Scope

This Circular deals with invoices and documents of imported goods being sold on the market, including: goods in transit; goods displayed for sale; goods in warehouses, depots, manufacturing/trading facilities or other locations (hereinafter referred to as imported goods being sold on the market); guidance on actions against violations against regulations on invoices and documents of imported goods being sold on the market; rights and obligations of relevant organizations and individuals.

Article 2. Regulated entities

1. Organizations and individuals that directly import, buy, sell, transport, deliver imported goods or manufacture, process goods for export that may be sold in Vietnam (hereinafter referred to as traders).

2. Tax authorities, customs authorities, market surveillance authorities, polices authorities, the border guard, the coastguard, units and persons competent to carry out inspections and take actions against violations committed by sellers of imported goods being sold on the market.

3. Other organizations and individuals (hereinafter referred to as entities) related to invoices and documents for imported products being sold on the market.

Article 3. Deadline for presenting invoices and/or documents

1. With regard to goods in transit, goods displayed for sale, goods kept in warehouses, depots, gathering points (except for the cases mentioned in Clause 2 of this Article), their traders and persons with relevant interests must present adequate invoices and/or documents proving the legitimacy of such goods as prescribed by law and this Circular at the time of inspection.

2. With regard to imported goods being displayed for sale, in a warehouse or depot under the trader’s right to use (the warehouse or depot is registered with a competent authority) or right to use, invoices and/or documents shall be presented as follows:

a) At the time of inspection, the trader and person with relevant interests and duties must present copies of invoices and/or documents bearing the trader’s seal to prove that the imported goods are legitimate;

b) Within 24 hours from the time of inspection, the trader must present the original invoices and/or documents to prove the legitimacy of goods as prescribed by law and this Circular. If the expiration of the 24-hour time limit is rest time as prescribed, invoices and/or documents shall be presented right after the rest time; the inspecting authority must write the time and location of document presentation on the record;

c) At the time of inspection, the trader fails to present the invoices and/or documents to prove the legitimacy of imported goods, the inspecting authority shall impound the goods as prescribed by law in order to verify their legitimacy.

3. If the trader presents adequate the invoices and/or documents proving the legitimacy of imported goods but the inspecting authority has good reasons to believe that the origins of such goods are illegitimate, they may impound the goods, compare documents, verify the origins of goods, and take legal responsibility for any damage caused for their manufacturer/seller.