CUSTOMS PROCEDURE

Question:
Currently the company plans to purchase the computation software for the HS CODE 85234999 code generator - used for CDs to record and store data and the HS CODE 847180 is another part of a data processing machine worth 10,000 euros. . Please guide the company to supplement what documents and documents to be able to import this device

Reply:

 1. Importing software

Pursuant to Clause 6, Article 4 of the Law on Customs No. 54/2014 / QH13 dated June 23, 2018:

“Article 4. Interpretation of terms

In this Law, the terms below are construed as follows:

… 6. Goods include movable assets with names and codes according to the List of exported and imported goods of Vietnam that are allowed to be exported, imported, transited or stored within customs operating areas ”.

- Pursuant to the Official Letter No. 1471 / GSQL-GQ1 dated October 31, 2016 of the General Department of Customs: “For software, currently there is no code in HS list and Tariff list; software exchanged via internet, email does not go through the customs controlled area, so it is not under the scope of the Law on Customs. The customs office does not require enterprises to go through customs procedures for software exported and imported via the internet or email ”.

Thus, for the software that the company imports without going through the customs controlled area, it is not required to carry out customs procedures but must follow the procedures and declare the containers as prescribed.

- Pursuant to Point b, Clause 1, Article 2 of Circular 28/2014 / TT-BVHTTDL dated December 21, 2014 on the management of international goods sale and purchase under the cultural management of the Ministry of Culture. Sports and travel:

“Article 2. Interpretation of terms

 1. Cinematographic works and other audio-visual products

... b) Other audio-visual products recorded on any material are sound recordings, video recordings, software contained on cassettes, video tapes, CDs, VCDs, DVDs, CD-ROMs, micro-discs. computers, IC chips, hard drives and other types of vehicles, machinery and equipment, materials and digital.

- Pursuant to Clause 3 Article 8 of Circular 28/2014 / TT-BVHTTDL dated December 21, 2014:

“Article 8. Cinematographic works, audiovisual products

3. For audiovisual products contained in machinery, equipment, components, means or other audio-visual products written on any material with entertainment content or electronic games (except games Online electronic games and video games specified in Article 10) and other cultural contents other than products specified in Clauses 1 and 2 of this Article must be considered and settled by competent authorities on the basis of Department of Trader's import proposal dossier. ”

Thus, if the company imports software, if not subject to the above-mentioned audio-visual products, it is not required to apply for an import license but must ensure the content in accordance with specialized management regulations.

  2. Import part of the data processing machine

- The above items are 100% new, not on the List of goods banned from import or conditional import, so the company can import them like other ordinary goods. Import documents and procedures are specified in Article 16 and Article 18 of Circular No. 38/2015 / TT-BTC dated March 25, 2015, as amended and supplemented in Clause 5, Clause 6, and Clause 7, Article 1. Circular No. 39/2018 / TT-BTC dated 20/4/2018 of the Ministry of Finance

Note that the company needs to compare the actual goods according to the description of the cryptographic function in APPENDIX II-LIST OF CIVIL CRYPTOGRAPHY PRODUCTS FOR EXPORT AND IMPORT OF PER LICENSE according to Decree No. 53/2018 / ND- CP dated April 16, 2018 of the Government to implement the goods policy in accordance with regulations

Recommend the Company to refer to the above regulations for implementation. In case any problems arise, please contact the Sub-department of Customs where the declaration is expected to be registered for specific instructions.