View Procedure

Category

Customs Clearance Procedure

Responsible Agency

Customs Division

Phone:

Email:

Legal basis of the Procedure                

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

• Decree 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 49/2015/TT-BTC dated April 14, 2015 of the Ministry of Finance stipulating the customs procedure for mails, packages or parcels of goods exported or imported through postal services provided by authorized enterprises;

• Circular 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

• Circular 274/2016/TT-BTC on the rate, collection, submission, management and use of the customs fees and the charges on goods and vehicles in transit

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 20,000 

No

Type of documents

Note

1

Customs declaration on exported goods

2

Commercial invoices (if available)

01 photocopy

3

Bill of lading. If the bill of lading is not available, the customs declarant shall use package or parcel codes for customs declaration or submit the list of packages or parcels compiled by the enterprise

01 photocopy

4

Other documents, depending on specific cases stipulated by laws

4.1

An Import license for packages or parcels requiring this license; A notice of exemption from inspection or inspection result issued by a specialized agency as prescribed by law

In case of electronic customs declaration, the enterprise shall fill in license information on customs declaration and   is not required to submit the documents

01 original copy

4.2

As for packages or parcels required to have customs value declaration as stipulated by the Ministry of Finance, the declarant must prepare and send the electronic customs value declaration to the customs electronic data processing System (hereinafter referred to as the System), or submit 02 original paper-based customs valuation declarations to the customs authority by completing the customs valuation declaration form issued together with the Circular of the Ministry of Finance on import or export customs valuation;

If the declarant have established that postal packages or parcels meet requirements for valuation by applying transaction valuing method, concurrently provided customs value information in the import customs declaration and automatic dutiable value calculation system, the declarant shall not be required to prepare and submit the customs value declaration

4.3

A declaration of grant aid issued by a competent authority in case the imported items are grant aid goods

01 original copy

4.4

Announcement/decision/agreement of donation in case packages or parcels are given or donated by enterprises, organizations or agencies

01 photocopy

4.5

Documents certifying goods origin as prescribed at Point g, Clause 2, Article 16 of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance

 01 original copy

4.6

Certification of registration of the right to export or import of goods of foreign traders not present in Vietnam issued by the Ministry of Industry and Trade or Certification of investment issued by a relevant authority certifying the sufficient conditions for a foreign-invested enterprise to export or import

 01 photocopy

No

Contents

Note

Step 1

The enterprise shall on behalf of the consignee follow customs procedures, submit package dossier for examination by customs officers as required

Step 2

The customs authority shall settle customs procedures for imported goods as stipulated by law