direct processor.
2. Names and quantities of products to be processed.
3. Processing price.
4. Payment time limit and mode.
5. List, quantities and values of imported raw materials,
auxiliary materials and supplies and home-made raw materials, auxiliary
materials and supplies (if any) for processing; use norms of raw materials,
auxiliary materials and supplies; norms of supplies consumption and wastage
rates of raw materials in processing.
6. List and value of machinery and equipment (if any)
hired, borrowed or donated for processing.
7. Measures to treat waste materials, scraps and faulty
products and principles of disposal of hired or borrowed machinery and
equipment and unused raw materials, auxiliary materials and supplies after the
termination of the processing contract.
8. Place and time of goods delivery.
9. Trademarks and appellations of origin of goods.
10. Validity duration of the contract.
Article 30. Use and
consumption norms and wastage rates of raw materials, auxiliary materials and
supplies
1. Use and consumption norms and wastage rates of raw
materials, auxiliary materials and supplies may be agreed upon by the parties
in processing contracts, taking into account norms and wastage rates established
in relevant production and processing sectors of Vietnam at the time of signing
such contracts.
2. At-law representatives of traders directly undertaking
the processing shall take responsibility before law for using imported raw
materials, auxiliary materials and supplies for proper processing purposes and
the accuracy of use and consumption norms and wastage rates of raw and
auxiliary materials for processing.
Article 31. Lease,
borrowing and importation of machinery and equipment of principals for the performance
of processing contracts
Processors may rent or borrow machinery and equipment of
principals for the performance of processing contracts. The lease, borrowing or
donation of machinery and equipment must be agreed upon in processing
contracts.
Article 32. Rights and
obligations of principals and processors
1. Principals:
a/ To deliver all or part of raw materials and supplies for
the processing as agreed upon in processing contracts;
b/ To receive back all processed products; machinery and
equipment rent or borrowed by processors; raw materials, auxiliary materials,
supplies and scraps after the liquidation of processing contracts, except when
they are permitted to be exported on the spot, destroyed or donated under this
Decree;
c/ To send experts to Vietnam to provide technical guidance
on production and inspect the quality of processed products as agreed upon in
processing contracts;
d/ To take responsibility for the right to use trademarks
and appellations of origin of goods;
dd/ To strictly observe relevant Vietnamese laws on
processing activities and terms and clauses of signed processing contracts;
e/ To export on the spot processed products; leased or lent
machinery and equipment; unused raw materials, auxiliary materials and
supplies; faulty products and scraps under written agreements of involved
parties in accordance with current regulations on goods import and export
management, and perform tax and other financial obligations as prescribed by
law.
2. Processors:
a/ To enjoy exemption from import duty on machinery,
equipment, raw materials, auxiliary materials and supplies temporarily imported
within prescribed norms and wastage rates for the performance of processing
contracts; to enjoy exemption from export duty on processed products;
b/ To hire other traders to conduct processing;
c/ To be supplied with part or the whole of raw materials,
auxiliary materials and supplies for processing as agreed upon in processing
contracts; and to pay export duty in accordance with the Law on Import Duty and
Export Duty for quantities of domestically purchased raw materials, auxiliary
materials and supplies;
d/ To receive remunerations from principals in the form of
processed products, except products on the list of goods banned or suspended
from import. Products on the list of imports subject to permits or goods
subject to specialized management permits must comply with regulations on grant
of permits and specialized management;
dd/ To observe the Vietnamese law on processing activities,
export, import and domestic manufacture of goods, and terms and clauses of
signed processing contracts;
e/ To carry out procedures for on-the-spot export of
processed goods; leased or borrowed machinery and equipment; unused raw
materials, auxiliary materials and supplies; faulty products and scraps as
authorized by principals.
3. Conditions for the on-the-spot export of processed
products; leased and borrowed machinery and equipment; unused raw materials,
auxiliary materials and supplies; and faulty products and scraps specified at
Point e, Clause 1 and Point e, Clause 2 of this Article are prescribed as
follows:
a/ Strictly complying with regulations on import and export
management, taxes and other financial obligations prescribed by law;
b/ Having sale and purchase contracts signed between
foreign traders or their lawful authorized persons and importing traders.
Article 33.
Intermediary processing
Traders may undertake intermediary processing, whereby:
1. Processed products under a processing contract are used
as raw materials for another processing contract in Vietnam.
2. Processed products under the first-stage processing
contract are delivered under the principal’s designation to traders under the
next-stage processing contract.
Article 34.
Liquidation and settlement of processing contracts
1. Upon the termination of a processing contract or when a
processing contract ceases to be effective, the contracting parties shall
liquidate the processing contract and carry out the procedures for settling the
contract with customs offices.
The Ministry of Finance shall guide procedures for
settlement of processing contracts by processors with customs offices.
2. The bases for liquidation of a processing contract are
the quantity of imported raw materials, auxiliary materials and supplies and
the quantity of exported products according to the use norms of raw materials,
auxiliary materials and supplies, consumption norms of supplies, and wastage
rates as agreed in the processing contract.
