Thông tư 28/2014/TT-BVHTTDL

Nội dung toàn văn Circular No. 28/2014/TT-BVHTTDL regulations on activities of international goods purchase and sale


THE MINISTRY OF CULTURE, SPORTS AND TOURISM
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.: 28/2014/TT-BVHTTDL

Hanoi, December 31, 2014

 

CIRCULAR

REGULATIONS ON ACTIVITIES OF INTERNATIONAL GOODS PURCHASE AND SALE UNDER CULTURAL LINE MANAGEMENT OF THE MINISTRY OF CULTURE, SPORTS AND TOURISM

Pursuant to the Law on Commerce No. 36/2005/QH11 dated June 14, 2005;

Pursuant to the Law on Cultural Heritage No. 28/2001/QH10 dated June 29, 2001 and the Law No. 32/2009/QH12 dated June 18, 20090 amending and supplementing a number of articles of the Law on Cultural Heritage No. 28/2001/QH10;

Pursuant to the Law on Cultural Heritage No. 28/2001/QH10 dated June 29, 2001 and the Law No. 32/2009/QH12 dated June 18, 20090 amending and supplementing a number of articles of the Law on Cultural Heritage No. 28/2001/QH10;

Pursuant to the Government's Decree No. 103/2009/NĐ-CP dated November 06, 2009 promulgating operation regulation on culture and business of public cultural services;

Pursuant to the Government’s Decree No. 79/2012/NĐ-CP dated October 05, 2012 regulating art performance and fashion shows; beauty and model pageants; circulation and business activities of audio and video recordings of art and theatrical performances;

Pursuant to the Government's Decree No. 86/2013/NĐ-CP dated July 29, 2013 on business activities of non-table games intended for foreigners;

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Pursuant to the Government's Decree No. 187/2013/NĐ-CP dated November 20, 2013 detailing the implementation of the Law on international goods sale and purchase and goods sale, purchase, processing and transit agency activities with foreign countries;

Pursuant to the Government's Decree No. 76/2013/NĐ-CP dated July 16, 2013 regulating defining the functions, tasks, entitlements and organizational structure of the Ministry of Culture, Sports and Tourism;

At the request of Director General of the Department of Planning and Finance;

The Minister of Culture, Sports and Tourism promulgates the Circular regulating the management of activities of international goods purchase and sale under cultural line management of the Ministry of Culture, Sports and Tourism.

Chapter I

GENERAL PROVISIONS

Article 1. Scope and regulated entities

1. This Circular regulates activities of international goods purchase and sale under cultural line management of the Ministry of Culture, Sports and Tourism according to the Decree No. 187/2013/NĐ-CP and other legal documents concerning cultural line management.

2. This Circular applies to Vietnamese entrepreneurs, other organizations, individuals (hereinafter referred to as entrepreneurs) concerning activities of international goods purchase and sale under cultural line management of the Ministry of Culture, Sports and Tourism as regulated in the Law on Commerce.

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Article 2. Interpretation of terms

In this Circular, some terms are construed as follows:

1. Cinema works and other audiovisual products

a) Cinema works means art products that are expressed in moving images accompanied by sounds and other means on principles of cinematographic languages, including:

- Movies are cinema works including feature films, documentaries, scientific films, cartoons and other types;

- Celluloid roll films mean the films that are produced through cinematographic technical means with images being recorded on plastic films to show onto a screen via a cine-projector;

- Video films mean the films that are produced through video technical means with moving images and sounds being recorded on magnetic tapes and other magnetic recording materials to show via a video device;

- Digital films mean the films that are produced through digital technology with moving images and sounds being captured and recorded as files into video tapes, hard discs, flash memories or other media to show via a digital device;

- TV films mean video films, digital films that are aired on TV;

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b) Other audiovisual products recorded on all materials include audio and video recordings, softwares stored in cassette tapes, video tapes, CD, VCD, DVD, CD-ROM, computer discs, IC, hard disks, and other digital media.

2. Works of applied fine arts and plastic arts

a) Works of plastic arts mean the works that are expressed in lines, colors, blocks and layouts such as painting, sculpture, graphics, arts of arrangement and other similar forms, and exist in a unique form.

b) Works of applied fine arts mean the works that are expressed in lines, colors, blocks and layouts with functions closely associated with some useful objects, produced in large quantity by hands or machinery such as icons, handicrafts, forms expressed on products, packages.

