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THE GOVERNMENT
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 187/2013/ND-CP
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Hanoi,
November 20, 2013
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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
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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.
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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.
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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
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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:
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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.
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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
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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.
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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.
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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;
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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.
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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.
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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.
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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.
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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.
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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
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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.
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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.
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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;
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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:
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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:
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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.
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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.
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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.
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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.
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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.-
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APPENDIX I
LIST OF GOODS BANNED FROM
IMPORT OR EXPORT
(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.
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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
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(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)
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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)
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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;
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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)
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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:
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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.
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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)
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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)
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
...
...
...
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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)
...
...
...
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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)
...
...
...
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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
...
...
...
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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
...
...
...
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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
...
...
...
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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
...
...
...
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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
...
...
...
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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
...
...
...
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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
...
...
...
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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;
...
...
...
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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
...
...
...
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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
...
...
...
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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
...
...
...
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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
...
...
...
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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
...
...
...
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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
...
...
...
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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.
...
...
...
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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
...
...
...
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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
...
...
...
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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
...
...
...
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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
...
...
...
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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
...
...
...
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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
...
...
...
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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
...
...
...
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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:
...
...
...
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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
...
...
...
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Addictive
drugs, psychotropics, pre-substances used as drugs and radioactive drugs
(including materials, finished drugs in single substances and in combined
substances)
Export
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
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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
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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
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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.
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A
Exports
Mode of management
None
B
Imports
Mode of management
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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
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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).
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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.-