The bases for settlement of a processing contract are the
quantity of imported raw materials, auxiliary materials and supplies, the
quantity of re-exported raw materials, auxiliary materials and supplies, and
the quantity of exported products according to the use norms of raw materials,
auxiliary materials and supplies, consumption norms of supplies, and wastage
rates conformable with the practical performance of the contract.
3. Machinery and equipment leased or borrowed under the
contract; unused raw materials, auxiliary materials and supplies, faulty
products and scraps must be disposed of as agreed upon in the processing
contract and in accordance with Vietnamese law.
4. The destruction of waste materials, faulty products and
scraps (if any) may be effected only after obtaining written approval of provincial-level
Natural Resources and Environment Departments, and is subject to customs
supervision. If destruction is not permitted in Vietnam, they must be
re-exported as designated by principals.
5. The donation of machinery, equipment, raw materials, auxiliary
materials, supplies, scraps and faulty products is provided for as follows:
a/ The principal shall make a written document on the
donation;
b/ The donation recipient shall carry out import procedures
according to current import regulations; pay import duty and other taxes (if
any), and make property registration according to current regulations;
c/ Scraps and faulty products within the use norms and
wastage rates and on the list of scraps permitted for import are not required
to go through customs procedures, are exempted from import duty but liable to
value-added tax and enterprise income tax.
Article 35. Customs
procedures
The Ministry of Finance shall guide customs procedures and
financial obligations for processed goods for export, and supervise the import
and export related to processing contracts.
Article 36. Other
forms of processing
1. The processing, reprocessing or repair of machinery and
equipment for foreigners on the list of goods banned from import or export may
be conducted only if the following conditions are satisfied:
a/ It has a plan and measures to treat waste materials and
scraps of the processing and prevent environmental pollution approved by the
provincial-level Natural Resources and Environment Department;
b/ All products and goods are re-exported overseas and may
not be sold in Vietnam;
c/ Permission of a line ministry according to the
responsibility assignment specified in Appendix I to this Decree is obtained.
2. Based on the responsibility assignment specified in
Appendix I to this Decree, line ministries and ministerial-level agencies shall
specifically guide these forms of processing.
Section 2. ORDERING OF OVERSEAS PROCESSING OF GOODS
Article 37. General
provisions
1. Traders may order overseas processing of goods which are
permitted to be circulated in the Vietnamese market for business purposes as
prescribed by law.
2. The exportation of machinery, equipment, raw materials,
auxiliary materials and supplies for processing and the importation of
processed products must comply with regulations on import and export
management.
3. Contracts on overseas processing of goods and customs
procedures applicable to the import and export of processed goods must comply
with Articles 29 and 35 of this Decree.
Article 38. Rights and
obligations of traders ordering overseas processing of goods
1. To temporarily export machinery, equipment, raw
materials, auxiliary materials and supplies, to transfer through border gates
machinery, equipment, raw materials, auxiliary materials and supplies from a
third country to the processor for the performance of the processing contract.
2. To re-import processed products. Upon the termination of
a processing contract, to re-import machinery, equipment and unused raw
materials, auxiliary materials and supplies.
3. To sell processed products and machinery, equipment, raw
materials, auxiliary materials and supplies already exported for the
performance of the processing contract on the market of the country where the
processing is conducted or on another market, and pay taxes according to
current regulations.
4. To be exempted from import duty and export duty on
machinery, equipment, raw materials, auxiliary materials and supplies which are
temporarily exported and re-imported; if not re-importing them, to pay export
duty in accordance with the Law on Import Duty and Export Duty.
5. To send experts and technical workers to test and
inspect processed products before acceptance.
6. To take responsibility for the right to use trademarks
and appellations of origin of goods.
7. The Ministry of Finance shall guide the performance of
tax obligations for processed goods imported for domestic consumption.
Chapter VII
TRANSIT OF GOODS THROUGH
VIETNAMESE TERRITORY
Article 39. Traders
providing the service of transporting goods in transit
Traders that have business registration certificates of
forwarding and transportation business lines may provide the service of
transporting goods of foreign owners on transit through the Vietnamese
territory.
Article 40. Transit of
goods through the Vietnamese territory
1. All kinds of goods owned by foreign organizations or
individuals, except weapons, ammunitions, explosives, highly dangerous goods
and goods on the lists of goods banned from trading or export, suspended from
export, banned or suspended from import, may be transited through the
Vietnamese territory.
Transit procedures must be carried out at border-gate
customs branches.
2. Weapons, ammunitions, explosives and highly dangerous
goods may be transited through the Vietnamese territory only after it is so
permitted by the Prime Minister.
The transportation of goods on the list of highly dangerous
goods through the Vietnamese territory must comply with the Vietnamese law on
transportation of dangerous goods and relevant treaties to which the Socialist
Republic of Vietnam is a contracting party.
3. Goods on the lists of goods banned from trading or
export, suspended from export, banned or suspended from import, and goods
imported and exported under permits may be transited through the Vietnamese
territory after it is so permitted by the Ministry of Industry and Trade; where
treaties to which Vietnam is a contracting party provide otherwise, such
treaties prevail.
