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Vietlaw Weekly Newsletter No. 364

fa-folder-open Accounting

New regulations on appointment of chief accountants in the state audit

fa-check-circle Circular No. 04/2018/TT-BNV dated March 27th, 2018 of the Ministry of Home Affairs on guidelines for power and procedures for appointment, reappointment, dismissal, replacement, and responsibility allowance for chief accountants, accountants in charge of accounting units in the state audit

One of the new points of this Circular is the supplementation of state agencies, units that are required to appoint chief accountants, such as:

- Project management boards holding legal status incorporated by regulatory agencies or public sector entities;

- Entities in charge of off-budget financial funds;

- Entities financed by the state to operate in accordance with particular political-social objectives.

The appointment of a chief accountant shall comply with the regulations at point a Clause 2 Article 20 of Decree No. 174/2016/ND-CPfa-exclamation-circle .

Chief accounts and accountants in charge must have qualifications as prescribed in Article 21 of Decree No. 174/2016/ND-CPfa-exclamation-circle .

Power to appoint or reappoint, procedures for appointment or reappointment of, deadline for reappointment of, chief accountants and accountants shall comply with Article 6 through Article 9 of this Circular

The monthly responsibility allowance for a chief accountant and an accountant is still equivalent to 0.2 and 0.1 of the statutory base salary, respectively.

This Circular takes effect from May 15th, 2018 and replaces Joint Circular No. 163/2013/TTLT-BTC-BNV dated November 15th, 2013.

File attachment:

English file-pdf TT04_27032018BNV[ENGLISH].pdf (English translation)

Vietnamese file-word TT04_27032018BNV.doc (Vietnamese)

Vietnamese file-pdf TT04_27032018BNV.pdf (Vietnamese)

fa-folder-open Foreign laborers

How to calculate taxable income from house rent

fa-check-circle Official letter No. 2429/TCT-TNCN dated June 19th, 2018 of the General Department of Taxation regarding how to calculate taxable income from house rent

According to this Official letter, in case a company agrees to pay tax - inclusive salary to its employees but other benefits, including house rent, are paid in the form of tax - exclusive salary (net incomes), it has to convert such other benefits into net incomes before determination of house rent subject to PIT according to Clause 1 Article 14 of Circular No. 92/2014/TT-BTC.

Then, the company shall summarize the house rent determined as mentioned above with the gross salary actually received by the employees in order to calculate PIT payable in the period.

File attachment:

English file-pdf CV2429_19062018TCT[VLO].pdf (English translation)

Vietnamese file-word CV2429_19062018TCT.doc (Vietnamese)

Vietnamese file-pdf CV2429_19062018TCT.pdf (Vietnamese)

fa-folder-open Market Management

New regulations on multi-level marketing business

fa-check-circle Decree No. 40/2018/ND-CP dated March 12th, 2018 of the Government on providing the regulatory framework for multi-level marketing

Similar to the earlier regulations, this Decree only allows the multi-level marketing business in goods sale. The multi-level marketing business in services is prohibited.

However, the scope of goods which cannot be sold through the multi-level marketing business model is amended. In particular, it is banned from selling digital content products through the multi-level marketing business model while insecticidal and germicidal preparations which are not included in the list of goods restricted or banned from use are allowed to be sold through the multi-level marketing business model.

In addition, this Decree also supplements some prohibited acts with regard to multi-level marketing companies and multi-level marketing participants, such as implementing sales promotion program using multi-level network in which a participant has more than one position, identity number; providing commercial intermediary services as regulated by the Law on commerce with the aims of maintaining, expanding and developing its own multi-level marketing network, etc.

In order to be eligible to carry out multi-level marketing business, each enterprise has to deposit at a bank an amount not lower than VND 10 billion. Under the earlier regulation, it was required to deposit an amount of VND 5 billion.

This Decree takes effect from May 2nd, 2018 and replaces Decree No. 42/2014/ND-CPfa-minus-circle dated May 14th, 2014.

