04 CASES OF EXEMPTION OF FOOD SAFETY BEFORE CUSTOMS CLEARANCE
On November 14, 2019, the Government issues the Decree No. 85/2019/ND-CP on regulations on implementing administrative procedures according to national single window, the ASEAN single window and specialized inspection of import and export goods.
Accordingly, apart from the cases of specialized examination exemption as prescribed by law and international treaties, the State inspection exemption of food safety shall apply also to 04 following cases: Import goods sent via postal services, express mail delivery with customs value are exempt from tax; Import goods in the list and quantified in tax exemption in service of the work and activities of foreign organizations that are entitled to diplomatic privileges and immunities; Luggage of people on entry within the duty-free norm; Goods which are imported, exported on the spot.
Besides, the State also apply quality inspection exemption to 03 following cases: Import goods sent via postal services, express mail delivery with customs value exempt from tax under the provisions of tax law; Goods which are temporarily imported for sale at duty-free shops; Goods which are imported, exported on the spot.
The above goods shall not be exempted from tax if: Line-ministries have warnings about food safety, spread of epidemics and danger to human health, life, causing environmental pollution, affecting social morality, traditions and customs, harming the national economy, security or the presence of a written notice on stopping the specialized inspection exemption prior to customs clearance.
This Decree takes effect on January 01, 2020.