4. Goods transited through the Vietnamese territory are
subject to supervision by Vietnamese customs throughout their movement in the
Vietnamese territory, be taken in and out of Vietnam via prescribed border
gates and along prescribed routes; the quantity of goods taken out of Vietnam
must be exactly the same as the quantity of goods taken in and in the original
packages and containers.
5. Owners of transited goods shall pay customs fees and
other charges applicable to transited goods under current regulations of
Vietnam.
6. Transited goods may not be sold in the Vietnamese
territory. In case of necessity for such goods to be sold in Vietnam,
permission of the Ministry of Industry and Trade is required.
7. The Ministry of Industry and Trade shall guide
procedures for transiting goods through the Vietnamese territory to implement
transit agreements which contain provisions different from those of this
Article.
8. The Ministry of Finance shall guide procedures for
storage of transited goods in warehouses and storage yards, procedures for
change of means of transport of transited goods, and for extension of time
limits related to transited goods.
9. The Ministry of Transport shall guide transit routes.
Chapter VIII
ORGANIZATION OF
IMPLEMENTATION AND IMPLEMENTATION PROVISIONS
Article 41.
Implementation provisions
1. The Ministry of Finance shall direct the customs service
to provide on a periodical or unexpected basis the Ministry of Industry and
Trade and related ministries and sectors involved in the management of import
and export activities with data on enterprises conducting import and export
business and other business lines prescribed in this Decree, on import and
export values according to the lists of goods and markets, and the Ministry of
Industry and Trade with relevant data on goods import and export.
2. The Ministry of Industry and Trade shall assume the
prime responsibility for, and coordinate with related ministries and sectors
and provincial-level People’s Committees in, supervising the implementation of
this Decree; shall detect and notify concerned ministries and sectors of
improper regulations (if any) in the latter’s legal documents guiding the
implementation of this Decree for revision of these regulations.
Article 42.
Implementation provisions
1. This Decree takes effect on February 20, 2014, and
replaces the Government’s Decree No 12/2006/ND-CP of January 23, 2006,
detailing the implementation of the Commercial Law regarding export, import,
processing and goods purchase and sale agency activities with foreign
countries.
2. Ministers, heads of ministerial-level agencies, heads of
government- attached agencies and chairpersons of provincial-level People’s
Committees shall guide and implement this Decree.-
ON BEHALF OF THE GOVERNMENT
PRIME MINISTER Nguyen Tan Dung |
APPENDIX I
LIST OF GOODS BANNED FROM
IMPORT OR EXPORT
(To the Government’s Decree No. 187/2013/ND-CP of November 20, 2013)
(To the Government’s Decree No. 187/2013/ND-CP of November 20, 2013)
This list applies to the import and export of goods for
commercial and non-commercial purposes, the import and export of goods in
border areas; and aid goods of governments or non-governmental organizations.
I. GOODS BANNED FROM EXPORT
Number
|
Description of goods
|
1
|
Weapons, ammunitions, explosives (excluding industrial
explosives), military technical equipment.
(The
Ministry of National Defense shall publish a list of goods with HS codes in
the Import and Export Tariffs)
|
2
|
a/ Relics, antiques, national treasures under ownership
by the State, ownership of political or socio-political organizations;
b/ Assorted cultural publications banned or decided to be
suspended from dissemination and circulation in Vietnam.
(The
Ministry of Culture, Sports and Tourism shall guide the implementation,
publish a list of goods specified at Points a and b above with HS codes in
the Import and Export Tariffs)
|
3
|
a/ Assorted publications banned from dissemination and
circulation in Vietnam;
b/ Postage stamps banned from trading, exchange, display
and dissemination in accordance with the Law on Post.
(The
Ministry of Information and Communications shall guide the implementation,
publish a list of goods at Points a and b above with HS codes in the Import
and Export Tariffs)
|
4
|
Logs, sawn timber from domestic natural forests.
(The
Ministry of Agriculture and Rural Development shall guide the implementation,
publish a list of goods with HS codes in the Import and Export Tariffs)
|
5
|
a/ Precious and rare wild animals and plants and precious
and rare domestic animals and plants of IA-IB groups as specified in the
Government’s Decree No. 32/2006/ND-CP of March 30, 2006, on management of
endangered, precious and rare forest plants and animals and precious and rare
wild animals and plants in the “Red Book” already committed by Vietnam with
international organizations;
b/ Precious and rare aquatic species;
c/ Livestock breeds and plant varieties on the list of precious
and rare livestock breeds and plant varieties banned from export promulgated
by the Ministry of Agriculture and Rural Development in conformity with the
2004 Ordinance on Livestock Breeds and the 2004 Ordinance on Plant Varieties.
(The
Ministry of Agriculture and Rural Development shall publish a list of goods
specified at Points a, b and c above with HS codes in the Import and Export
Tariffs)
|
6
|
Encrypted products used for protection of state secrets.
(The
Ministry of National Defense shall guide the implementation)
|
7
|
a/ Schedule-1 toxic chemicals defined in the Convention
on the Prohibition of the Development, Production, Stockpiling and Use of
Chemical Weapons and on their Destruction and Annex 1 to the Government’s
Decree No. 100/2005/ND-CP of August 3, 2005, on the implementation of the
Convention on the Prohibition of the Development, Production, Stockpiling and
Use of Chemical Weapons and on their Destruction.
b/ Chemicals on the list of banned chemicals prescribed
in Appendix III to the Government’s Decree No. 108/2008/ND-CP of October 7,
2008, detailing and guiding a number of articles of the Law on Chemicals.
