Chương II: Quyết định 52/2015/QĐ-TTg Hoạt động mua bán hàng hóa qua biên giới của thương nhân

Chapter II

CROSS-BORDER GOODS PURCHASE AND SALE BY TRADERS

Article 5. Traders purchasing and selling goods across borders

1. Vietnamese traders without direct foreign investment (below referred to as traders) may purchase and sell goods across borders. Depending on technical infrastructure in secondary border gates and border crossings, the People’s Committees of border provinces shall assume the prime responsibility for, and coordinate with the Ministry of Industry and Trade in, selecting traders that fully meet the conditions prescribed by law to purchase and sell goods via secondary border gates and border crossings.

2. Foreign-invested traders, and foreign companies and their branches in Vietnam may only purchase and sell goods across borders in the cases prescribed by Vietnamese law or treaties to which the Socialist Republic of Vietnam is a contracting party.

Article 6. Goods purchased and sold across borders by traders

1. Goods purchased and sold across borders by traders must comply with the Government’s Decree No. 187/2013/ND-CP of November 20, 2013, detailing the Commercial Law regarding international purchase and sale of goods and agency, purchase, sale, processing and transit of goods with foreign countries.

2. Goods referred to in Clause 1 of this Article may be traded via secondary border gates and border crossings in specific cases on the principle of encouraging export and controlling import in border trade. The Ministry of Industry and Trade shall provide guidance on goods purchased and sold via secondary border gates and border crossings by traders in each period after consulting the Ministry of Finance, related ministries and agencies and People’s Committees of border provinces.

Article 7. Types of land border gates via which traders may purchase and sell goods

1. Cross-border purchase and sale of goods by traders may be conducted via all types of land border gates and border crossings in accordance with the Government’s Decree No. 112/2014/ND-CP of November 21, 2014, prescribing the management of land border gates.

2. Secondary border gates and border crossings referred to in Clause 1 of this Article may be used for cross-border purchase and sale of goods by traders when meeting the following conditions:

a/ Having customs, border guard and quarantine forces operating on a regular basis;

b/ Having technical infrastructure serving state management work, including working offices of functional forces, inspection, control and supervision areas; storehouses and storing yards for goods gathering; roads; equipment, facilities and other necessary conditions.

Article 8. Quarantine, food safety examination, quality control of goods purchased and sold across borders by traders

Goods purchased and sold across borders by traders must comply with the law on health quarantine; animal and plant quarantine; aquatic product quarantine; quality control; and food safety examination.

Article 9. Forms of agreement in cross-border purchase and sale of goods by traders

Cross-border purchase and sale of goods by traders shall be conducted on the basis of agreement between Vietnamese traders and traders or individuals of neighboring countries in the following forms:

1. Written contract.

2. In case no written contracts are made, traders purchasing and selling goods across borders shall make a list of goods purchased and sold across borders. This list shall be signed and sealed by the Vietnamese trader and is as legally valid as contract. The trader shall take responsibility before law for the authenticity of the list.

The Ministry of Industry and Trade shall provide guidance on the list of goods purchased and sold across borders to be made by traders, which must contain the name of trader or individual, name of goods, unit price, quantity and other necessary details, to facilitate uniform declaration, monitoring and management.

Article 10. Tax, charge and fee policies

1. Traders purchasing and selling goods across borders shall fulfill all tax-related obligations according to the current law on goods purchased and sold across borders, and are entitled to incentives according to current law and treaties which Vietnam has signed or acceded to.

2. Goods exported in the form of cross-border purchase and sale by traders under this Decision are entitled to value-added tax refund in accordance with current law.

3. Charges and fees in cross-border purchase and sale of goods by traders must comply with current law.