Công văn 1858/TCHQ-GSQL

In response to the Official Dispatch No.750/HQHCM-GSQL dated 25/3/2011 of Department of Customs of Ho Chi Minh City, the Official Dispatches No.340/HQDNa-GSQL on 21/3/2011 and 351/HQDNa-GSQL on 22/03/2011 of Department of Customs of Dong Nai Province for goods conducted procedures for export sent at bonded warehouses requesting for import into inland for consumption, the Vietnam Customs has the following opinions:

1. Regarding to customs procedures:

Goods conducted procedures for export sent at bonded warehouses are imported into inland by each type of respective import. Customs procedures are carried out as for goods imported from bonded warehouses into the inland under the guidance in clause 4 of Article 55 of the Circular No.194/2010/TT-BTC dated 06/12/2010 of the Ministry of Finance.

2. Regarding to business rights of export and import:

According to the Official Dispatch No.1899/BCT-XNK dated 07/3/2011 of the Ministry of Industry and Trade in response to the Vietnam Customs on the right to export and import of foreign traders without presence in Vietnam as: foreign traders who are not present in Vietnam, do not named in the declarations of exports upon taking the goods from bonded warehouses to foreign countries or do not named in the declarations of imports when bringing goods from bonded warehouses into the inland, shall not be required to apply for the certificate of registration for export and import rights as stipulated in the Decree No.90/2007/ND-CP.

Directorate of Customs replies for the Department of Customs of Ho Chi Minh City and the Department of Customs of Dong Nai Province to know and execute./.