(The
Ministry of Industry and Trade shall publish a list of goods specified at
Points a and above b with HS codes in the Import and Export Tariffs)
|
II. GOODS BANNED FROM IMPORT
Number
|
Description of goods
|
1
|
Weapons, ammunitions, explosives (excluding industrial
explosives), military technical equipment.
(The
Ministry of National Defense shall publish a list of goods with HS codes in
the Import and Export Tariffs)
|
2
|
Assorted fireworks (excluding signal fires used for
navigational safety under the guidance of the Ministry of Transport), sky
lanterns, assorted devices causing interference to vehicle speedometers.
(The
Ministry of Public Security shall guide the implementation and publish a list
of goods with HS codes in the Import and Export Tariffs)
|
3
|
Used consumer goods, including the following goods
groups:
a/ Textiles and garments, footwear, clothes;
b/ Electronic appliances;
c/ Refrigerating appliances;
d/ Home electric appliances;
dd/ Medical equipment;
e/ Interior decoration goods;
g/ Home appliances made of pottery, ceramic, glass,
metal, plastic, rubber, and other materials.
(The Ministry of Industry and Trade shall specify goods at
Points a thru g above with HS codes in the Import and Export Tariffs);
h/ Goods being used information technology products.
(The
Ministry of Information and Communications shall publish a list of goods with
HS codes in the Import and Export Tariffs)
|
4
|
a/ Assorted publications banned from dissemination and
circulation in Vietnam;
b/ Postage stamps banned from trading, exchange, display
and dissemination in accordance with the Law on Post;
c/ Radio equipment and radio-wave appliances which do not
comply with radio frequency master plans and relevant technical regulations
in accordance with the Law on Radio Frequencies.
(The
Ministry of Information and Communications shall guide the implementation and
publish a list of goods specified at Points a, b and c above with HS codes in
the Import and Export Tariffs)
|
5
|
Assorted cultural publications banned from dissemination
and circulation or decided to be suspended from dissemination and circulation
in Vietnam.
(The
Ministry of Culture, Sports and Tourism shall guide the implementation and
publish a list of goods with HS codes in the Import and Export Tariffs)
|
6
|
a/ Right-hand drive means of transport (including those
in knocked-down forms and those with converted drive before being imported in
Vietnam), excluding special-use right-hand drive vehicles operating within a
restricted location and not joining traffic, including: crane trucks; canal
diggers, street sweepers, street washers; garbage trucks; road builders;
passenger cars in airports and lifting trucks in warehouses and ports;
concrete-pumping vehicles; vehicles moving only within golf courses or parks;
b/ Assorted automobiles and their spare parts which have
their frame or engine numbers erased, modified or tampered with;
c/ Assorted motorcycles, special-use motorbikes and
motorbikes which have their frame or engine numbers erased, modified or
tampered with;
(The
Ministry of Transport shall publish a list of goods specified at Points a, b
and c above with HS codes in the Import and Export Tariffs)
|
7
|
Used supplies and vehicles, including:
a/ Engines, frames, inner tubes, tires, spare parts and
motors of cars, tractors and motorbikes;
b/ Chassis of cars and tractors, fitted with engines
(including new chassis fitted with used engines and used chassis fitted with
new engines);
c/ Assorted cars which have been transformed in structure
compared with their original designs or have their frame or engine numbers
erased, modified or tampered with;
d/ Ambulances;
(The Ministry of Transport shall publish a list of goods specified
at Points a thru d above with HS codes in the Import and Export Tariffs);
dd/ Bicycles;
e/ Motorcycles and motorbikes.
(The
Ministry of Industry and Trade shall publish a list of goods specified at
Points dd and e above with HS codes in the Import and Export Tariffs)
|
8
|
Chemicals in Annex III of the Rotterdam Convention.
(The
Ministry of Agriculture and Rural Development and the Ministry of Industry
and Trade shall, based on their assigned responsibility, publish a list of
goods with HS codes in the Import and Export Tariffs)
|
9
|
Pesticides banned from use in Vietnam.
(The
Ministry of Agriculture and Rural Development shall publish a list of goods
with HS codes in the Import and Export Tariffs)
|
10
|
Wastes and scraps, refrigerating equipment using C.F.C.
(The
Ministry of Natural Resources and Environment shall publish a list of goods
with HS codes in the Import and Export Tariffs)
|
11
|
Products and materials containing asbestos of the
amphibole group.
(The
Ministry of Construction shall publish a list of goods with HS codes in the
Import and Export Tariffs)
|
12
|
a/ Schedule-I toxic chemicals defined in the Convention
on the Prohibition of the Development, Production, Stockpiling and Use of
Chemical Weapons and on their Destruction and Annex 1 to the Government’s
Decree No. 100/2005/ND-CP of August 3, 2005, on the implementation of the
Convention on the Prohibition of the Development, Production, Stockpiling and
Use of Chemical Weapons and on their Destruction
b/ Chemicals on the list of banned chemicals prescribed
in Appendix III to the Government’s Decree No. 108/2008/ND-CP of October 7,
2008, detailing and guiding a number of articles of the Law on Chemicals.
