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Legal documents in the field of import and export

Date 09-03-2021 Views: 599

Of all the stages of the import and export sector, Seawind always assesses the customs clearance stage as the most important and also the most complex one. Therefore, knowing the current law helps the customs declarant as well as the owner to avoid many troubles and problems in customs declaration. The problem is: what legal documents need to read and learn?

In this article, I will only list the number of relevant legal documents by topic. This is for the convenience of my personal search as well as for readers. To find and read the full content, it's very simple, you just need to copy the number of text, then search Google will see the detailed text. (I have found all the documents listed below on the internet) If you have dizziness headache, do not want to learn more, please contact Seawind to get the most accurate and complete advice.

To speed up, click on the link under the appropriate topic:

The laws of import and export
Customs procedures
Electronic customs
Classification and encoding HS
Administrative sanctions
Determine the taxable TG
Import and export tariff
Import and export goods
Special excise tax, MT, VAT
Labels of goods
Origin of goods
CHeck quality
Phytosanitary
Food safety and hygiene

Legal documents on customs, import and export tax

Customs Law 2001; revised in 2005; year 2014
Law on Customs amended in 2014 (effective from January 1, 2015)
Commercial Law 2005
Law on Export Tax and Import Tax 2016
Law on Foreign Trade Management 2017

Decree, Circular on Customs Procedures

Decree No. 154/2005 / ND-CP regulating customs procedures, customs inspection and supervision regime.
Decree No. 08/2015 / ND-CP on the implementation of the Law on Customs regarding customs procedures, customs inspection and supervision.
Circular 39/2018 / TT-BTC, amending 38/2015 / TT-BTC (replacing Circular 128/2013 / TT-BTC), on customs procedures; customs inspection and supervision; export tax, import tax and tax administration for import and export goods.
Circular No. 42/2015 / TT-BTC dated 27/3/2015 of the Ministry of Finance regulating customs procedures for means of transport on exit, entry and in transit
quality, inspection of food safety for exported and imported goods
Circular No. 22/2019 / TT-BTC dated April 16, 2019 of the Ministry of Finance amending and supplementing a number of articles of Circular 12/2015 / TT-BTC dated January 30, 2015 on certification procedures customs declaration operations; issuing and withdrawing the codes of the customs agent staff
Circular No. 13/2015 / TT-BTC dated January 30, 2015 of the Ministry of Finance regulating inspection, supervision and suspension of customs procedures for exported and imported goods that require protection. intellectual property rights, control counterfeits and infringement of intellectual property rights.
Decision No. 1966 / QD-TCHQ dated July 10, 2015 promulgating the Customs procedure for exported and imported goods.
Decision 23/2019 / QD-TTg of the Prime Minister promulgating the List of imported goods subject to customs procedures at import checkpoints
Decision No. 437 / QD-TCHQ of the General Department of Customs amending and supplementing customs procedures for commercial imports and exports issued together with Decision No. 1171 / QD-TCHQ dated 15 / 06/2009 of the General Director of the General Department of Customs

Classification and encoding HS

Decree No. 06/2003 / ND-CP providing for the classification of import and export goods
Circular 49/2010 / TT-BTC guiding the classification and application of tax rates for exported and imported goods
Circular 103/2015 / TT-BTC promulgating the List of exported and imported goods of Vietnam (from January 1, 2018, it is Circular 65/2017 / TT-BTC)
Circular 14/2015 / TT-BTC dated 30/01/2015 on classification of goods, analysis for classification of goods ...

Sanctions in the field of customs

Decree 45/2016 / ND-CP amending Decree 127/2013 / ND-CP providing for penalties for administrative violations and enforcement of administrative decisions in the customs field
Circular 155/2016 / TT-BTC (replacing 190/2013 / TT-BTC) detailing the implementation of administrative penalties and enforcement of administrative decisions in the customs sector.

Determination of customs dutiable value

Decree 40/2007 / ND-CP on customs valuation for import and export goods.
Circular 39/2015 / TT-BTC on customs valuation of imported and exported goods (replacing Circulars 205/2010 / TT-BTC and 29/2014 / TT-BTC)
Decree 134/2016 / ND-CP guiding the Law on Import Tax and Export Tax (replacing Decree No. 87/2010 / ND-CP).
Decree No. 83/2013 / ND-CP dated July 22, 2013 detailing the implementation of a number of articles of the Law on Tax Administration and the Law amending and supplementing a number of articles of the Law on Tax Administration.
Circular No. 60/2019 / TT-BTC amending and supplementing a number of articles of the Finance Minister's Circular No. 39/2015 / TT-BTC dated March 25, 2015 on customs value for import and export goods

Import and export goods

Decree No. 187/2013 / ND-CP detailing the implementation of the Commercial Law regarding international goods sale and purchase and goods purchase, sale, processing and transit agency activities with foreign countries (instead Decree 12/2006 / ND-CP). In it, it is important to note very important content about:

- List of goods banned from export and import.

