Chương IV: Quyết định 52/2015/QĐ-TTg Hoạt động thương mại tại chợ biên giới, chợ cửa khẩu, chợ trong khu kinh tế cửa khẩu

Chapter IV

TRADING ACTIVITIES IN MARKET BORDERS, BORDER- GATE MARKETS AND MARKETS IN BORDER-GATE ECONOMIC ZONES

Article 17. Conditions for doing business in border markets, border-gate markets and markets in border-gate economic zones

Doing business in border markets, border-gate markets and markets in economic border gates must satisfy the conditions prescribed in the Government’s Decree No. 02/2003/ND-CP of January 14, 2003, on market development and management, and Decree No. 114/2009/ND-CP of December 23, 2009, amending and supplementing a number of articles of the Government’s Decree No. 02/2003/ND-CP, and relevant legal documents.

Article 18. Subjects of purchase, sale and exchange of goods in border markets, border-gate markets and markets in economic border gates

1. Traders that are business individuals bearing Vietnamese citizenship and possessing a book of permanent residence in border areas.

2. Traders that are Vietnamese enterprises and business households established and registered in accordance with the law on business registration.

3. Traders that are business individuals bearing the citizenship of a neighboring country and possessing any of the following valid papers: border identity card, border laissez passer, or passport or another entry and exit paper issued in accordance with the law of the neighboring country.

4. Traders that are enterprises or business households of a neighboring country that possess a business registration certificate granted in accordance with the law of the neighboring country.

Article 19. Goods allowed for purchase, sale and exchange in border markets, border-gate markets and markets in economic border gates

1. Goods allowed for purchase, sale and exchange in border markets, border-gate markets and markets in economic border gates must be those permitted under current law for circulation on the Vietnamese market.

2. Goods purchased, sold and exchanged across borders for being traded in border markets, border-gate markets and markets in economic border gates must comply with the provisions of this Decision.

Article 20. Quarantine of goods purchased, sold and exchanged in border markets, border-gate markets and markets in economic border gates

1. Goods purchased, sold and exchanged in border markets, border- gate markets and markets in economic border gates and subject to quarantine (health quarantine or animal, plant and aquatic product quarantine) shall be quarantined according to the procedures prescribed by the Ministry of Health (for those subject to health quarantine) or by the Ministry of Agriculture and Rural Development (for those subject to animal, plant and aquatic product quarantine).

2. Goods imported from a neighboring country into a market or exported from a market to a neighboring country must go through quarantine procedures at the quarantine agency based in the border gate or border crossing through which the goods are imported or exported.

Article 21. Tax and customs regulations applicable to goods purchased, sold and exchanged in border markets, border-gate markets and markets in economic border gates

1. Traders doing business in border markets, border-gate markets and markets in economic border gates shall comply with Vietnam’s current laws on value-added tax, enterprise income tax, license tax, excise tax and other taxes (if any).

2. The Ministry of Finance shall guide customs procedures for the cross-border purchase and sale of goods by traders in border markets, border-gate markets and markets in economic border gates.