Registration of the duty-free list under the provisions of Decree No. 134 or Circular No. 39?

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Customs operations at the Mong Cai Customs Branch under Quang Ninh Customs Department. Photo: T.Trang.

Specifically, as reflected by some enterprises, Article 104 of Circular 38/2015 / TT-BTC provides for the registration of the list of duty-free import and export goods; Article 30 of Decree 134/2016 / ND-CP provides for the notification of duty-free list of goods to be imported. These two articles provide the same guideline. However, Circular No. 39/2018 / TT-BTC amending and supplementing Circular No. 38/2015 / TT-BTC does not amend, supplement or abolish Article 104. This confuses enterprises.

In response to the above question, the General Department of Vietnam Customs said that under the provisions of Clause 2, Article 156 of the Law on the Promulgation of Legislative Documents No. 80/2015 / QH13, if various legislative documents contain different regulations on the same issue, the superior document shall be applied.

Therefore, for the content of the duty-free list, the Quang Nam Customs Department is requested to follow the provisions of Article 30 of the Government's Decree No. 134/2016 / ND-CP dated 1st September 2016.

Consultation on the Decree amending and supplementing Decree No. 134/2016 / ND-CP VCN- On 27 July 2018, the General Department of Vietnam Customs in cooperation with the USAID GIG ...

It is known that relating to obstacles in the implementation of legislative documents, the General Department of Vietnam Customs has provided guidance on some identical regulations in Official Letter No. 3762 / TCHQ-TXNK dated 27th June 2018).