Invoices and/or documents for imported products being sold inland

1. With regard to goods displayed for sale or stored by importers, it is required to have delivery notes (in case of stores not keeping independent accounting records in the same province), delivery notes or invoices (in case of stores keeping independent accounting records or stores not in the same province with the headquarter), or goods receipt note (if goods are stored in warehouses).

2. With regard to goods sold or stored by entities other than importers, it is required to have invoices and/or documents of the selling entities as prescribed in the Government’s Decree No. 51/2010/NĐ-CP dated May 14, 2010 on invoices for goods sale and service provisions (hereinafter referred to as Decree No. 51/2010/NĐ-CP).

3. When goods are transferred by the trader to its affiliated stores or branches in other provinces; transferred among the branches and other affiliated units; returned by an affiliated unit to the trader; offered; displayed at a fair or exhibition, it required to have invoices or delivery notes and dispatch orders.

4. With regard to goods being finished products imported domestically (sent by another manufacturer/processor in Vietnam as ordered by an overseas importer), raw materials and supplies under outward processing contracts or contracts for import of raw materials for manufacture of goods for export that may be sold in Vietnam:

a) If the manufacturer/processor of goods for export transport, store, or display them for sale at financially dependent stores in the same province, it is required to have the import declaration and delivery notes;

b) If the manufacturer/processor of goods for export transports, stores, or displays them for sale at affiliated stores in other provinces province or affiliated stores in the same province, it is required to have copies of the import declaration and delivery notes or invoices as prescribed;

c) In case the manufacturer/processor of goods for export sells them for another trader, it is required to have invoices as prescribed. With regard to raw materials imported serving processing contract, processed products sold inland at the request of the hirer, it is required to have the customs declaration granted customs clearance as prescribed.

5. If the manufacture/processor of goods for export transports semi-finished products, raw materials, fuel to other facilities for further processing, it is required to have the processing contract enclosed with the delivery note and dispatch order.

6. With regard to imported goods purchased from an agency competent to sell confiscated goods, it is required to have invoices issued by such agency, which specifies the quantity, category, and value of each type of goods

7. With regard to imported goods purchased from national reserve agency, it is required to have sale invoice issued by the national reserve agency.

8. With regard to goods being duty-free gifts, presents; duty-free goods sold within checkpoint economic zones that are repurposed or sold inland, the trader must have documents proving that such goods have been declared and the original receipt for payment of import duty when selling such goods on the market.

Article 6. Actions against administrative violations

1. Imported goods in the following cases are considered smuggled goods:

a) Goods in transit; goods being displayed for sale; goods stored at warehouses, depots, gathering points that the trader fails to present invoices and/or documents proving their legitimacy as prescribed in Article 3 of this Circular;

b) Imported goods being sold on the market with invoices and/or documents that are concluded illegal or illegally used by competent authorities through investigation. Illegal invoices and illegally used invoices are specified in Clause 8 and Clause 9 Article 3 of Decree No. 51/2010/NĐ-CP;

c) Imported goods purchased from border residents by a purchasing agent who sells them to another entity to be transported to inland without adequate documents prescribed in Clause 3 Article 4 of this Circular.

2. Any manufacturer or trader of imported goods that trades, transports imported goods against regulations on invoices and/or documents in Chapter II of this Circular shall be liable to administrative penalties according to Decrees on penalties for administrative violations if their violations are not liable to criminal prosecution. Particularly:

a) Any entity that trades, transports, stores smuggled goods shall incur penalties according to Decree No. 185/2013/NĐ-CP dated November 15, 2013 on penalties for administrative violations against regulations on trading, manufacture and trade of counterfeit goods, prohibited goods, and consumer protection;

b) In case imported goods are sold on the market without adequate or without invoices and/or documents as prescribed in Chapter II of this Circular because they are lost or damaged, if the trader has reported the loss/damage as prescribed in Decree No. 51/2010/NĐ-CP and is able to prove the legitimacy of goods origins (using copies of invoices and/or documents provided by issuers, they shall incur administrative penalties according to the Government’s Decree No. 109/2013/NĐ-CP dated September 24, 2013 on penalties for administrative violations against regulations on control of prices, fees, charges, and invoices;

c) If a violation against regulations on invoices and/or documents for imported goods being sold on the market leads to understatement of tax payable, overstatement of tax refund, or tax fraud, the trader has to pay tax arrears and incur penalties according to the Law on Tax administration;

d) Violations against regulations on invoices and/or documents that are not mentioned in Points a, b, c of this Clause shall incur penalties prescribed in relevant Decrees on administrative penalties.