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According to Article 50 of Circular No. 38/2015 / TT-BTC dated March 25, 2015 of the Ministry of Finance, goods transferred from border gate to border gate include the following goods:

1. Export goods registered with customs declarations at border-gate customs sub-departments may be transported from outside-of-border gate customs clearance sites to export border gates; bonded; retail collection place; Goods import and export ports established in the inland.

2. Imported goods registered for customs declarations at border-gate Customs Sub-Departments may be transported from border-gates of importation to customs clearance sites outside border-gates or non-tariff areas.

3. Export goods transported from export and import ports of goods established in the inland; bonded; retail collection place; Air cargo warehouse extends to export gate.

4. Imported goods transported from border gates to destination ports shall be inscribed in single bills of lading or non-prolonged warehouses or retail collection places or other border gates.

5. Imported goods transported from import border gates to bonded warehouses.

6. Goods transported from the non-tariff area to the export border-gate or bonded warehouse; retail collection place; goods import and export ports established in the inland; customs clearance locations outside border gates or other non-tariff areas.

7. Export and import goods transported from one customs clearance site to another.