Customs procedures for goods trading activities at border markets, border-gate markets and markets in border-gate economic zones

– Authority or competent person authorized or decentralized to implement (if any): None.

– Agency directly implementing administrative procedures: Customs Branch.

– Coordinating agency to carry out administrative procedures (if any): None.

But for goods purchased at markets and then exported across the border or imported across the border and sold at these markets, customs procedures must be completed at the border gate customs, according to the following steps:

Step 1. The goods owner or customs declarant must declare the exported or imported goods on the customs declaration and submit or present the declaration and documents related to the goods, and present the goods to the border gate customs authority for processing. Export and import procedures and customs clearance of goods across borders according to regulations.

Step 2. The border gate customs authority checks and compares the goods owner's declaration on the customs dossier with the actual goods and handles customs clearance procedures for export and import goods for the goods owner according to the provisions of law for import and export goods. Each specific batch of exported and imported goods according to regulations.

– Other documents on customs records, customs procedures for exported and imported goods according to sales contracts prescribed by the Ministry of Finance, except bills of lading and commercial contracts.

– Must have a Health Quarantine Certificate issued by the Health Quarantine Agency (for goods subject to health quarantine); and Certificate of registration for state inspection of goods quality for goods subject to inspection.

– Goods imported across borders are entitled to import tax incentives if they meet the conditions under bilateral agreements between the Government of Vietnam and the Government of the bordering country; Customs declaration and submission of certificates of origin (C/O) for goods eligible for import tax incentives are implemented according to - Circular No. 38/2015/TT-BTC dated March 25 /2015 regulations on customs procedures; customs inspection and supervision; export tax, import tax and tax administration for exported and imported goods and Circular No. 45/2007/TT-BTC dated May 7, 2007 of the Ministry of Finance guiding the implementation of import tax rates special offers. In cases where special preferential tax rates apply, importers must present a Certificate of Origin - C/O (except in cases where the total value of the shipment (FOB) does not exceed 200 USD).