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Vietnam: Where must goods imported to inland or exported to abroad through free trade zones go through?

Pursuant to point b, clause 8, Article 90 ofCircular 38/2015/TT-BTCstipulating the customs procedures for goods entering and leaving free trade zones within border-gate economic zones as follows:

Customs procedures for goods entering and leaving free trade zones within border-gate economic zones

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8. Customs supervision over goods entering, leaving, or passing through free trade zones.

a) The free xem bóng đá trực tiếp vtv2 must have a boundary separated from the outside (except for the Special Economic-xem bóng đá trực tiếp vtv2 Lao Bao, Quang Tri province and the International Border-Gate Economic Zone Cau Treo, Ha Tinh province, which are implemented according to the regulation of the Prime Minister the Government of Vietnam), with customs control gates to supervise goods entering and leaving the free xem bóng đá trực tiếp vtv2;

b) Goods entering, leaving the free xem bóng đá trực tiếp vtv2, or goods transported imported to inland or exported to abroad through free trade zones must go through customs control gates and be subject to customs supervision;

c) Goods imported from abroad into domestic territory or exported from domestic territory abroad when passing through the free xem bóng đá trực tiếp vtv2 must follow the routes managed by Customs in cooperation with the free xem bóng đá trực tiếp vtv2 management board as specified.

9. The sale of duty-free goods to tourists in the free xem bóng đá trực tiếp vtv2 of the border-gate economic zone shall be implemented according to separate guidelines from the Ministry of Finance.

Therefore, according to the regulations, goods transported imported to inland or exported to abroad through free trade zones must go through customs control gates and be subject to customs supervision.

Vietnam: Where must goods imported to inland or exported to abroad through free trade zones go through?(Image from the Internet)

Do goods exported from the free trade zoneto abroad undergo customs procedures in Vietnam?

Pursuant to Article 42 ofDecree 08/2015/ND-CPstipulating the customs procedures for goods entering and leaving the free xem bóng đá trực tiếp vtv2 as follows:

Customs procedures for goods entering and leaving the free xem bóng đá trực tiếp vtv2

1. Goods from abroad entering the free xem bóng đá trực tiếp vtv2, goods exported from the free xem bóng đá trực tiếp vtv2 abroad must declare customs.

2. Goods from the free xem bóng đá trực tiếp vtv2 entering domestic territory must follow procedures like imported goods.

3. Goods from domestic territory entering the free xem bóng đá trực tiếp vtv2 must follow procedures like exported goods.

4. Goods transferred from one free xem bóng đá trực tiếp vtv2 to another perform customs procedures like goods transported under customs supervision.

5. The Minister of Finance stipulates customs procedures for goods entering and leaving the free xem bóng đá trực tiếp vtv2.

And based on clause 5, Article 90Circular 38/2015/TT-BTCstipulating the customs procedures for goods entering and leaving the free xem bóng đá trực tiếp vtv2 within border-gate economic zones as follows:

Customs procedures for goods entering and leaving free trade zones within border-gate economic zones

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5. Goods from the free xem bóng đá trực tiếp vtv2 exported abroad

a) Goods from the free xem bóng đá trực tiếp vtv2 exported abroad perform customs procedures as regulated for each type of export;

b) Goods imported from abroad or domestic, then exported intact abroad must specify in the export goods declaration in the information comment box "export the goods intact as imported under import goods declaration or VAT invoice or purchase invoice number ……. dated …….".

6. Goods from the free xem bóng đá trực tiếp vtv2 within the border-gate economic zone exported to domestic territory:

a) Goods from the free xem bóng đá trực tiếp vtv2 sold into domestic territory must perform customs procedures except for goods listed in the immediate tax payment list when imported from abroad into the free xem bóng đá trực tiếp vtv2 within the border-gate economic zone as regulated by the Ministry of Finance;

b) Customs procedures are performed according to the regulations in Chapter II of this Circular. As a basis for organizations and individuals in domestic territory to calculate the tax payable when performing import procedures, organizations and individuals in the free xem bóng đá trực tiếp vtv2 must perform as follows:

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Therefore, based on the above regulations, goods from the free xem bóng đá trực tiếp vtv2 exported abroad must perform customs procedures based on each type of export.

What is a free xem bóng đá trực tiếp vtv2 in Vietnam?

Article 2 of the Regulation on the operation of free trade zones within economic zones, and border-gate economic zones, issued together withDecision 100/2009/QD-TTgstipulates as follows:

Terminology explanation

In this Regulation, the following terms are understood as follows:

1. A free xem bóng đá trực tiếp vtv2 is a geographic area with defined boundaries separated from the outside territory by a solid fence, with gates and entries that ensure conditions for the control of the customs authority and related functional agencies, with customs authorities supervising, inspecting goods, and vehicles entering and leaving the area.

2. A free xem bóng đá trực tiếp vtv2 within economic zones, and border-gate economic zones includes: free trade zones, special economic trade zones, industrial trade zones, and other zones with different names established under the Decision of the Prime Minister the Government of Vietnam, where trade exchange relations with the outside are export-import relations.

3. Domestic territory is the part of Vietnam's territory outside the free xem bóng đá trực tiếp vtv2.

Thus, according to the above regulations, a free xem bóng đá trực tiếp vtv2 is understood as a geographic area with defined boundaries, separated from the outside territory by a solid fence, with gates and entries that ensure conditions for the control of the customs authority and related functional agencies, and with customs authorities supervising and inspecting goods and vehicles entering and leaving the area.