(The
Ministry of Industry and Trade shall publish a list of goods specified at
Points a and b above with HS codes in the Import and Export Tariffs)
|
APPENDIX II
LIST OF GOODS IMPORTED AND
EXPORTED UNDER PERMITS AND SUBJECT TO SPECIALIZED MANAGEMENT
(To the Government’s Decree No. 187/2013/ND-CP of November 20, 2013)
(To the Government’s Decree No. 187/2013/ND-CP of November 20, 2013)
This list applies to the import and export of goods for
commercial and non-commercial purposes, the import and export of goods in
border areas; and aid goods of governments or non-governmental organizations.
I. LIST OF GOODS IMPORTED AND EXPORTED UNDER PERMITS AND
SUBJECT TO SPECIALIZED MANAGEMENT BY THE MINISTRY OF INDUSTRY AND TRADE
A
|
Exports
|
Mode of management
|
1
|
a/
Chemicals and products containing chemicals
|
a/
Complying with the Law on Chemicals and Decrees detailing the implementation
|
b/
Schedule-2 and 3 chemicals provided in Annex 1 to the Government’s Decree No.
100/2005/ND-CP of August 3, 2005, on the implementation of the Convention on
the Prohibition of the Development, Production, Stockpiling and Use of
Chemical Weapons and on their Destruction
|
b/
Complying with the Government’s Decree No. 100/2005/ND-CP of August 3, 2005
|
|
c/
Pre-substances used in industries (according to the Law on Drug Prevention
and Control and documents guiding the implementation)
|
c/
Export permit
|
|
2
|
Minerals
|
Promulgation
of lists of goods subject to conditional export, with prescribed conditions
or standards
|
3
|
Explosive
pre-substances, industrial explosives
|
Export
permit
|
4
|
Goods exported within quotas set by foreign countries.
(The
Ministry of Industry and Trade shall announce these goods in conformity with
Vietnam’s agreements or international commitments with foreign countries)
|
Export
permit
|
5
|
Goods
subject to export control in accordance with international treaties to which
Vietnam is a contracting party, to be promulgated by the Ministry of Industry
and Trade for each period
|
Export
permit
|
6
|
Goods
subject to the grant of automatic export permits: The Ministry of Industry
and Trade shall publish a list of goods to which the grant of automatic
export permits applies for each period and organize the grant of such permits
under current regulations on grant of permits.
|
Automatic
export permit
|
B
|
Imports
|
Mode of management
|
1
|
Line
thrower
|
Import
permit
|
2
|
Goods
subject to import control in accordance with international treaties to which
Vietnam is a contracting party, to be promulgated by the Ministry of Industry
and Trade for each period
|
Import
permit
|
3
|
Goods
subject to the grant of automatic import permits: The Ministry of Industry
and Trade shall publish a list of goods to which the grant of automatic
import permits applies for each period and organize the grant of such permits
under current regulations on grant of permits
|
Automatic
import permit
|
4
|
Goods subject to tariff quotas:
a/ Salt;
b/ Material tobacco;
c/ Poultry eggs;
d/ Refined sugar, crude sugar.
The
Ministry of Industry and Trade shall specify these goods items with HS codes
in the Import and Export Tariffs
|
Import
permit according to tariff quotas
|
5
|
a/
Chemicals and products containing chemicals
|
a/
Complying with the Law on Chemicals and Decrees detailing the implementation
|
b/
Schedule-2 and 3 chemicals provided in Annex 1 to the Government’s Decree No.
100/2005/ND-CP of August 3, 2005, on the implementation of the Convention on
the Prohibition of the Development, Production, Stockpiling and Use of
Chemical Weapons and on their Destruction
|
b/
Complying with the Government’s Decree No. 100/2005/ND-CP of August 3, 2005
|
|
c/
Pre-substances used in industries (according to the Law on Drug Prevention
and Control and documents guiding the implementation)
|
c/
Import permit
|
|
6
|
Explosive
pre-substances, industrial explosives
|
Import
permit, clearly prescribing conditions and procedures for grant of permits
|
7
|
Tobacco
materials, tobacco products, cigarette rolling papers; machines and equipment
exclusively used for cigarette production and spare parts
|
Complying
with the Government’s regulations on cigarette production and trading
|
Management principles:
1. For goods exported within quotas set by foreign
countries, the Ministry of Industry and Trade shall reach agreement with line
ministries and related commodity associations on determining quota allocation
methods to ensure publicity, transparency and rationality.
2. For goods on the lists of goods imported and exported
under automatic permits, the Ministry of Industry and Trade shall publish these
lists and organize the implementation in each period.
