On March 11th, 2021, The Government issued Decree No. 18/2021/ND-CP amendments some articles of The Government’s Decree No. 134/2016/ND-CP dated September 1st, 2016 elaborating the law on export and import duties. Whereby, the regulation on inspecting the practical fulfillment of conditions customs inspection, supervision is specified in Article 28a as follows:
Within 01 years from the effective date of this Decree, the EPE shall fulfill the conditions for customs supervision and inspection specified in Clause 1 of this Article. After such conditions are fulfilled, the EPE shall send a notification the Form No. 25 in Appendix VII to its supervisory Sub-department of Customs.
Within 10 working days from the receipt of the EPE’s notification, its supervisory Sub-department of Customs shall complete the inspection of the fulfillment of conditions for customs supervision and inspection specified in Clause 1 of this Article and send a written confirmation to the EPE under Form No. 26 in Appendix VII specifying whether these conditions are fulfilled or not. In case these conditions are not fulfilled according to the confirmation, the EPE must fulfill these conditions within 01 year from the effective date of this Decree.
When the conditions specified in Clause 1 of this Article are fulfilled, the EPE shall send a written request for inspection of the fulfillment of these conditions under Form No. 25 in Appendix VII hereof to its supervisory Sub-department of Customs. Within 10 working days from the receipt of the EPE’s request, the Sub-department of Customs shall carry out the inspection and send a notification under form No. 26 in Appendix VII of whether these conditions are fulfilled.
The EPE may make multiple improvements to the conditions specified in Clause 1 of this Article within 01 year from the effective date of this Decree.
In case the EPE fulfills the conditions for customs supervision and inspection specified in Clause 1 of this Article and submits the notification to its supervisory Sub-department of Customs in accordance with Point c of this Clause, free tax zone (FTZ) policies shall be applied from the day on which the Sub-department of Customs issues the confirmation of fulfillment of the conditions for customs supervision and inspection specified in Clause 1 of this Article.
Decree No. 18/2021/ND-CP takes effect from April 25th, 2021