File attachment:

English file-pdf ND40_12032018CP[ENGLISH].pdf (English translation)

Vietnamese file-word ND40_12032018CP.doc (Vietnamese)

Vietnamese file-pdf ND40_12032018CP.pdf (Vietnamese)

fa-folder-open Quality control

Some new regulations on inspection of goods’ quality

fa-check-circle Decree No. 74/2018/ND-CP dated May 15th, 2018 of the Government on amendments and supplements to a number of articles of Decree No. 132/2008/ND-CP dated December 31, 2008, detailing the implementation of a number of articles of the Law on Products and Goods Quality

In comparison with the earlier regulations, this Decree supplements some new noticeable regulations as follows:

- To supplement requirements which producers must fulfill before selling their products freely in the market with regard to goods having codes and barcodes attached thereon (Clause 2, Clause 9 Article 1).

- To supplement regulations on allowing the conformity declaration for group 2 products based on any of these bases: results of assessment of conformity; Certification results produced by legally registered or recognized certification bodies; Certification results produced by legally designated certification bodies (Clause 2 Article 1).

- To supplement procedures for registration of state inspection pertaining to quality and procedures for customs clearance with regard to each case of conformity declaration (Clause 3 Article 10).

- To supplement regulations on group 2 products, goods exempt from quality inspection when they are imported (Clause 3 Article 1).

- To supplement responsibilities of organizations and individuals that are licensed to manufacture and freely sell products and commodities when they find out that products and commodities currently in free circulation are not conformable with the safety requirements set forth in relevant standards and technical regulations, or may inflict any harm on people, animals, plants, property, or environment (Clause 6 Article 1).

- To supplement regulations on determination of value of consumed violating products and goods (Clause 6 Article 1).

- To supplement requirements of and procedures for designation of the Conformity assessment body (Clause 8 Article 1).

Accordingly, with regard to organizations using codes and barcodes compliant with GS1 standards and prefixed with “893” defined by GS1 as the country code of Vietnam, they shall carry out procedures for issue of the Certificate of code and barcode use right at competent state agencies.

For organizations’ foreign codes compliant with GS1 standards, they must ensure that their codes or barcodes are issued by foreign competent authorities or used according to a foreign code owner’s authorization. In case of being authorized by an owner of a foreign code, these organization using foreign codes must inform competent regulatory authority to get confirmation of use of the foreign codes.

Regarding inspection of imports’ quality, this Decree allows the exemption from inspection within a period of 02 years with regard to imported goods (excluding means of transport) that have the same name, usage, brand, type, technical specifications, are made by a manufacturer, are of the same origin, and are imported by the same importer, and, after 03 consecutive imports, gain the results of conformity with the national technical regulations.

However, with regard to portable belongings, goods of diplomatic organizations and individuals, goods temporarily imported for display or advertisement at trade fairs, gifts or donations exempt from quality inspection, this Decree specifies that they do not include motor vehicles, special-duty vehicles, and electric bicycles.

This Decree takes effect from July 1st, 2018.

File attachment:

English file-pdf ND74_15052018CP[ENGLISH].pdf (English translation)

Vietnamese file-word ND74_15052018CP.doc (Vietnamese)

Vietnamese file-pdf ND74_15052018CP.pdf (Vietnamese)

fa-folder-open Chemicals

New list of industrial explosives which can be manufactured domestically

fa-check-circle Circular No. 13/2018/TT-BCT dated June 15th, 2018 of the Ministry of Industry and Trade on management and use of industrial explosives and precursors used in explosives manufacturing

This Circular replaces the new list of industrial explosives which can be manufactured, traded and used in Vietnam (Appendix I).

In addition, this Circular also promulgates the List of precursors used for manufacturing of industrial explosives in Vietnam (Appendix III).

