The procedures for importing seat belts are regulated by the following legal documents:
- Value Added Tax Law No. 13/2008/QH12 dated June 3, 2008;
- Official document 5488/TCHQ-TXNK dated August 18, 2017;
- Circular 38/2015/TT-BTC dated March 25, 2015, amending and supplementing Circular 39/2018/TT-BTC dated April 20, 2018;
- Decree 69/2018/ND-CP dated May 15, 2018;
- Circular 22/2018/TT-BLDTBXH dated December 6, 2018;
- Decree 128/2020/ND-CP dated October 19, 2020.
According to the aforementioned legal documents, seat belts are not on the list of prohibited imported goods.
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