3. Electronic game machines installed with a reward paying program and dedicated devices for casino games mean goods, machines and facilities integrated with content and pictures, or with other built-in electronic games from which winners may receive rewards in cash or in kind.

Article 3. General principles of managing exportation and importation of goods under line management of the Ministry of Culture, Sports and Tourism

1. Any goods as defined under cultural line management of the Ministry of Culture, Sports and Tourism when being imported or exported must follow the regulations on appraisal and conformity approval and must meet conditions of specific imports and exports according to applicable regulations.

2. HS code of the lists of imported, exported goods under cultural line management of the Ministry of Culture, Sports and Tourism is instructed in the Appendix I enclosed herewith. HS code does not regulate content or ownership with respect to imported, exported goods.

3. Identifying goods as eligible or ineligible for import or export must be based on the followings:

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b) Legal ownership, possession or use with respect to imported, exported goods.

4. Entrepreneurs shall be responsible for declaring all information related to culture and entertainment contained in machinery, equipment or other audiovisual products recorded on all types of imported, exported materials. Entrepreneurs shall be punished under the law if they are found failing to carry out the declaration.

5. Any document sent to competent agencies by entrepreneurs that is written in a foreign language must be translated into Vietnamese before being submitted to competent agencies for approval. Entrepreneurs must be responsible for the translation unless otherwise regulated in Clause 2, Article 8 hereof.

6. Manner of paying fees, charges and return of results:

a) Entrepreneurs must be responsible for paying fees, charges for the appraisal of cultural products according to applicable regulations. Payment of fees, charges is made direct at the document receiving agency, via account transfer or by post;

b) The document receiving agency shall return results at the agency or by post at the request of entrepreneurs.

Chapter II

PARTICULAR PROVISIONS

Section 1. EXPORTATION OF GOODS

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1. Any goods that contain the following information shall be banned from export:

a) Inciting people to come out against the Socialist Republic of Vietnam and sabotaging united bloc of the whole people;

b) Propaganda to incite violence, war of expansion; causing hatred among the peoples; spreading reactionary ideas, culture, obscene and dissolute lifestyles, criminal acts, debaucheries, superstitions going against practices and customs and harming health and ecological environment;

c) Information that is not appropriate for ethical, cultural and traditional values of the people;

d) Disclosing secrecy of the Communist Party and State, military, security, economy, foreign policy, privacy of individuals and other secrets as defined by the law;

dd) Distorting historical truth; denying revolution achievements; hurting the people, great people and national heroes, heroines; slandering and hurting reputation of agencies, organizations and dignity of individuals;

2. Any cultural product that is defined as being banned or suspended from circulation, subject to revocation, confiscation or destruction in Vietnam;

3. Relics, antiques:

a) Fossils of humans, animals and plants from the pre-history of Vietnam;

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c) Documents made from materials that bear values for studies of history, culture and sovereignty of Vietnam, national heroes, famous persons who had positive influence on the development of the country;

d) Relics and antiques that bear typical values in history, culture and science from the late Dynastic Epoch;

dd) Manuscripts of literary works, originals of plastic art works (painting, graphics, sculpture), photographic works bearing high values in ideas and art forms, exerting pervasive influence on society composed from September 1945 up to now;

e) Relics and antiques made from materials that bear values in history, culture and science from the ranked and listed historical - cultural remains and scenic beauties;

g) Relics and antiques made from materials that bear typical values in history, culture and science from ethnic minorities throughout the territory of the Socialist Republic of Vietnam manufactured and created before 1975;

h) Relics and antiques made from materials that bear typical values in relation to important events and careers of typical revolutionaries, outstanding political and military activists during the establishment of the Communist Party, the Democratic Republic of Vietnam, during the wars of resistance for independence and unification of the country from September 1945 up to now;

i) Antiques made from materials that bear typical values in history, culture and science originated from foreign countries (except temporary imports);

k) Antiques over 100 years ;

List of relics, antiques banned from export are defined in the Circular No. 19/2012/TT-BVHTTDL dated December 28, 2012 of the Ministry of Culture, Sports and Tourism regulating ban of relics, antiques from export.

