From 2017, July 1st the following imported goods must go through customs procedures at the import border gates: cigarettes, cigars and other tobacco preparations for smoking, inhaling, chewing, smelling, latching (Code 2401, 2402, 2403); alcohol (codes 2204, 2205, 2206, 2207, 2208); beer; Cars less than 16 seats; aircraft, yachts; Gasoline; Air conditioners of 90,000 BTU or less; Goods subject to quarantine of animals and goods subject to aquatic product quarantine according to the list prescribed by the Ministry of Agriculture and Rural Development; Scrap according to the list prescribed by the Prime Minister.
The decision specifies that goods not on the above list may go through customs procedures at import border gates or customs clearance sites outside import border gates according to the provisions of the Customs Law and Decree No. 8/2015/ND-CP dated 2015, January 21th of the Government.
In cases where the goods are of various types (on the list and not on the list), they must go through the customs procedures at the import border gates.
When customs procedures are carried out outside the border gate:
Imported goods on the list of goods subject to customs procedures at borde gates of entry or at customs clearance sites outside border gates of importation in the following cases:
1. Equipment, machinery and materials imported for the construction of factories or works shall be subject to customs procedures at the customs offices of the localities where their factories, works or warehouses are located.
2. Raw materials, materials, equipment, machinery, components and spare parts in service of processing or production may go through customs procedures at the customs offices of the localities where exist the factories or production establishments.
Goods temporarily imported for participation in trade fairs, exhibitions or product displays may go through customs procedures at customs offices where exist fairs, exhibitions or products.
4. Goods imported into duty-free shops may go through customs procedures at customs offices managing duty-free shops.
5. Goods imported into the non-tariff area shall be cleared from customs at the customs office managing the non-tariff area.
6. Goods imported for the purpose of emergency relief under Clause 1, Article 50 of the Customs Law may go through customs procedures at the customs offices where natural disasters or epidemics occur or request emergency relief. granted.
Special-purpose goods imported into service of national security and defense according to the provisions of Clause 2, Article 50 of the Customs Law may go through customs procedures at the customs offices' requests at the request of the customs declarers.
8. Gasoline is taken from bonded warehouses to customs clearance places where traders have petrol and oil depots.
9. Imported goods which have been put together to be delivered to retail locations shall be subject to customs procedures at the customs office managing such retail stores.
Other cases are decided by the Prime Minister.