THE MINISTRY OF FINANCE
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THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No. 47/2004/TT-BTC
Hanoi, May 31, 2004
 
CIRCULAR
GUIDING THE CUSTOMS PROCEDURES, THE REGIME OF CUSTOMS INSPECTION AND SUPERVISION AND THE TAX POLICIES FOR GOODS TRADED ACROSS BORDERS WITH THE BORDERING COUNTRIES UNDER THE PRIME MINISTER’S DECISION NO. 252/2003/QD-TTG DATED NOVEMBER 24, 2003
Pursuant to the  Law on Customs dated June 29, 2001 ;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003 defining the functions, tasks, powers and organizational structure of the Finance Ministry;
Pursuant to the Government’s Decree No. 101/2001/ND-CP of December 31, 2001 detailing the implementation of a number of articles of the Customs Law regarding the customs procedures and the customs inspection and supervision regime;
Pursuant to the Prime Minister’s Decision No. 252/2003/QD-TTg of November 24, 2003 on management of cross-border trade of goods with the bordering countries;
Pending the issuance of a joint circular by the concerned ministries, the Finance Ministry hereby gives provisional guidance on the customs procedures, the customs inspection and supervision regime and tax policies as follows:
I. GENERAL PROVISIONS
1. This Circular guides the customs procedures, the customs inspection and supervision regime and tax policies for the cross-border trade of goods with the bordering countries.
2. All goods, when going through border gates, must go through customs procedures, be subject to customs inspection and supervision and to payment of taxes and fees (if any) according to law provisions.
II. SPECIFIC PROVISIONS
1. Regarding the quality of goods traded across borders (prescribed in Clause 2, Article 3, Chapter I):
Imports on the list of goods subject to quality inspection and quarantine according to current regulations must be qualitatively inspected before enjoying customs clearance; must not be imported through border gates without checkpoints for animal and plant quarantine and goods quality inspection according to Vietnamese law provisions.