Customs procedures for the purchase, sale and exchange of goods by border residents

– 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.

– Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government detailing and implementing measures of the Customs Law on customs procedures, inspection, supervision, control and customs. - Joint Circular No. 01/2008/TTLT-BCT-BTC-BGTVT-BNN&PTNT-BYT-NHNN dated January 31, 2008 guiding the implementation of Decision No. 254/2006/QD-TTg dated November 7, 2006 of Prime Minister;

– Official Dispatch No. 1420/TTg-KTTH dated August 27, 2008 of the Prime Minister on customs clearance of border import and export goods;

– Circular No. 38/2015/TT-BTC dated March 25, 2015 regulating customs procedures; customs inspection and supervision; export tax, import tax and tax administration for exported and imported goods.

Step 2: Border gate customs receive customs dossiers and goods submitted and presented by border residents for preliminary inspection and supervision (or details if found to be inconsistent with declaration or have undeclared goods or have goods violating export and import regulations); Resolve export and import procedures and tax regime for exported and imported goods (if any) and tax exemption regime for imported goods, handle violations (if any) according to regulations. Determine and decide on customs clearance of exported and imported goods for border residents; liquidate and store records of border residents according to regulations.

– The goods owner presents the border ID card or border laissez-passer issued by the competent authority of the bordering country to enjoy tax exemption.

– Goods traded or exchanged by border residents are not required to be declared on customs declarations for goods within the prescribed norms; For goods exceeding the limit, the excess amount must be declared on the non-commercial declaration.

– If goods traded or exchanged by border residents exceed the prescribed limit, the Customs Authority will collect tax directly on the Non-commercial Export/Import Goods Declaration for the portion exceeding that limit.

– Goods purchased, sold or exchanged by border residents do not have to submit a Certificate of Origin (C/O). Determining the origin of goods in this case is based on the actual inspection by customs officials.