According to the reflection of the Vietnam Leather, Footwear and Handbag Association, this unit proposed that the General Department of Customs should consider not to propose to abolish Section C, Clause 1, Article 35 of Decree 08/2015/ND-CP dated January 21, 2015 detailing and implementing measures of the Customs Law on customs procedures, inspection, supervision and control.

Specifically, in Section C, Clause 1, Article 35 of Decree 08/2015/ND-CP stipulates: " Goods bought and sold between Vietnamese enterprises and foreign organizations and individuals without a presence in Vietnam and designated by foreign traders to deliver and receive goods with other enterprises in Vietnam ".

According to the Vietnam Leather, Footwear and Handbag Association, the amendment and supplement to Article 35 of Decree 08/2015/ND-CP may cause new difficulties for businesses.

According to the General Department of Customs, it is necessary to review, amend and supplement regulations on on-site import and export goods to conform to reality and international practices.

Discussing the issue of on-site import and export goods, the General Department of Customs said that this type of goods is regulated in Article 35 of Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government detailing and implementing measures for the Law on Customs on customs procedures, inspection, supervision and control. Customs procedures for on-site import and export goods are regulated in Article 86 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance regulating customs procedures; inspection, supervision, customs; export tax, import tax and tax management for exported and imported goods.

The General Department of Customs affirmed that this unit has not received any feedback from the Vietnam Leather, Footwear and Handbag Association regarding the proposal to consider not to propose the abolition of Section C, Clause 1, Article 35 of Decree No. 08/2015/ND-CP dated January 21, 2015. However, the General Department of Customs affirmed that the above proposal of the Vietnam Leather, Footwear and Handbag Association does not have a solid legal basis for implementation. Regarding this issue, the General Department of Customs and the Ministry of Finance have compiled a report to the Prime Minister for consideration and direction.

“Currently, customs procedures for on-site import and export goods are still carried out normally according to the provisions of Decree No. 08/2015/ND-CP and Circular No. 39/2018/TT-BTC mentioned above,” said the General Department of Customs.

Regarding the need to amend and supplement Article 35 of Decree No. 08/2015/ND-CP, the General Department of Customs said that this unit has researched and consulted the experiences of other countries as well as the standards in the Kyoto Convention, which do not have regulations on on-site import and export as stipulated in Vietnam.

According to the General Department of Customs, in reality, currently on-the-spot import and export goods do not move across the border, so they are not truly imports and exports. Therefore, it is necessary to review, evaluate, and amend and supplement them to conform to reality and international practices.

In response to the feedback from the Vietnam Leather, Footwear and Handbag Association that the amendment and supplement to Article 35 of Decree No. 08/2015/ND-CP may cause new difficulties for businesses, the General Department of Customs responded and said that the Ministry of Finance has also analyzed and specifically assessed the advantages and disadvantages and is reporting to the Prime Minister to widely collect opinions from relevant units in the process of drafting legal documents in accordance with the order of promulgation of legal documents and the working regulations of the Government.