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Article Responsibilities and rights of import dealers.
Article Responsibilities and rights of import dealers.
The time limit for businesses importing goods must present the invoice, certificate from the competent authorities when checking the invoices and vouchers of the imported goods. The amount of goods imported within the license is eligible for the preferential rates of import tax under tariff-rate quotas. Search Translated Laws of Vietnam Search. The competent authorities when collecting the fines must use the vouchers under the provisions of the Ministry of finance. Apart from the items listed in Appendix 1 to this Circular, the entities defined in Clause 1, Section I of this Circular may import or purchase in Vietnam other essential items or goods at minimum levels for their work and daily-life needs and enjoy exemption from taxes, charges and fees, except for warehousing charges, freights and charges for similar services according to current regulations of the Vietnamese State.
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