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Article 5. Goods exported under permits

1. For export of relics, antiques not owned by the State, political or socio-political organizations, the exporter is required to obtain the permit for bringing relics, antiques abroad issued by the Minister of Culture, Sports and Tourism according to the conditions defined in Clause 1, Article 21 of the Government’s Decree No. 98/2010/NĐ-CP dated September 21, 2010 detailing the implementation of a number of articles of the Law on Cultural Heritage and the Law on Amendments and Supplements to a number of articles of the Law on Cultural Heritage.

2. The agency that receives documents and settles procedures for issuance of permit: Department of Cultural Heritage.

3. Procedures for application for issuance of permit for bringing relics, antiques abroad:

Any entrepreneur that requests issuance of the permit for bringing relics and antiques abroad must send a set of documents direct or by post to the Department of Cultural Heritage. The set of documents includes:

a) A request form submitted to the Minister of Culture, Sports and Tourism (See Form 01 instructed in the Appendix II enclosed herewith);

b) Certificate of ownership transfer from the old owner;

c) Registration documents for relics, antiques;

Within seven working days since receipt of the documents, the competent agency shall issue a written notice to the entrepreneur for supplements upon finding the submitted documents are not eligible and adequate as regulated.

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The permit for bringing relics, antiques abroad issued by the Ministry of Culture, Sports and Tourism shall serve as the basis for the entrepreneur to carry out customs formalities.

Section 2. PROVISIONS ON IMPORT OF GOODS

Article 6. Goods banned from import

1. The following goods shall be banned from import:

a) Inciting people to come out against the Socialist Republic of Vietnam and sabotaging the united bloc of the whole people;

b) Propaganda to incite violence, war of expansion; cause hatred among the peoples; spread reactionary ideas, culture, obscene and dissolute lifestyles, criminal acts, debaucheries, superstitions against practices and customs, harming ecological environmental health;

d) Information that discloses secrecy of the Communist Party and State, secrecy of military, security, economy, foreign policy, privacy of individuals and other secrets as defined by the law;

dd) Distorting historical truth; denying revolution achievements; hurting the people, great people and national heroes, heroines; slandering and hurting reputation of agencies, organizations and dignity of individuals;

c) Information that is not appropriate for ethical, cultural and traditional values of the people;

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Article 7. Works of plastic arts, fine arts and photography

1. Works of plastic arts, fine arts and photography to be imported into Vietnam must be assessed and approved by the competent agency.

2. Powers to appraise and approve the import of works of plastic arts, fine arts and photography:

a) Department of Fine Arts, Photography and Exhibitions shall receive documents, appraise and approve the works of applied plastic arts, fine arts and photography imported by central agency-affiliated organizations;

b) The Service of Culture, Sports and Tourism shall receive documents, appraise and approve the works of applied plastic arts, fine arts and photography imported by local-affiliated organizations;

3. Procedures for approval of the import of works of applied plastic arts, fine arts and photography:

Entrepreneurs that request appraisal and approval of imported works must send 01 set of documents direct or by post to the Department of Fine Arts, Photography and Exhibitions or the Service of Culture, Sports and Tourism. The set of documents includes:

a) A request form submitted to the Minister of Culture, Sports and Tourism (See Form 02 instructed in the Appendix II enclosed herewith);

b) Pictures of imported works of which the materials, size and origin must be specified;

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Within five working days since receipt of the documents, the competent agency shall issue a written notice to the entrepreneur for supplements upon finding the submitted documents are not eligible and adequate as regulated.

Within seven working days since receipt of adequate and eligible documents, the competent agency shall issue a written notice about result of appraisal and approval of the imported works. Otherwise, the competent agency must issue a written reply specifying the reasons.

The written approval of the imported works shall serve as the basis for the entrepreneur to carry out customs formalities.

Article 8. Cinema works and audiovisual products

1. Cinema works:

a) Any cinema works to be imported into Vietnam must be appraised and approved by the competent agency.

b) Powers to appraise and approve content of imported cinema works:

- Vietnam Cinema Department shall receive the documents and grant the permit for film dissemination with respect to:

+ Feature films imported by domestic cinematographic establishments except the feature films owned by local cinematographic establishments that meet conditions for production and import as regulated.

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- The Service of Culture, Sports and Tourism of central-affiliated provinces and cities shall receive the documents and grant film dissemination permit with respect to documentaries, science films and cartoons imported by local cinematographic establishment.