According to Clause 4 Article 3 of this Circular, industrial explosives shall be labeled in accordance with applicable law regulations. Manufacturers and importers must use names of industrial explosives as specified in the Appendix I enclosed with this Circular and are allowed to use their trade names as regulated.

For establishments that engage manufacturing, trading, and use of industrial explosives, they have to take these responsibilities: comply with regulations in licenses; establish occupational safety and sanitation departments as regulated in Article 36 of Decree No. 39/2016/ND-CP; promulgate and publish internal regulations and procedures for guaranteeing security, safety, fire and explosion, salvage and rescue as well as environmental protection; carry out the risk-based explosive safety assessment, etc.

This Circular takes effect from July 1st, 2018.

To abolish Circular No. 23/2009/TT-BCTfa-minus-circle dated August 11th, 2009; Circular No. 26/2012/TT-BCT dated September 21st, 2012; Circular No. 45/2013/TT-BCT dated December 31st, 2013 and Circular No. 61/2014/TT-BCT dated December 29th, 2014.

File attachment:

English file-pdf TT13_15062018BCT[ENGLISH].pdf (English translation)

Vietnamese file-word TT13_15062018BCT.doc (Vietnamese)

Vietnamese file-pdf TT13_15062018BCT.pdf (Vietnamese)

fa-folder-open Domestic Investment

Regarding VAT refund for investment projects from July 1st, 2016

fa-check-circle Official letter No. 2181/TCT-CS dated June 4th, 2018 of the General Department of Taxation regarding refund of value added tax (VAT) with regard to investment projects

According to Law No. 106/2016/QH13, from July 1st, 2016, VAT refund shall be given to an investment project only when these conditions are met:

(i) The progress of contribution to charter capital under registration is complied with

(ii) Business conditions are met if the project invests in conditional business lines

If any of the aforesaid conditions is not met, the VAT of the project shall not be refunded other than declaration for deduction.

File attachment:

English file-pdf CV2181_04062018TCT[VLO].pdf (English translation)

Vietnamese file-word CV2181_04062018TCT.doc (Vietnamese)

Vietnamese file-pdf CV2181_04062018TCT.pdf (Vietnamese)

Regarding VAT refund for investment projects from July 1st, 2016

fa-check-circle Official letter No. 784/TCT-CS dated March 9th, 2018 of the General Department of Taxation regarding refund of value added tax (VAT) for investment projects

According to Article 1 of Circular No. 106/2016/QH13, from July 1st, 2016, any investment project of a business establishment that has not yet sufficiently contributed charter capital in line with the registered progress shall not be entitled to receive VAT refund.

As the result, from July 1st, 2016, in order to be eligible to receive VAT refund pertaining to investment projects, enterprises have to comply with the progress of charter capital contribution as registered.

Particularly, for any project invested in construction of houses for sale or lease, from July 1st, 2016, VAT shall not be refunded if the project does not form fixed assets (Point 2 Clause 6 Article 1 of Decree No. 100/2016/ND-CP).

File attachment:

English file-pdf CV784_09032018TCT[VLO].pdf (English translation)

Vietnamese file-word CV784_09032018TCT.doc (Vietnamese)

Vietnamese file-pdf CV784_09032018TCT.pdf (Vietnamese)

fa-folder-open Exchange rate

Regarding exchange rates used for calculation of withholding tax

fa-check-circle Official letter No. 48097/CT-TTHT dated July 10th, 2018 of the Department of Taxation of Ha Noi city regarding exchange rates used for calculation of withholding tax

According to this Official letter, from January 1st, 2015, in case a foreign contractor opens an account in Vietnam, upon earning revenue in a foreign currency, it is required to convert the revenue into Vietnam dong according to the buying exchange rate of the bank where the account is opened for tax calculation.

In contrast, if the foreign contractor does not have an account opened in Vietnam but he/she earns revenue in a foreign currency (USD) which is transferred from an account opened in Vietnam, it is required to base on the selling exchange rate of the bank where the Vietnamese party’s account is opened for conversion.

