To: Departments of Customs of provinces

Following the directive of Deputy Prime Minister Nguyen Sinh Hung in Official Dispatch No. 7332/VPCP-KTTH dated October 20, 2009 of Government Office on implementation of import control measures, Ministry of Finance provides following guidelines:

1. Customs procedures applied to imports: (1) List of consumer goods subject to tax payment before customs clearance; (2) List of goods subject to state inspection of quality; (3) List of goods subject to inspection of food safety. Sub-departments of customs at checkpoints shall move the imports on the above-mentioned lists to the red lane for physical inspection and inspection of numbers, taxable prices and origins.

General Department of Customs shall be notified of goods with large export turnover and increasing import demand, which will be included in the list of goods susceptible to false value declaration.

2. Imports on the list of consumer goods that have to pay tax before receiving specified in Clause 4 Article 12 of Decree No. 149/2005/ND-CP dated December 8, 2005 detailing on implementation of law on import-export shall not be moved to bonded warehouses and procedures at import checkpoint shall be completed.

List of consumer goods subject to tax payment before receipt in accordance with provisions of Ministry of Industry and Trade.

3. Strengthening supervision and inspection of customs:

3.1. Strengthen post-clearance inspection of imports under green lane or yellow lane or goods susceptible to commercial fraud.

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3.3. General Department of Custom and Provincial Departments of Customs should carry out more surprise inspections to discover and take actions against officials disobeying customs procedures; pay attention to goods temporarily imported for re-export, goods in transit, goods at border checkpoint, goods with adjusted tax rate or goods with high tax rate susceptible to commercial fraud.

4. Guidelines specified in point 1 and point 2 above shall be applied from December 12, 2009 until there are new guidance on this issue.

This document shall be posted at places where customs procedures are completed.

Difficulties that arise during the implementation should be reported to the General Department of Customs for instructions./.

PP. MINISTER
 DEPUTY MINISTRY




 Do Hoang Anh Tuan