II. LIST OF GOODS IMPORTED AND EXPORTED UNDER PERMITS AND
SUBJECT TO SPECIALIZED MANAGEMENT BY THE MINISTRY OF TRANSPORT
A
|
Exports
|
Mode of management
|
None
|
||
B
|
Imports
|
Mode of
management
|
Signal fires for navigational safety
(The
Ministry of Transport shall publish a list of goods with HS codes in the
Import and Export Tariffs, and prescribe procedures for grant of permits)
|
Import
permit
|
III. LIST OF GOODS IMPORTED AND EXPORTED UNDER PERMITS AND
SUBJECT TO SPECIALIZED MANAGEMENT BY THE MINISTRY OF AGRICULTURE AND RURAL
DEVELOPMENT
A
|
Exports
|
Mode of management
|
1
|
a/
Precious and rare, endangered, wild, terrestrial animals and plants which
need to be placed under export control in accordance with the CITES which
Vietnam has committed to implement
|
a/
Based on the provision of the CITES, prescribing export conditions and
guiding procedures
|
b/
Precious and rare, wild, terrestrial animals and plants of groups IIA and IIB
specified in the Government’s Decree No. 32/2006/ND-CP
|
b/
Prescribing conditions and guiding procedures for export
|
|
2
|
Precious
and rare plant varieties and livestock breeds
|
Guiding
in details in accordance with the Ordinance on Plant Varieties and the
Ordinance on Livestock Breeds
|
3
|
Ornamental,
shade and old trees from domestic natural forests
|
Prescribing
conditions and dossiers for export
|
4
|
Firewood,
charcoal or firewood originating from domestic natural forests
|
Prescribing
conditions and guiding procedures for export
|
5
|
a/ Aquatic species subject to conditional export;
b/
Aquatic species which may be normally exported
|
Promulgating the list of aquatic species which may be
normally exported; species and conditions for export of aquatic species
subject to conditional export.
(promulgating
lists of goods with HS codes in the Import and Export Tariffs)
|
B
|
Imports
|
Mode
of management
|
1
|
Veterinary
drugs and materials for production thereof registered for first-time
importation into Vietnam
|
Test permit
|
2
|
Biological
and microbiological preparations, chemicals used in veterinary medicine
registered for first-time importation into Vietnam
|
Test
permit
|
3
|
a/
Pesticides and materials for production thereof outside the list of those
permitted for use in Vietnam
|
a/
Import permit, clearly prescribing conditions, volumes and procedures for
grant of permits
|
b/
Pesticides and materials for production thereof on the list of those subject
to restricted use
|
b/
Import permit, clearly prescribing conditions, volumes and procedures for
grant of permits
|
|
4
|
Livestock
breeds outside the list of those permitted for production and trading in
Vietnam; assorted insects not existing in Vietnam; sperms, embryos of
livestock breeds imported for the first time into Vietnam
|
Import
permit or test permit, clearly prescribing conditions and procedures for
grant of permits
|
5
|
Plant
varieties, live organisms in the field of plant protection and other articles
on the list of articles subject to plant quarantine for pest risk analysis
before being imported into Vietnam
|
Import
permit, clearly prescribing conditions and procedures for grant of permits
|
6
|
Plant
varieties outside the list of plant varieties permitted for production and
trading in Vietnam which are imported for research, test, trial production or
imported for international cooperation, as samples for display at exhibitions
and gifts or implementing investment programs, projects
|
Import
permit or test permit, clearly prescribing conditions and procedures for
grant of permits in accordance with the Ordinance on Plant Varieties and the
Ordinance on Livestock Breeds
|
7
|
Livestock
feeds and materials for production thereof; aquatic feeds and materials for
production thereof, outside the list of feeds permitted for circulation in Vietnam
|
Import
permit or test permit, clearly prescribing conditions and procedures for
grant of permits
|
8
|
Fertilizers
outside the list permitted for production, trading and use in Vietnam
|
Import
permit, clearly prescribing conditions and procedures for grant of permits
|
9
|
Gene
sources of plants, domestic animals, microorganisms for research, scientific
and technical exchange
|
Import
permit, clearly prescribing conditions and procedures for grant of permits
|
10
|
Wild
animals and plants which need to be placed under import control in accordance
with the CITES which Vietnam has committed to implement
|
Based
on the provisions of the CITES, prescribing conditions and guiding procedures
for import
|
11
|
a/
Materials for production of biological and microbiological preparations,
chemicals and substances used in aquaculture to improve environment
|
a/
Regulations on the management of quality of imported materials
|
b/
Finished products on the list of products permitted for circulation in
Vietnam or on the list of products subject to conditional import
|
b/
Promulgating the list of products permitted for circulation in Vietnam (the
list of products which may be normally imported) and the list of products
subject to conditional import
|
|
c/
Finished products neither on the list of products permitted for circulation
in Vietnam nor the list of products subject to conditional import
|
c/
Import permit, clearly prescribing conditions, volumes and procedures for
grant of permits
|
|
12
|
a/
Aquatic species which may be normally imported
|
a/
Promulgating the list of aquatic species which may be normally imported
|
b/
Aquatic species subject to conditional import
|
b/
Promulgating the list of aquatic species subject to conditional import
|
|
c/
Aquatic species outside the list of products permitted for normal import
which are imported for the first time into Vietnam
|
c/
Import permit, clearly prescribing conditions, volumes and procedures for
grant of permits
|
|
13
|
a/ Live
aquatic animals used as food on the list of normal imports
|
a/
Promulgating the list of live aquatic animals used as food, which may be
normally imported
|
b/ Live
aquatic animals used as food outside the list of live aquatic species
imported to be used as food in Vietnam
|
b/
Regulations on risk assessment, grant of permits.
|
Management principles:
1. The Ministry of Agriculture and Rural Development shall
issue a list of goods permitted for production, trading, use or circulation in
Vietnam; a list of goods which may be normally exported or imported with HS
codes in the Import and Export Tariffs. Permits are not required for such
imports and exports.
