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Question:
The company received 100 catalogs of catalogs (with pictures and product features) from the partner, 30 EUR invoice (bill for the purpose of declaring two customs, not valid for payment because is a gift). So need to apply for import permit for non-business publications? According to Article 42 of the Law on Publishing 2012, "Publications donated to agencies, organizations or individuals by post, with a delivery service value not greater than the tax exemption standard prescribed by law" is not. need to apply for an import permit for non-business publications, can this apply to our catalog number?

Reply:

Pursuant to Appendix 02 issued together with Circular 22/2018 / TT-BTTTT dated December 28, 2018 of the Ministry of Information and Communications, goods being commercial catalogs and similar publications must have import permits (no includes manual catalogs for non-commercial goods)

According to the above regulations, if the company imports the publications of heading 4901 not for business purposes, the company must apply for the import permit at the specialized agency.