With regard to revenue converted from other foreign currencies into Vietnam dong, it is required to use cross rates of VND versus other foreign currencies in order to convert according to the regulations in Article 3 of Decision No. 2730/QD-NHNN dated December 31st, 2015.

This guidance replaces guidance 1 provided in Official letter No. 11950/CT-TTHTfa-exclamation-circle dated March 27th, 2018.

File attachment:

English file-pdf CV48097_10072018CTHN[VLO].pdf (English translation)

Vietnamese file-word CV48097_10072018CTHN.doc (Vietnamese)

Vietnamese file-pdf CV48097_10072018CTHN.pdf (Vietnamese)

fa-folder-open Immigration

Visa exemption given to citizens of the United Kingdom, France, Germany, Italy and Spain shall be extended to 2021

fa-check-circle Resolution No. 54/NQ-CP dated May 10th, 2018 of the Government on the Government’s regular meeting - April 2018

Under this Resolution, the Government agreed to extend unilateral visa exemption by 03 years from July 1st, 2018 to June 30th, 2021 for citizens of the following countries: the United Kingdom, Federal Republic of Germany, the Italian Republic, the French Republic, and the Kingdom of Spain for temporary residence in Viet Nam not exceeding 15 days from the date of entry, irrespective of the type of passport, the purpose of entry.

File attachment:

English file-pdf NQ54_10052018CP[EN].pdf (English translation)

Vietnamese file-word NQ54_10052018CP.doc (Vietnamese)

fa-folder-open Import and export policies

It is exempt from submission of CFS upon carrying customs procedure

fa-check-circle Official letter No. 4126/TCHQ-GSQL dated July 13th, 2018 of the General Department of Vietnam Customs regarding Certificate of free sale (CFS)

Relating to CFS, the General Department of Vietnam Customs requests that Customs Departments of provinces and cities do not request enterprises to submit this document when they carry out procedure of import, export of goods.

Currently, Articles 10 and 11 of Decree No. 69/2018/ND-CP do not regulate that enterprises have to submit CFS to customs authorities when they carry out customs procedure.

Concurrently, according to Article 16 of Circular No. 38/2015/TT-BTCfa-exclamation-circle (which has been amended, supplemented at Clause 5 Article 1 of Circular No. 39/2018/TT-BTC), CFS is not one of the documents which must be submitted in the customs documentation.

File attachment:

English file-pdf CV4126_13072018TCHQ[VLO].pdf (English translation)

Vietnamese file-word CV4126_13072018TCHQ.doc (Vietnamese)

Vietnamese file-pdf CV4126_13072018TCHQ.pdf (Vietnamese)

fa-folder-open Infrastructure business

Program for investment in infrastructure of economic zones, industrial parks, high technology zones by 2020

fa-check-circle Decision No. 351/QD-TTg dated March 29th, 2018 of the Prime Minister on approval for target program for investment in infrastructure of coastal economic zones, bordering economic zones, industrial parks and clusters, high technology zones and high-tech agricultural zones for the period of 2016 - 2020

This Decision takes effect from the date of its signing.

File attachment:

English file-pdf QD351_29032018TTg[ENGLISH].pdf (English translation)

Vietnamese file-word QD351_29032018TTg.doc (Vietnamese)

Vietnamese file-pdf QD351_29032018TTg.pdf (Vietnamese)

fa-folder-open Marine Transportation

From 2019: It is required to report on annual fuel oil consumption of Vietnamese-flagged ships

fa-check-circle Circular No. 40/2018/TT-BGTVT dated June 29th, 2018 of the Ministry of Transport on providing for data collection and reporting on fuel oil consumption of Vietnamese-flagged ships

According to this Circular, as from the calendar year 2019 onwards, ship-owners are required to collect and submit reports on ship fuel oil consumption data in the calendar year via the Vietnam Register’s portal (www.vr.org.vn) by February 28 of the following year.