- The Service of Culture, Sports and Tourism of central-affiliated provinces and cities shall receive the documents and grant feature film dissemination permit if in the preceding year, the local cinematographic establishment has met the following conditions:

+ Production of at least 10 feature films (celluloid roll films) that are granted dissemination;

+ Import of at least 40 feature films (celluloid roll films) that are granted dissemination;

If such local cinematographic establishment fails to meet two conditions in the year, the Service of Culture, Sports and Tourism shall no longer have the power to grant feature film dissemination permit.

- Annually, from December 25 – 31, based on the number of celluloid feature films that are granted dissemination in the year, Vietnam Cinema Department shall be responsible for making notice to the General Department of Customs about the lists of services of culture, sports and tourism that meet conditions for issuance of feature film dissemination permit to local cinematographic establishments in the coming year.

- As for imported cinema works to aired on TV:

General Director of Vietnam Television, directors of radio-television stations of provinces shall be entitled to autonomy and responsibility for airing on television the cinema works imported by themselves.

c) Entities permitted for import:

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d) Procedures for approval of content of imported cinema works:

Entrepreneurs that request appraisal and approval of imported cinema works must send 01 set of documents direct or by post to Vietnam Cinema Department, the Service of Culture, Sports and Tourism. The set of documents includes:

- A registration form for appraisal and approval of content of the works (See Form 03 instructed in the Appendix II enclosed herewith);

- Documents that prove legal origin of the works or products;

- The works to be appraised and approved for import;

- Certified true copy of the Investment certificate or Certificate of Enterprise registration or Certificate of Business registration;

Within seven working days since receipt of the documents, the competent agency shall issue a written notice to the entrepreneur for supplements upon finding the submitted documents are not eligible and adequate as regulated.

Within 45 working days since receipt of adequate and eligible documents, the competent agency shall issue a written notice about result of the appraisal and approval of content of the works. Otherwise, the competent agency must issue a written reply specifying the reasons.

Film dissemination permit or the written approval of the imported cinema works issued by the competent agency shall serve as the basis for the entrepreneur to carry out customs clearance.

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a) Audio and video recordings of art and theatrical performances to be imported must be appraised and approved by the competent state agency;

b) Powers to appraise and approve content of audio and video recordings of art and theatrical performances to be imported:

- The Department of Performing Arts shall receive the documents and issue the written approval of content of audio and video recordings of art and theatrical performances imported by central agency-affiliated organizations;

- The Service of Culture, Sports and Tourism shall receive the documents and issue the written approval of content of audio and video recordings of art performances imported by local organizations;

c) Procedures for issuance of written approval of content of audio and video recordings of art and theatrical performances:

Entrepreneurs that request issuance of written approval of content of audio and video recordings of art and theatrical performances must send 01 set of documents direct or by post to the Department of Performing Arts or the Service of Culture, Sports and Tourism. The set of documents includes:

- An application form for issuance of the written approval (See Form 04 instructed in the Appendix II enclosed herewith);

- List of authors, works and performers;

- Pieces of music, lyrics or literary scenario (for foreign works, Vietnamese translation must be added and the translator shall take legal responsibility for accuracy of the translation);

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- Sample packages of audio and video recordings (if any);

- Certified true copy of the Establishment Decision or Certificate for registration in import of audio and video recordings

Within three working days since receipt of the documents, the competent agency shall issue a written notice to the entrepreneur for supplements upon finding the submitted documents are not eligible and adequate as regulated.

Within five working days since receipt of adequate and eligible documents, the Department of Performing Arts or the Service of Culture, Sports and Tourism shall be responsible for issuing the written approval. Otherwise, the competent agency must issue a written reply specifying the reasons.

d) Imported products in the form of audio and video recordings that act as substitutes or illustrations for books and bear no relation to art performances, fashion shows, beauty contests, sports and entertainments shall be instructed by the Ministry of Information and Communications;

3. For any audiovisual product built in machinery, equipment, components, vehicles or any other audiovisual product recorded in all types of materials carrying entertaining, electronic game contents (except online electronic games and the games as defined in Article 10) and other cultural contents other than the products as defined in Clauses 1, 2 of this Article, the competent agency shall carry out consideration and settlement based on the request documents submitted by the entrepreneur.

a) Competent agencies that receive and settle the documents:

- The Department of Planning and Finance under the Ministry of Culture, Sports and Tourism shall receive and settle the documents submitted by entrepreneurs who have registered for investment activities or have head offices and branches situated in the administrative division of from two central-affiliated cities and provinces and more.

