Circular No. 121/2021/TT-BTC dated December 24th, 2021 of the Ministry of Finance on customs procedures for goods imported serving Covid-19 prevention and control; submission of documents included in the customs dossier and physical inspection of exports, imports amid the Covid-19 pandemic

This Circular provides for these contents:

- Dossier of, procedures for import of goods as aid, gifts serving Covid-19 prevention and control;

- Conditions for late submission of physical documents for goods being granted customs clearance during the Covid-19 pandemic;

- Physical inspection of goods as requested by the Sub-department of Customs where the customs declaration is registered.

Accordingly, in case an enterprise or a Sub-department of Customs where the customs declaration is registered locates in area subject to quarantine, social distancing or lockdown due to the Covid-19 pandemic, the enterprise may declare to late submit physical documents within 30 days.

At the time of customs clearance, the enterprise may temporarily submit the scans of documents certified by digital signature via the electronic customs system provided that it attaches the notice of the authorities regarding imposition of quarantine, social distancing or lockdown.

In case the duration of quarantine, social distancing or lockdown (due to the Covid-19 pandemic) prolongs for more than 30 days, the enterprise may late submit the physical documents within 5 days after the end of the quarantine, social distancing or lockdown.

For goods imported as aid, gifts serving Covid-19 prevention and control, these documents may be also late submitted within 30 days: import license, certificate of quality inspection, the declaration of aid.

This Circular takes effect from the date of its signing.