Decision No. 153/2002/QD-BTC dated December 17, 2002 of the Ministry of Finance promulgating the Regulation on customs procedures for on-spot export and import goods and on-spot export-import goods declaration form
THE MINISTRY OF FINANCE
SOCIALIST REPUBLIC OF VIETNAM
Hanoi, December 17, 2002
PROMULGATING THE REGULATIONS ON CUSTOMS PROCEDURES FOR ON-SPOT EXPORT AND IMPORT GOODS AND ON-SPOT EXPORT-IMPORT GOODS DECLARATION FORM
THE MINISTER OF FINANCE
Pursuant to the Customs Law dated September 26, 2001;
In furtherance of the Prime Minister's instructions stated in the Government's Document No. 660/CP-KTTH dated June 14, 2002 regarding tax on on-spot export and import goods;
At the proposal of the general director of customs,
Article 1. To promulgate together with this Decision:
a) The Regulation on customs procedures for on-spot export and import goods.
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b) The on-spot export or import goods declaration form, code HQ/2002-TC (not printed herein).
Article 2. This Decision takes effect 15 days after its signing. To annul provisions at Point 4, Section II of the General Department of Customs' Circular No.06/2000/TT-TCHQ dated October 31, 2000 guiding the customs procedures for export and import goods of foreign-invested enterprises.
Article 3. The general director of customs, the heads of the units attached to the Ministry of Finance and the concerned organizations and individuals shall have to implement this Decision.
FOR THE MINISTER OF FINANCE
Truong Tri Trung
ON CUSTOMS PROCEDURES FOR ON-SPOT EXPORT AND IMPORT GOODS
(Promulgated together with the Finance Minister's Decision No. 153/2002/QD-BTC dated December 17, 2002
I. GENERAL PROVISIONS:
1. On-spot export and import goods mean goods produced in Vietnam by enterprises (including foreign-invested enterprises) and sold to foreign traders but delivered to other enterprises in Vietnam under the designation by such foreign traders.
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