Data on ship fuel oil consumption shall be collected by adopting one of the methodologies specified in the Appendix 1 enclosed with this Circular.

Documents and evidences of the ship fuel oil consumption must be kept for a minimum period of three (03) years in order to serve the inspection and control.

This Circular takes effect from August 15th, 2018.

File attachment:

English file-pdf TT40_29062018BGTVT[ENGLISH].pdf (English translation)

Vietnamese file-word TT40_29062018BGTVT.doc (Vietnamese)

Vietnamese file-pdf TT40_29062018BGTVT.pdf (Vietnamese)

fa-folder-open Medical

New regulations on application of principles of Good Laboratory Practice

fa-check-circle Circular No. 04/2018/TT-BYT dated February 9th, 2018 of the Ministry of Health on Good Laboratory Practice

This Circular provides for application and inspection of compliance with Good Laboratory Practice (GLP) principles of test facilities.

Accordingly, test facilities are optional to apply any of these 2 GLP principles: World Health Organization (WTO) principles of GLP in the Appendix I or Organisation for Economic Co-operation and Development (OECD) principles of GLP in the Appendix II.

Particularly, providers of vaccine, biologicals and blood product testing services and providers of bioequivalence study services shall apply and comply with GLP principles specified in the Appendix II of this Circular.

This Circular takes effect from March 26th, 2018 and replaces these documents:

- Decision No. 1570/2000/QD-BYT dated May 22nd, 2000;

- Regulations on GLP specified in the Circular No. 45/2011/TT-BYTfa-exclamation-circle dated December 21st, 2011, Decision No. 2701/2001/QD-BYT dated June 29th, 2011, Circular No. 06/2004/TT-BYTfa-minus-circle dated May 28th, 2004, Decision No. 3886/2004/QD-BYTfa-exclamation-circle dated November 3rd, 2004, Circular No. 13/2009/TT-BYTfa-minus-circle dated September 1st, 2009, Circular No. 22/2009/TT-BYTfa-minus-circle dated November 24th, 2009 and Circular No. 47/2010/TT-BYTfa-exclamation-circle dated December 29th, 2010.

File attachment:

English file-pdf TT04_09022018BYT[ENGLISH].pdf (English translation)

Vietnamese file-word TT04_09022018BYT.doc (Vietnamese)

Vietnamese file-pdf TT04_09022018BYT_Full.pdf (Vietnamese)

fa-folder-open ODA projects

Regarding VAT, EIT upon providing services for ODA projects

fa-check-circle Official letter No. 2000/CT-TTHT dated January 15th, 2018 of the Department of Taxation of Ha Noi city regarding value added tax (VAT),enterprise income tax (EIT), personal income tax (PIT) upon provision of services for programs funded with ODA, humanitarian aid, non-refundable aid

According to point e Clause 19 Article 4 of Circular No. 219/2013/TT-BTCfa-exclamation-circle , in case a company provides consultation service for an ODA project, it shall be exempt from VAT if the service price does not include tax and the project is not allocated domestic contributed capital by the state budget for paying VAT.

However, revenue from this service shall be still subject to EIT according to the regulations of Circular No. 78/2014/TT-BTCfa-exclamation-circle .

With regard to foreign experts working at the ODA project, if they are certified as foreign experts of the ODA project in accordance with Clause 2 Article 7 of Circular No. 181/2013/TT-BTC, they shall be exempt from PIT.

File attachment:

English file-pdf CV2000_15012018CTHN[VLO].pdf (English translation)

Vietnamese file-word CV2000_15012018CTHN.doc (Vietnamese)

Vietnamese file-pdf CV2000_15012018CTHN.pdf (Vietnamese)

fa-folder-open Pharmaceutical - Cosmetics

Regulations on Good Distribution Practices for pharmaceutical products and pharmaceutical starting materials

fa-check-circle Circular No. 03/2018/TT-BYT dated February 9th, 2018 of the Ministry of Health on Good Distribution Practices for pharmaceutical products and pharmaceutical starting materials

This Circular provides for application and inspection of compliance with principles of Good Distribution Practices for pharmaceutical products and pharmaceutical starting materials.

