Circular 80/2019/TT-BTC Guiding Customs Procedures, Tax Administration, Fees And Charges For Imported and Exported Goods According to Decree 14/2018/ND-CP Guiding Merchandise Activities Trade Issued by Minister of Finance
|Model number:||80/2019/TT-BTC||Type of document:||Circular|
|Issued place:||Ministry of Finance||Signed by:||Vu Thi Mai|
|Date issued:||11/15/2019||Effective date:||01/01/2020|
|Notice day:||Updating||Publication number:||Updating|
|Status:||Not yet in effect|
Customs procedures when border residents buy and sell through border gates
This is the content stated in Circular 80/2019/TT-BTC guiding customs procedures, management of taxes, fees and charges for imports and exports under Decree 14/2018/ND-CP on border trade activities.
Accordingly, customs procedures, management of taxes, fees and charges for imports and exports of border residents are as follows:
– Make a declaration on the border residents ‘export declaration and the border residents’ import declaration according to the form HQ2019/TKXKBG, HQ2019/TKNKBG in Appendix II of this Circular.
– The Customs Sub-department at border gate shall make certification on the declaration of goods as follows:
+ Registration officer receives the signed declaration and affixes the seal on the upper right corner of the declaration;
+ Customs officers calculate, collect and sign their names, affix their stamps at the bottom of the declarations at the customs office’s tax calculation and collection section.
The above declaration form is printed by the Customs office and distributed to border residents.
=> Circular 80/2019/TT-BTC takes effect from 01/01/2020.