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

Not prescribed

Fee

Not applied 

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

With regard to exported goods:

Step 1

The declarant shall declare information about the mixed transport  in accordance with Appendix II enclosed with Circular No. 38/2015/TT-BTC

Step 2

With regard to exported goods that have undergone physical inspection at the Customs Division where the customs declaration is registered and have to be sealed by the customs

The dispatching Customs Division shall:

Seal the goods, update information about transfer of goods under supervision on the System.

Transfer the goods to the declarant for transport to the checkpoint of export;

The receiving Customs Division shall:

Receive goods presented by the declarant;

Check the customs seal and compare with information about the dispatch of goods on the System;

Update information about the arrival of goods on the System;

Cooperate with the dispatching customs authority in tracking down the goods if they do not arrive at the destination after the expected transport period.

Step 3

With regard to exported goods exempt from customs sealing: The declarant shall be responsible for transporting the goods to the checkpoint of export.

Step 4

Confirm customs clearance and settle the declaration on the System

With regard to imported goods:

Step 1

The mixed transport declaration formulated according to information  specified in Appendix II enclosed with Circular No. 38/2015/TT-BTC.

Step 2

With regard to imported goods being inspected outside the checkpoint area and goods that must be sealed by the customs:

The Customs Division where the customs declaration is registered shall: 

Update information on the System  and request for the Customs Division where goods are stored to seal and transfer goods to the declarant for transport to the inspection place;

Receive goods transported by the declarant, check the customs seal and compare with information about dispatch of goods  on the System;

Update information about the arrival of goods on the System;

Monitor information about transported goods; cooperate with the Customs Division where goods are stored in tracking down the goods if they do not arrive at the inspection place after the expected transport period.

The Customs Divison where goods are stored shall:

Seal the goods, update information about dispatch of goods on the System, and transfer the goods to the declarant for transporting to the inspection place at the request of the Customs Divison where the declaration is registered;

Monitor information about transported goods; take charge of tracking down the goods if they do not arrive at the inspection place after the expected transport period.

With regard to imported goods exempt from customs sealing:

The declarant shall follow customs procedures as prescribed and take goods through the customs controlled area at the checkpoint after a permission is granted by the customs authority.

Step 3

 Procedures for additional declaration and cancellation of the declaration of transport of mixed goods are similar to those of declaration of exported goods and declaration of imported goods prescribed in Circular No. 38/2015/TT-BTC.

Step 4

Confirm customs clearance and settle the declaration on the System.