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- 04 / 03 / 2019 -
Provisions on the application of priority regimes in the implementation of customs procedures, customs inspection and supervision of import and export goods of enterprises

On January 28th, 2019, the Ministry of Finance issued Circular No. 07/2019/TT-BTC regulating the application of priority regimes in the implementation of customs procedures, customs inspection and supervision of goods import and export goods of the enterprise took effect on March 7th, 2019.
Accordingly, Circular No. 07/2019/TT-BTC has the following outstanding contents:
Enterprises are given priority in carrying out customs procedures, customs inspection and supervision for import and export goods of enterprises. Specifically:
Priority given by customs authorities and port and warehouse business agencies to carry out procedures for goods delivery in advance, with priority given to prior supervision;
Enterprises are allowed to bring imported goods to their warehouses for preservation while waiting for specialized inspection results, unless specialized inspection law stipulates that goods must be checked at the border gates.
Receive tax refund in advance, check later.
The General Department of Customs assesses and concludes on the recognition of priority enterprises.
Thus, Circular No.07/2019/TT-BTC guided the priority regime in the implementation of customs procedures, customs inspection and supervision of import and export goods of enterprises.

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