Decision No.52/2007/QD-BTC: Pilot application of e-customs procedures

Under this June 22 Decision of the Minister of Finance, pilot e-customs procedures shall apply to goods imported or exported under purchase and sale contracts; imported or exported for performance of processing contracts with foreign traders or for ordering processing abroad; imported as raw materials for production of goods for export; temporarily imported for re-export; exported from or imported into export-processing enterprises; imported or exported on the spot; imported or exported for execution of investment projects; imported or exported from border gate to border gate, etc.

From the 1st to the 10th day of a month, customs offices will collect the customs fee and other fees for goods lots cleared in the previous month. Tax will not be collected for a goods import or export declaration with the total tax amount not exceeding VND 50,000.

Customs offices will neither collect nor refund tax in cases of tax adjustment, refund, retrospective collection or late-payment fine in which the money amount to be collected or refunded for a goods import or export declaration is VND 50,000 or less.

This Decision takes effect on October 1, 2007.

(Source: Vietnam Law)