Category

Customs Clearance Procedure

Responsible Agency

Provincial Customs Department

Phone:

Email:

Legal basis of the Procedure                

• Law on Customs No. 54/2014/QH13 dated June 23, 2014;

• Decree No. 08/2015/ND-CP dated January 21, 2015 on guidelines for enforcement of the Law on Customs in terms of customs procedures, customs supervision and inspection;

• Circular No. 38/2015/TT-BTC dated March 25, 2015 on customs procedures; customs supervision and inspection; export tax, import tax, and tax administration applied to exported and imported goods

Processing time

• No later than two (02) working hours for dossier examination

• No later than eight (08) working hours for physical examination of the shipment

• No later than two (02) working days for physical examination of the shipment with various types and large quantities of goods.

Fee

VND 200,000

No

Type of documents

Note

1

The independent transport declaration formulated according to information specified in Section 6, Appendix II enclosed with Circular No. 38/2015/TT-BTC;

2

Bill of lading, unless goods are transported via an overland border-gate without a bill of lading

01 photocopy

3

The transit permit, applicable to transited goods subject to having the permit

01 original copy

The customs declarant shall

+ Complete the declaration of goods transport in accordance with Section 6 in Appendix II enclosed with Circular No. 38/2015/TT-BTC; receive feed-back information from the System;

+ If the declaration is sorted into channel 1 and approved by the System, the declarant shall print the notice of approval and present it to the customs authority from which goods are transported (dispatching customs authority) in order to seal and certify the goods being transported;

+ If the declaration is sorted into channel 2, the declarant shall present the documents prescribed in Point b Clause a of Circular No. 38/2015/TT-BTC to the dispatching customs authority for inspection, provide additional information about the customs seal number notified by the customs authority, and present goods for the customs authority to seal and certify the goods being transported;

+ If the shipment is suspected of violations of law, the declarant shall present the goods to the dispatching customs authority for physical inspection;

+ Provide additional information on the transport declaration according to notification of the customs authority.

The customs authority

The dispatching Customs Division shall:

Examine the documents if required by the System and instruct the declarant to provide additional information about the customs seal number and other information on the declaration of goods transport (if any);

If goods denote violations against regulations, a physical inspection of goods prescribed in Article 29 of Circular No. 38/2015/TT-BTC shall be conducted; The result of physical inspection shall be written on the inspection result sheet (form No. 06/PGKQKT/GSQL in Appendix V enclosed with Circular No. 38/2015/TT-BTC) and sent to the Customs Division to which goods are transported (receiving customs authority) where procedures are carried on;

Approve the declaration of goods transport on the System;

Seal the goods according to additional information provided by the declarant about the customs seal number, customs lead number, name of the customs authority in charge of sealing;

Update information about departed goods to the System if the warehousing service provider fails to link and synchronize the electronic customs database with the one of customs authority;

Supervise information about the goods subject to customs supervision;

Ferret for cargos in case the time limit for transport expires but the response of the Customs Division to which goods are transported has not been received.

The receiving Customs Division shall:

Check and compare the customs seal (if any);

Update information about the arrival of goods on the System if the warehouse/depot operator is connected to the customs authority for exchange of electronic customs data;

If goods denote violations against regulations, a physical inspection of goods prescribed in Article 29 of Circular No. 38/2015/TT-BTC shall be conducted; The result of physical inspection shall be written on the inspection result sheet (form No. 06/PGKQKT/GSQL in Appendix V enclosed with Circular No. 38/2015/TT-BTC).

With regard to in-transit cargos that are not moved via an inland country, the customs declarant is not required to submit the transportation declaration but be required to submit the cargo manifest according to the form issued by the Ministry of Finance: 01 original copy

With regard to cargos moving in transit in conformity with Agreements on the transit of cargos between Vietnam and bordering countries, under which attached documents for such in-transit cargos are stipulated, the customs declarant is not required to submit the transportation declaration but required to submit customs documents for in-transit moving of cargos: 01 original copy