- The Service of Culture, Sports and Tourism shall receive and settle the documents submitted by local organizations;

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Entrepreneurs that request import of goods must send 01 set of documents direct or by post to The Department of Planning and Finance under the Ministry of Culture, Sports and Tourism or the Service of Culture, Sports and Tourism. The set of documents includes:

- A request form (See Form 05 instructed in the Appendix II enclosed herewith);

- Certified true copy of the Investment certificate or Investment license, Certificate of Enterprise registration or Certificate of Business registration or other similar legal papers and certificate of satisfaction of business conditions (if any);

- Documents that prove legal origin of works and products to be imported (enclosed with a Vietnamese translation);

- Description of content, images and mode of operation/use, types, quantity and functions of each type of goods and other information relating to imported products (if any);

- Sample product requested for import;

Within seven working days since receipt of the documents, the competent agency shall issue a written notice to the entrepreneur for supplements upon finding the submitted documents are not eligible and adequate as regulated.

Within 10 working days since receipt of adequate and eligible documents, the competent agency shall issue a written notice to the entrepreneur about rejection or approval of the import with reasons specified.

The written approval issued by the Ministry of Culture, Sports and Tourism or the Service of Culture, Sports and Tourism shall serve as the basis for the entrepreneur to carry out customs formalities. Customs authority shall carry out procedures to confirm customs clearance for the goods upon receipt of the written approval of content of such goods issued by competent agencies according to the provisions set out in Clause 2, Article 11 hereof.

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Article 9. Kid toys

1. Kid toys must be ensured 100% new;

2. Quality of kid toys must be ensured to conform to National technical regulation on kid toy safety as prescribed in the Circular No. 18/2009/TT-BKHCN dated June 26, 2009 of the Ministry of Science and Technology on National technical regulation on kid toy safety – QCVN 3:2009/BKHCN.

3. Content, form, design and function of kid toys must be ensured not to harm education and development of kids’ personalities, not to impose danger or negative effects on their health and not to violate the provisions set out in Article 6 hereof.

Kid toys that meet conditions mentioned above shall qualify for import into Vietnam. Import procedures are carried out at the customs authority;

Article 10. Electronic game machines built in with a prize paying program intended for foreigners and equipment dedicated for casino games

1. Import of electronic game machines built in with a prize paying program intended for foreigners and equipment dedicated for casino games shall be put into consideration by the competent agency to confirm if import conditions and the list of imports are met.

2. Competent agencies that receive and settle the documents: the Department of Planning and Finance under the Ministry of Culture, Sports and Tourism.

3. Entities to be granted import permits: Entrepreneurs that have already granted Investment certificate, Investment license, Certificate of enterprise registration, Certificate of business registration or similar legal papers, Certificate of satisfaction of business conditions for non-table electronic games intended for foreigners, and Certificate of casino business.

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- Machines, equipment must be 100% new. Contents, images, sounds and forms must meet requirements for quality and be suitable for Vietnamese people and do not violate the provisions on prohibition against dissemination and circulation in Vietnam;

- Must have a location for installation and doing business for imported machines and equipment in accordance with the business registration issued by the competent agency;

- Travellodge establishment recognition that is still unexpired at the time of importation as regulated.

- Must comply with other requirements as prescribed in the Investment certificate or the Business registration certificate and Certificate of satisfaction of business conditions for non-table electronic games intended for foreigners, and Certificate of casino business.

5. Procedures to ask for confirmation of satisfaction of import conditions and the list of imports:

Any entrepreneur who requests confirmation of satisfaction of import conditions and the list of imports must send a set of documents direct or by post to the Department of Planning and Finance under the Ministry of Culture, Sports and Tourism. The set of documents includes:

- A request form (See Form 06 as instructed in the Appendix II enclosed herewith) in which it is required to specify name, type, firm and manufacturer of imported machines, equipment, components and types of non-table games; quantity and value of each item; time limit and total of machines allowed for business of non-table game services intended for foreigners; Location for installation of machines and equipment; address of enterprises and other information regarding quantity and types of machines (if any);

- Certified true copy of Investment certificate, Investment license, Certificate of enterprise registration, Certificate of business registration or similar legal papers, Certificate of satisfaction of conditions for business of non-table electronic games intended for foreigners, and Certificate of casino business;

- Catalogues that describe functions, designs, content, built-in programs, instructions, types, firms, manufacturers, suppliers and documents that describe independent verifying organization or any assessment service providers for machines and equipment to be imported according to the law.

