Chương II Nghị định 14/2018/NĐ-CP quy định chi tiết về hoạt động thương mại biên giới: Hoạt động thương mại biên giới của thương nhân

Chapter II

CROSS-BORDER TRADE IN GOODS BY TRADERS

Article 5. Traders conducting cross-border trade in goods

1. Traders eligible to conduct cross-border trade in goods shall be Vietnamese traders include enterprises, cooperatives, household businesses or individuals registering business legally.

2. Traders having direct foreign investment, foreign companies and branches thereof in Vietnam shall be entitled to conduct cross-border trade in goods in compliance with commitments of international agreements to which the Socialist Republic of Vietnam is a signatory.

Article 6. Border checkpoints where cross-border trade in goods by traders is permitted

1. Border checkpoints where traders conduct cross-border trade in goods shall comply with the provision of Clause 1 Article 54 of the Law on Foreign trade management.

2. If the border trade conducted through an auxiliary checkpoint or border crossing, the People’s Committee of the bordering province shall decide or publish the list of auxiliary checkpoints and border crossings where purchase, sale or exchange of goods is allowed after discussing and reaching an agreement with relevant ministries or industries on the inspectorate and facilities serving state management.

3. The Ministry of Industry and Trade shall take charge or cooperate with relevant authorities in requesting the Prime Minister to consider whether allowing purchase, sale or exchange of goods through locations other than auxiliary checkpoints or border crossings mentioned in Clause 1 and Clause 2 this Article. On the basis of the Prime Minister, the People’s Committee of the bordering province shall reach an agreement with relevant ministries or industries on the inspectorate and facilities serving state management.

Article 7. Goods traded by traders

1. The trader’s goods for sale or exchange across the border shall comply with the provisions of the Law on Foreign trade management and physical guidance specifying the implementation of international trade of goods.

2. The Ministry of Industry and Trade shall take charge or cooperate with relevant authorities and People’s Committees of bordering provinces in updating the list of goods traded through auxiliary checkpoints or border crossings.

Article 8. Quarantine and inspection of food safety, quality control of traders’ goods for sale or exchange across borders

The trader’s goods for sale or exchange across the border shall comply with regulations of law soft or international agreements on health quarantine; quarantine of plants, animals or aquatic products; quality control of goods; or inspection of food safety.

Article 9. Forms of agreement in border trade conducted by traders

1. The cross-border trade by traders shall be conducted on the basis of the agreement reached by and between Vietnamese trader and trader of the neighboring country in any of the following forms:

a) Written agreement.

b) A statement of goods traded across the border if a written agreement is not available. The statement shall bear the signature or seal of the Vietnamese trader, who is responsible for accuracy of the statement.

2. The statement of goods mentioned in Point b Clause 1 this Article shall be made according to the specimen provided in the Appendix attached hereto.

Article 10. Taxes, fees and charges

1. Traders conducting cross-border trade in goods shall pay taxes, fees and charges in full in accordance with regulations of law.

2. VAT on goods traded across the border shall receive incentives in compliance with regulations of law and international agreements to which the Socialist Republic of Vietnam is refundable.

3. The trader's exported goods for sale or exchange across the border mentioned herein shall have value-added tax (VAT) refunded.

4. Taxes, fees and charges for cross-border trade in goods conducted by traders shall comply with regulations of law.