Pursuant to this Decision, waste in the list approved by the Prime Minister is removed from the list of imported goods subject to customs clearance requirements at entry checkpoints.
Imported waste must be subject to particular regulations concerning entry checkpoints laid down in the Circular No. 01/2019/TT-BCT of the Ministry of Industry and Trade.
Upon importing goods, customs declarants have the option of carrying out customs procedures at Sub-departments of Customs at checkpoints as provided in Article 4 in this Decision or other places outside of entry checkpoints in the following cases:
- Customs procedures for clearance of equipment, machinery and other supplies imported for building plants and premises may be implemented at Customs Sub-departments at places where these plants, premises or warehouses thereof are located.
- Customs procedures for clearance of goods imported for contract manufacturing, production of other goods for domestic consumption, export and export processing may be implemented at:
+ Customs Sub-departments at places where headquarters, branch's office or workshops are located;
+ Customs Sub-departments supervising processed or manufactured goods under the jurisdiction of Customs Departments at cities or provinces where workshops or entry checkpoints are located.
For more details, please read the Decision No. 23/2019/QD-TTg in force from September 1, 2019 and replacing the Decision No. 15/2017/QD-TTg dated May 12, 2017.
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