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Within 10 working days since receipt of adequate and eligible documents, in reliance on the conditions as prescribed in Clause 4 of this Article, the Ministry of Culture, Sports and Tourism shall issue a document confirming the satisfaction of import conditions and list of imports by the entrepreneur. In case an entrepreneur that is not defined in the list eligible for importation or yet to meet import conditions, the Ministry of Culture, Sports and Tourism shall issue a written reply with reasons specified.

A written approval of satisfaction of import conditions and list of imports issued to the entrepreneur by the Ministry of Culture, Sports and Tourism shall serve as the basis for the customs authority to allow the entrepreneur to transport the goods for storage at some location pending professional inspection conducted by cultural agencies. The customs authority shall carry out procedures of customs clearance for such goods upon receipt of a written approval (of content of the goods) issued by the cultural agency as prescribed in Clause 2, Article 11 hereof.

The entrepreneur shall be responsible to the law for transporting and storing the imported goods until customs clearance is completed.

6. As for any entrepreneur that needs additional imports or replacements for current machines and equipment, in addition to the submission of declaration documents as prescribed in Clause 5 of this Article, request form for confirmation of satisfaction of import conditions and list of imports, it is required to note down total number of machines accepted for business under the decision of competent agencies; detailed list of machines, equipment and types currently operational for business, provisionally available, destroyed or pending permission for destruction; import date of such imported machines, equipment and other information regarding number and types (if any).

Procedures for confirmation of satisfaction of import conditions and the list of additional imports or replacements are instructed in Clause 5 hereof.

Section 3. REGULATIONS ON PURCHASE, SALE AND DISTRIBUTION OF GOODS

Article 11. Purchase, sale and distribution of goods

1. Only goods that meet import conditions and are eligible for importation under this Circular shall be eligible for purchase, sale and distribution in Vietnam.

Only importers that have functions in business and distribution of audiovisual products in Vietnam shall be eligible for doing business and distribution of audiovisual products in Vietnam.

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For goods that fail to meet the conditions for dissemination and circulation as prescribed by the law, the Service of Culture, Sports and Tourism shall request the entrepreneur to carry out re-export or destruction, report results of appraisal to upper line management agency, and at the same time make submission to the customs authority for completion of customs formalities according to the law.

3. Unless otherwise as regulated in other legal documents, in reliance on the proposal submitted by the entrepreneur, the written approval of content and confirmation of satisfaction of import conditions issued by competent agencies and other relevant documents, the Service of Culture, Sports and Tourism shall carry out the inspection and approval of content, stick labels for control and circulation for the imported goods as instructed in Clause 2 hereof. Information written on stamps and labels must include at least:

- Name of the agency that carries out inspection, appraisal and approval of content of the imported goods;

- Name of goods and basic information related to goods;

- Dates of inspection, appraisal and approval of content, dates of sticking stamps and labels;

- Signatures of competent persons and legal seals of stamp sticking agency;

- Other codes, signs (if necessary);

Chapter III

IMPLEMENTATION

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1. This Circular takes effect since March 01, 2015.

2. This Circular replaces:

a) The Circular No. 48/2006/TT-BVHTT dated May 05, 2006 providing guidance on the implementation of the Government's Decree No. 12/2006/NĐ-CP dated January 23, 2006, detailing the implementation of the Law on Trade applicable to international goods trade and the activities of agents, trading, processing, and transiting of goods with foreign partners.

a) The Circular No. 48/2006/TT-BVHTT dated May 05, 2006 providing guidance on the implementation of the Government's Decree No. 12/2006/NĐ-CP dated January 23, 2006, detailing the implementation of the Law on Trade applicable to international goods trade and the activities of agents, trading, processing, and transiting of goods with foreign partners.

3. Any difficulty that arises during the implementation of this Circular should be reported to the Ministry of Culture, Sports and Tourism (the Department of Planning and Finance) for early handling./.

 

 

THE MINISTER




Hoang Tuan Anh

 

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                Circular No. 28/2014/TT-BVHTTDL regulations on activities of international goods purchase and sale
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