Công văn 5883/BTC-TCHQ của Bộ Tài chính về việc hướng dẫn thực hiện Điều 57 Thông tư số 194/2010/TT-BTC

To: Customs Departments of the Provinces, Cities

According to reports from the General Department of Customs, in the process of implementation of Circular No. 194/2010/TT-BTC on December 06, 2010 of the Ministry of Finance, the General Department of Customs receives complaints from some provincial Customs Department on the procedures for border-gate transfer of some types of goods such as raw materials, supplies, machines, equipments for production from the customs warehouses to the customs procedure locations outside border gates. In order to get the consistent implementation, the Ministry of Finance provides the guidelines as follow:

1. In case goods being raw materials, supplies, machines, equipments for production and processing of the processing enterprises and the ones processing with foreign business people; goods including raw materials, materials imported for export production (register to conduct customs procedures at 01 Customs Sub-Department outside border gates) can transfer the border gate from the customs bonded warehouse to the customs procedure locations outside border gates to implement the customs procedures.

2. In case raw materials, supplies, machines, equipments imported by business types are not allowed to transfer the border gate, the customs procedures can be implemented at the Customs Sub-Department of customs bonded warehouse management.

The Ministry of Finance provides the guidance in order that Customs Departments of the provinces, cities get and implement./.