2. The Ministry of Agriculture and Rural Development shall
publicly announce lists of imports, exports subject to specialized management
with HS codes in the Import and Export Tariffs and modes of management under
following principles:
a/ For goods imported for the first time into Vietnam and
goods outside the list permitted for production, trading, use or circulation in
Vietnam, the Ministry of Agriculture and Rural Development shall grant import
permits or test permits;
b/ For goods items subject to conditional import or export
without permits, the Ministry of Agriculture and Rural Development shall issue
a list and clearly prescribes import or export conditions. When fully meeting
such conditions, units shall carry out import or export procedures directly
with customs offices, without having to apply for permits;
c/ For goods exported or imported under permits, the
Ministry of Agriculture and Rural Development shall guide in detail conditions,
dossiers and procedures for grant of import permits; cases of import for test,
contents of test permits and duration.
Based on test results, the Ministry of Agriculture and
Rural Development shall decide to permit or not to permit the use and circulation
of goods in Vietnam. If permitted for use and circulation in Vietnam, goods may
be imported as needed, without any restrictions on quantity and value and
without import permits.
3. Every six months, the Ministry of Agriculture and Rural
Development shall announce goods items which have obtained good test results to
be added to the list of normal imports. Such goods may be imported as needed,
without any restrictions on quantity and value and without import permits.
IV. LIST OF GOODS IMPORTED AND EXPORTED UNDER PERMITS AND
SUBJECT TO SPECIALIZED MANAGEMENT BY THE MINISTRY OF NATURAL RESOURCES AND
ENVIRONMENT
A
|
Exports
|
Mode of management
|
None
|
||
B
|
Imports
|
Mode of management
|
Scraps
|
Prescribing
import conditions or standards
|
Management principles:
1. The Ministry of Natural Resources and Environment shall
specify the list, standards or conditions required for scraps permitted for
import in Vietnam, the aforesaid list of goods with HS codes in the Import and
Export Tariffs.
2. Based on conditions or standards and the aforesaid list
of scraps permitted for import, importing enterprises shall carry out
procedures at customs offices.
V. LIST OF GOODS IMPORTED AND EXPORTED UNDER PERMITS AND
SUBJECT TO SPECIALIZED MANAGEMENT BY THE MINISTRY OF INFORMATION AND
COMMUNICATIONS
A
|
Exports
|
Mode of management
|
1
|
Publications
(books, newspapers, magazines, paintings, photos, calendars)
|
Complying
with the laws on publication and press
|
B
|
Imports
|
Mode of management
|
1
|
Publications
(books, newspapers, magazines, paintings, photos, calendars)
|
Complying
with the laws on publication and press
|
2
|
Postage
stamps, stamp publications and postage stamp items
|
Import
permit
|
3
|
Microwave
equipment, transmitters, transmitters and receivers of radio waves of
frequency band of between 9 KHz and 400 GHz, and an output of 60 mW or higher
|
Import
permit
|
4
|
Special-use
plate-making and type-setting systems of the printing industry
|
Complying
with the law on printing activities.
|
5
|
Printing
machines of all kinds (offset, Flexo, gravure) and color photocopiers
|
Complying
with the law on printing activities
|
Management principles:
1. The Ministry of Information and Communications shall
publish lists of goods with HS codes in the Import and Export Tariffs;
prescribe standards to be complied with, dossiers and procedures for grant of
permits.
2. For the postage stamp group, pursuant to the Law on
Post, the Ministry of Information and Communications shall specify cases
requiring import permits, publish a list of goods with HS codes, prescribe
conditions and procedures for grant of permits.
VI. LIST OF GOODS IMPORTED AND EXPORTED UNDER PERMITS AND
SUBJECT TO SPECIALIZED MANAGEMENT BY THE MINISTRY OF CULTURE, SPORTS AND
TOURISM
A
|
Exports
|
Mode of management
|
1
|
Cinematographic
works and other audio-visual products, recorded on any material
|
Dossier
of origin
|
2
|
Cultural
works of all genres, newly produced on any material
|
Dossier
of origin; production and circulation permit
|
3
|
Plastic-art
works and works of applied art, paintings, photographic works
|
Dossier
of origin
|
4
|
Relics
and antiques not under the state ownership or the ownership by political
organizations and socio-political organizations
|
Export
permit
|
B
|
Imports
|
Mode of management
|
1
|
Cinematographic
works and other audio-visual products, recorded on any material
|
Approval
of content
|
2
|
Plastic-art
works and works of applied art, paintings, photographic works
|
Approval
of content
|
3
|
Electronic
game machines installed with prize-awarding programs and special-use
equipment of casino games
|
-
Prescribing conditions (on equipment and installed programs)
|
-
Enterprises having investment licenses or business registration certificates
granted under the Prime Minister’s Decision No. 32/2003/QD- TTg of February
27, 2003, may import these goods.
|
||
4
|
Children’s
toys
|
Publicizing
utilities and kinds of toys permitted for import
|
Management principles:
1. The Ministry of Culture, Sports and Tourism shall
publish the aforesaid lists of goods with HS codes in the Import and Export
Tariffs.