This Circular takes effect from March 26th, 2018 and replaces Circular No. 48/2011/TT-BYTfa-minus-circle dated December 21st, 2011.

File attachment:

English file-pdf TT03_09022018BYT[ENGLISH].pdf (English translation)

Vietnamese file-word TT03_09022018BYT.doc (Vietnamese)

Vietnamese file-pdf TT03_09022018BYT.pdf (Vietnamese)

fa-folder-open Science - Technology

More assistance provided for startups

fa-check-circle Circular No. 01/2018/TT-BKHCN dated April 12th, 2018 of the Ministry of Science and Technology on management of the “national program for startup ecosystem assistance by 2025”

According to Article 12 of this Circular, startups shall be provided assistance as follows:

- Provide partial funding for labor salaries and service charges as prescribed in Point c Clause 5 Section III Article 1 of the Decision No. 844/QD-TTg.

- Provide partial funding for digital space, online auxiliary services; pilot production, samples and technology as prescribed in Point b Clause 6 Section III Article 1 of the Decision No. 844/QD-TTg;

- Provide partial funding for short-term campboots at some foreign prestige business accelerators prescribed in Clause 8 Section III Article 1 of the Decision No. 844/QD-TTg.

- Provide assistance in connecting and introducing partners and completing procedures through Vietnamese science and technology representatives and commercial representatives in foreign countries for foreign market penetration as prescribed in Clause 9 Section III Article 1 of the Decision No. 844/QD-TTg.

“Startup” means an enterprise that is able to grow quickly by using intellectual property, technology and new business models and operates for no more than 05 years from date on which the first enterprise registration certificate is issued.

This Circular takes effect from June 1st, 2018.

File attachment:

English file-pdf TT01_12042018BKHCN[ENGLISH].pdf (English translation)

Vietnamese file-word TT01_12042018BKHCN.doc (Vietnamese)

Vietnamese file-pdf TT01_12042018BKHCN.pdf (Vietnamese)

fa-folder-open Economics

Regarding the Government's regular meeting - May 2018

fa-check-circle Resolution No. 74/NQ-CP dated June 7th, 2018 of the Government on the Government’s regular meeting - May 2018

At the regular meeting of May 2018, the Government discussed and passed these issues:

- The socio-economic situation in May and the first 5 months of 2018; the implementation of the Government’s Resolution on socio-economic development and State budget plan in 2018.

- A draft Decree defining the functions, tasks, powers and organizational structure of the Committee for State Capital Management at enterprises.

- The use of the central budget reserve in the first quarter of 2018 and the authorization to report to the National Assembly Standing Committee on the quarterly use of the central budget reserve.

- The formulation of the National Master Planning, the National Marine Spatial Planning and National Land Use Planning.

- The preparation of draft laws and promulgation of documents detailing the implementation of laws and ordinances.

File attachment:

English file-pdf NQ74_07062018CP[EN].pdf (English translation)

Vietnamese file-word NQ74_07062018CP.doc (Vietnamese)

fa-folder-open Medical

[Merged] - Law on medical examination and treatment

fa-check-circle Merged Document No. 12/VBHN-VPQH dated December 12th, 2017 of the National Assembly on medical examination and treatment

This document is to merge the amendments, supplements of the Law on Planning No. 21/2017/QH14 dated November 24th, 2017 to the Law on medical examination and treatment No. 40/2009/QH12fa-exclamation-circle dated November 23rd, 2009 of the National Assembly.

