For goods exported abroad to attend exhibitions

Before going abroad to attend exhibitions : every business owner must have a plan approved by the Ministry of Commerce or Department of Commerce approval .

- Based on the approved plans , business owners must present to Customs : bill of lading , packing list , invoice ( if applicable ) .

- If there is suspicion of Customs may inspect and inventory records , even if they can not make the customs clearance procedures .

- If the goods subject to export tax : Shippers must implement the export tax obligations . If after Fairs, Exhibitions re-imported goods shall be exempt from import tax and export tax rebates .

For goods imported from abroad come to attend the exhibitions in the country

- Location of Customs procedures : Goods temporarily imported for trade fairs , exhibitions customs procedures at the venue fairs lam.Trong period of 30 days from the date of conclusion of the fair exhibition , all the goods fairs , exhibitions (including goods for personal use in the day fairs , exhibitions not finish ) must be re-exported .

- The customer ( or representative ) must produce plans approved by the Ministry of Commerce for import customs gate .

- For goods temporarily imported for fairs , including the customs documents ;

Customs declarations : 03 originals

Bill of lading : 01 duplicate

A detailed list of goods : 01 original and 02 copies

Invoice : 01 original and 02 copies

The list of goods to major fairs were authorized by the Ministry of Commerce approved items and quantity

- For goods temporarily imported for exhibition , comprising of :

Customs declarations : 03 originals

Bill of lading : 01 duplicate

A detailed list of goods : 01 original and 02 copies

Every exhibition should not have written permission from the Ministry of Commerce

For goods as gifts , advertising , and selling souvenirs introduced in Fair - Trade shows :

Owner (or representative ) must file detailed declarations on non-tradable goods to the concerned department of customs duty and tax calculation .

Calculate and report taxes on trade

On the basis of test results , conducted staff taxable :

- Check the self- declaration of taxable

- If false tax declaration is not accurate due to the quantity of each type of goods or by applying the tax code for the incorrect goods from customs duty , the department will collect additional tax or additional tax notices . In addition, the report may be subject to administrative sanctions .

- If the actual inspection of goods not in accordance with the declaration of the self- declared , depending on the specific case , the declaration may be dealt with according to law