CUSTOMS PROCEDURE - what are the rights and obligations of taxpayers?

What are the rights and obligations of taxpayers?

Reply:

According to the Decree 94/2012 / ND-CP of the Government, only enterprises with a license to distribute alcohol products can directly import alcohol and must be responsible for food quality and safety. of imported alcohol. Imported alcohol must be registered with the conformity announcement at the competent authority of Vietnam prior to customs clearance and must be issued "Notice of confirmation of food requirements for import" for each shipment according to current regulations.

In case an enterprise has not yet had a license to distribute alcohol products, contact the Ministry of Industry and Trade for consideration. If there are problems in food hygiene and safety inspection for sample-making alcohol, it is recommended that enterprises contact the Food Safety and Hygiene Department for consideration and settlement.

Dossiers and customs declarations shall comply with Articles 16, 18 of Circular No. 38/2015 / TT-BTC, of March 25, 2015 of the Ministry of Finance

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