File attachment:

English file-pdf VBHN12_12122017VPQH[ENGLISH].pdf (English translation)

Vietnamese file-word VBHN12_12122017VPQH.doc (Vietnamese)

Vietnamese file-pdf VBHN12_12122017VPQH.pdf (Vietnamese)

fa-folder-open Pharmaceutical - Cosmetics

Amendments to regulations on management of the procurement of antiretroviral drugs

fa-check-circle Circular No. 08/2018/TT-BYT dated April 18th, 2018 of the Ministry of Health on management of the procurement of antiretroviral drugs at country level using health care funds of health care insurance and co-pay support provided for HIV patients who have health insurance cards

This Circular takes effect from June 15th, 2018.

To abolish Clause 4 Article 2, Clause 2 Article 3, point a Clause 4 Article 3; point b Clause 2 Article 4; point c Clause 3 Article 4; point c Clause 1 and point b Clause 2 Article 7 of Circular No. 28/2017/TT-BYTfa-exclamation-circle dated June 28th, 2017.

File attachment:

English file-pdf TT08_18042018BYT[ENGLISH].pdf (English translation)

Vietnamese file-word TT08_18042018BYT.doc (Vietnamese)

Vietnamese file-pdf TT08_18042018BYT.pdf (Vietnamese)

fa-folder-open Medical

Prices for medical services covered by health insurance (new)

fa-exclamation-circle Circular No. 15/2018/TT-BYT dated May 30th, 2018 of the Ministry of Health on unifying prices for medical examination and treatment services covered by health insurance among hospitals of the same class across the country and providing guidelines for applying prices and payment for medical services in certain cases

This Circular promulgates new tables of prices for medical services covered by health insurance, including:

1. Prices for medical examination and consultation are specified in Appendix I;

2. Prices for hospital stay are specified in Appendix II;

3. Prices for medical procedures are specified in Appendix III;

4. Additional notes of some medical procedures presented by the Ministry of Health in its Decisions shall be prescribed in Appendix IV;

Accordingly, prices for medical services covered by health insurance regulated in this Circular are inclusive of salaries, allowances (except for expenses covered by the state budget).

For unclassed medical facilities, infirmaries, private polyclinics, they shall apply the prices issued by class IV hospitals.

Relating to rate of payment for expenses of medical services, for examination tables of more than 65 examinations per day, the social insurance agency shall only pay 50% of the examination price from the 66th examination. If there is still 65 examinations conducted in one medical examination table in a quarter, the insurance agency shall not pay the price for the 66th examination and onward.

This Circular takes effect from July 15th, 2018 and replaces Joint Circular No. 37/2015/TTLT-BYT-BTCfa-minus-circle dated October 29th, 2015.

File attachment:

English file-pdf TT15_30052018BYT[ENGLISH].pdf (English translation)

Vietnamese file-word TT15_30052018BYT.doc (Vietnamese)

Vietnamese file-pdf TT15_30052018BYT.pdf (Vietnamese)

fa-folder-open Import and export policies

It is required to take samples for assessment with regard to imported scrap

fa-minus-circle Official letter No. 3738/TCHQ-GSQL dated June 26th, 2018 of the General Department of Vietnam Customs regarding management of imported scrap

Aiming to control quality of scrap imported into Vietnam, this Official letter requests that with regard to imported shipments which are declared as scrap, customs authorities have to take samples to analyze, assess the conformity with environment – related technical regulations. At the same time, upon the sampling, it is also required to take photographs of actual imported scrap for the purpose of documentation retention serving the work of investigation, inspection.

In addition, with regard to goods which are declared as already - used goods, regardless of use purposes and whether their names, HS codes are specified in the List of waste permitted importing or not, if such goods are suspected already - used scrap such as: packagings, plastic membranes, hoops, jumbo bags, plastic objects, fishing nets, etc. it is also required to take samples for quality inspection.

File attachment:

English file-pdf CV3738_26062018TCHQ[VLO].pdf (English translation)

Vietnamese file-word CV3738_26062018TCHQ.doc (Vietnamese)