On April 14, 2015, the Ministry of Finance issued the Circular No. 49/2015/TT-BTC dated April 14, 2015 o providing customs procedures for mails and parcels and bales of imports and exports sent via postal services provided by designated enterprises.
In accordance with this Circular, imported and exported mails sent via postal services are subject to customs supervision in the form of customs sealing of enterprises’ special-use packings or vehicles for international mail delivery. When being imported or exported, postal articles in diplomatic and consular bags shall be exempted from customs declaration and inspection; when having grounds to confirm that diplomatic or consular bags violate regulations on privileges and immunities, the General Director of Customs shall decide to inspect and handle these bags.
On customs declaration, enterprises may fill in 1 (one) declaration form, enclosed with a detailed list of duty-free or -exempt imported and exported postal articles for goods exempted from import duty or export duty or value-added tax or eligible for the tax rate of 0% of different goods owners, which are handled in a work shift. Enterprises shall fill in a separate customs declaration form in case the goods owners so request; goods are subject to duty and tax; goods are imported or exported under permits and subject to specialized management by ministries and ministerial-level; goods are subject to quarantine, food safety inspection or quality inspection; and goods are luggage of persons on entry or exit.
This Circular takes effect on May 29, 2015 and annuls the Minister of Finance’s Circular No. 99/2010/TT-BTC of July 9, 2010.
Sourcee: luatvietnam.vn
