Notes on customs procedures for repair and maintenance goods

Professional activities at Cao Bang Customs Department. Photo: Thai Binh

Accordingly, the Customs Department specifies regulations on management policies and customs procedures for goods brought into and taken out of bonded warehouses.

Clause 2, Article 85 of Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government detailing and providing measures for implementing the Law on Customs on customs procedures, inspection, supervision and control stipulates that goods from abroad brought into bonded warehouses include: “a) Goods of foreign owners who have not signed a sales contract with enterprises in Vietnam; b) Goods of Vietnamese enterprises imported from abroad waiting to be brought into the domestic market or waiting to be exported to a third country; c) Goods from abroad brought into bonded warehouses waiting to be exported to a third country”.

Article 88 of Decree 08/2015/ND-CP dated January 21, 2015 of the Government stipulates: “For goods from bonded warehouses brought abroad or brought into the domestic market or non-tariff zones, the owner or the person authorized by the owner must declare information about the goods leaving the bonded warehouse with the Customs Sub-department managing the bonded warehouse. In case of import into the Vietnamese market, customs procedures must be carried out as for goods imported from abroad according to the corresponding import type; the actual time of import of goods is the time when the customs authority confirms that the goods are taken out of the bonded warehouse”.

Customs procedures for goods from abroad brought into bonded warehouses, goods from bonded warehouses brought into the domestic market: Implement according to the provisions in Clause 1, Clause 4, Article 91 of Circular No. 38/2015/TT-BTC dated March 25, 2015, amended and supplemented by Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance regulating customs procedures; customs inspection and supervision; export tax, import tax and tax management for exported and imported goods.

Regarding previewing goods, sampling goods and services performed in bonded warehouses: Article 18 of the Customs Law, Article 17 of Circular No. 38/2015/TT-BTC dated March 25, 2015, amended and supplemented by Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance, stipulates that previewing goods is the right of the customs declarant to perform before making a customs declaration to ensure that the customs declaration is accurate.

According to the provisions of Article 83 and Article 87 of Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government, the owner of goods sent to the bonded warehouse directly or authorizes the owner of the bonded warehouse or the customs clearance agent to perform services such as sampling goods to serve the management or customs procedures, reinforcing, dividing packages, packaging; consolidating goods, classifying goods grades, maintaining goods for goods sent to the bonded warehouse. When performing, the owner of goods or the owner of the bonded warehouse must have a written notice before performing to the Customs Sub-Department managing the bonded warehouse to organize monitoring and supervision.

Regarding regulations on management policies and customs procedures for temporary import and re-export, management policies for temporary import and re-export forms are stipulated in Articles 39, 40, and 41 of the Law on Foreign Trade Management and are guided in detail from Articles 12 to 16 of Decree 69/2015/ND-CP dated May 15, 2018 of the Government detailing a number of articles of the Law on Foreign Trade Management.

Customs procedures for temporary import and re-export are stipulated in Article 47 and Article 55 of Decree No. 08/2015/ND-CP, amended and supplemented by Decree No. 59/2018/ND-CP Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government.

Source: https://haiquanonline.com.vn/nhung-luu-y-ve-thu-tuc-hai-quan-doi-voi-hang-hoa-sua-chua-bao-duong-193862.html