- List of goods temporarily suspended from import and export.

- The list of goods imported and exported under the license

Circular 04/2014 / TT-BCT on the List of used consumer goods banned from import (under the management of the Ministry of Industry and Trade)
Circular 11/2012 / TT-BTTTT regulating the list of used information technology products banned from import
Circular 65/2017 / TT-BTC promulgating the list of exported and imported goods of Vietnam
Circular 09/2019 / TT-BTC amending and supplementing a number of contents of Circular 65/2017 / TT-BTC

Import and export tariff

Circular 182/2015 / TT-BTC on the Export Tariff, Preferential Import Tariff, effective from 1 January 2016
Decree 156/2017 / ND-CP promulgating Vietnam's Special Preferential Import Tariffs with ASEAN, for the period of 2018-2022
Decree 153/2017 / ND-CP promulgating Vietnam's special preferential import tariff schedule for the implementation of the ASEAN-China Free Trade Area for the period of 2018-2022
Decree 149/2017 / ND-CP promulgating Vietnam's special preferential import tariff schedule for the implementation of the Vietnam - Korea Free Trade Area for the period of 2018-2022
Decree 157/2017 / ND-CP promulgating Vietnam's special preferential import tariff schedule for the implementation of the Vietnam - Korea Free Trade Area for the period of 2018-2022
Decree 160/2017 / ND-CP on Vietnam's Special Preferential Import Tariffs for the Implementation of the ASEAN-Japan Comprehensive Economic Partnership Agreement for the period of 2018-2022
Decree 155/2017 / ND-CP promulgating Vietnam's special preferential import tariff schedule for the implementation of the Vietnam-Japan Economic Partnership Agreement for the period of 2018-2023
Decree 158/2017 / ND-CP promulgating the Special Preferential Import Tariff on the ASEAN - Australia - New Zealand Trade Agreement for the period of 2018-2022
Decree 159/2017 / ND-CP Promulgating Vietnam's Special Preferential Import Tariffs for the Implementation of the ASEAN-India Trade in Goods Agreement for the period of 2018-2022
Decree 150/2017 / ND-CP Promulgating Vietnam's Special Preferential Import Tariff for the implementation of the Vietnam - Eurasian Trade Agreement for the period of 2018-2022
Decree 154/2017 / ND-CP Promulgating Vietnam's Special Preferential Import Tariff for the implementation of the Vietnam - Chile Trade in Goods Agreement for the period of 2018-2022
Decree 07/2020 / ND-CP Promulgating Vietnam's Special Preferential Import Tariff for the Implementation of the ASEAN Trade in Goods Agreement - HONG KONG for the period of 2019-2022
Decree 57/2019 / ND-CP Promulgating Vietnam's Special Preferential Import Tariff for the Implementation of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) for the period of 2019-2022

Special Consumption Tariff, Environmental protection, Value added

Circular No. 05/2012 / TT-BTC guiding the implementation of Decree No. 26/2009 / ND-CP dated March 16, 2009 and Decree No. 113/2011 / ND-CP amending and supplementing a number of articles of Decree No. 26/2009 / ND-CP detailing the implementation of a number of articles of the Law on Special Consumption Tax No. 27/2008 / QH12.
Circular 152/2011 / TT-BTC guiding the implementation of Decree No. 67/2011 / ND-CP detailing and guiding the implementation of a number of articles of the Law on Environmental Protection Tax 57/2010 / QH12
Circular 219/2013 / TT-BTC guiding the implementation of Decree No. 209/2013 / ND-CP detailing and guiding the implementation of the Law on VAT 2013, amending and supplementing the Law in 2008
Decree 108/2015 / ND-CP detailing and guiding the implementation of a number of articles of the Law on Special Consumption Tax and the Law Amending and Supplementing a Number of Articles of the Law on Special Consumption Tax
Decree 100/2016 / ND-CP detailing and guiding the implementation of a number of articles of the Law amending and supplementing a number of articles of the Law on Value-Added Tax, Law on Special Consumption Tax and Law on Tax Administration
Labels of import and export goods
Decree 43/2017 / ND-CP effective from 1 June 2017, on labels of import and export goods and goods circulating in Vietnam (replacing Decree 89/2006 / ND-CP)
Circular 09/2007 / TT-BKHCN guiding the implementation of a number of articles of Decree No. 89/2006 / ND-CP
Circular 14/2007 / TT-BHKCN supplementing Circular 09 on labeling for domestic enterprises.
Circular 05/2019 / TT-BKHCN guiding the implementation of a number of articles of Decree No. 43/2017 / ND-CP
Official Letter 6011 / TCHQ-GSQL of the General Department of Customs asked the Ministry of Science, Technology and the Ministry of Industry and Trade about labeling of goods.
Official Letter 2598 / BKHCN-TTra dated July 22, 2014 of the Ministry of Science and Technology, replying to Official Letter 6011 / TCHQ-GSQL of the General Department of Customs on labeling of goods.