On April 14, 2015, the Ministry of Finance issued the Circular No. 49/2015/TT-BTC providing for customs procedures for mails, postal matters and parcels, imports and exports sent via postal services of designated enterprises.
According to this Circular, Imported or exported mails sent via postal services are subject to customs supervision in the form of affixing customs seals to the enterprise’s special-use packing or vehicles for international mailing. When being imported or exported, diplomatic and consular bags are exempt from customs procedures (including exemption from customs declaration and customs inspection). When there are grounds to affirm that diplomatic or consular bags violate regulations on privileges and immunities, the General Director of Customs shall decide on the inspection and handling of these bags.
The enterprise shall apply the declaration method by work shift of the enterprise, customs declaration shall be made aggregately on one declaration form, enclosed with a detailed list of duty- or tax-free imports or exports for packages, parcels that are subject to the list of tax exemption goods or under the list of tax free imports/exports.
This Circular takes effect on May 29, 2015 and annuls the Circular No. 99/2010/TT-BTC dated July 09, 2010.
Source: luatvietnam.vn