Products specified in Clauses 1, 2 and 3 of Part A above
may be permitted for export as needed and go through export procedures at
customs offices when:
a/ They have been permitted for production and circulation
in Vietnam, or
b/ They have papers evidencing their origin.
The Ministry of Culture, Sports and Tourism shall guide in
detail this principle; and refuse to grant export permits and approve the
quantities and values of exported products.
2. The Ministry of Culture, Sports and Tourism shall
specify the approval of contents of works and products specified in Clauses 1
and 2 of Part B above and shall authorize provincial-level Culture, Sports and
Tourism Departments to approve the contents of audio-visual products other than
cinematographic works imported by organizations and individuals in the
localities.
VII. LIST OF GOODS IMPORTED AND EXPORTED UNDER PERMITS AND
SUBJECT TO SPECIALIZED MANAGEMENT BY THE MINISTRY OF HEALTH
A
|
Exports
|
Mode of management
|
1
|
Addictive
drugs, psychotropics, pre-substances used as drugs and radioactive drugs
(including materials, finished drugs in single substances and in combined
substances)
|
Import
permit
|
B
|
Imports
|
Mode of management
|
1
|
Addictive
drugs, psychotropics, pre-substances used as drugs and radioactive drugs
(including materials, finished drugs in single substances and in combined
substances)
|
Import
permit, clearly prescribing conditions and procedures for grant of permits
|
2
|
Finished
medicines for prevention and treatment of human diseases, with registration
numbers
|
To be
imported as needed; certification of packing lists of imports is not required
|
3
|
Finished
medicines for prevention and treatment of human diseases, without
registration numbers
|
Import
permit
|
4
|
Materials
for production of medicines, pharmaceuticals, adjuvants, empty capsules and
packages in direct contact with medicines, of kinds newly used in Vietnam
|
Import
permit and publication
|
5
|
Cosmetics
directly affecting human health
|
Publicizing
products
|
6
|
Vaccines,
medical biologicals, without registration numbers
|
Import
permit
|
7
|
Medical
equipment that can directly affect human health, outside the list of those
permitted for import as needed
|
Import
permit
|
8
|
Chemicals
and preparations for killing insects and bacteria for domestic and medical
uses
|
Registering
circulation
|
9
|
Chemicals
and preparations for killing insects and bacteria for domestic and medical
uses, which have not been granted certificates of registration and
circulation in Vietnam
|
Import
permit
|
10
|
Cosmetics
not granted numbers of promulgation papers may be imported for research and
test
|
Import
permit
|
Management principles:
1. Goods subject to import permit may be imported in
quantities approved in import orders.
2. Goods subject to circulation registration, once they
have been granted registration numbers or goods subject to product
publicization with numbers of publicization papers, may be imported as needed,
without any restrictions on quantity and value and without import permits,
excluding goods on the list under special control in accordance with the Law on
Pharmacy.
3. The Ministry of Health shall guide in detail and specify
the aforesaid lists of goods with HS codes in the Import and Export Tariffs.
VIII. LIST OF GOODS IMPORTED AND EXPORTED UNDER PERMITS AND
SUBJECT TO SPECIALIZED MANAGEMENT BY THE STATE BANK OF VIETNAM
A
|
Exports
|
Mode of management
|
None
|
||
B
|
Imports
|
Mode of management
|
1
|
Metal
casts used for minting and stamping coins
|
Designating
enterprises permitted to import
|
2
|
Vault
doors (according to technical standards prescribed by the State Bank of
Vietnam)
|
Import
permit
|
3
|
Banknote-printing
paper
|
Designating
enterprises permitted to import
|
4
|
Banknote-printing
ink
|
Designating
enterprises permitted to import
|
5
|
Anti-counterfeiting
blank paper-pressing machines and anti-counterfeiting blank papers used for banknote,
checks and other valuable certificates and papers issued and managed by the
banking service
|
Designating
enterprises permitted to import
|
6
|
Banknote-printing
presses (according to technical standards prescribed by the State Bank of
Vietnam).
|
Designating
enterprises permitted to import.
|
7
|
Coin-molding
and -minting machines (according to technical standards prescribed by the
State Bank of Vietnam).
|
Designating
enterprises permitted to import.
|
Management principles:
The State Bank shall publish lists of good subject to
specialized management with HS codes in the Export and Import Tariffs;
designate enterprises permitted to import goods on these lists; prescribe
conditions and procedures for grant of import permits; import conditions; and
be responsible for managing the use of machines, equipment and supplies for
proper purposes.-