In the case of goods with special preservation requirements, how is the actual inspection of goods performed?

Reply:

According to Clause 8 Article 29 of Circular No. 38/2015 / TT-BTC dated March 25, 2015 of the Ministry of Finance, for goods with special preservation requirements, actual inspection cannot be performed at the inspection locations of the customs offices shall be decided by the directors of the Customs Sub-Departments to take goods to places meeting special preservation requirements for actual inspection or based on the expertise results to decide on mandarin