Circular No. 82/2021/TT-BTC dated September 30th, 2021 of the Ministry of Finance on customs supervision of import cargo to be moved to another customs checkpoint as they are backlogged or at risk of backlog at seaports where social distancing has been imposed under Directive No. 16/CT-TTG dated March 31, 2020 of the Prime Minister on implementation of urgent measures to prevent and control Covid-19 pandemic

This Circular provides guidelines on procedures for cargos to be moved to other customs checkpoints as they are backlogged or at risk of backlog at seaports where social distancing has been imposed.

Accordingly, in case the seaports where imported cargos are stored are backlogged or at risk of backlog due to application of social distancing, enterprises may move the shipments to another seaport or ICD for storage.

However, the shipment to be moved to another customs checkpoint must fully meet these requirements:

- It is not on the list of import cargos subject to customs procedures at the import checkpoint as prescribed in Decision No. 23/2019/QD-TTg;

- It is container cargo;

- The cargo has not had an import declaration registered;

- The cargo is not on the list of cargo subject to monitoring and inspection of competent authorities.

A seaport will be considered to be backlogged or at risk of backlog if the number of containers of import cargo in stock decreases to 90% of the designed import handling capacity of the seaport.

This Circular takes effect from the date of its signing.