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Circular No. 100/2010/TT-BTC: Detailed rules on customs clearance procedures

Four channels of imports and two classes of exports subject to different levels of customs inspection are specified in the Customs General Department Director’s Decision No. 1807/QD-TCHQ of July 27, in furtherance of Finance Ministry Circular No. 100/2010/TT-BTC of July 9, on customs procedures for exports and imports sent by international air-borne express delivery services.

From August 22, imports of channel 1, including commercial invoices, imports eligible for immunity and duty-free imports, will be stuck with green stamps and exempt from physical inspection or subject only to random inspection (1-5 per cent of a lot). Also free from physical inspection are channel-2 imports which are dutiable and valued up to VND 1 million.

Dutiable imports valued at between VND 1 and 10 million, which are in channel 3, will be subject to 100% physical inspection by scanners. Channel 4 for dutiable imports subject to special management and valued at over VND 10 million will be manually inspected. Imports of channel 2, 3 or 4 will be stuck with yellow, white and red stamps, respectively.

Exports are divided into two classes. Class-1 exports will be treated similarly to channel-1 imports. Class-2 exports, including dutiable goods or goods subject to special management inspection, will be physically inspected by scanners.-

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